bluuebunny/crossref_metadata_2025 huggingface dataset:
Lump, periodic solution in separable form, and periodic-soliton solutions for the (2+1)-D Calogero–Bogoyavlenskii–Schiff equation
Authors: Khan Mahbub Hassan , Islam Shariful , ALi Ahmed Refaie
Published: May 2023

Under examination in this manuscript is a (2+1)-D generalized Calogero–Bogoyavlenskii–Schiff equation is considered through a criterion variable transition in which a dominating variable involved. Based on the Hirota bilinear method, we build novel structures entirely innovative lump solutions, periodic solutions in separable form, and periodic-soliton solutions and also perforated appearance of two-solitary wave are obtained. Furthermore, we demonstrate that the constraints that lump solutions meet are through to satisfy a number of significant features, such as navigation, polarity and nonlinear analysis. With the aid of Maple, the 3-D plot and contour plot, the physical properties of these vibrations are very effectively explained. The obtained results can improve the dynamics of higher-dimensional nonlinear water wave’s scenarios in fluids and plasma phenomena.
Performance Enhancement and Numerical Simulation of Inter-Stage of Multistage Centrifugal Pump by varying number of blades Using CFD
Authors: . Durvesh , Singh Raj Kumar , K. Manjunath
Published: May 2023

Numerous impellers are placed in line on a same shaft in a multistage centrifugal pump, comprises impeller, diffuser and return channel. A return channel is employed to direct the flow to the following impeller. This article uses numerical simulation to demonstrate and explain the performance evaluation of a two-stage centrifugal pump. To carry out numerical flow simulation for multistage, stage analysis is performed for each stage. Domain for simulation was created using Creo Parametric software and ANSYS Fluent 2022R1 was used for simulation. The flow simulation is carried out by using the k-ε turbulence model. The flow analysis of first stage is carried out for a different number of blades, viz. 5, 6, and 7, for different speeds varying from 1450 rpm to 1900 rpm. It was observed that 7 blade number and 1900 rpm are optimum in range as it gives the best performance results i.e. H=49.34m & η= 54.65%. The optimal solutions from the first-stage were used to analyse the second-stage. The first stage's flow differs markedly from the following stages. It was observed that losses in diffuser of 1st stage and 2nd stage are almost same but head losses in return passage of 1st stage and 2nd stage are having difference of 19.99%, 28.5%, and 23.59% for 5, 6, and 7 blades respectively. The findings show that the multistage simulation could more accurately mirror the actual flow than the two-stage simulation, but that it also had more demanding computer configuration requirements. Two-stage simulation is a good option for estimating pump performance because it strikes a better balance between computation time and numerical precision. The findings of this research present as a foundation and reference point for future enhancements to multistage centrifugal pump performance.
Knowledge and awareness about emergency eye diseases in students of medical faculties at the Syrian Private University
Authors: Dadh Mohanad , Hamsho Ghaith , Salman Afraa
Published: May 2023

Background Several recent studies have shown a relationship between the degree of awareness of emergency eye diseases according to a set of variables. Research objective to study the degree of awareness about emergency eye diseases among students of medical colleges at the Syrian Private University and to find out the differences about the degree of their knowledge of emergency eye diseases according to the variables (sex - specialization - academic year).Methods A cross-sectional, descriptive and analytical study was conducted on (516) students from medical colleges at the Syrian Private University. A questionnaire prepared by the researcher consisting of (18) items was distributed, in addition to some personal information (gender / specialization / academic year). Informed consent was taken from all participants, and the answers of the sample members were compared after dividing them according to the variables. The data was analyzed using the statistical analysis program (SPSS) version No. (24) and considering the variable as statistically significant when the value of the significance level (P-Value) is smaller than (0.05).Results The degree of awareness about emergency eye diseases among students of medical colleges at the Syrian Private University was medium, and the disease (glaucoma, which is one of the emergency eye diseases) came in the first place with a high degree, followed by the disease (closed-angle artery occlusion) in the second place and with a moderate degree, then came Disease (retinal detachment) in third place. There are no statistically significant differences in the degree of awareness about emergency eye diseases among medical college students at the Syrian Private University due to the gender variable (male / female). There are statistically significant differences between the estimates of the study sample in the degree of medical students' knowledge of separation disease, according to the variable of specialization, in favor of the students of the Faculty of Human Medicine, followed by pharmacy, and finally dentistry. There are statistically significant differences at the level (05.0 ≤ α) between the estimates of the study sample in the degree of awareness about emergency eye diseases among students of medical colleges at the Syrian Private University due to the variable of the academic year, in favor of both the sixth and fifth years.
Fractal analysis of Tibetan village landscape space in western Sichuan - cultural influences and a comparative study based on three traditional villages
Authors: Ding Fan , siwei Yu , Maliki Nor Zarifah Binti
Published: May 2023

This study uses fractal theory to investigate the spatial characteristics of traditional Tibetan villages in western Sichuan. The objective is to analyze the fractal properties of the landscape space in Tibetan villages from diverse regions and cultural backgrounds and explore the relationship between fractal characteristics and regional culture. The study examines the morphological features and generation mechanisms of landscape spatial characteristics in traditional Tibetan villages, offering a scientific basis for cultural heritage preservation and transmission. Three sample villages with distinct regional and cultural backgrounds are selected: Xisuo Village representing the Jajong Tibetans, Shenzuo Village representing the Amdo Tibetans, and the Ethnic Village representing the Baima Tibetans. Field surveys and data collection are conducted to calculate the fractal dimensions and influencing factors of various landscape elements by means of box-counting dimensions and multiple regression analysis. These results are then compared and validated against each village’s actual landscape spatial characteristics. The research findings demonstrate that the landscape spatial characteristics of traditional Tibetan villages in different regions and cultural backgrounds exhibit diverse and intricate fractal properties intimately linked to the natural environment, religious beliefs, and folk culture. By analyzing the morphological features of the landscape space in Tibetan traditional villages from a multidimensional perspective, this study unveils their intrinsic fractal patterns, generative mechanisms, and cultural significance. Fractal theory can offer novel insights into preserving traditional village heritage and maintaining cultural traditions.
Shaping Robust Dynamic Inversion Control of Neural Cell Dynamics
Authors: Yue Rongting , Dutta Abhishek
Published: May 2023

The human brain consists of 100 billion neurons connected to each other with synapses. When a neuron reaches a threshold voltage, due to the summation of currents flowing in from synapses or by external stimulation, the neuron fires with an action potential, observed as a voltage spike. The nonlinear firing behavior together with the firing rate gives rise to synaptic plasticity and forms the basis of memory, perception, action, and behavior. The perturbed firing of neurons will evolve into undesirable mental states linked to various neurological disorders. Closed-loop control of neuronal firing is thus desirable but challenging due to the underlying highly nonlinear dynamics. In this study, we propose Shaping Robust Dynamic Inversion (SRDI) as a novel robust nonlinear control approach for controlling neuron spiking. We apply SRDI to a Hodgkin-Huxley model to achieve controlled neuron spiking. We compare the performance of SRDI with classical dynamic inversion and linear model predictive control, and our findings demonstrate that SRDI outperforms the other two methods for robust and precise control over firing behavior, enabling neurons to spike at desired moments.
Eliminating redox-mediated electron transfer mechanisms on molecular catalysts enables CO2 conversion to ethanol
Authors: Abdinejad Maryam , Farzi Amirhossein , Möller-Gulland Robin , Mulder Fokko , Liu Chengyu , Shao Junming , Robert Marc , Seifitokaldani Ali , Burdyny Thomas
Published: May 2023

Molecular catalysts play a significant role in chemical transformations, utilizing changes in redox states to facilitate reactions. In the broadening field of carbon dioxide (CO2) electrolysis to value-added products, catalyst choice strongly impacts product formation. To date molecular electrocatalysts have efficiently produced single-carbon products from CO21–3 but have struggled to achieve the carbon-carbon coupling step needed to reach highly valued multi-carbon products. Conversely, copper acts as the only reliable bulk metal that enables carbon-carbon coupling, but leads to broad C2+ product spectrums.3–5 Here we designed a molecular electrocatalyst system that subverts the traditional redox-mediated reaction mechanisms of organometallic compounds, facilitating electrochemical CO2-to-ethanol yields of 96% at optimal conditions with trace methanol and C3 products. By coupling iron tetraphenylporphyrin (Fe-TPP) with a nickel electrode, we fixed the iron oxidation state during electrocatalytic CO2 reduction to enable further reductions and coupling of *CO intermediates. This represents a marked behavioural shift compared to the same metalloporphyrin deposited onto carbon-based electrodes. Extending the approach to a 3D porous nickel support with adsorbed Fe-TPP, we attain ethanol faradaic efficiencies of 68% +/- 3.2% at -0.3 V vs a reversible hydrogen electrode (pH = 7.7) with partial ethanol current densities of -21 mA cm-2. Separately we demonstrate maintained ethanol production over 60 hours of operation. Further consideration of the wide parameter space of molecular catalyst and metal electrodes shows promise for additional novel chemistries and achievable metrics.
PENGARUH PENERAPAN PROGRAM CLEANLINESS, HEALTH, SAFETY AND ENVIRONMENT (CHSE) TERHADAP KEPUASAN WISATAWAN DI KAWASAN ISTANO BASA PAGARUYUANG
Authors: Mandalia Siska , Afrilian Pepy , Yani Elvitri
Published: May 2023

Abstrak: Pengaruh penerapan pelayanan Cleanliness, Health, Safety, Environment (CHSE) terhadap Kepuasan Wisatawan di kawasan Istano Basa Pagaruyuang. Tujuan penelitian ini adalah untuk mengetahui apakah pelayanan Cleanliness, Health, Safety, Environment (CHSE) berpengaruh terhadap kepuasan wisatawan di kawasan Istano Basa Pagaruyuang. Jenis penelitian yang digunakan adalah pendekatan kuantitatif dengan regresi linear sederhana. Teknik pengambilan data menggunakan kuesioner yang sudah divalidasi dengan total sampel sebanyak 100 responden. Hasil penelitian menunjukkan bahwa pelayanan Cleanliness, Health, Safety, Environment (CHSE) berpengaruh terhadap kepuasan wisatawan di kawasan wisata Istano Basa Pagaruyuang Batusangkar Sumatera Barat.  Nilai ini diperoleh dari Uji t dari variabel X yang adalah Cleanliness, Health, Safety, Environment (CHSE)thitung=5,097, dimana thitung>ttabel yaitu 5,097 > 1,987. Maka Keputusannya H0 ditolak H1 diterima, maka dapat diartikan pelayanan Cleanliness, Health, Safety, Environment (CHSE) berpengaruh terhadap kepuasan wisatawan di kawasan Istano Basa Pagaruyuang

Kata Kunci: CHSE, Kepuasan wisatawan, Istano Basa Pagaruyuang

 

Abstract: Implementing cleanliness, Health, Safety, and Environment (CHSE) services on Tourist Satisfaction in the Istano Basa Pagaruyuang. This study aimed to determine how much Cleanliness, Health, Safety, and Environment (CHSE) services influence tourist satisfaction in the Istano Basa Pagaruyuang area. The type of research used is a quantitative approach with simple linear regression. The data collection technique used a validated questionnaire with a total sample of 100 respondents. The results showed that the Cleanliness, Health, Safety, Environment (CHSE) service had an effect on tourist satisfaction in the IstanoBasaPagaruyuang Tourist Destination. This result is obtained from the t-test of the X variable is Cleanliness, Health, Safety, Environment (CHSE) t-count = 5.097, where tcount>ttable is 5.097 > 1.987. Then the decision H0 is rejected, H1 is accepted, in conclusion it can be interpreted that Cleanliness, Health, Safety, and Environment (CHSE) services affected tourist satisfaction in the Istano Basa Pagaruyuang area

Keywords: Cleanliness, Health, Safety, Environment (CHSE), Tourist Satisfaction
ANALISIS PERKEMBANGAN WISATA HALAL DI JAWA TIMUR SEBAGAI TEMPAT DESTINASI MUSLIM GLOBAL
Authors: Rahman Faiz Auliya
Published: May 2023

Abstrak: Sektor pariwisata adalah salah satu roda penggerak ekonomi utama suatu negara. Pariwisata halal adalah bagian dari industri pariwisata yang menyediakan layanan wisatawan yang berlandaskan pada pada aturan-aturan Islam dengan diperuntukkan bagi wisatawan muslim, tetapi tidak menutup kemungkinan pemanfaatannya oleh wisatawan non-muslim. Tulisan ini membahas mengenai pengembangan wisata halal di Jawa Timur dan faktor-faktor apa saja yang menjadi hambatan dari perkembangan yang ingin dicapai dengan menggunakan metode kualitatif, khususnya dengan menggunakan studi pustaka. Pemerintah Indonesia tengah berusaha untuk mengembangkan potensi wisata halal yang ada di seluruh Indonesia. Jawa Timur merupakan salah satu daerah yang kaya akan destinasi wisata halal yang berpotensi untuk berkembang dan menjadi tujuan utama wisatawan lokal maupun manca negara. Dengan mayoritas penduduknya yang juga beragama islam, maka jalan untuk sampai kesana seakan terlihat mulus. Namun pada kenyataannya, pengembangan wisata halal di Jawa Timur masih jauh dari ekspektasi dan dapat dibilang jauh dari potensi yang sebenarnya dimiliki.

Kata Kunci: Pariwisata; Wisata Halal; Destinasi Wisata; Jawa Timur

 

Abstract: The tourism sector is one of the main economic cogs of a country. Halal tourism is part of the tourism industry that provides tourist services based on Islamic rules for Muslim tourists but does not rule out the possibility of its use by non-Muslim tourists. This paper discusses the development of halal tourism in East Java and what factors are obstacles to the development being achieved using qualitative methods, especially by using literature studies. The Indonesian government is trying to develop the potential of halal tourism throughout Indonesia. East Java is one of the regions rich in halal tourist destinations that have the potential to develop and become the main destination for local and foreign tourists. With the majority of the population who are also Muslims, the road to get there seems to look smooth. But in fact, the development of halal tourism in East Java is still far from expectations and arguably far from its true potential. 

Keywords: Tourism; Halal Tourism; Tourist Destinations; East Java
NASI TUMPANG: HALAL FOOD DAN PENDONGKRAK EKONOMI MASYARAKAT KEDIRI
Authors: Hamidah Ani Mar'atul , Fadli Ahmad Very
Published: May 2023

Abstrak: Penelitian ini bertujuan mendeskripsikan kuliner khas Kediri yakni sambal tumpang yang berbahan utama tempe terfermentasi berlebih dengan ditinjau dari aspek halal food dan nilai ekonomis sehingga mampu menjadi faktor pendongkrak ekonomi masyarakat Kediri. Metode penelitian yang diterapkan ialah kualitatif deskriptif. Teknik pengumpulan data yang diterapkan ialah studi literatur serta pengamatan. Subjek penelitian di sini terfokus pada penjual nasi tumpang yang merupakan masyarakat Kediri. Berdasarkan analisis data, maka ditemukanlah hasil penelitian bahwasanya sambal tumpang termasuk kategori halal food karena kualitas tempe yang diolah masih layak konsumsi dan proses pengolahannya higienis. Sajian tumpang ini dikatakan lezat dan bergizi karena ditumpangi dengan aneka sayuran rebus kaya vitamin serta aneka lauk pauk kaya protein. Harga murah dan cita rasa khas menjadikan nasi tumpang sebagai produk yang dikelola untuk melestarikan kuliner warisan leluhur Kediri sekaligus meningkatkan perekonomian masyarakat. Tidak sedikit masyarakat Kediri yang memenuhi kebutuhan hidup keluarga dan membiayai pendidikan anaknya hanya melalui berjualan nasi tumpang. Bahkan, penjualan sambal tumpang dengan dikemas instan mampu melebarkan jangkauan pasar hingga internasional. Oleh karenanya, dapat disimpulkan bahwa nasi tumpang merupakan makanan halal yang mampu mendongkrak ekonomi masyarakat Kediri.

Kata Kunci: Nasi Tumpang; Makanan Halal; Ekonomi Masyarakat

 

Abstract: The research aims to describe the special culinary of Kediri. That is  sambal tumpang which is made from excessively fermented tempeh in terms of halal food aspects and economic value so that it can become a support factor for the Kediri people's economy. The research method applied is descriptive qualitative with data collection techniques in the form of literature studies and observations. The subject of this study focused on tumpang rice seller who are the people of Kediri. Based on the data analysis, the results of the study found that Sambal Tumpang is included in the halal food category because the quality of the processed tempeh is still suitable for consumption and the processing process is hygienic. Sambal Tumpang dish is quite delicious and nutritious because it is accompanied by a variety of vitamin-rich boiled vegetables and various protein-rich side dishes. Low prices and unique taste make tumpang rice a product that is managed to preserve the culinary heritage of Kediri's ancestors while at the same time increasing the economic society. Not a few Kediri people who meet the needs of family life and finance their children's education only through selling tumpang rice. In fact, the sale of sambal tumpang with instant packaging is able to widen the market reach to the international market. Therefore, it can be concluded that tumpang rice is a halal food that can increas the economy of the Kediri people.

Keywords: Tumpang Rice; Halal Food; Economy of Society
PEMILIHAN PROGRAM STUDI AKUNTANSI DAN FAKTOR YANG MEMPENGARUHINYA
Authors: Rayani Aurelia Melinda , Pratama Daniel , Sundari Natalia Retno Ika
Published: May 2023

ABSTRACT The emergence of an interesting phenomenon regarding the decline in the number of enthusiasts for accounting study programs in the midst of industry 4.0 is one of the interesting things for researchers. This is in contrast to the output of the accounting study program which produces accountants graduates who work in almost all sectors of the organization. The factors used in this study are attitudes, support, and behavioral control, and include job opportunities and institutional reputation as moderating variables. This exploration was designed using a four Likert scale questionnaire. Questionnaires were distributed using a google form based on convenience sampling. Furthermore, the questionnaire was processed using Warp-PLS. The conclusions of this study are (1) Attitude has a significant positive effect on the intention to choose the Accounting Study Program (2) Job opportunities are not able to moderate the influence of attitude on the intention to choose the Accounting Study Program (3) The reputation of the institution is not able to moderate students' attitudes towards the intention to choose the Accounting Study Program (4) Support has a significant positive effect on the intention to choose the Accounting Study Program (5) Behavioral control has a significant positive effect on the intention to choose the Accounting Study Program. Keywords: Career path, student perception, lecturer's role/ teacher’s roleABSTRAKMunculnya fenomena menarik mengenai penurunan jumlah peminat program studi akuntansi di tengah industri 4.0 menjadi salah satu hal yang menarik bagi peneliti. Hal ini berlawanan dengan output program studi akuntansi yang menghasilkan lulusan akuntan yang bekerja di hampir semua sektor organisasi. Adapun faktor-faktor yang digunakan dalam penelitian ini adalah sikap, dukungan dan kontrol perilaku, serta menyertakan kesempatan kerja dan reputasi institusi sebagai variabel moderasi. Eksplorasi ini didesain dengan menggunakan kuesioner empat skala likert. Kuesioner dibagikan dengan menggunakan google form berdasarkan convenience sampling. Selanjutnya kuesioner diolah dengan menggunakan Warp-PLS. Simpulan dari penelitian ini adalah (1) Sikap berpengaruh positif signifikan terhadap niat memilih Program Studi Akuntansi (2) Kesempatan kerja tidak mampu memoderasi pengaruh sikap terhadap niat memilih Program Studi Akuntansi (3) Reputasi institusi tidak mampu memoderasi sikap mahasiswa terhadap niat memilih Program Studi Akuntansi (4) Dukungan berpengaruh positif signifikan terhadap niat memilih Program Studi Akuntansi (5) Kontrol perilaku berpengaruh positif signifikan terhadap niat memilih Program Studi Akuntansi. Kata Kunci: Sikap, kesempatan. reputasi instituasi, dukungan, kontrol perilaku
DIGITALISASI DAN TRANSFORMASI PERAN AKUNTANSI PENDIDIK: HAMBATAN ATAU MOTIVASI
Authors: Ambarsari Dona , Putri Berthalia Permata , Nuraini Erinda Fitrya
Published: May 2023

ABSTRACT This study aims to determine whether and how the develop technological capabilities motivation and the obstacles in developing technological capabilities affect the technological skill of educator accountants. The method used a mixed method with a sequential explanatory design model. The population used is an educator accountant and obtains 41 respondents data that processed quantitatively. Furthermore, interviews were conducted with six persons from various parts of Indonesia. The results indicate that motivation and influence affect the technological ability of educators' accountants. First, the main motivation is the intrinsic factor in interest in making teaching and learning activities run efficiently, effectively, and easily. Second, the obstacles faced by educator accountants vary and depend on the domicile institution. The qualitative analysis found that the role of educators' accountants' technological abilities had shifted between before and since the pandemic. This shift is in the form of increasing the intensity of the required technological capabilities.  Keywords: educator accountant, technology, transfer knowledgeABSTRAKPenelitian ini bertujuan untuk mengetahui apakah dan bagaimana motivasi mengembangkan kemampuan berteknologi dan hambatan dalam proses mengembangkan kemampuan berteknologi memengaruhi kemampuan berteknologi para akuntan pendidik. Metode yang digunakan dalam penelitian ini, yaitu metode campuran dengan model sequential explanatory design. Populasi yang dipakai adalah akuntan pendidik dan didapatkan 41 data responden yang diolah secara kuantitatif. Selanjutnya, dilakukan wawancara dengan enam informan dari berbagai wilayah Indonesia. Hasil penelitian menunjukkan bahwa motivasi dan hambatan memengaruhi kemampuan berteknologi akuntan pendidik.  Pertama, motivasi yang paling utama terjadi pada para akuntan pendidik adalah faktor intrinsik berupa minat agar KBM berjalan dengan efisien, efektif, dan mudah. Kedua, hambatan yang diterima akuntan pendidik itu bervariasi dan bergantung pada domisili institusi. Pada analisis kualitatif ditemukan bahwa peran kemampuan berteknologi akuntan pendidik telah bergeser antara sebelum dan sejak pandemi. Pergeseran ini berupa naiknya intensitas kemampuan berteknologi yang dibutuhkan.  Kata Kunci: Akuntan pendidik, teknologi, transfer knowledge
KOINTEGRASI IHSG, KURS, SUKU BUNGA SBI DAN KREDIT INVESTASI SAAT PANDEMI COVID-19
Authors: Murtini Umi , Hardiyanto Purnawan
Published: May 2023

ABSTRACT This study aims to test the cointegration of the IHSG, Exchange Rate and SBI Interest Rate. Tests used with unit root test with ADF and Cointegration. The results show that the IHSG, Exchange Rate and Interest Rate have a unit root at level 1. The residual regression equation is normal and has at least 1 cointegration equation. Then it is concluded that the IHSG, Exchange Rate and Interest Rate have cointegration. Positive cointegration shows that when one variable moves, the other variables also move in the same direction.Keywords : IHSG, Exchange Rate, Interest Rate, Cointegration ABSTRAK  Penelitian ini bertujuan untuk menguji kointegrasi IHSG, Kurs dan Suku Bunga SBI. Pengujian digunakan dengan uji unit root dengan ADF dan Kointegrasi. Hasil menunjukkan bahwa IHSG, Kurs dan Suku Bunga memiliki unit root pada level 1. Residual persamaan regresinya normal dan memiliki minimal 1 persamaan kointegrasi. Maka disimpulkan bahwa IHSG, Kurs dan Suku Bunga memiliki kointegrasi. Arak kointegrasi positif menunjukkan bahwa bila salah satu variabel bergerak maka variabel lainnya juga bergerak bersama ke arah yang sama. Kata Kunci : IHSG, Kurs, Suku Bunga, Kointegrasi
KAJIAN KINERJA KEUANGAN EMITEN LQ 45 YANG TERDAFTAR DI BEI PADA MASA PANDEMI COVID-19
Authors: Mujiyono Mujiyono , Dananti Kristyana
Published: May 2023

ABSTRACT The purpose of this study is to obtain empirical evidence by conducting a scientific study of the financial performance of LQ 45 issuers listed on the Indonesia Stock Exchange (IDX) during the Covid-19 pandemic. LQ 45 is an issuer whose stock performance is included in the top 45 in terms of liquidity. The sample selection in this study was conducted using a non-probability sampling technique, namely census sampling. Because the sample obtained is relatively small, the statistical test using SPSS stanopa analysis test. The variables used in this study include: Return on Assets (ROA), Return on Equity (ROE), and Debt to Total Assets (DTA) both from the 2019 and 2020 annual reports. The results of data processing using stanopa related sampling in this study showed that each of the ROA, ROE, and DTA ratio variables of LQ 45 2019 and 2020 issuers had no significant difference. Keywords: Financial Performance, Issuer, PandemicABSTRAKTujuan penelitian ini adalah untuk memperoleh bukti empiris dengan melakukan kajian ilmiah  mengenai kinerja keuangan emiten LQ 45 yang terdaftar di Bursa Efek Indonesia (BEI) pada masa pandemi Covid-19. LQ 45 merupakan emiten yang kinerja sahamnya termasuk dalam 45 besar dalam tingkat liquiditasnya. Pemilihan sampel dalam penelitian ini dilakukan dengan metode teknik non probability sampling yaitu dengan sampling sensus. Oleh karena sampel yang diperoleh relatif kecil, maka uji statistik menggunakan SPSS uji analisis stanopa. Variabel yang digunakan dalam penelitian ini antara lain: Return on Asset (ROA), Return on Equity (ROE), dan Debt to Total Asset (DTA) baik yang berasal dari annual report 2019 dan 2020. Hasil olah data dengan stanopa related sampling dalam penelitian ini menunjukan bahwa masing-masing variabel rasio ROA, ROE, dan DTA emiten LQ 45 2019 dan 2020 tidak terdapat perbedaan yang signifikan. Kata Kunci: Kinerja Keuangan, Emiten, Pandemi
JENJANG KARIR AKUNTAN: PERSPEKTIF MAHASISWA
Authors: Malinggas Millenia Jennifer P , Sinurat Friska Uli Br. , Sundari Natalia Retno Ika
Published: May 2023

ABSTRACT Career path is the main determinant of someone to choose a study program. Of course, before choosing a study program, a student (prospective student) has various perceptions about his/ her chosen study program. This study aims to examine the effect of student perceptions on career paths. This exploration was designed using a four Likert scale questionnaire. Questionnaires were distributed using a google form based on convenience sampling. Furthermore, the questionnaire was processed using Warp-PLS. The conclusions from this study (1) students' perceptions have a negative effect on career paths (2) the role of lecturers (teacher role) is able to moderate students' perceptions of career paths. This study uses moderating variables to strengthen previous research on the importance of the role of lecturers in developing the career paths of accounting students, as well as being the main study in which no studies have discussed the moderating effect of the role of lecturers in the relationship between accounting students' perceptions of accountants and career paths. Keywords: Career path, student perception, lecturer's role/ teacher’s roleABSTRAKJenjang karir menjadi penentu utama seseorang untuk memilih program studi. Tentunya, sebelum melakukan pemilihan terhadap program studi, seorang mahasiswa (calon mahasiswa) memiliki berbagai persepsi mengenai program studi pilihannya. Penelitian ini bertujuan untuk menguji pengaruh persepsi mahasiswa terhadap jenjang karir. Eksplorasi ini didesain dengan menggunakan kuesioner empat skala likert. Kuesioner dibagikan dengan menggunakan google form berdasarkan convenience sampling. Selanjutnya kuesioner diolah dengan menggunakan Warp-PLS. Simpulan dari penelitian ini (1) persepsi mahasiswa berpengaruh negatif terhadap jenjang karir (2) peran dosen mampu memoderasi persepsi mahasiswa terhadap jenjang karir. Penelitian ini menggunakan variabel moderasi untuk memperkuat penelitian sebelumnya mengenai pentingnya peran dosen dalam mengembangkan jenjang karir mahasiswa akuntansi, serta menjadi studi utama di mana belum ada studi yang telah membahas efek moderasi dari peran dosen dalam hubungan antara persepsi mahasiswa akuntansi mengenai akuntan dan jenjang karir. Kata Kunci: Jenjang karir, persepsi mahasiswa, peran dosen
PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD, DENGAN TRANSPARANSI DAN AKUNTABILITAS SEBAGAI VARIABEL INTERVENING
Authors: Utama Daniel Aditya , Sitawati Riana , Subchan Subchan
Published: May 2023

ABSTRACT The use of Big Data is predicted to be used more intensively because it will certainly benefit the auditor and the company because it can reduce costs and travel time, improve the quality of audit results, and allow auditors to use more comprehensive data. But on the other hand there are problems that arise related to audit time pressure which makes audit quality threatened. Audit time pressure has been a scourge for auditors for years, caused either because of regulations or because of the ability of the auditors themselves. With the times, these problems can be avoided, one of which is by optimizing big data. Fast and accurate data processing can help auditors in archiving data faster and even more than that big data is able to offer more things such as changing the sampling paradigm to 100% of the population. The use of a continuous auditing framework certainly also complements big data and auditors because a framework that focuses on continuous auditing can help auditors get optimal results so that audit time pressure problems can be resolved. Keywords : Auditor, Big Data, Continuous Auditing, Audit Time Pressure ABSTRAK Penggunaan Big Data diprediksi akan semakin intensif digunakan karena tentu akan menguntungkan auditor dan perusahaan karena dapat menekan biaya dan waktu perjalanan, meningkatkan kualitas hasil audit, dan memungkinkan auditor dapat menggunakan data yang lebih komprehensif. Namun disisi lain ada masalah yang muncul terkait audit time pressure yang membuat kualitas audit menjadi terancam. Audit time pressure menjadi momok bagi auditor selama bertahun-tahun yang disebabkan baik karena regulasi atau karena kemampuan auditor itu sendiri. Dengan perkembangan zaman, permasalahan tersebut bisa terhindarkan salah satunya dengan optimalisasi big data. Pengolahan data yang cepat dan akurat dapat membantu auditor dalam pengarsipan data yang lebih cepat pula bahkan lebih dari itu big data mampu menawarkan hal yang lebih seperti merubah paradigma sampling menjadi 100% populasi. Penggunaan framework continuous auditing tentu juga semakin melengkapi big data dan auditor karena framework yang menitikberatkan pada pengauditan terus menerus dapat membantu auditor mendapatkan hasil yang optimal sehingga permasalahan audit time pressure dapat terselesaikan. Kata Kunci : : Auditor, Big Data, Continuous Auditing, Audit Time Pressure
TRANSAKSI PIHAK BERELASI, PERAN AUDITOR, DAN NILAI PERUSAHAAN: BUKTI DARI INDONESIA
Authors: Setyowati Servatia Mayang
Published: May 2023

ABSTRACT The study investigates the role of auditor in mitigating the effect of related party transactions on firm value. This study observed 439 non-financial firms from publicly listed firms in Indonesia during 2016-2019. Based on OLS regression analysis, there is evidence that related party transactions are related to firm value. Related party transactions reflect entrenchment effect of majority shareholders that can be captured by the market. This study founds no evidence that differences in the types of external auditor reflect an alignment effect of insiders. This study infers that the role of auditor is not significant in type II agency problem. Keywords: Related party transactions, auditor, firm value, entrenchment, alignment.ABSTRAKPenelitian menginvestigasi peran auditor dalam memitigasi pengaruh transaksi pihak berelasi terhadap penurunan nilai perusahaan. Penelitian ini mengobservasi 439 perusahaan non-keuangan Indonesia selama periode 2016-2019. Berdasarkan analisis regresi OLS ditemukan bukti bahwa terdapat hubungan antara transaksi berelasi dengan penurunan nilai perusahaan. Transaksi berelasi mencerminkan sifat entrenchment pemegang saham mayoritas yang dapat ditangkap oleh pasar. Penelitian ini tidak menemukan bukti bahwa perbedaan tipe auditor eksternal mengisyaratkan sifat alignment insiders yang dapat memitigasi penurunan nilai perusahaan. Penelitian ini menyimpulkan bahwa peran auditor tidak signifikan pada konflik keagenan tipe II. Kata Kunci: Transaksi pihak berelasi, auditor, nilai perusahaan, entrenchment, alignment
PENGUNGKAPAN ESG: CARA EFEKTIF UNTUK MENCAPAI BISNIS BERKELANJUTAN?
Authors: Purnomo Theodorus Albert Wiliam Hany , Kusuma Sicillia Antoinette Diana , Amelia Clara
Published: May 2023

ABSTRACT Issues related to environmental conditions have initiated the company to apply the concept of Environmental, Social, and Governance (ESG) as a result of a change in the company's focus from being oriented only to profit, to being oriented towards the benefit of the company for the environment, society, and government. In addition, the application of this concept is also carried out by the company as one of their business sustainability strategies. Therefore, this study aims to empirically prove the effect of ESG disclosure and company performance on the level of financial distress. The researcher proposes a hypothesis where companies with good practices in ESG disclosure and high levels of company performance have a good ability to minimize the possibility of financial distress. This research was conducted on banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021. This study uses multiple linear regression in testing the hypothesis. The results of this study indicate that both financial performance and non-financial performance both have an influence in minimizing the possibility of financial distress. Keywords:  ESG, ESG Disclosure, Financial Distress, Company Performance.  ABSTRAK Isu terkait kondisi lingkungan telah menginisiasi perusahaan untuk menerapkan konsep Environmental, Social, and Governance (ESG) sebagai akibat adanya perubahan fokus perusahaan dari yang semula berorientasi pada profit semata, menjadi berorientasi pada kebermanfaatan perusahaan bagi lingkungan, masyarakat, dan pemerintah. Selain itu, penerapan dari konsep ini juga dilakukan perusahaan sebagai salah satu strategi keberlanjutan bisnis mereka. Oleh karena itu, penelitian ini bertujuan untuk membuktikan secara empiris pengaruh dari pengungkapan ESG serta kinerja perusahaan terhadap tingkat financial distress. Peneliti mengajukan hipotesis di mana perusahaan dengan praktik baik dalam pengungkapan ESG serta tingkat kinerja perusahaan yang tinggi memiliki kemampuan yang baik dalam meminimalkan kemungkinan terjadinya financial distress. Penelitian ini dilakukan pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Penelitian ini menggunakan metode regresi linier berganda dalam pengujian hipotesis. Hasil dari penelitian ini menunjukkan bahwa baik kinerja keuangan maupun kinerja non-keuangan, keduanya sama-sama memiliki pengaruh dalam meminimalkan kemungkinan terjadinya financial distress. Kata kunci:  ESG, Pengungkapan ESG, Financial Distress, Kinerja Perusahaan
MEKANISME TATA KELOLA DAN PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE
Authors: Jimantoro Carin , Maria Kesya Agnes , Rachmawati Dyna
Published: May 2023

ABSTRACT This study aims to examine the effect of governance mechanisms on ESG disclosure. Internal and external components make up governance mechanisms. The internal governance mechanism is the board of directors, while the external mechanism is the audit committee and institutional ownership. This study uses a publicly traded manufacturing company with an observation period of 2016–2020. The hypothesis testing tool is multiple regression analysis. The results of testing 361 pieces of cross-sectional data show that, first, board of director characteristics, as measured by board size and number of board meetings, have a positive effect on ESG disclosure. Second, the characteristics of the audit committee, which include size, independence, number of meetings, and financial expertise, have no effect on ESG disclosures. Third, institutional ownership has a positive effect on ESG disclosure. Fourth, the control variables, namely profitability and company size, have a positive effect on ESG disclosure. Thus, the role of the board of directors as an internal mechanism and institutional ownership as an external mechanism is greater than that of the audit committee in enforcing the implementation of governance so as to be able to encourage ESG disclosure. Keywords:  Internal governance mechanism, external governance mechanism, ESG disclosure.  ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh mekanisme tata kelola terhadap pengungkapan ESG. Mekanisme tata kelola terdiri dari internal dan eksternal. Mekanisme tata kelola internal adalah dewan direksi, sedangkan mekanisme eksternal adalah komite audit dan kepemilikan institusional. Penelitian ini menggunakan perusahaan manufaktur terbuka dengan periode pengamatan 2016 – 2020. Alat uji hipotesis adalah analisis regresi majemuk. Hasil pengujian 361 data cross section membuktikan bahwa pertama, karakteristik dewan direksi yang diukur dengan ukuran dewan direksi dan jumlah rapat dewan direksi berpengaruh positif terhadap pengungkapan ESG. Kedua, karakteristik komite audit yang meliputi ukuran, independensi, jumlah rapat, dan keahlian keuangan tidak berpengaruh terhadap pengungkapan ESG. Ketiga, kepemilikan institusional berpengaruh positif terhadap pengungkapan ESG. Keempat, variabel kontrol yaitu profitabilitas dan ukuran perusahaan berpengaruh positif terhadap pengungkapan ESG. Dengan demikian, peranan dewan direksi sebagai mekanisme internal, dan kepemilikan institusional sebagai mekanisme eksternal lebih besar dibandingkan komite audit dalam menegakkan pelaksanaan tata kelola sehingga mampu mendorong pengungkapan ESG. Kata kunci:  Mekanisme tata kelola internal, mekanisme tata kelola eksternal, pengungkapan ESG
PENGUNGKAPAN EMISI KARBON, BIAYA CSR, PROFITABILITAS, DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN
Authors: Rangga Erasmus Novensius Sandro , Kristanto Septian Bayu
Published: May 2023

ABSTRACT The issue of social and environmental responsibility becomes important to discuss considering the importance of the role of stakeholders in supporting the company's reputation. The existence of this study is to determine the effect of disclosure of carbon emissions, CSR costs, profitability, and debt policy on company value in the mining, minerals and gas sectors listed on the IDX with the research period 2018-2020. The research sample obtained from the sampling result is 14 companies that meet the research sample criteria. This research technique was carried out using the multiple linear method. The results of this study indicate that the disclosure of carbon emissions has a positive and insignificant effect on firm value, CSR costs and profitability have a positive and significant effect on firm value, debt policy has a negative and significant effect on firm value. Keywords:  Carbon emission disclosure, CSR cost, profitability, debt policy, firm value.  ABSTRAK Masalah tanggung jawab sosial dan lingkungan menjadi penting untuk dibahas mengingat pentingnya peran pemangku kepentingan dalam mendukung reputasi perusahaan. Adanya penelitian ini untuk mengetahui pengaruh pengungkapan emisi karbon, biaya CSR, profitabilitas dan kebijakan hutang terhadap nilai perusahaan sektor pertambangan, minerba yang terdaftar di BEI dengan periode penelitian 2018-2020. Sampel penelitian yang diperoleh dari hasil sampling adalah 14 perusahaan yang memenuhi kriteria sampel penelitian. Teknik penelitian ini dilakukan dengan menggunakan metode linier berganda. Hasil penelitian ini menunjukkan bahwa pengungkapan emisi karbon berpengaruh positif dan tidak signifikan terhadap nilai perusahaan, biaya CSR dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, kebijakan hutang berpengaruh negatif dan signifikan terhadap nilai perusahaan. Kata kunci:  Pengungkapan emisi karbon, biaya CSR, profitabilitas, kebijakan hutang, nilai perusahaan
Analysis of Religiosity, Customer Perceptions and Income Levels on the Decision to Choose Savings and Loans Cooperatives and Sharia Financing
Authors: Trihudiyatmanto M. , Onamusi Abiodun Babatunde
Published: May 2023

Purpose - This study aims to determine the influence of religiosity, customer perceptions and income level on the decision to choose Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Melati, Sapuran branch in Wonosobo.Methodology - The analysis in this study uses multiple linear regression analysis to answer the questions in this study. This study used a total sample of 99 respondents to obtain research data.Results - The results of this study indicate that customer perceptions and income levels have a positive effect on the decision to choose KSPPS Melati. While the religiosity variable has no effect on the decision to choose KSPPS Melati.Implications - This study uses primary data obtained from respondents' answers through questionnaires distributed to respondents.Originality - Future research is expected to be able to add or replace variables in this study, in order to increase interest in choosing KSPPS Melati.
Utilization of Twitter in Customer Relationship Management at PT Bank Syariah Indonesia (BSI)
Authors: Isnawati Setya Indah , Bangsa Jaya Ramadaey , Nurcahyo Satria Avianda , Ali Ahmad
Published: May 2023

The Association of Indonesian Internet Network Operators (APJII) released data, behaviorally, one of the most dominant uses of the internet in Indonesia is to access social media. Twitter is one of the potentials for companies as a means of interacting with consumers, including maintaining good relations and providing education for consumers regarding the products or services owned by the company, including the implementation of Customer Relationship Management. The purpose of this study is to what extent PT Bank Syariah Indonesia (BSI) utilizes Twitter in implementing CRM. The research method uses netnographic studies, where researchers analyze research results based on observations through social media through entree approaches, data collection, data analysis, data interpretation, and member checks. The results of the study show that Twitter plays a very large role in maintaining relationships with customers, especially in the Islamic banking industry. The number of questions, complaints, suggestions and criticisms addressed to BSI as a service industry makes Twitter a forum for filtering customer responses as a CRM implementation.
Generation Z's Interest in Digital Wallet Payments in Islamic Mobile Banking During a Pandemic
Authors: Ghoynaqi Ria Ida Maf’ula , Saibil Defi Insani
Published: May 2023

Purpose - This research was conducted to see interest in digital wallet payments in mobile banking applications using the TAM and TPB theories.Methods - This study tested the hypothesis using Structural Equation Modeling (SEM) with the SmartPLS 3.0 application.Results - The results showed that there was a positive influence on perceived ease of use, perceived usefulness, and subjective norms and significant on intention to use. Meanwhile, attitudes do not affect the intention to use Islamic mobile banking. So attitude is not a factor in Generation Z's intention to use mobile banking in digital wallet transactionsImplications - The population in this study is the Z generation which is carried out in the Special Region of Yogyakarta. A total of 111 respondents used purposive sampling method in determining the population sample.Originality - Respondents in this study have criteria, namely users of Islamic mobile banking and generation Z digital wallets conducted in the Special Region and during the Covid-19 pandemic.
The effect of glass fiber on fresh properties of industrial based geopolymer concrete
Authors: Munir Qaisar , Kärki Timo
Published: May 2023

This research study is primarily focused on evaluating the fresh properties of industrial-based 3D printable geopolymer concrete by adding glass wool strings and glass fibers activated by sodium silicate solution with a molar ratio of 2.4-2.6 (31 % SiO2 and 13 % Na2O). The glass wool strings, and recycled glass fiber are added to industrial-based geopolymer concrete at a dosage of 1 % to 5 % by volume of the concrete. The fresh concrete properties such as open time, setting time and shape stability of industrial-based geopolymer concrete (GPC) with glass wool and glass fibers were compared with those of industrial-based GPC without glass wool strings and glass fibers. The results show that the addition of glass wool increases the setting time of the concrete mix at room temperature. The deformation of the specimens at room temperature decreased by 39 %. The addition of glass fiber in geopolymers also increases the stiffness by 74 % compared to GPC without glass fiber.