bluuebunny/crossref_metadata_2025 huggingface dataset:
Sustainable Auditing: Practices and Perceptions in the Accounting Industry
Authors: Nugroho Hadi , Permata Inggit
Published: March 2024

This study aims to explore sustainable auditing practices and perceptions within the accounting industry, focusing on organizational approaches, stakeholder engagement, and implications for future research and practice. A qualitative literature review was conducted to synthesize key findings from existing research. The research revealed a spectrum of sustainable auditing practices adopted by organizations, with large multinational corporations leading in adoption as part of their corporate social responsibility initiatives. However, small and medium-sized enterprises (SMEs) face challenges due to resource constraints and competing priorities. Tailored interventions such as capacity-building initiatives, collaborative partnerships, and simplified reporting frameworks are essential to facilitate sustainable auditing adoption among SMEs. Stakeholders' perceptions vary, with some viewing sustainable auditing positively for enhancing organizational performance and reputation, while others express skepticism about its effectiveness and relevance. Cultural factors influence stakeholders' attitudes, emphasizing the need for context-specific approaches to sustainable auditing. The study underscores the importance of stakeholder engagement, transparency, and capacity-building initiatives for organizations aiming to adopt sustainable auditing practices. Methodological challenges related to measuring and reporting sustainability performance must be addressed to enhance credibility and comparability. Future research should focus on understanding the mechanisms and outcomes of sustainable auditing and developing context-specific strategies to enhance its effectiveness.
Facing Economic Uncertainty: Adaptive Audit Strategies
Authors: Rumasukun Mohammad Ridwan
Published: March 2024

: This qualitative study delves into adaptive audit strategies amid economic uncertainty to investigate auditors' navigation of uncertain economic landscapes. Through a systematic review of relevant literature, employing purposive sampling and thematic analysis, the research aims to uncover key insights. Findings reveal that auditors deploy various adaptive practices, including integrating data analytics and advanced technologies, adopting risk-based auditing approaches, and utilizing scenario planning techniques. These strategies enhance audit quality, efficiency, and effectiveness by identifying patterns, prioritizing audit procedures, and assessing financial resilience. Challenges such as data privacy concerns and the need for technical expertise are identified. Future research opportunities include exploring the impact of emerging technologies on audit practices and assessing auditors' role in environmental, social, and governance factors. Overall, the study underscores the importance of agility, innovation, and adaptability in contemporary audit practices, offering valuable insights for auditors and organizations confronting economic uncertainty.
problemática da liberdade e a literatura engajada
Authors: Prado Lucas do
Published: March 2024

Neste estudo, buscaremos reconstruir de forma breve a interpretação de literatura para Jean-Paul Charles Aymard Sartre, descrita no livro Qu’est ce que la littérature? (Que é a literatura?). Para que isso seja possível, procuraremos compreender a construção da ideia sartreana sobre a literatura e como o escritor e sua obra se relacionam e dependem do seu público e do ato da leitura, ou seja, por que esta relação entre escritor e leitor é de fundamental importância na concepção de Sartre para a construção da literatura.

 Após compreensão da construção feita por Sartre, entre escritor e o leitor, tentaremos averiguar alguns pontos de sua interpretação semântica da literatura feita no momento de sua escrita, o século XX. Buscaremos analisar se a exegese do texto ainda conta com contribuições temáticas que até o presente momento ainda possamos usar, ou se a explanação de Sartre ficou como uma relíquia do passado ou uma estrela literária em eclipse.
ANALISA PROSEDUR PENYALURAN PEMBIAYAAN MURABAHAH PADA LEMBAGA KEUANGAN MIKRO SYARIAH (STUDI KASUS PADA BMT SYARIF HIDAYATULLAH GUNUNGWUNGKAL)
Authors: Andriana Tri Muthmainnatun  , Lucky Nugroho  , Dian Sugiarti
Published: March 2024

Tujuan penelitian ini adalah untuk mengetahui mekanisme penyaluran pembiayaan dengan akad murabahah pada lembaga keuangan mikro syariah atau koperasi jasa keuangan syariah dan lazim disebut dengan BMT. Adapun metode yang digunakan adalah kualitatif deskriptif yaitu melakukan observasi dan wawancara dengan manajemen BMT Syarif Hidayatullah. Hasil penelitian diketahui bahwa mekanisme penyaluran pembiayaan akad murabahah telah sesuai dengan fatwa DSN-MUI Nomor 04/DSN-MUI/IV/2000. Namun demikian perlu adanya pembentukan cadangan kerugian piutang pembiayaan murabahah untuk memitigasi risiko yang akan datang apabila terjadi pembiayaan macet sehingga kerugian dari BMT dapat diminimalisir. Implikasi dari penelitian ini adalah memberikan informasi dan referensi bagi praktisi dan peneliti di bidang lembaga keuangan syariah.
ANALISA PENGGUNAAN AKAD IJARAH DALAM JUAL BELI SPERMA SAPI (STUDI KASUS DI DESA DUKUHSETI)
Authors: Siti Nur Alfiyah  , Lucky Nugroho  , Dian Sugiarti
Published: March 2024

Tujuan penelitian ini adalah untuk mengetahui mekanisme pengembangbiakan sapi yang ada dimasyrakat Desa Dukuhseti. Adapun metode yang digunakan adalah kualitatif deskriptif yang didukung dengan data primer. Lebih lanjut rumusan masalah pada penelitian ini adalah (i) Bagaimana mekanisme pengembangbiakan sapi?, dan ; (ii) Bagaimana implementasi akad pada jual-beli sperma sapi?. Hasil dari penelitian ini diketahui bahwa mayoritas peternak di Desa Dukuhseti mengembangbiakan sapi mereka dengan metode tradisional. Selain itu metode jual beli sperma sapi telah diimplementasikan dengan akad ijarah sehingga transaksi tersebut telah sesuai dengan prinsip-prinsip syariah. Implikasi dari penelitian ini adalah sebagai referensi bagi peneliti-peneliti selanjutnya yang berkaitan dengan akad-akad dalam ekonomi syariah.
ANALISA PELAYANAN PEGADAIAN SYARIAH (STUDI KASUS DI PT. PEGADAIAN SYARIAH CABANG RADEN PATAH, TANGERANG)
Authors: Emilia Lestari  , Lucky Nugroho  , Dian Sugiarti
Published: March 2024

Tujuan dari penelitian ini adalah menganalisa sejauh mana kualitas layanan dari unit layanan syariah pada PT. Pegadaian. Pada penelitian ini menggunakan metode kualitatif deskriptif yang didukung dengan data primer berupa hasil wawancara. Selain itu penelitian ini dilakukan pada unit layanan pegadaian syariah Cabang Raden Patah, Tangerang. Hasil dari penelitian adalah kualitas layanan pada pegdaian syariah telah sesuai dengan prinsip syariah yaitu itsar dimana manajemen dan karyawan dari unit layanan syariah PT. Pegadaian memiliki kinerja yang baik dalam melayani masyarakat dikarenakan mereka meyakini bahwa pekerjaan yang mereka lakukan adalah bagian dari ibadah. Implikasi dari penelitian ini adalah memberikan referensi dan informasi terkait dengan kondisi layanan gadai syariah di PT. Pegadaian kepada para stakeholder agar dapat mempertahankan maupun meningkatkan layanannya kepada masyarakat.
KAJIAN PENGEMBANGAN BISNIS SYARIAH DI ERA DIGITALISASI
Authors: Muntashir Jihad Fadhil , Nugroho Lucky , Sugiarti Dian
Published: March 2024

Penelitian ini merupakan konseptual paper yang bertujuan menganalisa pentingnya digitalisasi bisnis syariah, peran pemerintah dalam digitalisasi bisnis syariah dan potensi dari digitalisasi bisnis syariah. Pada penelitian ini menggunakan metode kualitatif deskriptif yang didukung dengan data sekunder yang bersumber dari penelitian terdahulu maupun artikel dan media ilmiah lainnya. Rumusan masalah pada penelitian ini meliputi (i) Mengapa digitalisasi diperlukan dalam bisnis syariah?; (ii) Bagaimana peran pemerintah dalam proses digitalisasi bisnis syariah?; (iii) Bagaimana potensi digitalisasi bisnis syariah di Indonesia?. Hasil dari penelitian ini: (i) Digitalisasi bisnis syariah sangat penting mengingat pada saat ini penggunaan dari teknologi informasi, komputer dan internet menjadi suatu keniscayaan dan menjadi bagian kehidupan sehari-hari masyarakat; (ii) Pemerintah telah berperan melalui pembangunan infrastuktur untuk mendukung digitalisasi bisnis syariah dan juga memiliki program gerakan digitialisasi untuk meningkatkan literasi masyarakat terkait dengan bisnis digital; (iii) Pangsa pasar dari digital bisnis syariah relatif besar ditinjau dari pengguna internet Indonesia sejumlah 202,6 juta jiwa. Implikasi dari penelitian ini memberikan referensi kepada para stakeholder maupun akademisi khususnya yang memiliki kepedulian terhadap bisnis syariah dalam mengembangkan bisnis syariah di masa yang akan datang.
PERENCANAAN BISNIS TERHADAP PERUSAHAAN
Authors: Muhamad Dzaki Hafidz Alfikry  , Eloh Bahiroh
Published: March 2024

Along with the development of business, competition also develops with the times. Some companies collapse, and others rise to dominate the market. Innovation and intense competition force the company to work hard to maintain its position. One of the keys to business success is the ability to incorporate innovative and creative ideas of high economic and commercial value into a mature and realistic business plan. Regardless of the type of business we run, Particularly if these ideas are then written down and communicated to other parties.

A business plan is a blueprint for what to do with the business in the future, including allocating resources, paying attention to key factors, and addressing existing problems and opportunities. In general, the content of a business plan begins with a summary, mission statement, key factors, market analysis, production, management, and financial analysis such as break-even analysis and others.
ANALISIS STRATEGI PROMOSI ONLINE, HARGA ONLINE DAN KUALITAS SDM DALAM MENINGKATKAN PENJUALAN UMKM WITROVE
Authors: Vera Maria  , Adip Putra Gemilang  , Laras Elvira Nurariva
Published: March 2024

Micro, Small and Medium Enterprises (MSMEs) are one of the business units that play an important role in economic growth and development as well as the welfare of the people in Indonesia. Promotion is a way for companies to communicate both business and to many people so that consumers are interested in buying the products offered. The research used is an approach and the data used in this study is primary data, namely data obtained directly from sources. The results obtained from this research are from Witrove's promotional strategy to promote its business with Surabaya Fashion Week (SFW) in collaboration with the local government. Witrove also collaborated with several well-known influencers to promote their products. Then there was a price gap between the Witrove business and its competitors in the marketplace, causing no purchases of Witrove business products. Furthermore, the quality of Witrove's human resources is still less competent in terms of managing social media accounts and in the activeness of its admin marketplace.
Critical understanding of Prana Vayu: A review
Authors: Nija Chacko  , Ananda Lakshmy K N  , Anjali Sivaram  , Pradeep K
Published: March 2024

The human body consists of Dosha, Dhatu, and Mala, with Doshas being the primary elements responsible for maintaining the internal homeostasis of the body. Among the various Doshas in the body, Vata Dosha holds a position of great significance due to its distinct characteristics and wide-ranging functions throughout the body. Vata dosha, one among the Tridosha plays a pivotal role in regulating various forms of bodily motion. Vata dosha not only governs the movements of other Doshas but also oversees the regulation of dhatu and mala. It plays a crucial role in sustaining a harmonious balance among the doshas, dhatus, and mala, ensuring overall equilibrium. Considering their importance and the extent of impact, the functions of Vata that are directly linked to the brain can be categorized into five separate divisions. Each of these subdivisions has specific locations and functions, with some degree of overlap in their actions. Five types of vata include prana, udana, vyana, samana and apana vayu. A comprehensive understanding of the various types of Vata, aligned with their functions that correspond to modern perspectives, will facilitate a straightforward grasp of these aspects.
First record of Imperator torosus for the mycobiota of Türkiye
Authors: Gürzoğlu Aktaş , Yeşilyurt Faruk , Karaduman Yakup , Uzun Yasin , Kaya Abdullah
Published: March 2024

Imperator torosus (Fr.) Assyov, Bellanger, Bertéa, Courtec., Koller, Loizides, G. Marques, J.A. Muñoz, Oppicelli, D. Puddu, F. Rich. & P.-A. Moreau (Boletaceae) was reported as new record for the mycobiota of Türkiye, based on the identification of the samples collected from Gerede and Mudurnu districts of Bolu province. This species is the second member of the genus Imperator Koller, Assyov, Bellanger, Bertéa, Loizides, G. Marques, P.-A. Moreau, J.A. Muñoz, Oppicelli, D. Puddu & F. Rich. in Türkiye. A brief description of the Turkish collections is provided together with the photographs, related to its macro and micromorphologies.
Getting to Know the Educator's Requirements for Teachers in Efforts to Achieve the Goals of Islamic Education
Authors: Samuji Samuji
Published: March 2024

n general, educators are people who have the responsibility to educate. Meanwhile, in particular, educators in the perspective of Islamic education are people who are responsible for the development of students by striving for the development of all potential students, both affective, cognitive, and psychomotor potential in accordance with the values of Islamic teachings. The purpose of Islamic education is to achieve a balance of human personality growth. As a whole and in a balanced manner which is carried out through training of the soul, mind, rational human self, feelings and senses, therefore, education should include the development of all aspects of the nature of students, spiritual, intellectual, imaginative, physical, scientific and linguistic aspects, both in a way. individually and collectively, and encourage all these aspects to develop towards goodness and perfection. Therefore, the ultimate goal of Islamic education falls within the same line as that mission, which is to form human abilities and talents in order to be able to create prosperity and happiness that is full of Allah's grace and blessings in all corners of this universe.
Alpha Zone Brain Wave Conditioning Through Learning Apperception
Authors: Ainul Mardhiyah Ulfa
Published: March 2024

In the learning process, the communication that should be built in not one- way communication, but two-way communication where students are able to send and receive messages. There is feed back from the recipient of the messageswhich is also used by the sender of the message as an indication of the effectiveness of the messages that has been previously conveyed, the brain’s work sequence of reactions is very closely related to one another, there is to one another, there is one brain wove, which is based an research, which is one of the right conditions to star the learning process namely the alph zona brain waves, there for it is needed a special stimulus to memorize the student’s brain. So that student’s can focus, concentration so that the reptile brain of the student is brain of the student is satisfied and ready to lern. The quality of the apperception of learning carried out by the teacher of ten runs less optimaly to be able to bring student’s to the alpha zone, it is necessarry to have a technique that is able to increase the work of the brain so that it reaches the alpha zone condition, somes teps thatn the learning process, the communication that should be built in not one- way communication, but two-way communication where students are able to send and receive messages. There is feed back from the recipient of the messageswhich is also used by the sender of the message as an indication of the effectiveness of the messages that has been previously conveyed, the brain’s work sequence of reactions is very closely related to one another, there is to one another, there is one brain wove, which is based an research, which is one of the right conditions to star the learning process namely the alph zona brain waves, there for it is needed a special stimulus to memorize the student’s brain. So that student’s can focus, concentration so that the reptile brain of the student is brain of the student is satisfied and ready to lern. The quality of the apperception of learning carried out by the teacher of ten runs less optimaly to be able to bring student’s to the alpha zone, it is necessarry to have a technique that is able to increase the work of the brain so that it reaches the alpha zone condition, somes teps that can be applied in apperception include fun story, music, braingym, warmer, scense setting.
The Role of Parents in Guiding Children to Learn Online During the Covid 19 Pandemic
Authors: Wahib Ahmad
Published: March 2024

The covid 19 pandemic has led to the issuance of rules for studying from home for school children and working from home for teachers. The current situation demands maximum involvementof parents and restore the nature of children’s education in the family. The role of parents in guilding children is very much, parents not only function as the firdt and foremost place for children’s education in shaping character but now have an additional role as second teachers for children in learning at home. Accompanying children when studying is something that is very important for children, namely to build closeness between parents and children, especially when at home during this pandemic. One of its roles is to familiarize children to always study hard in the online learning process. Some ways that can be done by parents are supervising, paying attention to children in doing school assignments, providing anthuasasm and motivation for children in the learning process.
The Concept of Monotheism in the Last Letter in the Text of the Qur'an
Authors: Besari Anam
Published: March 2024

In religion there is no such thing as belief, meaning that every believer with their ownl level of belief will practice that religion. The stronger their level of belief, the more diligent they are and the more obedient they are to their religion.Departing from there, Islam also teaches how to know the God who created it or as the Creator/ the Kholiq. This realm is often referred to as the lesson of monotheism.Tauhid is one of the ways in Islam to know more about his God in this case is the God of Allah SWT the one. Because a person knows his God better and closer to his God, a person who is closer to his God will be more diligent and more obidient to his religion. Someone who is obidient to his religion they will find peace and comfort in carrying put the teachings of his religion. And when a person has felt peace and comfort in carrying out the teachings of his religion they will always find a happines in this life and the here after. Tauhid in Islam there are several levels of this can be seen visually what is written in Surah An Naas, where it is mentioned and arranged in a letter order, namely the first surah is about Tauhid Rububiyah, the second surah is Tauhid Mulkiyah, and the Third surah is Tauhid Uluhiyah.
Beyond Hannah Takagi Holmes: The Lives and Work of Deaf and Blind Japanese Americans
Authors: Moon Selena
Published: March 2024

Although disability history has made progress in including excluded groups, such as LGBTQIA, BIPOC, and women, it continues to be dominated by white men. Asian Americans have only recently been included, and Asian American disability history has not yet highlighted Japanese Americans. Archives and institutions specializing in disability history center whites, and institutions specializing in Japanese American history overlook disability.

Blind and especially Deaf people form the core of existing Japanese American disability history, while physically and especially intellectually disabled people are talked about, rather than sharing their experiences. Military history focuses on able-bodied Japanese American men, despite the large number of Japanese Americans wounded (and possibly disabled) in combat. Disabled Japanese Americans also broke racial, gender, and other barriers, and campaigned for civil rights and redress. But there were also ordinary people. All of them lived and continue to live in a racist, ableist society that erases Asian Americans and disabled people, and especially disabled Asian Americans. According to the Census Bureau, about 1.4 million Asians and Pacific Islanders in America identify as being disabled. It is important that disabled Japanese Americans’ stories and contributions become a valuable part of the Asian American experience.1
Pengaruh Kinerja Keuangan, Pembiayaan UMKM dan Kecukupan Modal Terhadap Pertumbuhan Laba Bank Umum Syariah di Indonesia Periode 2016-2020
Authors: Fitri Findiani  , Maharani Maharani
Published: March 2024

This study aims to obtain empirical evidence about the effect of financial performance, MSME financing and capital adequacy on profit growth. Financial performance is measured using the Return On Assets ratio. MSME financing by looking at the amount of MSME financing per total financing, capital adequacy is measured using the Capital Adequacy Ratio, profit growth is calculated by subtracting the current period's net profit minus the previous period's net profit and then divided by the previous year's net profit. This type of research uses quantitative research using secondary data taken from the Financial Services Authorization website using Islamic Commercial Banks for the 2016-2020 period as the object of research. The sampling method used purposive sampling. The sample contained in this study were 8 Islamic commercial banks with 40 data. The methodology used was using the Chow test, Hausman test, and Langrange multiple test for model selection. As well as descriptive statistical tests, classical assumption tests, panel data regression analysis tests and hypothesis testing partially and simultaneously. Based on the test results, it was found that financial performance, MSME financing, capital adequacy had no significant effect simultaneously on profit growth. Partially, financial performance has no significant effect on profit growth, MSME financing has no significant effect and capital adequacy has no significant effect on profit growth.
Faktor-Faktor Yang Mempengaruhi Harga Saham Dari Sisi Audit
Authors: Adinda Risma Juniarti  , Auliffi Ermian Challen  , Lenda Komala
Published: March 2024

The purpose of this study is to analyze the relationship between audit opinion and public accounting firms with the stock prices of banking businesses traded on the Indonesia Stock Exchange. This research will concentrate on the banking business because audit compliance in this business is emphasized by financial institutions as well as strict supervision and laws in which they operate. Many significant financial institutions have seen their stock prices rise, indicating that more people will be attracted to buying banking sector stocks. If the company's future looks bright, investors will be willing to pay more for the stock. This research relies on secondary data from other sources including annual reports and auditors' reports. For 2016-2021, a total of 47 banking businesses were included as the study population. This study took a sample of 28 banking businesses using a systematic random sampling technique. Logistic regression analysis using SPSS 26.0 was used for analysis. The findings show that an increase in share price is associated with a favorable audit opinion, while the size of a public accounting firm has no impact on stock price.
Pengaruh Kepercayaan dan Kepemimpinan Transformasional Terhadap Akuntabilitas Laporan Keuangan Pondok Pesantren Al Husna
Authors: Dela Alfani  , Hendra Harmain  , Rahmi Syahriza
Published: March 2024

This study aims to determine the effect of trust and transformational leadership on the financial report accountability of Al Husna Islamic boarding school partially and simultaneously. This study uses quantitative methods with descriptive statistical analysis patterns and inferential statistics. The population in this study were all employees of the Al Husna Islamic boarding school, totaling 45 people using a sampling technique, namely Saturated Sampling. Sources of data used are primary data and secondary data. Data collection techniques using the questionnaire method (questionnaire). While the data analysis techniques used are validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, regression analysis test, and hypothesis testing. This study shows that the variables of trust and transformational leadership have a positive and significant effect on the accountability of Islamic boarding schools. So it can be concluded that the better the trust and performance of the leader in managing the Islamic boarding school, the better the accountability of the financial reports of the Al Husna Islamic boarding school seen from its financial reports.
Pengaruh Perputaran Aset, Risiko dan Kebijakan Dividen Terhadap Pertumbuhan Laba pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021
Authors: Wawan Paimaon Simatupang  , Hendra Harmain  , Nurul Inayah
Published: March 2024

Profit is the company's main goal as a good indicator to observe the company's growth. The company's ability to maximize profits is very important because basically all parties involved, such as investors and creditors, measure the company's success based on management performance in creating profits in the future. In order to gain profits and increase company profits from one period to the next, there are several aspects that need to be improved, such as the efficiency of the company's operational activities and the renewal of company management policies. Therefore this study aims to determine the effect of asset turnover, risk, and dividend policy on profit growth in mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. This research is a quantitative research with secondary data obtained from the official website of the Indonesia Stock Exchange. The research population totaled 57 mining sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period, then used purposive sampling to obtain a sample of 20 companies with a research period of 4 years. The amount of research data is 80 data. The data analysis technique used is multiple linear regression analysis which was tested with the help of SPSS version 25 software. Hasil penelitian menunjukkan bahwa secara parsial perputaran aset berpengaruh positif dan signifikan terhadap pertumbuhan laba, sedangkan secara simultan menunjukkan bahwa secara bersama-sama variabel perputaran aset, risiko, dan dividen berpengaruh secara signifikan terhadap pertumbuhan laba.
Akuntabilitas Sebagai Prinsip Pengelolaan Keuangan Lembaga Pendidikan
Authors: Bagus Setiawan  , Shaleh Shaleh
Published: March 2024

This study aims to find out about the importance of accountability as a principle in the financial management of educational institutions. As for this research, the method used is a non-research method, namely using literature or library research, by collecting some information from various sources such as journals, proceedings, or examination of online literature. The results of this study indicate that accountability is an effort that must be made by an institution in being accountable for activities or reporting in detail and systematically to certain parties. This also applies to educational institutions, accountability is needed as a form of reporting, especially accountability in the financial management of educational institutions. Parties responsible for managing educational institutions' finances must be able to account for and report financial conditions in detail to certain parties, especially education customers. The financial management of educational institutions must be carried out regularly so that they can be utilized and allocated according to the needs of the school. with clear financial accountability of educational institutions, a sense of trust will grow automatically by educating customers
Pengaruh Capital Intensity, Profitabilitas dan Corporate Social Responsibility Terhadap Agresivitas Pajak
Authors: Ragita Dwi Cahya  , Meta Nursita
Published: March 2024

This study aims to test and prove the effect of capital intensity, profitability and corporate social responsibility on property and real rstate sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The type of research used in this study is quantitative. The data used is secondary data in the form of an annual report. The sampling technique used is the purposive sampling method. The population in this study is property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period, totaling 87 companies. The sample used in this study was 11 companies with 5 years of research, the total data of this study was 55 companies. Hypothesis testing in this study used regression analysis of panel data using E-views 9 software. The results of the study simultaneously show that the variables of capital intensity, profitability and corporate social responsibility have an influence on tax aggressiveness. And the results of the study partially show that the capital intensity variable and the corporate social responsibility variable affect tax aggressiveness, while the profitability variable does not affect tax aggressiveness.
Pengaruh Pertumbuhan Penjualan, Financial Distress dan Ukuran Perusahaan Terhadap Penghindaran Pajak
Authors: Damayanti Damayanti , Hari Stiawan
Published: March 2024

This study aims to determine the effect of Sales Growth, Financial Distress, and Company Size on Tax Avoidance. The type of research used in this study is a type of associative quantitative research. Data collection techniques use secondary data in the form of financial reports that have been published through the Indonesia Stock Exchange (IDX). The collected data was processed using the Eviews program version 9. The population used in this study were LQ-45 companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. The sample selection technique used a purposive sampling technique and obtained as many as 18 companies for 5 years with a total sample data obtained of 90 sample data. The data analysis method used in this research is descriptive analysis and multiple linear regression. The results showed that partially the variable sales growth, financial distress and company size had an effect on Tax Avoidance. While simultaneously the variable sales growth, financial distress and firm size together influence the expected Tax Avoidance.
Pengaruh Sikap, Kesadaran Wajib Pajak, dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar PBB
Authors: Nabila Maghfira  , Yenni Samri Juliati Nst  , Nurwani
Published: March 2024

The content of this research aims to determine the influence of attitudes, taxpayer awareness and tax knowledge on taxpayer compliance in paying land and building taxes in Medan Polonia City. This research uses a quantitative method with an associative approach, namely research that emphasizes analysis on numerical data (numbers) processed using statistical methods. The data collection technique used a questionnaire with a sample size of 50 people in Polonia, Medan City. The sampling technique uses saturated samples. Data were analyzed using multiple linear regression methods. The results of this research show that taxpayer attitudes have a significant effect on taxpayer compliance in paying land and building taxes. Taxpayer awareness has a significant effect on taxpayer compliance in paying land and building taxes. Tax knowledge has a significant effect on taxpayer compliance in paying land and building taxes. Taxpayer attitudes, taxpayer awareness and tax knowledge simultaneously have a significant effect on taxpayer compliance in paying land and building taxes.
Pengaruh Penerapan Model Kooperatif Tipe TGT Terhadap Hasil Belajar Matematika Siswa Kelas VIII SMP Muhammadiyah Limbung
Authors: Rahmah Farhanah , Wahyuddin Wahyuddin , Nursakiah Nursakiah
Published: March 2024

The purpose of this study was to determine the effect of the application of the Teams Games Tournament (TGT) cooperative learning on the mathematics learning outcomes of students in class VIII SMP Muhammadiyah Limbung. This type of research is pre-experimental with the research design used is One Group Pretest-Posttest Design. The sample in this study was class VIII.1 with a total of 30 students. The sampling technique used is simple random sampling. The instruments used to collect data were student mathematics learning outcomes tests (pretest and posttest), student activity observation sheets, and student response questionnaires. The data analysis of this research is descriptive statistical analysis and inferential statistical analysis. Based on the results of research and discussion, it is concluded that: (1) The students' mathematics learning outcomes have increased with the average score of students' mathematics learning outcomes after the application is 84.33 and the results of the n-gain test are  obtained  or so that the n-gain value is more than 0.3. (2) The average percentage of student activity is 82.65%, so student activity reaches the active criteria and (3) Student responses are positive where the average percentage is 83.11%. Thus, the application of the Teams Games Tournaments (TGT) cooperative learning has an effect on the mathematics learning outcomes of students in class VIII SMP Muhammadiyah Limbung.
Konsep Pendidikan pada Perspektif Supir Truk
Authors: Fadilah Umu , Muslimah Nur Tria Sari  , Muhammad Iskandar
Published: March 2024

Education is a basis for someone to achieve success in a career and in society, especially in the small sphere, namely the family which is the basis for someone to continue in the future, thus education is very important to direct someone to everything good, such as in the spiritual field. and social and personal. Related to the Basic Concept of Education in the Perspective of a Truck Driver which focuses on youth whose parents own a truck, in the village of Negara Batin 1, North Sungkai District, North Lampung Regency, Lampung Province. This study aims to determine the understanding of education in young people who choose to continue their parents' work, namely truck drivers and stop continuing their education, so these factors greatly affect the basis of education in order to get a better job. This study uses a qualitative method with the topic instrument studied using data collection techniques, which is carried out by combining, the data analysis is inductive/qualitative, the results of this qualitative research will focus more on knowledge of certain meanings. Based on the results of interviews and observations on the youth of truck drivers, it was found that there was a cause for the cessation of their education so they chose to become truck drivers and continued their parents' work.
Kajian Outdoor Learning Process dalam Pembelajaran Biologi
Authors: Deva Dewiyana Sari  , Dinda Kinanti  , Putri Dewi Sartika  , Revita Alief Pramesti  , Roza Sani Aidah
Published: March 2024

Learning Outdoor is a way to increase student learning capacity and encourage student motivation to bridge between theory in books and realities in the field. Learning outside the classroom is not just moving lessons out of the classroom, but instead invites students to unite with nature and make observations of objects in the surrounding environment that lead to the realization of student understanding. The method used in this study is the literature study method. The literature is in the form of various scientific articles published both in scientific journals and proceedings (national or international) and from various other sources. Method approach outdoor learning is seen as very effective as a means of knowledge management which means that each student can develop their abilities based on the experience gained while studying in the open. Of course, this type of learning will have a process that uses interaction, creativity, development of soft skill as well as other things that have a good impact on students. Students who carry out the learning process using the outdoor learning method experience a significant increase in learning motivation where the tendency to increase learning motivation is in the highly motivated category. This shows that students' interest in learning increases by using the method outdoor learning which means they prefer outdoor learning which of course interacts directly with the surrounding environment by observing and understanding various aspects whose purpose is to support the learning process.
Penerapan Flashcard Berbasis Karakter Flora dan Fauna Untuk Meningkatkan Kemampuan Mengenal Huruf Peserta Didik Tunagrahita Sedang SLB Siswa Budhi
Authors: Qurrota A’yuni  , Mirna Veanda Rista Agustin  , Dian Nur Cahyani  , Muhammad Dian Nazarudin  , Mega Nur Karisma
Published: March 2024

This study aims to describe the learning outcomes of students who are taught using flashcard learning media for students of SLB Siswa Budhi and to find out whether there are differences in learning outcomes for students who are taught before and after being taught using flashcard learning media based on flora and fauna. The ability to read and recognize children's letters is influenced by the learning media used. This can be seen from the application of flashcard learning media. Data was collected from three students of SLB Siswa Budhi. This research is a descriptive qualitative research. At the data collection stage, the researcher used the listening method and experimental research, the listening method was listening to the children's speech which they obtained before and after the application of flashcard learning media. Therefore this research concerns the application of flora and fauna character-based flashcards to improve the ability to recognize letters of moderately mentally retarded students. This research resulted that the application of flashcard learning media is good and appropriate to be used as a learning medium because it can improve the ability to read and recognize letters of students with moderate mental retardation.
Praktikalitas Aplikasi Media Pembelajaran Berbasis Augmented Reality pada Mata Pelajaran Perawatan Wajah, Badan (Body Massage) dan Waxing
Authors: Sobaria Sobaria , Yuliawati Yunus  , Rahmatul Husna Arsyah
Published: March 2024

This study aims to determine the practicality of designing and developing Android-based learning media applications for facial, body massage and waxing subjects at SMK N 7 Padang in the 2022/2023 school year. This research uses research and development methods (Research & Development). The research subjects were 78 students of SMK Negeri 7 Padang. This research method uses analysis (ADDIE), with the design and development steps as follows. (1) Analyze, (2) Design, (3) Development, (4) Implementation, and (5) Evaluate. The results of the practicality test assessment as a whole the practicality assessment of the Android-Based Learning Media Application in the subject of Facial, Body Massage and Waxing Class XI Beauty Department at SMK Negeri 7 Padang is 94.44%, so that the level of practicality can be interpreted as very practical to use. In conclusion, based on assessments along with expert input as well as from the results of field trials of the Android-Based Learning Media Application as a learning medium, it has been tested for feasibility, superiority, and used in the learning process in the subject of Face Care, Body (Body Massage) and Waxing for Class XI Beauty Department at SMK Negeri 7 Padang.
Pengaruh Model Pembelajaran Core pada Materi Pelestarian Flora dan Fauna terhadap hasil Belajar Siswa
Authors: Toni Hardianto  , Aditya Akbar Saputra  , Bayu Kurniaaji  , Bambang Darmawan
Published: March 2024

This study aims to determine whether there is an effect of Core learning model on flora and fauna conservation material on student learning outcomes. This research uses a quantitative and descriptive design that involves data processing in the form of pre-test and post-test. Classroom Action Research (PTK) aims to improve learning outcomes and improve learning practices in the classroom more professionally at SMA Negeri 1 Sukoharjo. F-6 phase students totaling 31 students in the first semester of SMA Negeri 1 Sukoharjo in the 2023/2024 academic year. Whether or not there is an influence of student learning activities, teacher teaching activities and student Geography learning outcomes taught using the CORE type cooperative learning model. Research data were obtained from observation sheets and learning outcomes tests. Based on the analysis results obtained that: 1) on the pre-test worksheet the average number of students who have not completed is 45.16% and on the post-test worksheet the number of students who have not completed is 3.2% which is categorized as increased; 2) There was an increase in Geography learning outcomes of phase F-6 students of SMA Negeri 1 Sukoharjo from the pre-test worksheet to the post-test worksheet. The pre-test worksheet showed that 17 students scored ≥ 75 with an average score of 84.5 which was categorized as good. Furthermore, the results of the post-test worksheet showed a significant increase because there were 30 students who scored ≥75 with an average score of 95.5 which was categorized as excellent.
Novel Drug Approvals 2023
Authors: Wagner Emily , Swiger Christina , Hoang Mary , Zents Maley
Published: March 2024

his article provides an overview of the novel drugs approved for 2023. The Food and Drug Administration’s (FDA) Center for Drug Evaluation and Research (CDER) provides standards to drug developers. The CDER sets standards for required data needed in the drug development and application process. Every year a variety of new drugs and biological products are approved. Some are new molecular compounds while others are structurally similar to those already on the market. Therefore, products may not have been used in medical practice previously while others have already been used in practice. This article highlights medications that are new in medical practice over the last year and bring attention to the numerous advancements in medicine. From January 1, 2023, to December 6, 2023, the FDA has approved fifty-three novel drugs highlighted in Table 1. Hematology and Oncology accounted for the majority of drug approvals. Four medications are discussed in detail based on their use in the outpatient setting.
Contemporary Resource-Based Energy Financial Trade
Authors: Wang Qian , Qian Cheng , Li Jun
Published: March 2024

Currently, faced with the rapid increase in energy demand and insufficient energy supply, as well as the two major contradictions between energy consumption in production and living and comprehensive sustainable development, countries and regions have chosen to cooperate to jointly cope with development problems, and use the “Belt and Road” energy cooperation and global climate Energy cooperation represented by negotiations is not uncommon. The transformation of the resource-based economy has entered a critical period, and it is necessary to find strong theoretical support and feasible practical measures. Therefore, combining the proposition of energy cooperation with the transformation needs of the resource-based economy and studying the role of energy cooperation in the transformation of the resource-based economy from the perspective of factor combinations can not only lay a micro-foundation for issues related to energy cooperation at the meso-level in theory , opening up a new perspective for academic research related to resource-based economy; it can also guide the practice of resource-based economic transformation and explore breakthrough paths for it.
Personality Traits and Happiness of University Students in Region XI and Region XII: the Philippine Context
Authors: Obenza Brandon N , Torralba Althea J , Eupena Al-Sheree Ann Cantal , Sumayo Gideon S , Abelito Jeeb T
Published: March 2024

This quantitative research study investigates the relationship between personality traits and happiness of 291 University Students in Region XI (Davao Region) and Region XII (SOCCSKSARGEN), Philippines. The respondents of this research were chosen using stratified random sampling. Two reliable and validated questionnaires were used to extract data from the university students. Based on the notable findings of the study, agreeableness, and extraversion have a significant positive relationship with happiness, with respective beta coefficients of 0.282 and 0.347, respectively. On the other hand, neuroticism has a negative significant relationship with happiness, with a beta coefficient of -0.264. Subsequently, conscientiousness and openness to experience have no significant relationship with happiness. The study offers significant and fresh data about the happiness index of university students in two different regions of the peninsula.
Association of body mass index with blood pressure among adolescent schoolchildren in South India: A population-based analytical cross-sectional study
Authors: Manickam Kumar , Jeyaraman Balasubramanian
Published: March 2024

Background: Obesity turned out to be an important health issue and has become an epidemic in adolescent schoolchildren in recent days. Obesity is independently associated with late-onset diseases such as hypertension, diabetes mellitus, and other cardiovascular diseases. Diagnosing overweight and obesity and their relation with blood pressure (BP) among adolescent schoolchildren will help in the primary prevention of such chronic diseases.

Aims and Objectives: The study with the primary aim is to find the association between body mass index (BMI) one of the most used indices of obesity and BP in adolescent schoolchildren belonging to three different areas (urban, semi-urban, and rural areas) of the same city and also tried to compare these three groups with their BMI and BP.

Materials and Methods: This cross-sectional study was part of a school health program involving healthy adolescent schoolchildren. A total of 2494 adolescent schoolchildren in the age group of 13–17 years were examined for BMI and BP along with other health parameters and systemic examinations. The data obtained were analyzed statistically to arrive at a correlation between BMI and BP.

Results: The mean BMI value in all age groups showed a gradual increase with age and girls override boys. Children from urban schools had higher BMI than the other two groups. The mean systolic BP and diastolic BP (DBP) also showed higher in children from urban and semi-urban areas than in rural areas. The systolic and DBP showed a positive correlation with BMI (<0.01).

Conclusion: Our study showed a positive and significant correlation between BMI and both systolic and DBP individually (P < 0.01). Hence, health education to be recommended from childhood to prevent overweight, obesity, and thereby hypertension at a primordial level.