bluuebunny/crossref_metadata_2025 huggingface dataset:
The improvement of legal regulation in Ukraine of the realization of the rights of persons with disabilities in the field of labor relations
Authors: Dyachenko O.
Published: April 2023

The article provides an insight into the prospects for improving the legal regulation of the implementation of the rights of persons with disabilities in the field of labor relations. It puts forward specific proposals for enhancing the existing legal framework in this area. The author suggests the development and adoption of a draft law in Ukraine, titled “On Ensuring the Social Security of Persons with Disabilities in the Field of Labor Relations.” This proposed draft law suggests the addition of a new paragraph to Paragraph 1 of Part 1 of Art. 20 of the Law of Ukraine “On the Cabinet of Ministers of Ukraine”. This new paragraph will outline the responsibilities of the government in relation to the approval of draft strategies and concepts aimed at improving the social security level for the general population and specifically for persons with disabilities. Additionally, the draft law proposes the addition of Chapter VIII to the Labor Code of Ukraine consisting of two articles: Art. 129-1, “Approval and Implementation of Annual Strategies for Ensuring Social Security of Certain Categories of Employees at Enterprises, Institutions, and Organizations,” and Art. 129-2, “The Activities of the Commissioner for Ensuring the Rights of Persons with Disabilities at the Enterprise, Institution, and Organization”. Additionally, the proposed draft law suggests supplementing the Law of Ukraine “On Employment of the Population” with Art. 26-1 (“Intervention programs in the field of employment”). This article will incorporate relevant and useful social and legal practices that are already in use in Ukraine, based on the Decree of the Minister of Labor and Social Policy of Poland dated 24th June, 2014. To ensure the comprehensive nature of the relevant legislative changes, the author also highlights the need for amendments to the Criminal Code of Ukraine. Taking into account the experience of legal regulation in the French Republic, the necessity of supplementing parts 3 and 4 of Art. 172 (“Gross violation of labor legislation”) of the Criminal Code of Ukraine is justified. The norms will strengthen legal responsibility for gross violations of labor legislation committed through discriminatory actions, as well as for such acts committed by a public official. The article concludes with a summary of the study’s results.
Das vidas precárias às vidas nuas
Authors: Baqueiro Fernanda Ravazzano Lopes , Brito Mônica Carneiro
Published: April 2023

Trata-se de artigo que tem por finalidade discutir a realidade dos Hospitais de Custódia e Tratamento Psiquiátrico (HCTP) e a reforma antimanicomial, conferindo enfoque ao HCTP da Bahia. Com efeito, a pesquisa possui a seguinte pergunta orientadora: é possível compatibilizar a medida de segurança com a perspectiva da reforma antimanicomial, em especial o Hospital de Custódia e Tratamento da Bahia? Objetivando respondê-la, através da revisão bibliográfica, com o emprego do método hipotético-dedutivo de Karl Popper, buscou-se no primeiro capítulo abordar o conceito de vidas matáveis, da anulação dos indivíduos e a estigmatização das pessoas com sofrimento mental que cumprem medida de segurança. Em seguida, a partir da análise do entendimento jurisprudencial dos tribunais superiores, da previsão legal e dos dados secundários produzidos (relatórios), observou-se a realidade dos HCTP´s no Brasil e particularmente o da Bahia para, enfim, analisar a reforma antimanicomial e responder à pergunta problema do artigo, concluindo pela ausência de interesse social em se “derrubar os muros” e mudar a cultura segregadora e punitivista doas medidas de segurança.
Palavras-chave: Vidas precárias e matáveis; Hospital de custódia e tratamento psiquiátrico; Pessoas em sofrimento mental; Medida de segurança; Reforma antimanicomial.
Antecedents of sustainable food waste management behaviour: Empirical evidence from urban households in Malaysia
Authors: Nik Masdek Nik Rozana , Wong Kelly Kai Seng , Mohd Nawi Nolila , Sharifuddin Juwaidah , Wong Wang Li
Published: April 2023

Under the sustainability domain, food waste is a significant global challenge receiving growing attention. The management of household food waste which relies heavily on landfilling, is predominantly ineffective and unsustainable. To implement sustainable food waste management, an understanding of the individual behaviour is needed since psychological effects often undermine technological solutions. This study direct its investigation on urban households’ sustainable food waste management behaviour by extending the Theory of Planned Behaviour. An online survey was utilized for data collection. Using Partial Least Squares Structural Equation Modelling, assessments were made on the determinants of intention and behaviour of 520 households in the Klang Valley. The analysis support two factors that influence attitude positively, while five factors positively influence intention to implement best practices of reusing leftovers, separating household waste, and doing home composting. However, although the households have positive intentions, yet their composting practices seem to be the least adopted compared to the other sustainable elements. Addressing the lack of participation requires a holistic approach via dissemination of educational materials, social media coverage, and awareness campaigns. It is also suggested that composting be incentivized and be included in reward schemes similar to recycling. This study paves the way to enhance understanding of the factors to adopt sustainable food waste management among households in the urban areas. The findings provide insights for policy makers and other stakeholders on what type of information to consider when designing effective food waste management campaigns and urban development strategies, supporting the opportunity for consumer behavioural change.
A nexus analysis of the online teaching context in Romanian schools
Authors: Joga Florentina Ecaterina , Chinie Catalina
Published: April 2023

The COVID-19 pandemic has forced education institutions to adapt by using online tools to continue teaching when distancing was required. While the pandemic has had a negative effect on education, online learning has proven to be better than learning alone. This new paradigm shift in the way teaching can be delivered has paved the way for online classes to be taken in consideration outside of the pandemic. For countries which have a poor infrastructure in some regions, that makes it hard for all children to arrive to school daily, especially during harsh winters, online teaching could be used to offer continuous learning to all students. It can also continue to be used in some cases where classes cannot be attended due to illnesses. It is relevant to further study the impact of online learning within different schools from different regions, and to recognize the shaping factors for online teaching. The present study was based on a survey, in which 522 teachers from different categories of schools participated. Differences between the teaching processes during the pandemic have been studied based on the school’s funding (public or private), the region the school is based in, and the level of education that teachers provide. Results have highlighted differences based on all the studied categories.
Aktivitas Event Sastra melalui Pameran Manuskrip Minangkabau dan Produk Industri Kreatif oleh SURI
Authors: Hanifa Septiara , Saniro Roma Kyo Kae
Published: April 2023

A descriptive research method with a philological approach is used in this study. Field study methodologies and literature research were used to collect data. The article will explain the illumination of manuscripts through the formulation of the problem, which includes the understanding of SURI, the Relationship between Literary Event Activities and the Purpose of Forming a Creative Industry from SURI, the Exhibition of Manuscripts and Creative Products of the SURI Industry as a Form of Tourism Literary Event Activities, and the meaning behind the illumination of manuscripts contained in SURI products. The goal of this article is to understand and know that the SURI exhibition may be used as a valuable event activity involving tourism, as well as to explain why there are still many manuscripts that have not been researched about the meanings and philosophies in West Sumatra. The findings of this study are theoretical in terms of the research hypotheses proposed, as well as practical in terms of revealing how the literary activities, as well as the philosophy and meaning behind the illumination of Minangkabau manuscripts in West Sumatra.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN INDEKS SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Annes Yohannes , Hermi
Published: April 2023

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, ukuran perusahaan dan profitabilitas terhadap nilai perusahaan dengan pertumbuhan perusahaan sebagai variabel moderasi pada perusahaan indeks sektor basic materials yang terdaftar di bursa efek indonesia tahun 2018-2021. Penelitian ini menggunakan data sekunder. Variabel independen dalam penelitian ini adalah struktur modal, ukuran perusahaan dan profitabilitas. Variabel dependen yang digunakan adalah nilai perusahaan. Variabel moderasi adalah pertumbuhan perusahaan. Data penelitian ini diperoleh dari laporan tahunan melalui website bursa efek indonesia, www.idx.co.id. Populasi dalam penelitian ini berjumlah 92 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Penelitian ini menggunakan 2 model yaitu metode analisis regresi berganda dan moderated regression analysis (MRA). Hasil Penelitian ini adalah struktur modal tidak berpengaruh terhadap nilai perusahaan, ukuran perusahaan berpengaruh terhadap nilai perusahaan, profitabilitas berpengaruh terhadap nilai perusahaan, pertumbuhan perusahaan tidak berpengaruh terhadap nilai perusahaan, pertumbuhan perusahaan memperkuat pengaruh struktur modal terhadap nilai perusahaan, pertumbuhan perusahaan memperlemah pengaruh ukuran perusahaan terhadap nilai perusahaan, pertumbuhan perusahaan memperkuat pengaruh profitabilitas terhadap nilai perusahaan.
PENGARUH BELANJA PENDIDIKAN, BELANJA KESEHATAN, DAN TINGKAT KEMISKINAN TERHADAP INDEKS PEMBANGUNAN MANUSIA DI PROVINSI JAWA BARAT
Authors: Charenza Lazuardy Pratama Charenza Lazuardy Pratama , Mandai Syafri
Published: April 2023

Penelitian ini bertujuan untuk mengetahui analisa pengaruh Pengeluaran Pemerintah Provinsi Jawa Barat dalam sektor Pendidikan dan Sektor Kesehatan, dan Kemiskinan Terhadap Indeks Pembangunan Manusia di Provinsi Jawa Barat. Data yang digunakan dalam penelitian ini adalah panel data dari 27 Kabupaten/Kota Provisi Jawa Barat pada Tahun 2017 sampai 2021 yang diperoleh dari Badan Pusat Statistik Provinsi Jawa Barat. Metode yang digunakan adalah metode regresi data panel dan metode Fixed Effect Model yang terpilih dengan dukungan software Eviews9. Hasil penelitian memperlihatkan bahwa Belanja Pendidikan, Belanja Kesehatan, berpengaruh positif signifikan terhadap Indeks Pembangunan Manusia, yang mana ketika belanja pendidikan dan belanja kesehatan meningkat maka IPM juga akan meningkat. Sedangkan kemiskinan, berberpengaruh negatif signifikan Terhadap Indeks Pembangunan Manusia, maka ketika kemiskinan menurun IPM akan naik.

 

 

Abstract: 

This study aims to determine the effect analysis of West Java Provincial Government Expenditures on the Education and Health Sector, and Poverty on the Human Development Index in West Java Province. The data used in this research is panel data from 27 Provisional Regencies/Cities of West Java from 2017 to 2021 obtained from the Central Bureau of Statistics of West Java Province. The method used is the panel data regression method and the Fixed Effect Model method selected with the support of Eviews9 software. The results of the study show that education spending and health spending have a significant positive effect on the Human Development Index, which means that when education and health spending increase, the HDI will also increase. Meanwhile, poverty has a significant negative effect on the Human Development Index, so when poverty decreases HDI will rise.
PENGARUH PERCEIVED ORGANIZATIONAL SUPPORT DAN PERCEIVED ORGANIZATIONAL DIVERSITY TERHADAP TURNOVER INTENTION KARYAWAN YANG DI MEDIASI OLEH EMPLOYEE ENGAGEMENT PADA KARYAWAN IT DI PT. BANK XYZ
Authors: Firdaus Reza Farhan , Emillisa Netania , Puspa Tiara
Published: April 2023

Penelitian ini bertujuan untuk menganalisis pengaruh dari Perceived Organizational Support dan Perceived Organizational Diversity terhadap Turnover Intention para karyawan yang dimediasi oleh Employee Engagement pada karyawan IT di PT. Bank XYZ. Penelitian ini penting terutama dalam rangka persaingan industri khususnya perbankan yang juga berkompetisi di bidang teknologi informasi dengan melakukan transformasi digital dimana Perceived Organizational Support dan Perceived Organizational Diversitydiharapkan dapat meberikan dampak negatif terhadap Turnover Intention serta Employee Engagementberperan sebagai variabel yang memediasi pengaruh tersebut. Data dikumpulkan dari seratus delapan puluh lima responden dengan teknik pengambilan sampel purposive sampling. Uji hipotesis dalam penelitian ini mengunakan SEM (Structural Equation Modeling). Hasil penelitian menunjukan terdapat pengaruh positif Perceived Organizational Support dan Perceived Organizational Diversity terhadap Employee Engagement, pengaruh negatif Employee Engagement terhadap Turnover Intention serta pengaruh negatif Perceived Organizational Support dan Perceived Organizational Diversity terhadap Turnover Intention melaluiEmployee Engagement. Hasil penelitian ini mengungkapkan bahwa Employee Engagement memiliki peran penting dimana selain dapat memberikan pengaruh negatif terhadap Turnover Intention para karyawan, Employe Engagement juga dapat memediasi pengaruh negatf Perceived Organizational Support dan Perceived Organizational Diversity terhadap Turnover Intention.
PENGARUH TINGKAT KEPEDULIAN MASYARAKAT TERHADAP LABEL NUTRISI PADA FROZEN FOOD YANG BERHUBUNGAN KEPADA KESEHATAN KONSUMEN
Authors: Aliffia Salsa , Kurniawati
Published: April 2023

Tujuan dalam penelitian yaitu untuk Menganalisis pengaruh label nutrisi pada kemasan frozen food terhadap kesehatan konsumen. Melakukan penyebaran kuesioner sebanyak 180 responden. Dalam penelitian ini pengambilan sampel dengan Cross Section dan random sampling. Metode analisis data menggunakan structural equation model (SEM) dengan bantuan software AMOS 22.0. Dari hasil uji validitas didapatkan ke-4(empat) variabel seluruhnya menghasilkan nilai yang dinyatakn reliabel artinya seluruh variabel dapat digunakan karena dapat melampaui standar nilai cronbach’s alpha, sedangkan hasil uji reliabel goodness of fit index pada signifikan probability dan RMSEA dinyatakan poor fit karena hasil yang didapatkan tidak melampui kriteria, goodness of fit index pada NFI,RFI,TLI,CFI dinyatakan marginal fit karna hasil yang didapatkan hampir medekati hasil standar criteria, goodness of fit index pada CMIN/DF dan AIC dinyatakan goodness of fit karna hasil yang didapatkan mampu melampaui batas kriteria yang diberikan yaitu batas 1 sampai 5 dan mendekati nilai saturated. Dan yang terakhir pada hasil hubungan hipotesis yaitu pada hipotesis 1, hipotesis 2, dan hipotesis 3, menghasilkan hipotesa yang didukung.
PENGARUH PEMAHAMAN PERPAJAKAN DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI JAKARTA
Authors: Alfredo Kevin , Parinduri Aina Zahra
Published: April 2023

Penelitian ini bertujuan untuk mengetahui dan memberikaninformasi tentang pengaruh pemahaman perpajakan dan kualitas pelayanan fiskus terhadap kepatuhan wajib pajakUMKM di Jakarta. Analisis yang digunakan dalam penelitianini menggunakan Teknik dari analisis regresi linear bergandadengan software SPSS 25. Pengambilan sampel yang digunakan dalam penelitian ini sebanyak 60 responden. Hasil penelitian ini menunjukan bahwa secara berhubungan variabel pemhaman perpajakan berpengaruh positif terhadapkepatuhan wajib pajak UMKM di Jakarta, kualitas pelayananfiskus berpengaruh positif terhadap kepatuhan wajib pajakUMKM di Jakarta.
ANALISIS DETERMINAN EKSPOR DAN DAYA SAING PRODUK MINYAK KELAPA SAWIT INDONESIA DI PASAR INTERNASIONAL
Authors: Tiara Anita , Jakaria  , Syafri
Published: April 2023

Sekitar 90% produksi dan konsumsi minyak nabati dunia berasal dari minyak kelapa sawit dikarenakan minyak kelapa sawit merupakan produk serbaguna yang digunakan dalam berbagai produk yang diproduksi oleh sektor industri. Indonesia yang merupakan produsen terbesar minyak sawit dunia juga berperan menjadi eksportir terbesar minyak sawit dunia. Beberapa variabel yang berpengaruh terhadap ekspor produk minyak kelapa sawit Indonesia yaitu PDB Indonesia, PDB dan populasi negara importir dan harga internasional minyak kelapa sawit. Analisis regresi panel digunakan untuk menganalisis pengaruh variabel-variabel tersebut terhadap ekspor produk minyak kelapa sawit Indonesia. Hasil regresi menunjukan bahwa semua variabel memiliki pengaruh positif dan signifikan terhadap ekspor produk minyak kelapa sawit Indonesia. Sedangkan alat analisisis yang digunakan untuk menganalisis daya saing ekspor produk minyak kelapa sawit yaitu Revealed Comparative Advantage (RCA), Export Product Dynamics (EDP) dan Trade Specialization Index (TSI). Hasil analisis menunjukan produk minyak kelapa sawit Indonesia memiliki daya saing, kemudian mayoritas pangsa pasarnya berada pada posisi pasar rising star serta Indonesia berperan sebagai net eksportir produk minyak kelapa sawit. Hasil ini menunjukan bahwa ekspor produk minyak kelapa sawit Indonesia masih bergantung kepada harga internasional minyak kelapa sawit dan Indonesia perlu mengekspor ke negara yang memiliki PDB dan populasi yang besar untuk meningkatkan nilai ekspornya.
PENGARUH LEVERAGE, CAPITAL INTENSITY, SALES GROWTH, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE
Authors: Susan Alifia Novanda , Amir Faizal
Published: April 2023

The purpose of this research was to test and analyze the effect of leverage, capital intensity, sales growth, and institutional ownership on tax avoidance. The Effective Tax Rate (ETR) is used as a measure of tax avoidance. This study used a quantitative method with secondary research data obtained from the Indonesia Stock Exchange (IDX). The population of this study is energy sector companies (oil, gas & coal mining sub-sector) listed on the Indonesia Stock Exchange (IDX) in 2018-2021, by selecting the sample, namely the purposive sampling method, 16 companies were obtained with a 4-year research period and obtained a total of observations 64 research samples. The results of the analysis show that capital intensity, sales growth, and institutional ownership have a significant positive effect on tax avoidance. Meanwhile, leverage has no effect on tax avoidance.
ANALISIS FAKTOR-FAKTOR BIAYA MODAL EKUITAS DENGAN MODEL OHLSON PADA PERUSAHAAN SEKTOR INFRASTRUKTUR
Authors: Nurlayla Ersa Pasca Dwi , I Deliza Henny
Published: April 2023

Penelitian ini memfokuskan penulisan pada Analisis Faktor-Faktor Biaya Modal Ekuitas dengan Model Ohlson pada Perusahaan Sektor Infrastruktur. Populasi yang digunakan dalam penelitian ini adalah perusahaan infrastruktur dengan periode tahun 2019-2021. Jenis data yang digunakan adalah data sekunder dengan metode purposive sampling diperoleh 34 sampel perusaaan. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linear berganda yang diolah dengan SPSS 25. Berdasarkan hasil penelitian menujukkan bahwa luas pengungkapan berpengaruh negatif terhadap biaya modal ekuitas, diversifikasi bisnis dan kinerja perusahaan berpengaruh positif terhadap biaya modal ekuitas, sedangkan kepemilikan institusional tidak berpengaruh terhadap biaya modal ekuitas.
PENGARUH IMPLEMENTASI GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT
Authors: Damayanti Riska Septi , Harti Budi Yanti
Published: April 2023

Dunia industri mengalami perkembangan yang signifikan hal ini pasti akan menimbulkan dampak baik dan dampak buruk, seperti pencemaran lingkungan yang akan mempengaruhi keberlanjutan perusahaan. Salah satu solusi dari dampak buruk ini adalah dengan mengimplementasikan green accounting dan material flow cost accounting dengan baik. Penelitian ini dilakukan untuk mengetahui seberapa besar pengaruh green accounting dan material flow cost accounting terhadap sustainable development pada perusahaan sektor industri yang terdaftar pada Bursa Efek Indonesia periode 2017- 2021. Penelitian ini menggunakan data sekunder yang didapatkan dari laporan tahunan tiap-tiap perusahaan yang diperoleh dari Bursa Efek Indonesia. Jumlah sampel yang digunakan sebanyak 37 perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia pada tahun 2017 – 2021 dengan data sebanyak 185 data. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan metode analisis regresi linier berganda. Alat analisis yang digunakan pada penelitian ini ialah SPSS versi 28. Hasil penelitian dengan menggunakan analisis regresi linier berganda menunjukkan bahwa : (1) Green Accounting tidak memiliki pengaruh terhadap sustainable development, (2) Biaya Produksi pada unsur Material Flow Cost Accounting  berpengaruh positif terhadap sustainable development (3) Luas Area pada unsur Material Flow Cost Accounting tidak memiliki pengaruh terhadap sustainable development, (4) Hasil Produksi dalam unsur Material Flow Cost Accounting berpengaruh positif pada sustainable development.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, SISTEM PENGENDALIAN INTERN, DAN INOVASI TERHADAP KINERJA ORGANISASI SEKTOR PUBLIK
Authors: Anggriany Esther , Hasnawati
Published: April 2023

Kinerja dari organisasi sektor publik menjadi sorotan masyarakat, organisasi harus memberikan kepuasan bagi masyarakat dengan kinerja yang efektif dan efisien. Penting bagi instansi mengetahui faktor apa saja yang dapat mendukung atau mempengaruhi kinerjanya. Tujuan dari penelitian ini adalah untuk menguji pengaruh kepemimpinan transformasional, sistem pengendalian intern, dan inovasi terhadap kinerja organisasi sektor publik.  Metode penelitian ini adalah kuantitatif dengan menggunakan data primer yang bersumber dari kuesioner. Sampel dari penelitian ini adalah ASN (Aparatur Sipil Negara) pada instansi BPOM (Badan Pengawas Obat dan Makanan) yang bertugas di bagian keuangan. Hasil dari kuesioner adalah sebanyak 62 responden yang selanjutnya digunakan untuk analisis menggunakan aplikasi SPSS. Hasil dari penelitian menunjukkan bahwa kepemimpinan transformasional, sistem pengendalian intern, dan inovasi berpengaruh positif terhadap kinerja organisasi sektor publik. Dapat disimpulkan bahwa kinerja organisasi sektor publik yang baik dipengaruhi oleh penerapan kepemimpinan transformasional, sistem pengendalian intern, dan inovasi yang baik.
PENGARUH PERSEPSI MANFAAT DAN PERSEPSI KEMUDAHAN PENGGUNAAN UANG ELEKTRONIK (QRIS) PADA MAHASISWA AKUNTANSI
Authors: Rahmawati Anggun , Murtanto
Published: April 2023

Sejak Januari 2020, Bank Indonesia dan Asosiasi Sistem Pembayaran Indonesia (ASPI) telah menetapkan QRIS sebuah standar kode QR yang wajib digunakan dalam semua pembayaran di Indonesia. Tujuan dari penelitian ini untuk mempelajari lebih lanjut tentang bagaimana mahasiswa Akuntansi di Universitas Trisakti memutuskan apakah akan menggunakan QRIS berdasarkan manfaat dan kemudahan penggunaan yang dirasakan. Dengan menggunakan sampel 60 responden dan regresi linier berganda dengan SPSS 25. Pada hasil penelitian ini, yaitu persepsi manfaat terdapat pengaruh terhadap keputusan menggunakan QRIS, akan tetapi persepsi kemudahan penggunaan tidak terdapat pengaruh terhadap keputusan menggunakan QRIS pada mahasiswa Akuntansi di Universitas Trisakti.
PENGARUH BRAND EXPERIENCE, SATISFACTION, UNCERTAINTY TERHADAP BRAND LOYALTY PADA KONSUMEN PAKAIAN OLAHRAGA
Authors: Aji Leo Candra , Asep Hermawan
Published: April 2023

Penelitian ini bertujuan untuk mengetahui pengaruh Brand Experience, Satisfaction, Uncertainty, terhadap Brand Loyalty pada konsumen pakaian olahraga. Jumlah data yang diambil pada penelitian ini terdapat 220 sampel data. Unit analisis yang di gunakan dalam penelitian ini individual, yaitu konsumen yang melakukan pembelian minimal dua kali dalam satu tahun. Teknik pengambilan sampel dalam penelitian ini adalah dengan menggunakan purposive sampling. Uji insturmen data menggunakan Validitas dan Reliabilitas. Dari hasil penelitian ini bahwa terdapat pengaruh positif Brand Experience, Satisfaction, dan Uncertainty terhadap brand loyalty pada konsumen pakaian olahraga. Implikasi manajerial sebaiknya perusahaan mempersimpel penamaan dan desain produk, perusahaan lebih merekomendasikan produk unggulan, perusahaan memberikan testimoni produknya kepada konsumen, dan perusahaan sebaik nya membuat kartu member, agar konsumen selalu ingin membeli atau menggunakan pakaian olahraga.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI
Authors: Artha Mezya Amara Putri  , Hotman Tohir Pohan
Published: April 2023

Pada penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage dan ukuran perusahaan sebagai variabel independen terhadap manajemen laba sebagai variabel dependen dengan komite audit sebagai variabel moderator pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dengan periode observasi. 3 (tiga) tahun, yaitu dari tahun 2019 sampai dengan tahun 2021. Data sekunder dari annual report digunakan sebagai jenis data. Metode purposive sampling yang digunakan dalam penelitian ini diambil dari sampel sebanyak 39 perusahaan. Penelitian ini menggunakan model Moderated Regression Analysis (MRA). Alat analisis yang digunakan adalah SPSS 25. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas tidak berpengaruh terhadap earnings management, variabel leverage berpengaruh positif terhadap earnings management, variabel ukuran perusahaan tidak berpengaruh terhadap earnings management, dan komite audit memperkuat pengaruh profitabilitas dan leverage terhadap earnings management, komite audit memitigasi pengaruh ukuran perusahaan terhadap earnings management.
THE INFLUENCE OF SOCIAL MEDIA ADVERTISEMENTS TO PURCHASE INTENTION
Authors: Hermawan Farhan , Ina Oktaviana Matusin
Published: April 2023

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang dapat mempengaruhi konsumen untuk melakukan purchase intention pada social media advertisment di Indonesia. Pada penelitian ini purchase intention dipengaruhi oleh 4 faktor, yaitu attention grabbing details, celebrity endorsement, creative characteristics dan emotional appeals. Penelitian ini juga bertujuan untuk menganalisis pengaruh attention grabbing details terhadap purchase intention, celebrity endorsement terhadap purchase intention, creative characteristics terhadap purchase intention dan emotional appeals terhadap purchase intention. Penelitian ini menggunakan data cross sectional karena data diambil hanya dalam kurun waktu dan periode yang telah ditentukan. Penelitian dilakukan pada individu pengguna media sosial aktif dan mengikuti suatu merek di sosial media minimal 6 bulan terakhir dan diperoleh 224 responden. Karakteristik responden dalam penelitian ini meliputi jenis kelamin, usia, pendidikan terakhir, pekerjaan, dan pendapatan perbulan. Penelitian ini menggunakan metode kuantitatif yang diperoleh melalui kuesioner online. Metode penarikan sampel yang digunakan adalah non probability samping dengan teknik purposive sampling. Hasil penelitian ini menyimpulkan bahwa terdapat pengaruh positif antara attention grabbing details, celebrity endorsement,  creative characteristics, emotional appeals terhadap purchase intention.
PENGARUH E-SERVICE QUALITY TERHADAP E-SATISFACTION SERTA DAMPAKNYA TERHADAP E-WOM KONSUMEN TRANSPORTASI ONLINE
Authors: Ristanti Karina Aprilia , Sri Vandayuli Riorini
Published: April 2023

Penelitian ini bertujuan untuk menganalisa pegaruh E-Service Quality pada E-Satisfaction dan E-WOM pada aplikasi layanan transportasi online. Metode yang digunakan non-probability sampling dengan menggunakan teknik purposive sampling. Pengambilan sampling dengan cara menyebarkan kuesioner kepada 202 responden. Responden dalam penelitian ini adalah konsumen yang menggunakan layanan transportasi. Pengujian hipotesis dilakukan dengan menggunakan Structural Equiation Model (SEM) dengan bantuan AMOS24. Hasil penelitian menunjukan bahwa dimensi-dimensi E-Service Quality yaitu design, Fulfillment/Reliability, Customer Service dan Security/Privacy berpengaruh positif terhadap E-Satisfaction yang berpengaruh untuk menciptakan E-WOM positif.
PENGARUH AUDIT TENURE, PROFITABILITAS, OPINI AUDIT, DAN LEVERAGE TERHADAP AUDIT DELAY PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA TAHUN 2018-2021
Authors: Ismawati Iis , Nazmel Nazir
Published: April 2023

Penelitian membuktikan apakah audit tenure, profitabilitas, opini audit, dan leverage terdapat pengaruh terhadap audit delay merupakan tujuan utama dari observasi ini. Produsen makanan dan minuman yang tercatat di Bursa Efek Indonesia (BEI) periode 2018-2021 merupakan populasi penelitian. menggunakan metodologi purposive sampling untuk menentukan sampel. Website resmi perusahaan yang diteliti serta www.idx.co.id digunakan untuk mengumpulkan dataAsekunder untuk penelitian ini. Menurut temuan penelitian, profitabilitas, opini audit, dan leverage semuanya tidak berpengaruh terhadap audit delay, tetapi variabe1 tenur audit memiliki pengaruh negatif terhadapnya. Leverage, bagaimanapun, memiliki dampak positif pada audit delay.
PENGARUH THIN CAPITALIZATION, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN UMUR PERUSAHAAN TERHADAP PENGHINDARAN PAJAK
Authors: Azhar Muhammad Faris , Windhy Puspitasari
Published: April 2023

Penelitian ini bertujuan untuk menguji pengaruh Thin Capitalization, Ukuran Perusahaan, Pertumbuhan Penjualan dan Umur Perusahaan terhadap Penghindaran Pajak. Populasi yang menjadi objek penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2017 – 2021. Jumlah sampel yang digunakan dalam penelitian ini adalah sebanyak 121 sampel perusahaan berdasarkan metode purposive sampling. Metode analisis dalam penelitian ini adalah analisis kuantitatif dengan menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Thin Capitalization berpengaruh positif signifikan terhadap Penghindaran Pajak. Sedangkan Ukuran Perusahaan, Pertumbuhan Penjualan dan Umur Perusahaan tidak berpengaruh terhadap Penghindaran Pajak.
PENGARUH INTENSITAS MORAL DAN KOMITMEN PROFESIONAL TERHADAP INTENSI WHISTLE-BLOWING: BUKTI EMPIRIS DARI INSTANSI DIREKTORAT JENDERAL PAJAK
Authors: Popi Nopiyanti Lestari  , Idrianita Anis
Published: April 2023

Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi keinginan pegawai Direktorat Jenderal Pajak untuk melakukan whistle-blowing dengan menerapkan dua elemen dari Intensitas Moral, besarnya konsekuensi dan konsensus sosial dengan komitmen profesional sebagai variabel tambahan. Penelitian cross-sectional menggunakan pengumpulan data primer melalui kuesioner yang diadopsi dari penelitian sebelumnya. Kuesioner survei dibagikan kepada responden target 205 pegawai Direktorat Jenderal Pajak. Temuan mengungkapkan bahwa intensitas moral dan komitmen profesional secara signifikan mempengaruhi niat untuk melakukan tindakan whistle-blowing. Hasil penelitian juga menunjukkan bahwa ketika individu lebih berkomitmen terhadap karir dan instansinya, mereka akan bertindak secara etis dan berada di bawah norma profesional, sehingga mereka akan cenderung untuk melakukan whistle-blowing. Di sisi lain, upaya perlindungan terhadap saksi atau whistleblower menjadi salah satu katalisator terciptanya sistem whistle-blowing pada suatu instansi. Hasil penelitian tersebut dapat memudahkan instansi untuk menerapkan sistem whistle-blowing yang berintregritas dan terpercaya serta memberikan beberapa opsi kebijakan pajak yang dapat diambil oleh pemerintah sebagai upaya dalam mengurangi dampak whistle-blowing.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI
Authors: Bella Angraini Bella Angraini , Murtanto
Published: April 2023

Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility terhadap kinerja keuangan nilai perusahaan, dan profitabilitas memoderasi pengaruh Corporate Social Responsibility terhadap nilai perusahaan. Sampel penelitian ini adalah pertanggungjawaban sosial pada perusahaan manufaktor subsektor industri dan kimia pada tahun 2019 sampai dengan 2021 dengan menggunakan metode purposive sampling. Terdapat 41 perusahaan yang memenuhi kriteria sebagai sampel penelitian. Metode analisis pada penelitian ini adalah analisis regresi berganda dan analisis regresi sederhana. Hasil penelitian ini menunjukkan bahwa pengungkapan Corporate Social Responsibility berpengaruh signifikan terhadap nilai perusahaan. Profitabilitas sebagai variabel moderating dapat mempengaruhi hubungan pengungkapan Corporate Social Responsibility dan nilai perusahaan.
PENGARUH OBJEKTIVITAS DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT
Authors: Ramadhan Sayyid Wafi , Abubakar Arif
Published: April 2023

Tujuan dari penelitian ini adalah menguji Pengaruh Objektivitas Auditor (X1) dan Pengalaman (X2) terhadap Kualitas Audit (Y). Responden pada penelitian ini yaitu para auditor yang bertugas di KAP Jakarta. Penelitian ini mempergunakan studi kasual dengan pendekatan kuantitatif. Datanya dikumpulkan melalui pernyataan di uji melalui dua tahapan, yakni uji validitas dan uji reliabilitas pada tiap item pernyataan. Analisis datanya dilakukan dengan Analisa regresi linear berganda. Datanya dikumpulkan dari kuesioner dengan teknik conventional sampling sebanyak 50 responden. Hasil penelitian ini menunjukan jika Objektivitas Auditor (X1) dan Pengalaman (X2) secara bersamaan tidak memberikan pengaruh yang signifikan terhadap Kualitas Audit (Y). Variabel Objektivitas Auditor (X1) secara individual mempunyai pengaruh yang positif secara signifikan terhadap Kualitas Audit (Y), sedangkan variabel Pengalaman (X2) secara individual tidak memberikan pengaruh negatif secara signifikan terhadap Kualitas Audit (Y).
Salter-Harris Type 2 Fracture of Proximal Humerus Successfully Treated with K-Wire Fixation: A Case Report
Authors: M Cerchiaro , S Zanarella , V Longhi , P Ruggieri
Published: April 2023

In pediatric patients, proximal humeral physeal fractures are uncommon injuries compared with distal physeal fractures. Usually, the growth plate is the most vulnerable site of fracture in the proximal humerus. We describe a case of proximal humerus Salter–Harris (S-H) type II physeal fracture in a ten-year- old girl, successfully treated by a minimal trans-deltoid access and fixation with Kirschner (K-wires), under image guidance. She had satisfactory functional outcome 4 months after surgery with painless near total range of motion. Treatment is based on patient age, fracture displacement and remodeling capacity. Nonoperative management is successful in younger patients or in less displaced fractures, while operative management is mostly considered in older patients with more displaced fractures. The majority of pediatric shoulder trauma will result in a good outcome.
Features of Parenthetical Constructions in Mo Yan’s Novel “Tired of Being Born and Dying” (2005)
Authors: Ignatenko A.
Published: April 2023

This article is devoted to the study of parenthetical constructions and structures in the Chinese language of fiction, based on the material of the novel “Tired of being Born and Dying” by Mo Yan (《生死疲劳》莫言，2005) as  a problem of modern semantic-syntactic and functional-stylistic phenomena, which, representing localized fragments of speech as part of the main utterance, emphasize the nonlinearity of linguistic thinking and act as an artistic means of expression. Hence, the purpose of this work is to determine and systematize the features of the use of such plug-in constructions in artistic discourse on the selected material, to fix the beginning of the use of such a language practice not typical for Chinese literary texts previously. In the syntax of the Chinese literary language, such pragmatic inserts, or so-called parenthetics, were completely absent until the last quarter of the 20th century, because they were not  a normative and characteristic means of Chinese grammar. Its active implementation in artistic discourse can be attributed only to the turn of the 20th – 21st centuries and the first quarter of the 21st century. Syntactically parenthetical constructions function at the system (combinatorics of components), pictorial (stylistic labeling) and compositional (organization of text space) levels. Based on the factual material, it has been proven that the use of parenthetical constructions practice is one of the features of Mo Yan’s idiostyle, integrating different narrative plans. The paper also systematizes the main functions of plug-in structures. The results of the study provide a basis for further research of parenthetical constructions in Chinese prose.
Some Notes on Sun Yatsen’s “Alliance with Russia” Policy
Authors: Tianzi Sang
Published: April 2023

Alliances are one of the most effective ways for states to preserve and gain power. The study of alliance formation has long been a prominent issue in international politics. This article examines the factors that influenced the alliance between Sun Yatsen’s regime and the Soviet government through the lens of alliance theory, taking the “alliance with Russia” of the Guangdong government led by Sun Yatsen in the early 20th century as the subject of study. The scientific innovation lies in the analysis of historical events and their causes from the perspective of international relations. Due to the complexities of the Chinese situation, the southern regime under Sun Yatsen coexisted with the Beijing government, but was not recognized as the official government of China. As a result, Sun Yatsen needed to use an “alliance approach” to seek the backing of external forces in order to keep his own regime secure. After several failed  attempts to enter into alliances with Britain, the United States and Germany, Sun Yatsen eventually elected to join forces with the Soviet Russia. According to the alliance’s conclusion, four major factors influenced Sun Yatsen’s “alliance with Russia” policy: balance of threat, diplomatic assistance, ideology, and political infiltration. Among them, balance of threat was the main motivation for Sun Yatsen’s alliance with Russia, and while ideology was not an important factor influencing the alliance, the ability to provide assistance to Sun Yatsen’s regime played an important role in the establishment of the alliance, considering the huge power gap between the two sides. The Soviet political penetration of Sun Yatsen’s regime helped the alliance’s establishment, but also led to its final dissolution.
Taste the Fragrance of Tea with the Book in Hand
Authors: Meihe Ouyang , Yingjie Xiong
Published: April 2023

Chinese tea culture has a long-standing history, is rich in content, and contains the unique spiritual characteristics of the Chinese nation. Learning about and understanding Chinese tea culture is an important and effective way to understand contemporary Chinese culture and contemporary China. The book General Introduction to Chinese Tea Culture makes use of historical research methods, international perspectives, and the concept of combining theory and practice to comprehensively discuss the conceptual connotation, development history, thoughts and art, etiquette and customs, international exchanges, to summarize and generalize Chinese tea culture. It describes the core ideas and concepts of Chinese tea culture, and illustrates the methods and paths of tea art practice, the types and functions of tea, which provides readers with a concise understanding of Chinese tea culture by setting a solid foundation for them. The book can improve a reader’s personal temperament and taste in making friends.
In-silico Validation of Pyrazolone Derivatives as the Potent Scaff old for Modulating Protein Abnormalities Associated with Parkinson’s Disease
Authors: Ashtekar Harsha , Dwivedi Prarambh S R , Aggarwal Natasha , Fernandes Zeena , Varghese Nimmy
Published: April 2023

Aim: We explored pyrazolone derivatives for anti-Parkinson’s activity using in-silico tools to identify novel lead hits against Parkinson’s disease. Background: Parkinson’s disease is the most predominant neuronal degenerative disorder, caused by protein aggregation and dopamine imbalance. The available therapeutic agents on prolonged exposure lead to severe adverse eff ects and provide only symptomatic relief. Therefore, it is a need for novel drug molecules that would modulate the disease condition. Objectives: To identify novel hit molecule for a sequence of molecules designed using pyrazolone as a parent moiety by computer-aided drug design techniques. Materials and Methods: Derivatives are generated by various substituted functional groups and further, pharmacokinetic profi le, the biological spectrum, adverse drug eff ect, molecular docking, molecular dynamic, and MMPBSA evaluation was performed. Results: Thirty-four compounds follow a pharmacokinetic profi le. 15 compounds were predicted to possess a positive central nervous system activity score. The compounds C13, C12, C14, A1, C9, and C7 possessed the highest binding affi nity of -7.81, -3.15, -8.49, -3.43, -6.09, and -2.77 kcal/mol with various targets involved in Parkinson’s disease. Compound C13 exhibit ed highest binding score of -9.78 kcal/mol formono amino oxidase-B. Conclusion: From our investigations, we hope that novel substituted pyrazolone derivatives can act as an assuring virtual hit molecule for developing anti-Parkinson’s agents. These predictions obtained via in-silico techniques could aid the development of pharmacological inhibitors for Parkinson’s disease.
Nanoemulsion Formulation of Lefl unomide for Transdermal Delivery: Preparation and Characterization
Authors: Nashat Bakr I , Al-Kinani Khalid K
Published: April 2023

Lefl unomide (LEF) is an antirheumatic drug belonging to a class of drugs known as disease modifying antirheumatic drugs, indicated for moderate to severe psoriatic arthritis and rheumatoid arthritis. Orally administrated LEF causes many side eff ects that could result in treatment failure. Hence, in this study, lefl unomide was formulated as a nanoemulsion to develop a transdermal dosage form that can circumvent such side eff ects and increase the rate of successful treatment by improving patient compliance with the medication. The nanoemulsion area was constructed by using pseudo-ternary phase diagrams. A total of 20 nanoemulsion formulas were prepared. These formulas’ mean particle size, zeta potential, and droplet morphology were studied. Thermodynamic stability studies were performed to test the stability of the prepared formulations. Also, the in-vitro release of the drug from the formulations was evaluated using phosphate buff er saline pH 7.4 as the release medium. According to the saturation solubility study results, capryol TM 90 was selected as oil, labrasol and Tween 20 as surfactants for formulation coded A1 and A2, respectively, and transcutol p as cosurfactant together with deionized water as the aqueous phase for the preparation of nanoemulsions. The LEF-nanoemulsion formulations were in the nanosize range (from 54.7–210.2 nm). Images for the chosen formulas revealed dark spherical nanoemulsion droplets against bright surroundings. All of the preparation showed a complete drug release by the end of 220 minutes and the release was highly dependent on the particle size. Based on the result of this study, the prepared LEF-nanoemulsion is successfully prepared and can be considered a promising approach to developing a transdermal preparation.
Preparation and Evaluation of Rizatriptan Benzoate Loaded Nanostructured Lipid Carrier Using Diff erent Surfactant/Co-Surfactant Systems
Authors: Rajab Nawal A , Jawad Mohammad S
Published: April 2023

Migraine is the second most common neurological illness, aff ecting around one billion people each year; triptans are commonly used in the treatment; rizatriptan benzoate is a member of the triptan class, it’s available as a tablet dosage form. Unfortunately, it undergoes fi rst-pass eff ect after oral intake. The intranasal route of administration represents a solve to such a problem. Because it has a limited permeability, an eff ort has been made to circumvent this hurdle. Nanotechnology’s innovation has off ered a useful answer to several issues in the pharmaceutical fi eld in which it could improve drug permeability. The aim of the present work involved loading rizatriptan benzoate on a nanostructured lipid carrier as an attempt to resolve adversity affi liated with the intended drug. The high-speed homogenization technique prepares six formulas. The formulations’ particle size, polydispersity index, zeta potential, entrapment effi ciency, loading capacity, and in-vitro drug release were studied. Diff erential scanning calorimetry (DSC), Fourier transforms infrared spectroscopy (FTIR), and powder X-ray diff raction (PXRD) was investigated to exclude drug excipient incompatibility and to evaluate the crystallinity state of rizatriptan benzoate before and after formulation. Successful formulations were obtained with an acceptable nanostructured parameter In-vitro drug release profi le illustrates a biphasic pattern in which an immediate followed by a persistent phase over a 6 hours. release period, with an estimated percent of the medication being released with an anomalous release mechanism. The compatibility and crystallinity investigation revealed that rizatriptan benzoate was compatible with the other excipients used in the research, and the drug molecule was found to be in an amorphous state within the lipid matrix. In conclusion, nanostructured lipid carriers might be a potential delivery approach for improving intranasal administration of rizatriptan benzoate.
Determination and Isolation of Valuable Bioactive Compound (lupeol) from Portulacaria afra Jacq.
Authors: AL-temimi Ali H H , Kadhum Enas  J
Published: April 2023

Portulacaria afra is a small succulent tree, previously belonging to the Portulacaceae family, but with further studies, the plant transferred to the Didieracea family. P. afra was used as an ornamental, vegetable, and ethnomedicinal plant. Uses of the plant by rural South Africans to treat chronic skin conditions and rashes, alleviate exhaustion, and aid in treating TB and diarrhea have been documented in folklore. According to pharmaceutical research, plant extracts off er a wide range of remedial outcomes, such as antidiabetic, antifungal, antibacterial, anticancer, antioxidant, and anti-infl ammatory. The study aims to determine some bioactive constituents responsible for pharmacological activities and traditional usefulness. Thinlayer chromatography (TLC) is used for detecting lupeol by specifi c reagents; a p-anisaldehyde sulfuric acid reagent and 10% methanolic sulfuric acid. And high-performance liquid chromatography was used to detect pentacyclic triterpenoids (lupeol) in the n-hexane. The lupeol was isolated by preparative layer chromatography (PLC). Testing the effi cacy of the separation method, the isolated compounds have been identifi ed and characterized by diff erent chromatographic and chemical analyses (TLC, ATR-FTIR, LC-CMS-APCI+, and 1H-NMR).