bluuebunny/crossref_metadata_2025 huggingface dataset:
Pembuatan Tepung Telur Ayam (Gallus gallus. D) Asin Rebus
Authors: Andriyani Yulita Andina , Tamrin Tamrin , Kuncoro Sapto , Warji Warji
Published: January 2024

Chicken eggs are a food that is very rich in nutrients, including protein (12.8%) and fat (11.8%). The high levels of water, fat and protein in eggs can make them a good medium for bacterial growth. Quality deterioration in eggs can be prevented by using egg preservation methods, namely drying eggs into egg powder or flour. Chicken eggs are still very limited and inefficient processing to be used as salted egg flour. Therefore, it is necessary to conduct research on the manufacture of boiled salted chicken egg flour (Gallus gallus. D). This research was conducted to study the making of boiled salted chicken egg flour and understand the characteristics by taking measurements on whole eggs, egg whites, and yolks using the proximate test method, measurement of fineness, and color test. This research was conducted using a non-factorial Completely Randomized Design (CRD) model consisting of 6 testing factors (T) and (A), namely: T1 whole unsalted chicken eggs, T2 white unsalted chicken eggs, T3 yellow unsalted chicken eggs, A1 whole salted chicken eggs, A2 white salted chicken eggs, and A3 yellow salted chicken eggs. The research results of salted chicken egg flour making is a process that involves drying salted eggs and grinding them into flour form. The preparation of salted egg flour showed that the difference between regular chicken eggs and salted chicken eggs, which resulted, affected the proximate properties and had a noticeable impact on the nutritional composition and physical properties of the egg flour produced, while the moisture content was not significantly different. Keywords: Chicken Egg Flour, Egg Preservation, Proximate Properties, Salted Eggs.
Analisis Ergonomika Bagian Penghancur pada Mesin Pencacah Pakan Ternak Multiguna
Authors: Rahman Oktawati , Suharyatun Siti , Asmara Sandi , Warji Warji
Published: January 2024

The agricultural machinery use can increase time and labor efficiency compared to traditional agricultural systems. One of the agricultural machines that is widely used in the livestock sector is the multi-purpose animal feed chopper machine. This machine has two parts with different functions. The chopper section is used to chop long-shaped animal feed, the crusher section is used to crush short-shaped animal feed, for example corn cobs. Machines can work optimally if the design considers ergonomic principles so that they can be operated safely and comfortably. Operating the machine safely and comfortably for the operator can increase the productivity of machine performance. This research goal was to analyze the ergonomics of multi-purpose animal feed chopping machines in the crushing section. The research used quantitative methods supported by literature studies. The research parameters consisted of Standing Finger Tip Height (TJUB), Standing Vertical Reach (JVB), Standing Horizontal Reach (JHB), recommended load limit data (RWL), work fatigue level, equipment noise, environmental temperature, and body posture measurements using REBA method. The research results stated that the crushing input on the multipurpose animal feed chopper machine was classified as ergonomic with an input height of 140 cm, between P95 TUJB (68.8 cm) and P5 JVB (183.5 cm). Machine operation did not cause fatigue with a CVL value ≤ 30%, RWL value 5.55 kg, Noise level 98.91 dBA. The environmental temperature suitable for operating the machine in the morning was (29.1oC) and in the afternoon was (28.6 oC). The operator's body posture measurement using REBA was at a moderate level (score 5). It is recommended modifying the machine design to improve the safety and comfortness of the operator when operating the crushing part. Keywords: Anthropometry, CVL, Physical Environment, REBA, RWL
Cultivation of Green Mustard Greens (Brassica juncea L.) on Marginal Land
Authors: Sari Mey Yuni Mustika , Amien Elhamida Rezkia , Ridwan Ridwan , Amin Muhammad
Published: January 2024

The research aims to determine the type of fertilizer and watering intensity that can provide optimal and effective growth and production of green mustard greens. The study was conducted in the Greenhouse of the Department of Agricultural Engineering, Faculty of Agriculture, Universitas Lampung. It utilized a Completely Randomized Design (CRD) arranged in a factorial 2 x 3 with three replications. The first factor was the application of fertilizer types, consisting of urea and ghally organic fertilizer. The second factor was the application of watering intensity, which included three levels (watering once a day, every two days, and every three days). The study used sand as the planting medium. The results showed that, in general, the treatment of watering once a day and the application of urea fertilizer provided optimum results in the growth and development of green mustard greens. Meanwhile, the application of ghally organic fertilizer was more efficient in terms of water consumption for green mustard greens. Keywords:  Fertilizer Type, Green Mustard Greens, Marginal Land, Sand, Watering Intensity
Studi Perencanaan Irigasi DAS Malaya di Kecamatan Lemong Kabupaten Pesisir Barat Provinsi Lampung Berbasis Sistem Informasi Geografis
Authors: Wicaksono Steffanus Adrian Wibowo , Ridwan Ridwan , Asmara Sandi
Published: January 2024

Pesisir Barat Regency has large land potential in agriculture sector, especially for rice cultivation, including in the administrative area of Lemong District. To increase the productivity of paddy fields at Lemong District, it is necessary to analyze the irrigation water needs. Therefore, research was carried out on the analysis of rice irrigation water needs and the river water discharge needed for irrigation.  The research was carried out in analysis stages including analysis of water balance using SWAT models which is integrated in the geographic information system, analysis of plant water needs, analysis of water irrigation needs, minimum discharge needed for land irrigation and analysis of water resource adequacy.  The research result show that the potential water resource in Lemong District can meet the irrigation water needs of rice cultivation in two planting seasons with coverrage area that can be developed of 76.42 hectares. Meanwhile, in the third planting season for planting of secondary crops, the potential of river discharge is only sufficient for 19 hectares and in order for the target planting area of 76.42 hectares to be archieved it is necessery to add irrigation originating from ground water (pump irrigation) with discharge of 0.51 m3/sec. Keywords: Geographic information system, Irrigation, SWAT.
Clove (Syzygium aromaticum) Drying Using Hybrid Rack-Type Drying House
Authors: Pratama Aldi Yoga , Warji Warji , Amien Elhamida Rezkia , Tamrin Tamrin
Published: January 2024

The objective of this research is to analyze the drying time of cloves using a hybrid rack-type drying house. The study was conducted for 60 days in Harapan Jaya Village, Wayratai Subdistrict, Pesawaran Regency, Lampung. The tools used include a rack-type drying house, Lux meter UT383, digital scale, grain moisture meter AR991, analog thermometer, hygrometer, and a gas stove. The tested material in this research was fresh cloves, amounting to 12.5 kg. The experimental method with two different treatments was employed in this study. Firstly, testing without additional energy was divided into drying using a drying house (using natural energy or sunlight) and sun drying without a drying house. Secondly, testing with additional energy included drying using a drying house with additional energy from sunlight and gas-fired heaters. Based on the research results, it can be concluded that the time required to dry 22.5 kg of cloves to a moisture content of 12.5% is as follows (1) drying with a drying house using solar energy takes 180 hours (8 days), (2) drying with a hybrid drying house using solar energy and gas takes 132 hours (6 days), (3) sun drying using traditional methods (without a drying house) takes 162 hours (7 days). The hybrid drying house is suitable for the drying process in high-altitude areas or during cloudy or rainy weather, as it can continuously carry out the drying process, whether there is sunlight or not. Keywords:  Cloves, Drying, Drying Time, Hybrid, Post-Harvest.
Maqashid Sharia Progressive: Anatomical and Transformational of Halal Institutions in UIN KHAS Jember
Authors: Wicaksono Syafril , Al-Asy'ari M. Khoirul Hadi , El-Adibah Elisa Dourothun Nafis , Iffahasanah Iffahasanah
Published: January 2024

The research discussed the Audit Institutions Halal (LPH) at the State Islamic University Kiai Haji Achmad Siddiq Jember (UIN KHAS Jember) regarding the halal industry movement. However, the existence of a halal institution for the halal certification movement is still not effective in implementing local social and customary communities since the LPH, in substance, mostly does not work properly. Meanwhile, the university only acts as a tool. The research aimed to analyze the anatomical and transformational importance of halal institutions at UIN KHAS Jember which is studied using maqashid sharia progressive. It used an empirical legal research method with a descriptive qualitative data approach. The research shows that the existence of LPH, which is affiliated with universities, especially UIN KHAS Jember, provides space for good dissemination of information in the community, supported by academics in halal genealogy in Indonesia. LPH contributes positively to the institutional dimension and outreach to the community. However, the dimensions of the law of Halal Product Certification still provide room for polemics, for example, halal localities in indigenous communities in Indonesia, which should receive legal recognition. The aim is to avoid the statement of Jasser Auda that worried things about maqashid sharia, namely a feature about the absence of a halal monopoly, which is only in the hands of the government but also exists within existing customary institutions.
Green Sukuk in Indonesia: Unraveling Legal Frameworks for Sustainable Islamic Bonds
Authors: Supriyadi Aditya Prastian , Fidhayanti Dwi , Ramadhita Ramadhita , Noh Mohd Shahid bin Mohd
Published: January 2024

Green sukuk is a contemporary-era sharia investment revolution that accommodates environmental aspects. Integrating Sustainable Financing in green sukuk can be an alternative investment platform contributing to sustainable development. The concept paradigm is relevant for strengthening the proportional construction of green sukuk law in Indonesia. The study aimed to analyze the concept of sustainable financing as the legal basis for implementing green sukuk in supporting sustainable development programs in Indonesia. The study used normative legal research methods. This research approach used a conceptual approach through reasoning the concepts of sustainable financing, green sukuk, and other concepts relevant to the topic of study to strengthen the discussion argument. The study showed that there are 2 (two) components of the relevance of the Sustainable Financing paradigm as the basis for implementing green sukuk in Indonesia. First, the implementation of green sukuk in various countries has rules that accommodate sustainable financing in response to climate change problems. Second, the sustainable financing Paradigm is relevant as a source of green sukuk legal construction to strengthen the policy basis for implementing environmentally sound investment in Indonesia. The urgency of the regulation is to increase investment commitments that can increase environmental resilience, alleviation of social problems and business transparency in contributing to sustainable development in Indonesia.
Name of the individual as the subject of the transaction: from criticism to recognition in civil law
Authors: Yatsenko T.S.
Published: January 2024

The article considers the problem of transactions with man’s name in the context of the global process of commodification, or commercialization of elements of man’s identity, on the one hand, and the traditional view on the inalienable nature of immaterial goods, on the other. The study of the functions of a man’s name in civil turnover allows us to take a broader look at the subject of a transaction with the name and indicates the need to create a system of special measures for the protection of intangible goods involved in turnover by clarifying the limits, forms and conditions of their use. In the absence of a mechanism for protecting property interests arising from the use of a man’s name without his consent by other persons, the article proposes to apply the rules on unjustified enrichment.
Difficulties in interpreting the concept of subjective law
Authors: Agarkova M.M. , Tretyakov S.V.
Published: January 2024

The prominent Russian private law scholar Michael M. Agarkov’s concept of subjective right is under scrutiny in this piece. Agarkov’s text on the concept of legal relationship is considered to be one of the least clear, even cryptic within the Russian-speaking tradition of legal relationship and subjective right scholarship. His unique concept of subjective right has been analysed from the broad vantage point of the continental private law theory as well as the soviet legal theory of his time. The basic traits of M.M. Agarkov’s theory are: the priority of legal relationship and legal duty over subjective right, equivalence between subjective right and legal claim and a very special treatment of legal right concept, unparalleled to anything in the Russian legal scholarship.
Challenging labor payments in bankruptcy
Authors: Egorov A.V.
Published: January 2024

In bankruptcy cases, as evidenced by the extensive practice of arbitration courts, the problem of contesting labor payments is quite widely represented. This article will focus on the questions of when, under what conditions, and on what grounds employment benefits may be challenged in the event of an employer’s bankruptcy.
Theoretical models of victim guilt in the works of pandectists
Authors: Sudarev G.A.
Published: January 2024

The paper analyses dogmatic constructions of the fault of the injured party developed within the framework of pandectist writings. The author examines the view of the scholars in a broader context of their understanding of tort law and its main elements and links the lack of proportional reduction of damages in their works with the concepts of causation used.
Thesis on the private law nature of private international law: critical analysis of European history
Authors: Kurmalieva N.
Published: January 2024

The article discusses the problem of the private international law’s subject of regulation. The author analyses whether private international law should deal with the conflicts of private laws only, basing her argument on the history of the private international law. In particular, the author has reviewed the genesis of strictly territorial sphere of application of norms of public law and other characteristics of the territorial scope of application of norms of public law. Territorial scope of application of norms of public law has been compared with that of private law. The author comes to the conclusion that modern transnational relations require new understanding of private international law as capable of defining the territorial scope of application of a wide range of legal norms.
Reduction of damage suffered as a condition specification requirement
Authors: Ludanin D.A.
Published: January 2024

This paper discusses the main approaches to the problem of unjust enrichment claimant impoverishment as a condition for the emergence of the unjust enrichment claim, as well as the advantages and disadvantages of each of these approaches. After that, based on the analysis of the doctrine, the current state of the Russian law of unjust enrichment is considered and a conclusion is made about the relation of Russian law to the fact of unjust enrichment claimant impoverishment.
Systematization of property claims in civil law
Authors: Podshivalov T.P.
Published: January 2024

The article deals with the problem of determining the list of real actions that could be taken to improve civil legislation and develop judicial practice. The main research method is comparative law. The article analyzes the civil codes of foreign countries on issues of property law protection, and also considers tort actions in defense of rights to things in common law. Attention is also paid to the historical development of the norms on the protection of property rights, starting from Roman private law. On the basis of historical analysis, a periodization of the development of ideas about real actions in civil law is proposed. On the basis of historical and comparative legal research, a system of real actions for Russian civil law de lege ferenda is proposed. The system of real actions includes five of its varieties and consists of the following methods of protection: a vindication action, a negatory action, an action for the recognition of a property right, an action for the acquisition of a property right, an action for the termination of a property right. At the same time, the problem of systematization of property actions remained unexplored for a long time due to the universal understanding of a negatory action. The rejection of such an interpretation of the negatory action allows us to take a new step and develop the revolutionary ideas of the pandektists in modern law.
In search of the last abstraction of civil law
Authors: Gadjiev G.A.
Published: January 2024

This publication was intended to be a regular review of an extremely informative book written by S.V. Tretyakov. Nonetheless, since the book poses important ontological and legal issues, the author focuses in this essay on methods of scientific research that are inherent to legal philosophy, particularly legal ontology. S.V. Tretyakov, in his quest to find “the last abstraction of private law” (A. von Tuhr), discovered what can be designated as universal categories of private law, including a subjective private right, which is at the heart of a will theory perspective on subjective rights. The article argues in solidarity with the book’s author that civil law methodology needs to be supplemented by the methods of knowledge intrinsic to the ontology of private law. A legal philosophy in this context should be considered a collection of mainly artificial, imaginary, and sometimes fictional ideas denoted by the polysemantic and inclusive Latin word “ars” (jus est ars...). A combination of private law ontology and a will theory, exemplified by Hegel’s aphoristic statement that lawyers think in terms of will, led the author to conclude that the ultimate abstraction of civil law is free will, which implies both dignity and autonomy of the owner of a right.
Recovery of damages in the form of lost profits in the USA
Authors: Torkin D.A.
Published: January 2024

Initially American law rejected any possibility of recovering lost profits as consequential damages, but ultimately agreed. The lost profits claim is for net income from lost business activity, less expenses that would have been attributable to that activity. Generally accepted approaches in calculating lost profits are Yardstick method, Before and After method, Projection method. In addition to the mentioned measures it is admissible to use statistical methods: multivariate regression analysis, matching analysis, stratification, analysis of variance, probit analysis, logit analysis, discriminant analysis, factor analysis and so on. Consequential damages aim to put the non-breaching party in the position that they would have been in if the breach had not occurred. The court is to estimate the reasonable size of compensation needed after a breach to restore the offended party losses yet avoid overcompensation. The lost profits award is limited by the principles of foreseeability, certainty, causation and mitigation. The award isreduced when a portion of the promisee’s loss profit is attributable to circumstances that the promisor could not ordinarily foresee (foreseeability). In order for damages to be recoverable, the loss must have been proximately caused by the breach (causation). Damages are not recoverable for loss beyond an amount that the evidence permits to be established with reasonable (certainty). The non-breaching party is to avoid loss wherever possible (mitigation). Also parties are free to include in a contract an exclusion clause which seeks to exclude or restrict their liability to one another in the event of default. All these rules are not rigid. A court may limit damages for consequential damages if it concludes that in the circumstances justice so requires in order to avoid disproportionate compensation. Keywords: consequential damages; lost profits; foreseeability; reasonable certainty; mitigation; causation; exclusion clause.
Abuse of law: from general to specific (using the example of patent rights)
Authors: Sinitsin S.A.
Published: January 2024

The problem of abuse of law continues to be at the center of scientific discussions, being at the same time one of the most acute in law enforcement practice. There is still no certainty in the legal qualification of the abuse of the right: a special type of offense, illegal / illegal action, quasi-delict. National laws often do not define clear consequences of abuse of the right. Uniform approaches to the typification of abuses of the right in general and special norms of the law have not been developed either. At the same time, it is obvious that the abuse of law is a special protective boundary, ensuring a balance of private and public interests in all areas of civil law regulation. Of undoubted interest is the study of the abuse of rights in connection with the grounds and essence of subjective civil rights, and not with their formal structure. A separate complexity and promising direction of research is the problem of abuse of exclusive rights. The article presents the author's understanding of the abuse of subjective rights, its origins and prerequisites; in a comparative legal context, specific types of abuse of patent rights and features of their legal qualification are shown.
Scientific and Practical Commentary to the Ruling of the Plenary Session of the Supreme Court of the Russian Federation of 24 March 2016 No. 7 “On Court Application of Certain Provisions of the Civil Code of the Russian Federation Regarding Liability for Breach of Obligations” (beginning)
Authors: Tololaeva N.V. , Tserkovnikov M.A.
Published: January 2024

This article is the first part of the commentary to the key abstract clarifications of the Plenary Session of the Supreme Court of the Russian Federation on liability for breach of civil law obligations, that were adopted in 2016, but only now have become massively concretised in the case law of the Supreme Court on specific cases. Such concretisation allows, on the one hand, to take a fresh look at the commented material and, on the other hand, to provide clearer answers to the questions that arise when reading it. The article deals with: general provisions on liability and damages; rules on damages arising out of the termination of a contract; provisions on pre-contractual liability; warranty obligations that arise on the basis of an agreement on indemnity for losses.
Doctrines of Protectability as a Solution to the Problem of the Protectability of a Work under Russian Law
Authors: Shcherbak N.V.
Published: January 2024

The article considers the problem of applying the doctrine of protected form and nonprotectable content of a work as essentially the only working doctrine in a dispute about the protectability of a work as an object of copyright, while it is the plurality of doctrines applied in common law countries that allows to establish the borrowing of essential elements from another’s work or, on the contrary, to come to the conclusion of independent creation. The paper analyzes the most significant monographs of Soviet and modern authors on copyright law and concludes that the lack of critical analysis of the doctrine of form and content of a work becomes a stumbling block in disputes about plagiarism, harms law enforcement and requires regular checks for compliance with scientific knowledge and the state of civil turnover.
THE INFLUENCE OF RELATIONSHIP MARKETING IMPLEMENTATION ON CUSTOMER SATISFACTION AND LOYALTY IN LAMONGAN REGIONAL BANK
Authors: Fariandono Mahrus Dwi , Efendi Yuhronur , Damayanti Dhita Dhora , Hartantyo Sugeng Dwi
Published: January 2024

The purpose of study This is for know How influence Relationship Marketing to satisfaction customers and loyalty customers at the Lamongan Regional Bank, with use questionnaire as a research instrument sample in study This as many as 100 people. In research This researcher use technique quantitative statistics process use the application on the computer is PLS ( Partial Least Square) . Data analysis _ used that is analysis Structural Equation Modeling (SEM), Partial Least Square (PLS), Evaluation of Measurement Models ( Outer Model ), Evaluation of Strutural Models ( inner model ) and Hypothesis Testing ( Bootstrapping ). The results of the PLS output show that the Strutural Model ( inner R-Square model variable X1 (Relationship Marketing towards variable Y 1 ( Satisfaction Customer ) is of 0.888 with Adjusted R-Square value is 0.883. So, you can explained that all construct exogenous variable X1 (Relationship Marketing) . simultaneously influence variable Y1 ( Satisfaction Customers ) amounted to 0.888 or 88.8%. Therefore _ That The R-Square value is 0.888 said strong . The R-Square value of the variable X1 ( Relationship Marketing ) towards variable Y2 ( Loyalty Customer ) is of 0.789, with Adjusted R-Square value is 0.785. So, you can explained that all construct exogenous variable X1 (Relationship Marketing simultaneously influence variable Y2 ( Loyalty Customer ) 0.789 or 78.9.3%.
ANALYSIS OF THE INFLUENCE OF TRUST, ADVERTISING AND RISK PERCEPTION ON PURCHASING DECISIONS ON THE SHOPEE SITE IN TIKUNG DISTRICT
Authors: Aprilia Dinda Nurfika , Titin Titin , Mauladi Kemal Farouq , Azizah Luluk Nur
Published: January 2024

The purpose of this study was to determine the effect of trust, advertising and risk perception on purchasing decisions on Shopee sites in Tikung Districh both partially and simultaneously. The type of research used is descriptive with associative causal approaches. This research was conducted with a total of 60 consumers. The sampling technique used was purposive sampling technique. Hypothesis testing is done by multiple linear regression tests. through the SPSS 21 program for Windows. The results show partially the trust variables, advertisements, risk perceptions significantly influence purchasing decisions on Shopee sites in Lumajang City. And simultaneously trust, advertising and risk perception have a significant effect on purchasing decisions on Shopee sites in Lumajang City, with a coefficient of determination (R Square) obtained value of 0.113 which shows that 77% of purchasing decisions can be explained by trust, advertising and risk perception while the rest 23% of decisions are influenced by other variables not examined in this study.
IMPLEMENTING IOT AND MACHINE LEARNING FOR DISASTER MITIGATION
Authors: Laily Nur , Susila Muktar Redy , Sari Juwita , Mahargiono Pontjo Bambang
Published: January 2024

This prototype output research has the aim of creating a dashboard that is used to monitor river water levels. The dashboard created will display data in real-time and prediction results. The use of the dashboard is to minimize the risk in the event of flooding caused by river overflow. The way this prototype works is to take data from sensors that have been installed at several points. The recorded data will be stored in a database using the working principles of the Internet of Things. For predictions, machine learning is used to produce future river water level figures. The machine learning used is using time series regression with rainfall input and river water level output. Long-term output data is needed, therefore to forecast future rainfall the Hybrid method is used. Data generated from sensors as well as from prediction results are stored in one database. From the database, data visualization is displayed along with important figures used for river overflow intelligence. Therefore, the dashboard is very useful for people living around the river flow.
TRUST AS MEDIATION OF SOURCE CREDIBILITY, SOURCE ATTRACTIVENESS AND ADVERTISING TO PURCHASE INTENTIONS OF PRODUCTS PROMOTED BY TRASH TASTE PODCAST
Authors: Alessandro Sean , Widyarini Lydia Ari , Handayani Yuliasti Ika
Published: January 2024

Influencer marketing has now become an important component of digital marketing strategies, serving as an effective means to connect with target audiences. social media influencers, yield more influence than traditional celebrities. This quantitative study aims to find out the influence of source credibility and source attractiveness in a influencer-followers relationship, including trust development, expertise, authenticity, homophily, physical attractiveness, and the mediating effect of trust on credibility, source attractiveness, and purchase intention. Independent variables in this study are expertise, authenticity, physical attractiveness, and homophily. The object of this study is Trash Taste Podcast, with anime product. The sample of this research are people on Trash Taste Reddit aged 18 or older from active members in the subreddit. Data obtained from a web-based questionnaire was processed by using the structural equation model (SEM) using the PLS-SEM which is available on the Smart PLS. The data was processed with both PLS algorithm and bootstrapping. This research result: influencers’ expertise, and homophily play a significant role in building follower trust and create purchase intention. There isn’t significance between both authenticity and physical attractiveness to trust.
ACCOUNTING PRACTICE AND SUSTAINABILITY REPORTING IN INSTITUTIONAL THEORY PERSPECTIVE
Authors: Andajani Andajani , Sawarjuwono Tjiptohadi
Published: January 2024

This article documents and classifies sustainability accounting practices carried out by companies based on the frame of institutional theory. To achieve this goal, article writing is carried out based on reviews of articles published in various academic journals. The articles that were the object of the review were research papers that investigated the accounting implementation process and sustainability reporting in business entities. In the framework of institutional theory, the implementation of accounting and sustainability reporting by companies to date can be called a change (isomorphism) from conventional accounting practices. Based on the results of the research that has been done, the isomorphism can be further classified into three dimensions of the change process, namely (a) coercive isomorphism; (b) change through mimetic isomorphism; and (c) changes due to need or obligation (normative isomorphism). Thus, the results of the research show that not all of the accounting and sustainability reporting practices carried out by the company are based on the needs and obligations according to norms, but some are simply imitating or following along, some are even based on compulsion.
A PHENOMENOLOGICAL PERSPECTIVE ON QUALITY OF WORK LIFE AND EMPLOYEE PERFORMANCE FOR COMMUNITY HEALTH CENTER
Authors: Noor Muhammad Ary Aprian , Anisah Hastin Umi , Rahmawati Rini
Published: January 2024

This study aims to get a clear picture of the application of the Quality of Work Life (QWL) at Community Health Center/Puskesmas Banjarmasin Indah. This study seek to explore the phenomenon of Quality of Work Life (QWL) and to find out and analyze whether the application of Quality of Work Life (QWL) has an effect on employee performance for Community Health Center/Puskesmas Banjarmasin Indah. Data for this study was collected from 30 key informants whose willingness was based on snowball sampling and by observing as passive participants, semi-structured interviews, and with the help of open and closed question instruments. This research prioritized the emic perspective - with full attention to key informant perceptions. Miles and Huberman's phenomenological approach was used in this study. It was found that Quality of Work Life (QWL) has an effect on employee performance for Community Health Center/Puskesmas Banjarmasin Indah.
Pelestarian Seni Tradisional Randai dalam Arus Globalisasi: Refleksi Pengalaman Pengabdian Masyarakat di Kenagarian Padang Laweh Malalo, Tanah Datar
Authors: Syamsir Syamsir , Jumiati Jumiati , Putri Nora Eka , Putra Ideal
Published: January 2024

This article was a reflection from experiences of Community Service program among younger generation in Padang Laweh Malalo Village at Tanah Datar Regency. This program was intended to increase the understanding, awareness, and skills the younger generation to the importance of preserving the traditional arts of randai as one of the cultural heritages and at the same time the potential and tourist attraction that has been neglected all this time. This program was inspired by various conditions that indicated the lack of interest, awareness, and skills of the younger generation in preserving this randai art, while on the other hand traditional randai art could be used as an attraction and is a potential for cultural tourism that can be packaged and adapted to the current context. On the other side, the preservation of traditional art like Randai in the face of massive globalization required a comprehensive and multi-faceted approach. This approach included efforts such as documentation, education, partnerships, adaptation, youth engagement, and policy development. Based on this phenomena, various coaching, training and management programs had been done to improve the abilities and skills of the partner groups, especially the youth group who were members of the "Sanggar Seni Salapan Suku" group at Kenagarian Padang Laweh Malalo Tanah Datar, both in terms of knowledge and skills, in order to increase the professionalism of youth groups and it is hope that they could become pioneers and motivators for other youth generations in the development of traditional randai arts.
Determinan Pemilihan Karier dalam Bidang Akuntansi Pemerintahan: Studi Empiris Mahasiswa Akuntansi di Padang
Authors: Regina Henny Julia , Fauzihardani Eka
Published: January 2024

The objective of this research was to examine the direct effect and indirect effect of the independent variables (influence of the third parties, anticipated conflict, and impostor syndrome) on the dependent variable (career selection in government accounting) through the intervening/mediating variable (career self-efficacy). The novelty of this research is combining SCCT and TPB by taking one component of those theories. To determine the sample, this research uses proportionate stratified random sampling. The respondents in this research were undergraduate accounting students force of 2018 to 2019 which is in 4 universities in Padang City (UNP, UNAND, UBH, and UPI) as many as 75 respondents. The data collection method used is a self-administered survey. The data in this research were analyzed using Partial Least Square (PLS). The research findings indicated that the influence of the third parties has a positive significant effect on career selection in government accounting. The anticipated conflict has a negative significant effect on career selection in government accounting. Impostor syndrome has no significant effect on career selection in government accounting. Meanwhile, the influence of the third parties, anticipated conflict, and impostor syndrome mediated by career-self efficacy have no significant effect on career selection in government accounting.
Pengaruh Karakteristik Pemerintah Daerah terhadap Prediksi Financial Distress pada Kabupaten/Kota di Provinsi Sumatera Barat Tahun 2016-2020
Authors: Rahmi Harma Sri Lidia , Sari Vita Fitria
Published: January 2024

This study aims to determine the effect of local government characteristics (Decentralization, Area and Government Complexity) on financial distress in districts/cities in West Sumatra Province from 2016-2020. The data in this study uses secondary data that is processed from local government financial reports (LKPD) from the Supreme Audit Agency of West Sumatra Province and the area and number of Regional Apparatus Work Units (SKPD) from the Central Statistics Agency of West Sumatra Province. The sampling technique in this study used the total sampling method with a sample of 19 districts/cities with a period of 5 years. Data analysis using multiple regression analysis. The results of this study indicate that there is one variable characteristic of local government, namely the area that has a significant influence on financial distress in a positive direction, for other variables the characteristics of local governments have an insignificant relationship where the direction of the negative relationship consists of the number of SKPD, and for the direction of the relationship positive consists of decentralization.
Pengaruh Kompensasi CEO terhadap Penghindaran Pajak dengan Kualitas Audit Sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2019-2021
Authors: Randa Ridho Aulia , Helmy Herlina
Published: January 2024

This study examines the effect of CEO compensation on tax avoidance with audit quality as a moderating variable. This research is a type of causative research. The population in this study is the manufacturing industry sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The research sample was obtained using purposive sampling method which produced 120 observations. The results of this study explain that CEO compensation has no significant effect on tax avoidance practices. And audit quality cannot moderate or weaken the relationship between CEO compensation and tax avoidance. Subsequent research, using other audit quality measurements such as the Audit Quality Metric Score (AQMS), added other independent variables and added the research time span so that it would provide better results.
Kvantifikácia medziregionálnych disparít v EÚ pomocou metód beta a sigma konvergencie
Authors: Kožiak Radoslav , Hvolková Lenka , Klementová Vladimíra , Elexa Ľuboš , Klement Ladislav
Published: January 2024

This paper is focused on the examination of the development of interregional disparities in all EU member states and their regions. The aim is to confirm or refute the formulated hypothesis about the divergence of individual EU member states and their NUTS 2 and NUTS 3 level regions. The motivation for this research is the relatively extensive redistribution of financial resources of the EU 27 countries in an effort to reduce excessive and unjustified interregional differences from the aspect of the key macroeconomic aggregate – GDP. In the research we have applied the neoclassical concept of β-convergence and σ-convergence that allows identification of the convergence/divergence tendency over a long-term horizon of more than 20 years. Since the GDP is a key macroeconomic aggregate that indicates the allocation of resources to individual member states and their regions, we have conducted a long-term quantitative comparative analysis, which will allow us to fulfill the set objective and confirm or refute the formulated hypothesis. As the NUTS 2 and NUTS 3 regions are the object of interest of ESIF (European Structural and Investment Funds), it is not sufficient to carry out any analysis or comparison only at a country level, but also at a lower, regional level. Statistical data from EUROSTAT allowed us to do this for a period of 21 years, which we consider long enough to draw conclusions. The results of the beta and sigma analysis of interregional differences showed a clear, long-term, continuous divergence at all three examined levels – the level of the country, as well as at the level of NUTS 2 and NUTS 3 regions.
Exploring Human Capital Research Trends in Higher Education: A Bibliometric Analysis (1900-2022)
Authors: Panko Matúš , Šafár Leoš
Published: January 2024

The main goal of this paper is to investigate bibliometric analysis using keywords, to identify top authors and documents in higher education research, and to uncover prevalent topics related to human capital as well as examine regional differences. The study analysed a total of 25,488 publications filtered according to specific criteria and identified 495 frequently used keywords. The popularity of concepts related to human capital and regional differences throughout research were confirmed by the literature review. The groundwork for this topic’s research identified the most cited publications with Tommaso Agasisti being the most published author and Oded Galor as the most renowned author. The findings from current research trends highlight human capital as crucial for scholars and practitioners interested in the field of human and intellectual capital, helping them determine and direct their efforts into its development, along with emphasizing the regional differences throughout literature.
Možnosti využitia Internet of Things zariadení v doprave v podmienkach miest SR
Authors: Gróf Marek , Džupka Peter
Published: January 2024

Current development of information technology offers a wide number of possible data collection approaches, but it is often limited by economic or legal barriers. Cities in Slovakia have a wide range of possible data sources available concerning their inhabitants, services and properties. However, targeted data collection is often lacking when it comes to transport. Larger cities face problems related to traffic congestion and safety, where data of sufficient quality is essential for managing traffic flows and monitoring the condition of roads and parking. This paper focuses on analyzing experience from other countries that use IoT devices to collect data in the field of transport. The goal is to provide inspiration and guidelines for the effective collection of relevant data in Slovak cities. The introduction of these technologies could contribute to better traffic management, increased traffic safety and more efficient use of parking capacities, which would significantly contribute to the development of smart and sustainable cities in Slovakia.
Are intangible assets favoured in effective corporate taxation?
Authors: Andrejovská Alena , Petrusová Ivana
Published: January 2024

In the context of efficient taxation, the effective tax rate acts as an indicator to help prospective investors choose to which nation locate their investment. This raises the question of which type of assets is more tax-efficient for such investments. This paper aims to assess whether intangible assets are tax-advantaged compared to tangible assets. The analysis focuses on intangible assets, while tangible assets are represented by machinery and industrial buildings. It is conducted using average effective tax rates for the year 2022, with countries categorized into old (EU-15) and new (EU-12) Member States. The EU countries are categorized in the following cluster analysis based on how the average effective tax rate affects Slovakia’s share of equity participation in FDI. Conclusion evaluates those investors from 12 old EU Member States and 2 new EU Member States would find it more tax efficient to invest in intangible assets in Slovakia than in their home country.
Menakar Paradigma Penanggulangan Bencana Melalui Analisis Undang-Undang No. 24 Tahun 2007 Tentang Penanggulangan Bencana
Authors: Setyorini Fitri Adi
Published: January 2024

This study discusses the paradigm used by the Indonesian government in making domestic disaster management policies through analysis of Law No. 24 of 2007. Institutions in the National Disaster Management Agency (BNPB) have developed policies related to the development of issues of change and developments in domestic and international politics. This writing aims to analyze the paradigm used by the Indonesian government in making policies on domestic disaster management through analysis of Law No. 24 of 2007. The author uses the content analysis method in analyzing these laws. Analysis was carried out on five indicators; actors, authority, budget, governance, and output that represent three paradigms; realism, liberalism and constructivism. Based on the results of the analysis, the Disaster Management Law is highly dependent on the paradigm of realism.
Analisis Faktor Implementasi E-Government Di Kabupaten Jayawijaya Papua
Authors: Syarifah Syarifah , Muksin Dafrin , Fadlan Muhammad
Published: January 2024

The development of e-government innovation in Indonesia in recent years has been initiated to create an integrated government system at both central and regional government levels. E-government has a very good impact on the implementation of government, namely the implementation of effective and efficient government. The aim of this research is to examine and analyze the factors that influence the implementation of e-government in the 3T Region of Jayawijaya Regency, Papua. This research using descriptive and qualitative methods. The sample in this study was 10 ASN in the Jayawijaya OPD and 100 Jayawijaya Regency residents. The indicators used are ease of access, always available, security and trust, integration, and cost. Based on data analysis, the results show that the indicators for ease of access, always available, security and trust, and integration received a poor rating. Then the implementation of e-government on cost indicators is felt to be cost-effective by the people of Jayawijaya Regency. Apart from that, it was found that there were 4 supporting factors and 6  inhibiting factors in implementing e-government. In this way, it is hoped that this research can be used as evaluation material in the implementation of e-government in the 3T Region of Jayawijaya Regency.
Code Switching by Novice Teachers in EFL Classes and its Effects on Students
Authors: Abdulwahid Huda Y.
Published: January 2024

Code Switching (CS) is shifting from one language to another in a dialogue, a lesson, a sermon, etc. It is used across the board in multilingual communities deliberately and unconsciously. It has many benefits. It has many negative impacts, though. It might distract students’ attention and result in opposite consequences. Therefore, in this study, using CS by novice teachers who do not have enough experience as a medium of explaining the taught material. Besides, it takes into consideration students’ attitudes toward CS as positive or negative. If they understand better after implementing CS, they consider it positive. If, on the contrary, distracts their attention, they consider it negative. The data for this study were collected from 70 students through distributing an open questionnaire and direct observation. They were analyzed using IBM SPSS. The outcomes proposed that some students switch codes at the level of words to have a smooth conversation with colleagues. However, some novice lecturers tend to explain the whole lesson using students’ first language to make sure that they have grasped it well. They do so due to the lack of experience and shortage of vocabulary. The results also pinpointed that some students have a positive reaction toward CS, yet there are many students who do not prefer following it.