bluuebunny/crossref_metadata_2025 huggingface dataset:
Administrasi Sengketa Pajak dan Persidangan Secara Elektronik (E-Tax Court) - Suatu Tinjauan Pustaka
Authors: Supriyadi Mohammad Wangsit
Published: September 2024

Salah satu asas penyelenggaraan kekuasaan kehakiman adalah bahwa peradilan dilakukan dengan cepat, sederhana, dan biaya ringan. Asas ini juga berlaku bagi penyelenggaraan kekuasaan kehakiman di Pengadilan Pajak, yang merupakan pengadilan khusus yang menangani sengketa pajak yang berada di lingkungan peradilan tata usaha negara. Pengadilan Pajak mendapat amanah untuk menerapkan administrasi sengketa pajak dan persidangan secara elektronik dalam rangka menjawab tantangan perkembangan jaman teknologi dan informasi dan sebagai pelaksanaan amanat Peraturan Mahkamah Agung Nomor 7 Tahun 2022. Implementasi peradilan secara elektronik (e-tax court) di Pengadilan Pajak secara resmi diberlakukan sejak bulan Juli 2023 dengan diterbitkannya Peraturan Ketua Pengadilan Pajak Nomor PER-1/PP/2023. Penelitian ini bertujuan untuk menganalisis apakah peraturan a quo mendukung terciptanya asas peradilan yang cepat, sederhana, dan biaya ringan dalam penyelesaian sengketa pajak di Pengadilan Pajak. Penelitian sejenis sejauh ini masih sangat jarang dijumpai dalam literatur. Metode penelitian yang digunakan didalam penelitian ini adalah metode kepustakaan (literature review) terhadap peraturan terkait, serta terhadap literatur yang membahas penerapan e-court pada beberapa lembaga peradilan dibawah Mahkamah Agung. Hasil penelitian menunjukkan bahwa penerapan administrasi sengketa dan persidangan secara elektronik yang diimplementasikan melalui platform e-tax court, mendukung terciptanya asas peradilan yang cepat, sederhana, dan biaya ringan dalam penyelesaian sengketa pajak di Pengadilan Pajak.
Effectiveness Of MSME Tax Implementation, Tax Fairness, and Tax Socialization on Tax Compliance (Empirical Study: Kediri)
Authors: Anwar Muhkamat , Tsaqif Suwailim Ghozy , Nur Azizia Fatima , Purnomo Eko
Published: September 2024

This study aims to determine the level of efficiency of tax compliance for MSMEs in Kediri Regency based on tax application variables, tax fairness, and tax socialization in 2023. This research is motivated by the low tax compliance of MSMEs in Indonesia, contrary to the government's efforts to optimize MSME tax compliance, considering that MSMEs have a significant role in Indonesia’s GDP. Based on the results of research conducted, it shows that the three variables used such as the application of taxes, have a significant positive influence on tax compliance with MSMEs in Kediri Regency. In line with tax implementation, tax fairness also has a significantly positive influence on MSME tax compliance in Indonesia. Meanwhile, similar conditions on tax socialization have the same influence, which is significantly positive for MSME tax compliance in Kediri Regency.
African biodiversity genomics in the era of the Kunming-Montreal Global Biodiversity Framework: Ethical, Legal, and Social Perspectives
Authors: Katee Sally Mueni , Botes Marietjie W , Shetty Varsha , Kwon-Ndung Emmanuel Hala , Beedessee Girish , Paez Sadye , Ndlovu Sizwe Innocent , Badaoui Bouabid , Muigai Anne WT , Ideozu Justin E. , Ebenezer ThankGod E.
Published: September 2024

The African BioGenome Project (AfricaBP) is a Pan-African initiative which aims to improve food systems and conservation through genomics, and ensure data sharing and benefits. The Kunming-Montreal Global Biodiversity Framework (KMGBF) is one of the frameworks of the Convention on Biological Diversity which seeks to reduce threats to biodiversity, ensure sustainable use of biodiversity as well as equitable sharing of benefits. AfricaBP’s objectives and activities are closely aligned with the goals of the KMGBF. However, implementing genomic research in the African context presents unique ethical, legal and social challenges and benefits. Here, we explore the alignment between the AfricaBP and the KMGBF, focusing on the potentials for genomics to drive biodiversity conservation and food security across Africa. We critically examine the ethical, legal, and social implications (ELSI) and related challenges associated with implementing the KMGBF. In response to these challenges, and to strengthen AfricaBP’s capacity to implement the KMGBF goals, we make specific recommendations such as, amongst others, the creation of clear policy and legal frameworks, implement transparent monitoring and reporting mechanisms, and ensure interoperability of key regulatory instruments in biodiversity conservation. We also discuss how AfricaBP integrates the theory of change in its activities to enhance the implementation of the KMGBF by strengthening biodiversity data infrastructure, creating awareness via communication and capacity-building whilst empowering local communities, promoting gender diversity in the African biodiversity genomics landscape, facilitating research and innovation by advancing ethical and legal frameworks, and understanding access and benefit-sharing and KMGBF through roundtable meetings, survey development and analysis.
Construction of New Black Hole Metrics with Single and Double Singularities in General Relativity Using Laurent Series and Action Integrals
Authors: Chen Wen-Xiang
Published: September 2024

This paper presents a novel approach to constructing black hole metrics in general relativity by leveraging the mathematical framework of Laurent series singularities and action integrals. We prove that the metric \( g_{\mu\nu} \) can be represented as the second derivative of a function \( f(x_1) = \exp\{S(x)\} \), where \( x_1 \) is a singularity of the Laurent series and \( S(x) \) is the action defined by the integral of the Lagrangian around a closed loop. This method is extended to introduce double singularities to generate Schwarzschild-like, Reissner-Nordström-like, Kerr-like, and Kerr-Newman-like black hole metrics, providing insights into the algebraic and geometric relationships between singularities and black hole spacetimes.
Perceived Discrimination and Religiosity among Young Refugees in Germany. Insights from a Longitudinal Study
Authors: Engel Daniel , Penthin Marcus , Pirner Manfred L. , Riegel Ulrich
Published: September 2024

The article explores the relationship between religiosity and perceived discrimination among young refugees in Germany, focusing on a sample primarily composed of Muslim adolescents. Using data from a longitudinal study, the research investigates whether religiosity influences the perception of discrimination and how this relationship evolves over time. The results indicate a slight increase in perceived discrimination within one year, while levels of religiosity remained stable. Moreover, refugees who identify strongly with their religion experience higher levels of perceived discrimination. Religiosity, however, does not contribute to the increase of perceived discrimination over time. This finding deconstructs theories of coping which regard religiosity as powerful factor in dealing with discrimination. Therefore, this study contributes to postcolonial theory by offering empirical insights into the lived experiences of adolescent refugees in a society with lingering colonial-era structures.
Agenda Uptakes in Local Media Ecologies: The Case of Campus Sexual Misconduct
Authors: Dubree Wil
Published: September 2024

Over the past decade, scholars have used social media data to further agenda-setting research by explaining how issue importance is transferred between major media actors and the public. In this study, I discuss intermedia agenda-setting and the theory of agenda-uptake in the context of local media environments. I hope to better understand how local media actors and the public interact with one another regarding chronic issues faced by local communities. I also extensively discuss common issues with the contemporary body of intermedia agenda-setting research and how researchers have discussed social media as a medium and as a proxy for public discussion. In this comparative study of five cities each hosting a major American university, I collect student-run and local newspaper articles related to campus sexual misconduct, a matter of local importance, as well as Tweets related to the topic. Using time series analyses, I observed significant multi-directional relationships, especially in “college towns” compared to larger metropoles. I conclude by discussing future directions for the study of agenda-setting in local media environments.
Reaching Across the Political Aisle: Overcoming Challenges in Using Social Media for Recruiting Politically Diverse Respondents
Authors: Macdonald Maggie , Brown Megan , Asimovic Nejla , Majumdar Rajeshwari , Song Lena , Huber Laura , Graham Sarah , Budiman Abby , Tucker Joshua A , nagler jonathan
Published: September 2024

A challenge for public opinion surveys is achieving representativeness of respondents across demographic groups. We test the extent to which ideological alignment with a survey's sponsor shapes differential partisan response and users' choice of whether to participate in a research study on Facebook. While the use of Facebook advertisements for recruitment has increased in recent years and offers potential benefits, it can yield difficulties in recruiting politically representative samples. We recruit respondents for a short survey through two otherwise identical advertisements associated with either New York University (from a liberal state) or the University of Mississippi (from a conservative state). Contrary to our expectations, we don't find an asymmetry in completion rates between self-reported Democrats and Republicans based on the survey sponsor. Nor do we find statistically significant differences in attitudes of respondents across the two survey sponsors when we control for observables.
Prenatal ultrasound discourse is linked to child outcomes through altered parents’ perceptions
Authors: Hill Kaylin Estell , Humphreys Kathryn Leigh , Blum Abigail , Carell Regan
Published: September 2024

Parents’ descriptions of their baby prenatally are associated with later caregivingbehavior and attachment. We present two studies to investigate the role of prenatal care visits inshaping prenatal perceptions. In Study 1, 320 pregnant people provided a description of theirbaby, and at a follow-up (n=173) reported on their toddler’s behavioral and emotional difficulties.Descriptors attributed to prenatal care visit experiences, versus other sources, had morenegative tone. More negative descriptions were prospectively associated with greater childdifficulties. In Study 2, 161 people reported on the personality of a baby following an imaginedprenatal care visit, in which participants were randomly assigned to conditions differing instatements made by the healthcare provider. Provider statements were associated withdramatic differences in perceptions of the fetus. Our findings provide evidence that prenatalcare experiences influence perceptions of a child’s personality prior to birth, with potentialconsequences for later child functioning.
Heatwaves and Hostilities - Can rising temperatures lead to lasting peace?
Authors: Mutsinzi Fils Jean Pierre
Published: September 2024

In this paper, we are going to explore the complex relationship between climate change and global peace. Climate change and wars have a reciprocal relationship. As the war fuels climate change, the latter can catalyze the war too. Through the analysis of the ongoing conflicts across the world, recent technological advancements, and the globalized nature of the world, we will review different economic, social, and political impacts of climate change, how it acts as a “threat multiplier” by exacerbating existing conflicts, which can increase insecurity, and open the doors for the wars to emerge. On the other hand, we will navigate through an analysis of how climate change should be a reason for nations to come together and set common goals of ending wars, accelerating environmental stewardship, and fostering sustainable peace.
Debunking the “Empathic Deficits Hypothesis” of Machiavellianism: Lack of motivation rather than lack of ability
Authors: Blötner Christian
Published: September 2024

Research on the exploitative and manipulative personality trait Machiavellianism often entertains an empathic deficit hypothesis. According to this hypothesis, aversive tendencies related to Machiavellianism are attributable to poor ability to see things from a (potential) victim’s perspective — endorsing a somewhat autistic view of individuals high in Machiavellianism. We argue that Machiavellianism is characterized by low compassion with others but intact perspective taking. This preregistered study (n = 455) challenged the empathic deficit hypothesis by investigating relationships of Machiavellianism with cognitive (i.e., recognizing others’ emotional states) and affective empathy (i.e., vicariously experiencing others emotional states). The obtained correlations were compared to respective relations of autistic tendencies, that is, a construct that embodies deficient cognitive but intact affective empathy. Machiavellianism turned out to be more strongly negatively related to affective empathy, whereas autistic tendencies were more strongly negatively related to cognitive empathy. These patterns underline misanthropy and selfishness inherent to Machiavellianism and militate against the empathic deficit hypothesis. Pathways for future research were outlined, such as the necessity to support the present findings through behaviorally oriented data sources.
Seeing Both Sides: Examining Profiles of Negative and Positive Body Image Among Italian Adolescents Using a Person-Centered Approach
Authors: Iannattone Sara , Cerea Silvia , Bottesi Gioia
Published: September 2024

Despite exhibiting an inverse association with each other, negative and positive body image exist on separate continua and can occur simultaneously. However, the question of whether these constructs can coexist among adolescents remains unsolved. To address this, the present study employed Latent Profile Analysis (LPA) to pinpoint profiles of negative body image (i.e., body dissatisfaction and body shame) and positive body image (i.e., body and functionality appreciation) in a sample of 1,023 Italian adolescents aged 14-19 years. Additionally, associations between these profiles and eating disorder symptoms, beauty-ideal internalization, and appearance comparisons were examined. The LPA revealed three distinct profiles for both boys and girls: “Strong negative body image and weak positive body image”, “Weak negative body image and strong positive body image”, and “Moderate negative and positive body image”. Adolescents in the “Weak negative body image and strong positive body image” profile scored significantly lower in terms of ED symptoms, thin-ideal internalization, and frequency of appearance comparisons. These findings support the coexistence of negative and positive body image and suggest that positive body image may play a protective role against maladaptive outcomes during adolescence. This can have important implications for the implementation of preventive interventions aimed at the adolescent population.
The role of perceived social support for outcomes for the Long-Term Health Condition Hypermobile Ehlers-Danlos Syndrome
Authors: Schenke Kimberley Caroline , Foster Joanna , Stephens-Lewis Danielle
Published: September 2024

ObjectivePerceived social support typically improves outcomes in long-term health conditions, whilst social isolation and loneliness are linked to poorer outcomes and even early mortality. Individuals with hypermobile Ehlers-Danlos Syndrome (hEDS) are particularly vulnerable to social isolation due to the complex, wide-ranging and often misunderstood symptomology. Methods and MeasuresThis survey, the first high-powered investigation of its kind (n = 415 participants) to our knowledge, used validated questionnaires to investigate whether loneliness, perceived support from family and friends and dog guardianship predict health and wellbeing in hEDS. Results The results indicated that loneliness significantly negatively predicted most health and wellbeing outcomes, while perceived support from friends positively predicted some outcomes. However, perceived support from family and canine companionship were rarely significant predictors for these outcomes. ConclusionThe results indicate a need for targeted interventions to reduce loneliness and improve health and wellbeing outcomes in individuals with hEDS. Indeed, this research underscores the importance of considering loneliness and perceived support more broadly in the context of long-term health conditions.
Associations of Personality Trait Level and Change with Mortality Risk in 11 Longitudinal Studies
Authors: Willroth Emily C , Beck Emorie D , Yoneda Tomiko , Beam Christopher , Deary Ian , Drewelies Johanna , Gerstorf Denis , Huisman Martijn , Katz Mindy , Lipton Richard , Muniz-Tererra Graciela , Pedersen Nancy , Reynolds Chandra Ann , Spiro Avron , Turiano Nicholas A , Willis Sherry , Mroczek Dan , Graham Eileen Kranz
Published: September 2024

People who are higher in conscientiousness, extraversion, and agreeableness, and lower in neuroticism tend to live longer. The present research tested the hypothesis that personality trait change in middle and older adulthood would also be associated with mortality risk, above and beyond personality trait level. Personality trait change may causally influence mortality risk through corresponding changes in health behaviors, social processes, and stress experience. Alternatively, personality trait change may be a marker of successful or unsuccessful adaptation to life circumstances, which in turn influences mortality risk, or shared risk factors may impact personality trait change and mortality risk. In the latter case, personality trait change may serve as a “psychosocial vital sign” pointing toward increased risk. In 11 samples of middle-aged and older adults (combined N = 32,348), we used multilevel growth curve models to estimate personality trait level and personality trait change across 3-11 measurement occasions spanning 6-43 years. Next, we used Cox proportional hazards models to test whether personality trait level and personality trait change were associated with mortality risk. Higher conscientiousness (hazard ratio [HR] = 0.83), extraversion (HR = 0.93), and agreeableness (HR = 0.88) were associated with longer survival, while higher neuroticism was associated with shorter survival (HR = 1.22). In contrast to personality trait level, we found limited evidence for associations between personality trait change and mortality risk. We discuss conceptual and methodological implications of the present findings that may guide future research on associations between personality trait change, health, and mortality.
Emotion Regulation Difficulties in Mental Disorders: A Systematic Review and Multilevel Meta-Analysis of 25 Years of Questionnaire Research
Authors: Clamor Annika , Lincoln Tania Marie , Schulze Lars
Published: September 2024

Contemporary models of mental health emphasize the fundamental role of emotion regulation (ER) difficulties in psychopathology. However, the extent to which ER difficulties are universally present or vary in severity and type between mental disorders is largely unknown. To estimate standardized mean differences (SMD) across the range of psychopathologies, we conducted a systematic review and calculated preregistered multilevel meta-analyses. We compared adults with mental disorders to healthy controls (HC) on pre-defined ER questionnaires, including 517 studies with 34,789 clinical participants and 31,221 HC. Compared to HC, the clinical participants reported: a) increased general ER difficulties (SMD= 1.73), and b) differential use of specific ER strategies (decreased acceptance= -0.83, problem-solving= -0.61, and reappraisal= -0.63; increased avoidance= 1.02, rumination= 1.52, and suppression= 0.73). Separate analyses by mental disorder category indicated that general ER difficulties, decreased use of reappraisal, and increased use of rumination and suppression were transdiagnostically present. We also found unique patterns of ER difficulties compared to HC among mental disorders, with depressive disorders showing most pronounced differences in reappraisal and rumination, anxiety and obsessive-compulsive disorders in avoidance, and personality disorders in general ER difficulties and acceptance. The generalizability of these findings may be limited by the indirect comparisons between mental disorders, the search terms, and the selected questionnaires. Nevertheless, this study adds substantial evidence to the notion that ER difficulties are a transdiagnostic phenomenon, while also highlighting disorder-specific impairments. Differentiating between global and disorder-specific impairment hold important implications for refining etiological models and formulating effective strategies for prevention and intervention.
PERENCANAAN REST AREA TERAPUNG PENEKANAN NEO VERNAKULAR DI KECAMATAN KOTA BANGUN
Authors: S.P Hanna Affrila , Wardhana Wardhana , Risnawaty Mahdalena
Published: September 2024

Di Kalimantan Timur terdapat transportasi air yang menjadi penghubung antar daerah Kota Samarinda dengan Kabupaten Kutai Barat yang sudah ada sejak puluhan tahun dan masih banyak diminati masyarakat sebagai moda transportasi penumpang dan barang hingga kini. Kecamatan Kota Bangun sebagai tempat persinggahan transportasi air yang sudah berjalan selama puluhan tahun, namun hingga kini masih belum tersedia tempat serta fasilitas khusus yang mendukung tempat peristirahatan. Kecamatan Kota Bangun juga menjadi titik pertengahan antara Kota samarinda dengan Kabupaten Kutai Barat. Perencanaan Rest Area terapung ini merupakan jawaban dari permasalahan yang ada untuk menciptakan tempat peristirahatan sementara bagi pengguna transportasi air beserta fasilitasnya. Dengan penekanan arsitektur Neo Vernakular diharapkan dapat menjadikan Rest area terapung ini sebagai landmark bagi daerahnya.
PERENCANAAN SAMARINDA FASHION CENTRE DENGAN PENDEKATAN ARSITEKTUR POST-MODERN
Authors: Zuliansyah Khayan Noor , Prasetyo Prasetyo , Tarapandjang Susana Florence
Published: September 2024

Dahulu pakaian hanya dianggap sebagai kebutuhan primer saja. Namun seiring dengan perkembangan zaman terutama di era modern saat ini dalam sektor dunia industri, informasi, teknologi dan hiburan, gaya berpakaian menjadi sarana untuk menunjukkan eksistensi jati diri dan derajat seseorang dalam masyarakat. Dunia fashion selalu mengalami perubahan. Perubahan yang terjadi berlangsung lebih pesat mengikuti trendi masa kini dari aspek-aspek lain seperti bahasa, pemikiran dan lain-lain yang berdampak pada munculnya beragam desain dan mode busana yang semakin bervariasi yang diimbangi dengan banyak munculnya para perancang busana. Kreativitas dan inovasi para desainer busana inilah yang mempengaruhi perkembangan dunia fashion saat ini. Kota Samarinda sebagai ibu kota provinsi Kalimantan timur salah satu kota yang perkembangannya sangat pesat di Pulau Kalimantan yang memberikan kontribusi dalam kemajuan fashion di tanah air Indonesia. Kota Samarinda juga seringkali mengadakan acara fashion show dan juga banyak memproduksi koleksi busana lebih fashionable. Kota Samarinda tak hentinya untuk dapat terus berkreasi dan berinovasi sehingga tak heran bila Kota Samarinda menjadi salah satu kota yang penduduknya lebih konsumtif dalam berbelanja busana. Samarinda Fashion Center sebagai sarana promosi, pelatihan, pendidikan, komersial, dan hiburan dalam bidang fashion di Kota Samarinda dengan penekanan arsitektur post modern adalah suatu wadah yang menampung segala aktivitas kegiatan yang berhubungan dengan busana serta perlengkapannya, dengan mengikuti perkembangan dunia fashion dari waktu kewaktu, kegiatan yang di tampung meliputi pusat promosi, pelatihan dan pendidikan, pemasaran, hiburan beserta kegiatan pendukung lainnya di Kota Samarinda. Penekanan desain tersebut dipilih untuk memadukan antara gaya modern dan gaya tradisional agar memiliki daya tarik visual yang unik dan memfasilitasi interaksi kegiatan antara manusia yang menyedikan visualisasi yang baik antara manusia terhadap bangunan.
LAHAN, MITOS DAN KUASA ; TANAH KAMPUNG MUANG YANG MENOLAK KEMAJUAN ZAMAN
Authors: Zulfahmiddin Achmad Ricky
Published: September 2024

Sejak bertumbuhnya peradaban modern, terjadilah skema anomie yakni transisi antara suatu wilayah tradisional dengan perkembangan modern. Namun dalam mencapai suatu wujud pembangunan, suatu kebudayaan tentu dapat dipengaruhi melalui kepenguasan dan penggiringan pandangan melalui narasi yang digaungkan, salah satunya melalui : mitos. Kepenguasaan pandangan ini dapat dibentuk melalui berbagai hal yang melibatkan penggambaran lingkungan alam ; dalil, rangkaian peristiwa sekaligus objek-objeknya yang berdampak pada munculnya sensasi pada individu-individu yang terlibat sehingga berdampak pula pada pembentukan suatu kehendak pembangunan di suatu wilayah oleh masyarakat tanpa berkesadaran. Hal ini bisa berarti menumbuhkan atau bahkan menahan/menghentikan potensi kolektif pembangunan pada jaringan individu yang menghuni suatu wilayah.
Pengaruh Faktor Psikologis terhadap Keputusan Pembelian pada Toko Senja Kosmetik, Karawang
Authors: Friescilla Calistha Bunga , Sudrajat Ajat
Published: September 2024

Toko Senja Kosmetik merupakan salah satu toko kosmetik terkemuka di Karawang. Tujuan dalam penelitian ini adalah untuk menganalisis pengaruh faktor-faktor psikologi terhadap perilaku konsumen yang terdiri dari motivasi, persepsi, pengetahuan, dan sikap, baik secara simultan dan parsial terhadap keputusan pembelian konsumen Toko Senja Kosmetik. Teknik analisis data yang digunakan yaitu asumsi klasik yang mencakup uji korelasi, normalitas, homosketdastisitas, autokorelasi, multikolinearitas, serta uji regresi linier berganda yang terdiri dari R Square, uji F dan uji T menggunakan  IBM SPSS versi 25 sebagai alat pengolahan data. Toko Senja Kosmetik ditemukan bahwa variabel independen (bebas) yang terdiri dari variabel motivasi (X1), Persepsi (X2), Pengetahuan (X3), dan Sikap (X4) memiliki pengaruh yang signifikan secara bersamaan dan bersamaan terhadap keputusan pembelian kosmetik (Y) di Toko Senja Kosmetik. Namun, variabel Persepsi (X2) dan Pengetahuan (X2) tidak memiliki pengaruh yang signifikan secara parsial. Penelitian ini menunjukan hasil bahwa semua variabel berpengaruh signifikan secara simultan terhadap Keputusan Pembelian. Secara parsial, variabel Motivasi dan Sikap menunjukkan pengaruh yang signifikan terhadap variabel dependen yaitu Keputusan Pembelian kosmetik di Toko Senja Kosmetik, dengan variabel Motivasi sebagai variabel paling dominan
Faktor-Faktor Yang Mempengaruhi Perilaku Konsumen Terhadap Pembelian Fashion pada Shopee di Karawang
Authors: Silawati Rindy , Siregar Salim
Published: September 2024

Perilaku konsumen dalam pembelian fashion melalui platform Shopee di Karawang dipengaruhi oleh sejumlah faktor yang signifikan. Maksud dari temuan penelitian ini ialah mengidentifikasi faktor-faktor yang memengaruhi perilaku konsumen dalam hal pembelian fashion di Shopee Karawang. Pendekatan yang di terapkan ialah metode Hair dengan metode berbasis angka (kuantitatif). Informasi dikumpulkan melalui penyebaran kuesioner kepada konsumen yang melakukan pembelian fashion melalui Shopee di Karawang. Analisis data ada yang dilakukan dengan menggunakan teknik statistik untuk mengevaluasi hubungan antara faktor-faktor yang memengaruhi perilaku konsumen. Pada kenaikan 1% dalam Faktor Psikologi (X4) terkait dengan peningkatan positif sebesar 0,475 dalam keputusan pembelian konsumen di Shopee Karawang, dengan asumsi variabel lainnya tetap. Temuan dari penelitian ini menyediakan pemahaman tentang faktor-faktor seperti kepercayaan konsumen terhadap platform, kualitas produk, harga, promosi, dan pengalaman pembelian yang memiliki dampak pada keputusan dan tindakan pembelian konsumen dalam memilih dan membeli fashion melalui platform Shopee di Karawang
Pengaruh Persepsi Kemudahan Penggunaan dan Kualitas Pelayanan terhadap Keputusan Konsumen menggunakan Fitur Shopee Food dalam Aplikasi Shopee (Studi Kasus pada Pengguna Fitur Shopee Food di Kota Bekasi)
Authors: Setyoadi Mas Andrianto , Rusyda Salma
Published: September 2024

This study aims to determine the Influence of Perception on Convenience of Usage and Quality of Service toward Consumer Decisions on using Shopee Food Feature in Shopee Application. The research method used is a quantitative method. Data collection techniques used in the form of questionnaires and literature. The population of this study is the Shopee Food Feature Users in Bekasi City. The sampling technique in this study is non-probability sampling with population sampling method. Samples are 100 samples. The result showed that the Perception on Convenience of Usage had an influence on the decision to use features by 51.4%. Quality of Service has an effect of 58.9% of Decision to Use Features. Perception on Convenience of Usage and Quality of Service have a significant effect on the Decision of Feature Usage. Perception on Convenience of Usage and Quality of Service influence the Decision of Feature Usage simultaneously with a value of 0.638 or 63.8% of which 38.2% is explained by other factors not included in this study.
Pengaruh Brand Image dan Promosi terhadap Keputusan Pembelian Produk Fashion Impor (Studi Kasus Pada Produk Uniqlo di Jakarta Utara)
Authors: Tamba Rousdy Safari , Melita Puput
Published: September 2024

This study was conducted with the aim to determine the effect of Brand image and promotion on the purchase decision of imported Fashion products (Case Study on Uniqlo products in North Jakarta). Respondents in this study are consumers who have used/purchased Uniqlo products at the North Jakarta branch store. The number of respondents used in this tudy amounted to 150 people. Data retreival, technique used is purposive sampling method with questionnaire tool distributed through google form.Testing data using multiple regression analysis techniques. The results of this study indicate that the independent variable is the Brand Image (X1)and promotion (X2) positive and significant effect on the dependent variable is the purchase decision (Y)
Pengaruh Digital Marketing dan Kualitas Pelayanan terhadap Keputusan Menabung pada PT Bank Negara Indonesia (Persero) Tbk Kantor Cabang Utama Mayestik
Authors: Sanyoto Bagus , Sudarwanto Sudarwanto
Published: September 2024

This research was conducted to find out how much influence the promotion and service quality on customer decision savings to the BNI savings product at PT. Bank Nasional Indonesia. In this research using data and information retrieval methods carried out by giving questionnaires to customers of the Mayestik branch of the BNI savings account with a sample of 75 customers. The sampling technique uses random sampling. Each respondent answers 28 questions using a Likert scale. The research method used in this research is quantitative associative where in this study there are 3 variables which are represented by the independent variable namely digotal marketing (X1), Service Quality (X2) and the dependent variable namely Customer Decision Savings (Y). From the results of the t-test the company image has a positive and significant effect on customer loyalty of 3.033 with a significant value of 0,003, while the service quality also has a positive or direct and significant effect on customer decision of 3.965 with a significant value of 0.000. From the results of testing the F test, the promotion and service quality together have a positive and significant effect on customer decision of 11.197 with a significant level of 0.000
Efektivitas BUMdes pasca Pandemi Covid-19 Studi lapangan di BUMDes Gema Agung, Kecamatan Arma Jaya, Kabupaten Bengkulu Utara
Authors: Indah Yuni , Rohati Nely
Published: September 2024

On May 20, 2021, Sumber Agung Village was designated as a red zone. Based on data from the provincial COVID Handling Task Force, 11 people tested positive for COVID-19. The pandemic situation has greatly affected the business units formed by BUMDes Gema Agung. Several business units could not run according to expectations due to a decline in people's purchasing power. Meanwhile, BUMDes is expected to become a pillar of development and improvement of the village community's economy. In 2022, the government will establish a new normal era. February 2023: The government revokes the pandemic status. With this situation, researchers are interested in examining the effectiveness of BUMDes Gema Agung after the Covid-19 pandemic. This study aimed to get an overview of the efficacy of BUMDes after the COVID-19 pandemic. The method used is explorative qualitative. The data collection technique is a dept interview. The research instrument used was an interview guide. Research informants are the managers of BUMDes Gema Agung and village officials. The study results show that the effectiveness of BUMDes Gema Agung decreased after the COVID-19 pandemic. All managed business units experienced a decline in productivity. BUMdes Gema Agung cannot carry out economic activities as expected by the role of BUMdes to improve the economic welfare of village communities. From the results of this study, there should be a publlic policy t to revitalize BUMDes Gema Agung so that BUMDes are not stalled.
Studi Tingkat Loyalitas Konsumen Hotel XX di Jakarta Barat
Authors: Fransisca Angeline , Thalia Ria , Abdillah Fitri , Oktarianto Felix
Published: September 2024

Hotel XX Jakarta is four-star hotels offering a variety of luxuries and conveniences for guests. Problems that occur in hotels that are the number of hotels that have been built that causes guests have many options to stay. That's where we want to examine the level of customer loyalty Hotel XX Jakarta. Due to the many hotels that become rivals, how Hotel XX Jakarta can still stand up to this time. In this research, we distributed questionnaires online. The results we get from the responses of consumers in the questionnaire, states that the services provided is good enough. The implication of this high service quality is that the respondent's loyalty is also high. In order to maintain this performance, more varied services are needed.
Turecki rynek medialny jako przykład „nierównego boiska gry” w ujęciu Stevena Levitsky'ego i Lucana Way'a. Analiza kampanii parlamentarnej i prezydenckiej z 2023 r.
Authors: Dośpiał-Borysiak Katarzyna , Maras Krystian
Published: September 2024

Over the past few years, researchers have been contemplating the political regime adopted by Turkey under the leadership of president Recep Erdoğan. Drawing upon discussions in the literature, the authors of this article analyse the potential emergence of competitive authoritarianism in the country, as conceptualised by Steven Levitsky and Lucan Way, with a focus on the media sphere. The issue of the so-called "uneven playing field" is examined, along with the connected competitive advantage of the incumbent, illustrated by the media campaign preceding the combined presidential and parliamentary elections in May 2023. Moreover, taking into account the aforementioned variables, a comparative analysis was made of the state of civil liberties and democracy in Turkey against the background of other EU candidate countries.
Comparison of the Economic Activity Rate of Population in the Slovak Republic and the Czech Republic
Authors: Országhová Dana
Published: September 2024

The rate of economic activity of the population is one of the in­dicators of the state of the labour force. Indicator values are also depend­ent on the demographic development of the population in productive age. The paper aims to compare the development of the rate of economic activ­ity of the population in the Slovak Republic and the Czech Republic with­in the period 2000–2020. The research sample was created from the data­bases of the Statistical Office of the Slovak Republic and the Czech Statisti­cal Office and evaluated using the methods of descriptive statistics and re­gression analysis. Results proved that the economic activity rate of the pop­ulation is threatened in the long term in both countries. In the period 2000- 2020, the economic activity rate in Slovakia decreased by 1.3%. The analy­sis of the development of this indicator in the Czech Republic (period 2000- 2020) showed that the economic activity rate increased by 4.82%.
Micro-Level Insights into the Impact of R&D Tax Credits on Firm Behavior in the Portuguese Services Industry
Authors: Paredes Alexandre , Damásio Bruno
Published: September 2024

This research explores the impact of R&D tax credits on the distribu­tion of full-time equivalent staff in 2838 firms in the services industry that en­gaged in R&D activities in Portugal between 1995 and 2017. In contrast to ag­gregate or sectoral approaches, the analysis relies on comprehensive firm-lev­el data. Utilizing the official business R&D survey database, variables such as the full-time equivalent staff, PhD holders, and R&D expenditure are exam­ined. Employing a Difference-in-Differences with an event study and a stag­gered design for temporal analysis, the impact of introducing a tax incentive scheme for corporate R&D in the services industry is evaluated. Results reveal a positive effect of the tax credit, with varying average impacts based on the duration of exposure per firm. These findings mirror similar positive outcomes observed in France in 2004 and 2005, where firms benefiting from the Jeune Entreprise Innovante scheme exhibited higher annual employment growth. The study contributes to understanding the effectiveness of R&D tax credits in shaping the distribution of the full-time equivalent staff in services firms and provides insights into potential policy implications.
Comparative Analysis of Cloud-Based and Traditional Accounting
Authors: Keglević Kozjak Suzana , Šestanj–Perić Tanja , Lacković Vincek Zrinka
Published: September 2024

This article explores the changing landscape of accounting in­formation systems, focusing on the transformative impact of cloud-based technologies. Through an analysis of various studies, we investigate how digital technologies and cloud computing are reshaping accounting para­digms. The global perspective highlights the influence of mobile and cloud approaches on accounting information systems worldwide. Additional­ly, the article examines the challenges and opportunities in implementing cloud accounting systems, offering a comparative analysis that contrasts traditional accounting with cloud-based alternatives. This research en­hances understanding of the current trends shaping the field of account­ing information systems, providing valuable insights for practitioners and researchers.
Circular Economy in the Tourism Sector: An Overview of Tourism Enterprises and Tourist Behavior
Authors: Cassano Raffaella , Gennari Francesca , Rinaldi Francesca
Published: September 2024

The tourist industry, after a slow recovery following the pandem­ic events, is regaining positions in the ranking of the most profitable sectors worldwide. Indeed, considering its high environmental and social impact, the tourism sector cannot escape the challenge of sustainability, by embrac­ing the circular economy approach. Currently, this challenge, although debated in the academic literature, is not yet sufficiently studied at the managerial level, so tourism enterprises do not have adequate tools to evaluate their circularity. This paper aims to provide an overview of existing circular economy frameworks in the tourism sector, both at academic literature and managerial level. The research is approached according to qualitative methodology, con­sisting of the literature review on the circular economy in the tourism sec­tor, and the identification of best practices at international and Italian lev­el. This study has a theoretical impact, providing a literature overview on the debated topic and the potential gaps to be filled, and a managerial im­pact, providing a set of guidelines deriving from the analysis of existing best practices.
Optimizing Contracting via Performance-Based Contracts
Authors: Gheorghe Elena-Iuliana
Published: September 2024

Economic theory regards the contract as a trading instrument that provides an optimal allocation of scarce resources (Posner, 1973). In this view, the economic utility of the contract is conferred by its binding force, and its binding force is justified by its ability to increase general wel­fare. Contract formation is an essential starting point in economic analysis. The need to conclude contracts with clear and well-defined terms is press­ing. Primarily, a defective, incomplete contract, formulated in contradicto­ry terms, is an invitation to default (Almășan, 2018). Secondly, as a result of non-execution, the contracts in question are referred to the courts, which have the difficult task – of ascertaining the real intent of the parties and giv­ing it legal effect. The proliferation of problematic contracts has led to the undeniable reality that the courts are burdened with such disputes, which could easily have been avoided by better ex-ante consideration. In response to these inadequacies, Performance-Based Contracts have emerged. The development of performance-based contracts has been a collaborative and evolutionary process, influenced by academic research, economic theories, and the practical needs of organizations in various sectors. In light of the above, the article aims to analyze the advantages and disadvantages of performance-based contracting, the implications of the widespread use of this contracting method and its prospects.
DSA & DMA – The Role of Dual Regulation
Authors: Enescu Andreea
Published: September 2024

The evolution of digital instruments completely changed the Eu­ropean perspective on legislation, resulting in a shifted perception of the e-Commerce Directive, considered insufficient to tackle and further protect digital markets and to provide a level playing field for the platform economy. Systematic approaches for regulating digital markets began shaping EU strategy, 2024 marks the year when full enforcement of a set designed to cover challenges of digital markets or, more specifically, digital platforms is expected. The dual role of DSA and DMA and the interplay between these and other European texts that are already in force are addressed in the article.
Reflections of European Market Law on the Croatian Legislative Framework of Consumer Protection
Authors: Gongeta Sanja
Published: September 2024

European legislation has had a significant impact on the devel­opment of consumer protection in Croatia. As a member of the European Union, Croatia is obliged to implement and enforce EU directives and reg­ulations related to consumer rights and protection. The main legal frame­work for consumer protection in Croatia is the Consumer Protection Act (Zakon o zaštiti potrošača NN 19/22, 56/23) and European legislation has played a crucial role in shaping it. It has contributed to the establishment of robust consumer rights, harmonized standards, and improved mechanisms for resolving consumer disputes. By aligning its legislation with EU directives and regulations, Croatia has integrated itself into a broader framework of consumer protection that spans across the European Union. The paper analyses the new Consumer Protection Act which entered into force in May of 2022, completely replacing the previous Act of the same name from 2014. The main reason for adopting the new Consumer Protec­tion Act was the implementation of Directive (EU) 2019/2161 and regulation of digital segment of the conclusion of contracts to a greater extent than it was before
Management Accounting in the Digital Era – One Accounting as Cloud Accounting Type
Authors: Bebeșelea Mihaela
Published: September 2024

In this article, the focus is on highlighting the point at which the digitization of management accounting has been reached in Romania, be­cause accounting automation from its beginnings refers to financial ac­counting, as a form of accounting, mandatory to be organized from a le­gal point of view. Management accounting, as a form of accounting, is optional to be organ­ized, in computer programs, it was only represented by a computerized sec­tion for stock management, without giving it the possibility of developing the object of study in his accounts of the 9th class of accounts, as well as fi­nancial accounting. This shortcoming is covered, in the current context of accounting comput­erization and digitization, the particularities of the current digital account­ing being of the cloud accounting type, which means one accounting that is performed using software hosted remotely on the cloud (internet).
Greenwashing Technique – An (Un)Acceptable Tool of Marketing Communication? Experiences and Attitudes of Marketing Experts and Consumers
Authors: Vuković Dijana , Grmuša Tanja , Borić Radić Dora
Published: September 2024

The term greenwashing is inspired by numerous immoral and unacceptable practices in the creation of marketing content as a response to consumers’ desire for green and sustainable practices. Given that real change and rationalization of business generally require numerous invest­ments, many corporations decide to use greenwashing as a communication tool with the aim of falsely or incompletely presenting their business. This paper brings the results of qualitative research conducted using focus group methods and in-depth interviews with a sample of consumers and market­ing experts, its goal was to investigate the awareness of consumers, as well as representatives of the profession, and the general attitudes and actions that are applied when making decisions about purchasing or acting with­in the profession.
Creating an Effective Working Environment in the Post-pandemic Period
Authors: Milošević Žikica , Katić Ivana , Ivanišević Andrea , Ćirić Lalić Danijela
Published: September 2024

The paper recommends creating a “hybrid” model in which remote workers can come to the office attend meetings or come to the workplace at regular intervals. It is recommended to work in the office on specific days to achieve optimal balance. Finally, the paper argues that the future lies in hy­brid and flexible work environments, which in most cases are neither fully re­mote nor fully “on-site”. However, priority is given to both manual and service work. Nevertheless, when it comes to non-manual jobs and the creative indus­tries, there is no one-size-fits-all solution. The tailor-made approach for each employee can lead to the hoped-for increase in work performance through the formation of teams that would have flexible work routines so that each employee can maximize their results and utilize the best-suited environment, which will ultimately benefit the company and its profit.
ADMIRAL ZHENGHE AND THE WEST:
Authors: Chang Peter T. C.
Published: September 2024

Zhenghe’s epoch-making voyages and the subsequent European expansive maritime exploration have exacted varied historical impacts and impressions upon the world. This paper argues that the contrasts stem from their radically different underlying belief systems, namely Confucianism and Christianity. In the East, the Confucian’s monistic and polytheistic ethos, coupled with a sanguine and circular worldview, underpinned Imperial China’s multilateral and restrained approach in dealing with the outside world. In the West, the Christian’s dualistic and monotheistic creed, together with a melancholic and linear worldview, moulded European Imperialism’s unilateral and forthright strategy to transform the world. Aside from the past, these divergent philosophical and religious worldviews continue to affect the present, including the current China and US geopolitical and civilizational rivalry.