bluuebunny/crossref_metadata_2025 huggingface dataset:
CFO Sebagai Akuntan Profesional, Bankir, dan Kualitas Laporan Keuangan
Authors: Kurnianto Sigit , Mareta Nola Gama
Published: December 2023

The research was conducted with the aim of examining the influence of the presence of a Chief Financial Officer with a professional accountant license on the quality of financial reports. Quantitative data was used in this research with a sample of 137 manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period. The results of this research indicate that the presence of a CFO licensed as a professional accountant does not have a significant positive effect on the quality of financial reports. The results of this research also show that the presence of bankers on the board of directors has a significant negative effect on the quality of financial reports as measured by earnings management.

Keywords: Bankers; Board of Directors; Chief Financial Officer; Quality of Financial Statements; Earnings Management
Evaluasi Efektivitas Pengukuran Laporan Keuangan: A Systematic Literature Review
Authors: Heni Heni , Payamta Payamta
Published: December 2023

This article explores financial report fraud, factors that cause fraud and formulas for detecting fraud. The method used in this research is Systematic Literature Review (SLR), which involves the analysis of articles published from 2000 to 2023. Based on the data, 26 initial articles were obtained from Scopus in the analysis period, and only 13 articles were analyzed effectively. The findings show that the M-Score and F-Score models are widely used in identifying financial statement fraud. It is known that using the M-Sore, F-Score and Benford's law formulas has its own advantages and disadvantages depending on the sample and country studied. This paper provides insight for academics, practitioners, and policy makers to help detect and prevent fraud as well as develop it to make it easier for investors and auditors to detect fraud that occurs in financial reports.

Keywords: Fraud, Fraud Detection, Systematic Literature Review, Financial Statement Fraud
Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Kemampuan Teknik Personal, dan Efektivitas Sistem Informasi Akuntansi
Authors: Putri Tya Adiantari , Juliarsa Gede
Published: December 2023

This research aims to determine the influence of information technology sophistication, management participation and personal technical abilities on the effectiveness of accounting information systems at LPDs in Denpasar City. The number of samples used was 29 LPD. Determination of the sample using purposive sampling technique. Data was collected using a questionnaire, then analyzed using multiple linear regression analysis. The research results show that the sophistication of information technology has a positive effect on the effectiveness of the accounting information system, management participation has no effect on the effectiveness of the accounting information system, personal technical abilities have a positive effect on the effectiveness of the accounting information system.

Keywords: information technology sophistication; management participation; personal technical capability; accounting information system effectiveness
Profitabilitas, Koefisien Respon Laba, dan Kesempatan Bertumbuh sebagai Variabel Pemoderasi
Authors: Putra Putu Ariyuda , Ardiana Putu Agus
Published: December 2023

This research aims to determine the effect of profitability on the earnings response coefficient, as well as the moderating effect of growth opportunities on the relationship between profitability and the earnings response coefficient. This research examines 216 financial reports published by mining companies listed on the Indonesia Stock Exchange in 2017-2021. Profitability is proxied by ROA and ROE operated as independent variables; growth opportunities proxied by the MBV and Ln (RE) ratio are operated as moderating variables; and control variables in this research include company size, company age, and capital structure. Signal theory is used to explain research findings. To achieve the research objectives, this research uses multiple linear regression analysis. The analysis results show that profitability has a significant effect on the earnings response coefficient, and growth opportunities can moderate the effect of profitability on the earnings response coefficient. The implications of this research provide additional information regarding the earnings response coefficient which is significantly influenced by the company's ability to generate profits, the moderating effect of retained earnings weakens this influence.

Keywords: Earnings response coefficient; mining companies; profitability; growth opportunity; signaling theory
Corporate Social Responsibility, Enterprise Risk Management, Nilai Perusahaan, dan Kinerja Keuangan sebagai Pemoderasi
Authors: Marthadevi Ni Made Maswita , Mimba Ni Putu Sri Harta
Published: December 2023

Globalization causes competition between companies to become tighter so that companies compete so that their existence remains well recognized by the market. High company value can improve welfare and become a consideration for shareholders. This research aims to prove the effect of disclosure of corporate social responsibility and enterprise risk management on company value with financial performance as a moderator. The research population is Investor Index 33 issuers on the Indonesia Stock Exchange for the period 2018-2020. The sample was selected using a purposive sampling method, a sample of 22 issuers was obtained, with 66 data observations over three years. Six outlier data were excluded, so only 60 data were used. The data analysis technique is Moderated Regression Analysis (MRA). The results of the analysis show that corporate social responsibility disclosure has a negative influence on company value, enterprise risk management has a positive effect on company value, and financial performance weakens the influence of corporate social responsibility disclosure and enterprise risk management on company value.

Keywords: Corporate Social Responsibility; Enterprise Risk Management; Financial Performance; Company Value.
Pengenaan Pajak Pertambahan Nilai, Pajak Kendaraan Bermotor, dan Daya Beli Konsumen
Authors: Prabawati Ida Ayu Adinda , Supadmi Ni Luh
Published: December 2023

Consumer purchasing power is influenced by the imposition of Value Added Tax (VAT) and Motor Vehicle Tax (PKB). The aim of this research is to examine the effect of the imposition of VAT and PKB on consumers' purchasing power. This research was conducted at the Denpasar City Samsat office, the number of samples used was 100 taxpayers using the Slovin formula convenience sampling method. Data collection was carried out using a survey method, where the survey instrument was in the form of a questionnaire. The collected data was then analyzed using multiple linear regression analysis techniques. The research results show that the imposition of VAT has a positive effect on consumer purchasing power and the imposition of motor vehicle tax has a negative effect on consumer purchasing power.

Keywords: Imposition of Value Added Tax; Vechile Tax; and Consumer Purchasing Power.
Tax Incentives During the Covid-19 Pandemic From The Perspective Of Functional Tax Disseminators
Authors: Aruan Marni , Sudana I Putu , Widanaputra Anak Agung Gde Putu , Mimba Ni Putu Sri Harta
Published: December 2023

Tax incentives have been provided to taxpayers impacted by the Covid-19 pandemic. The initial implementation of this tax incentive program was suboptimal, one contributing factor being inadequate dissemination of information. However, with the introduction of tax disseminators, the realization of tax incentives has improved. Drawing on role theory and institutional theory, this study seeks to understand the experiences of informants in optimizing tax incentives and their interpretations thereof. A phenomenological method is employed in this research, and data were analyzed using Interpretative Phenomenological Analysis (IPA). The findings reveal that a majority of the informants experienced satisfaction and pride in optimizing tax incentives. These feelings stem from the informants' understanding of their role in implementing tax incentives. The institutional environment shapes the responsibilities and workload of a tax disseminator. Coercive isomorphism arises as all regulations and dissemination guidelines are issued by the Head Office.

Keywords: tax incentive, tax disseminator, role theory, institutional theory
Exploring The Cross Countries Endurance, Evidence of Indonesian and Malaysian Sharia Banks Financial Performance
Authors: Kurniawan Muhammad , Normasyhuri Khavid , Anggraeni Erike
Published: December 2023

The Islamic banking industry should be balanced with good financial performance to create stakeholders' trust in the funds they invest. This study examines financial performance by comparing the Islamic banking industry in Indonesia and Islamic banks in Malaysia during the Covid-19 pandemic using the MSI (Maqashid Sharia Index) and CAMELS (Capital, Asset, Management, Earning, Liquidity, Sensitivity of Market Risk) methods. The research adopts a quantitative design with a comparative approach. The implementation research period was in the era of covid-19 with the period 2020-2022. Sampling used purposive sampling at Indonesian Islamic Commercial Banks and Malaysian Islamic Commercial Banks with a total sample of 36. Hypothesis testing using the Independent T-Test. The results of the study provide the fact that the financial performance of the Islamic banking industry in Indonesia has good value and compliance compared to Islamic banks in Malaysia based on the MSI and CAMELS in the conditions of Covid-19.

Keywords: islamic bank, financial performance, COVID-19
Determinants of Financial Reporting Local Government Organization Transparency and Accountability as a Mediator
Authors: Nazaruddin Ietje , Rahmandani Yustisia Melasari , Sibuea Salsabila Putri Aryati
Published: December 2023

This study examines the role of accountability as a mediating variable in understanding how internal control and external pressure influence financial reporting transparency. Data was sourced from a survey, garnering responses from 214 participants. The purposive sampling technique was adopted, focusing on responses from heads of finance departments, financial treasurers, and financial staff supporting local government organizations (OPD). For hypothesis testing, the study employed Structural Equation Modeling (SEM) grounded on the Partial Least Squares (PLS) approach. Results revealed that internal control significantly promotes financial reporting transparency in OPD, with accountability serving as a mediator. In contrast, external pressure alone is inadequate to guarantee the transparency and accountability of financial reports within local governments. Consequently, OPDs are advised to bolster their internal control and accountability mechanisms to enhance the trustworthiness of their financial statements.

Keywords: internal control, external pressure, accountability, and financial reporting transparency
STRATEGI PENGGUNAAN KEMBALI ADAPTIF PADA PUSAT KOMPUTER DAN PRINTER ORION DUSIT MANGGA DUA
Authors: Wibowo Amabel Christy , Gandha Maria Veronica
Published: December 2023

The economic crisis, digitalization, and the pandemic have had a profound impact on the computer and printer retail trade sector with physical stores in Orion Dusit, Mangga Dua. Empathizing with Gen-X traders in this sector who have failed to adapt in the world of commerce due to the crisis or digitalization of the e-commerce market, this project proposes potential architectural solutions centered on sustainable and community-based concepts to revitalize and revive the sector. This research aims to serve as a foundation for a commercial architecture project that can create a tangible community in the computer and printer trading sector that can encourage a sense of ownership, and offer economic stability. This study uses qualitative research methods to renew and improve existing building conditions that have the potential for architectural intervention using adaptive reuse strategies. With a holistic programming strategy that combines user needs from the past, present, and future, the new Orion Dusit will be envisioned to accommodate continuously changing retailer needs, provide alternative business solutions, and grow linearly with the future market.
Keywords:  adaptive reuse; commercial; empathy; Gen-X; tangible community
 
Abstrak
Krisis ekonomi, digitalisasi, dan pandemi sangat berdampak pada sektor perdagangan eceran komputer dan printer yang memiliki toko fisik di Orion Dusit, Mangga Dua. Berempati terhadap pedagang Gen-X di sektor ini yang gagal beradaptasi di dunia perdagangan akibat krisis maupun digitalisasi pasar e-commerce, proyek ini mengusulkan potensi solusi arsitektur yang berpusat kepada konsep berkelanjutan dan berbasis masyarakat untuk merevitalisasi dan menghidupkan kembali sektor tersebut.  Penelitian ini bertujuan sebagai landasan untuk proyek arsitektur komersial yang dapat menciptakan komunitas nyata (tangible) dalam sektor perdagangan komputer dan printer yang dapat mendorong rasa kepemilikan (ownership), dan menawarkan stabilitas (stability) ekonomi. Penelitian ini menggunakan metode penelitian kualitatif untuk memperbarui dan memperbaiki kondisi bangunan eksisting yang berpotensi diintervensi secara arsitektur menggunakan strategi penggunaan kembali adaptif. Pemrograman baru yang diterapkan pada rancangan bersifat holistik yang menggabungkan kebutuhan pengguna pada masa lalu(past), sekarang(present), dan masa depan (future), dengan visi akhir Orion Dusit yang dapat mewadahi perubahan kebutuhan pedagang, memberikan solusi alternatif usaha dan bertumbuh secara linear dengan potensi pasar di masa depan.
STRATEGI DESAIN DALAM MENGHIDUPKAN KEBUDAYAAN BETAWI
Authors: Cendra Rebecca , Trisno Rudy
Published: December 2023

The rampant developments in the capital city seem to be a disaster that has eroded Betawi culture. Many Betawi people have had to let go of their land and move to the outskirts of Jakarta. Without realizing it, this turned out to have caused the Betawi arts and traditions to fade away. Therefore, this study aims to determine architectural design strategies that can maintain the existence of Betawi culture. The method used is qualitative with data collection techniques through observation of secondary data. The data obtained were then analyzed descriptively using indicators: 1) Location suitability; 2) The mass layout pattern of buildings and spaces according to the locality; 3) Materials that reflect locality; 4) The shape and visual of the building considering the locality; and 5) Space program that is able to accommodate the demands of needs and accommodate cultural activities. The results of the research show that the way to maintain the existence of Betawi culture is not just providing a cultural platform, but also empowering the community so that their economy and welfare are maintained.
Keywords: architecture; betawi; culture; economy; locality
Abstrak
Pembangunan yang marak terjadi di Ibu Kota seakan menjadi bencana yang menggerus kebudayaan Betawi. Banyak masyarakat Betawi yang harus mengikhlaskan lahannya dan pindah ke pinggir kota Jakarta. Tanpa disadari, hal ini ternyata menyebabkan tradisi dan kesenian Betawi semakin memudar. Maka dari itu, penelitian ini bertujuan untuk mengetahui strategi perancangan arsitektur yang dapat mempertahankan eksistensi kebudayaan Betawi. Metode yang digunakan adalah kualitatif dengan teknik pengumpulan data melalui observasi dari data sekunder. Data yang diperoleh kemudian dianalisis secara deskriptif menggunakan indikator: 1) Kesesuaian lokasi; 2) Pola tata massa bangunan dan ruang yang sesuai dengan lokalitas; 3) Material yang mencerminkan lokalitas; 4) Bentuk dan visual bangunan yangmempertimbangkan lokalitas; serta 5) Program ruang yang mampu mewadahi tuntutan kebutuhan dan mewadahi aktivitas kebudayaan. Hasil penelitian menunjukan bahwa cara untuk mempertahankan eksistensi budaya Betawi bukan hanya sekadar menyediakan wadah kebudayaan saja, tetapi juga melakukan pemberdayaan terhadap masyarakatnya agar perekonomian dan kesejahteraan mereka tetap terjaga.
TEMPAT USAHA YANG FLEKSIBEL BAGI GENERASI MUDA
Authors: Lowira Wilbert , Himaladin Himaladin
Published: December 2023

Many young generation face challenges in the world of work due to a lack of understanding of work and adequate adaptation skills. They have difficulty adapting to a new work culture, different rules and procedures, and the demands of co-workers and supervisors. these difficulties also arise in adjusting to longer working hours and higher assignments. Disagreements about directions given by colleagues or superiors often lead to awkwardness at work, which can end in self-reference or dismissal. As a result, their potential is difficult to realize and they have difficulty earning income due to difficulties in adapting to real work life. Therefore we need a platform that can develop the potential of the young generation themselves, as well as take advantage of the potential that exists in them at this time to continue to earn income while they are going through the action phase (looking for a job or have just lost a job). Due to this phenomenon, field surveys, interviews, and collection of documents related to the fresh graduates themselves have been carried out. The purpose of this data collection is to answer the needs in terms of spatial and spatial organization as well as the opportunities that exist today which are intended to make it easier for young generation to achieve their potential development and adapt in the world of work.
Keywords: adapt; potential development; work life; young generation
Abstrak
Banyak generasi muda yang menghadapi tantangan dalam dunia kerja karena kurangnya pemahaman tentang kerja dan keterampilan adaptasi yang memadai. Mereka mengalami kesulitan beradaptasi dengan budaya kerja baru, aturan dan prosedur yang berbeda, serta tuntutan rekan kerja dan supervisor. Kesulitan ini juga muncul dalam menyesuaikan diri dengan jam kerja yang lebih panjang dan tugas yang lebih tinggi. Perbedaan pendapat tentang arahan yang diberikan oleh rekan atau atasan seringkali menyebabkan rasa canggung dalam bekerja, yang dapat berakhir dengan pengunduran diri atau pemecatan. Akibatnya, potensi mereka sulit terwujud dan mereka kesulitan dalam memperoleh penghasilan karena kesulitan dalam beradaptasi dengan kehidupan kerja nyata. Oleh karena itu diperlukan suatu wadah yang bisa mengembangkan potensi diri generasi muda itu sendiri, serta memanfaatkan potensi yang ada pada mereka saat ini untuk tetap mendapatkan penghasilan selagi mereka melalui fase pengangguran (mencari pekerjaan atau baru saja kehilangan pekerjaan). Dikarenakan adanya fenomena tersebut telah dilakukan survei lapangan, wawancara, dan pengumpulan dokumen yang berkaitan dengan fresh graduate itu sendiri. Tujuan pengumpulan data tersebut yakni untuk menjawab mengenai serta peluang yang ada pada zaman sekarang yang diperuntukan untuk memudahkan generasi muda dalam mengembangkan potensi diri dan beradaptasi pada dunia kerja.
KRITERIA DESAIN KAMAR RAWAT PENDERITA SKIZOFRENIA
Authors: Sutarman David Priatama , Lianto Fermanto
Published: December 2023

Mental disorders, including schizophrenia, are significant health challenges in Indonesia. Schizophrenia is a complex mental disorder that affects millions of adults globally. However, despite the relatively high prevalence of schizophrenia, the accessibility and quality of mental health services in Indonesia, especially Jakarta, remain problematic. This study aims to enhance the well-being of individuals with schizophrenia in Jakarta through architectural design that caters to their specific needs, particularly in room design criteria. The design methods are Spatial Perception and neuroarchitecture aspects that can contribute to creating an environment that supports the recovery of individuals with schizophrenia and facilitates their reintegration into society. Through literature review and case studies, this research seeks to identify the appropriate room design criteria and address critical aspects such as safety, functionality, lighting, ventilation, and open spaces for social interaction. Emphasizing the design criteria for the rooms can help reduce stress and improve comfort for individuals with schizophrenia, thus aiding in their overall recovery. This research endeavours to raise awareness in society about schizophrenia and mental health in general and prioritize the development of specialized spaces for individuals with schizophrenia in the construction of mental health facilities in Indonesia.
Keywords:  architecture; designing; mental disorder; schizophrenia; society
Abstrak
 
Gangguan mental, termasuk skizofrenia, merupakan salah satu tantangan kesehatan yang signifikan di Indonesia. Skizofrenia adalah gangguan mental kompleks yang mempengaruhi jutaan orang dewasa secara global. Namun, meskipun prevalensi skizofrenia yang cukup tinggi, aksesibilitas dan kualitas layanan kesehatan mental di Indonesia, terutama di Jakarta, masih menjadi permasalahan. Penelitian ini bertujuan untuk meningkatkan kesejahteraan penderita skizofrenia di Jakarta melalui perancangan arsitektural yang sesuai dengan kebutuhan mereka, terutama dalam kriteria desain kamar. Metode yang digunakan dalam perancangan ini adalah Spatial Perception dan neuroarsitektur yang dapat membantu menciptakan lingkungan yang mendukung pemulihan penderita skizofrenia dan memfasilitasi reintegrasi mereka ke dalam masyarakat. Melalui kajian literatur dan studi kasus, penelitian ini mencari kriteria desain kamar yang tepat dan memperhatikan aspek-aspek penting seperti keamanan, fungsi, pencahayaan, ventilasi, dan ruang terbuka yang memungkinkan interaksi sosial. Penekanan pada kriteria desain kamar ini dapat membantu mengurangi tingkat stres dan meningkatkan kenyamanan bagi penderita skizofrenia, sehingga membantu pemulihan mereka secara keseluruhan. Melalui penelitian ini, diharapkan kesadaran masyarakat tentang skizofrenia dan kesehatan mental secara keseluruhan dapat meningkat, dan perhatian terhadap perancangan ruang khusus untuk penderita skizofrenia menjadi prioritas dalam pembangunan fasilitas kesehatan mental di Indonesia.
STRATEGI PEMBERDAYAAN PEMUDA TIDAK SEKOLAH DALAM MENDUKUNG PROGRAM KAMPUNG KITA DI KECAMATAN JATIUWUNG
Authors: Nathasya Nathasya , Kasimun Petrus Rudi
Published: December 2023

Youth not having access to school has become a pervasive problem in education systems around the world. While dropping out of school can result in high unemployment rates, especially in Indonesia. Responding to the challenges of this issue, a new strategy is needed to achieve the goal of reducing the unemployment rate as well as the dropout rate which is closely related to being empathetic towards it. in the manufacturing industry on the basis of empathy as spatial planning that adapts to the needs of the activities within it. By using quantitative and qualitative research methods, collecting data through a survey of empathy subjects, namely youth who have dropped out of school. Then a strategy can be produced to overcome this problem by designing a training and mentoring forum that embraces fields with a high proportion of workforce needs.
Keywords:  dropout; empathy; manufacturing industry; training; unemployment
Abstrak
Pemuda yang tidak berkesempatan sekolah telah menjadi masalah yang meluas dalam sistem pendidikan di seluruh dunia. Sementara putus sekolah dapat mengakibatkan tingginya angka pengangguran, terutama di Indonesia. Menanggapi tantangan isu ini, diperlukan sebuah strategi baru dalam mencapai tujuan yaitu mengurangi angka pengangguran sekaligus angka putus sekolah yang berkaitan erat dengan bersikap empati terhadap hal tersebut.Tujuan dari perancangan penelitian strategi ini adalah untuk memberdayakan pemuda tidak sekolah untuk dapat merencanakan karir dengan memanfaatkan kebutuhan urgensitas di industri manufaktur dengan dasar empati sebagai perencanaan ruang yang menyesuaikan dengan kebutuhan aktivitas di dalamnya. Dengan menggunakan metode penelitian kuantitatif dan kualitatif, mengumpulkan data melalui survey terhadap subjek empati yaitu pemuda putus sekolah. Maka dapat dihasilkan sebuah strategi untuk mengatasi permasalahan tersebut adalah merancang sebuah wadah pelatihan dan pendampingan yang merangkul bidang dengan kebutuhan proporsi tenaga kerja tinggi.
EMPATI DI KAMPUNG SAWAH TERHADAP PERKEMBANGAN KAWASAN DI ABAD KE 21 MELALUI PROYEK MUSEUM
Authors: Nicholas Andhika , Choandi Mieke
Published: December 2023

The area of Kampung Sawah used to be covered by rice fields, now it has turned into a luxurious residential area for the residents of Bekasi City. This area has long been known for its agricultural products which have the potential to be the main livelihood for the local population. To avoid the potential of the area being forgotten over time, it is necessary to build a building that can save the movement from time to time in the Kampung Sawah area. The building is in the form of a museum which contains the history and development of agriculture in the Kampung Sawah area. It is hoped that the museum project can become a place to store stories of the development and culture of the Kampung Sawah area from time to time, commemorate and introduce agricultural potential and its products and introduce agriculture in Kampung Sawah to the younger generation as a means of village potential and education for the wider community. The agricultural museum is a place to study the agricultural history of Kampung Sawah, from traditional to modern farming tools, farming techniques methods, etc. In the long run, the Kampung Sawah Agricultural Museum project can become an educational tourist spot for local people and also outside the region.
Keywords:  agricultural; farmer; museum; Sawah Village
Abstrak
 
Wilayah Kampung Sawah dulu wilayahnya ditutupi oleh sawah-sawah sekarang sudah berubah menjadi pemukiman mewah warga Kota Bekasi. Sejak dulu kawasan ini dikenal dengan hasil pertaniannya yang berpotensi sebagai mata pencaharian utama bagi penduduk setempat. Untuk menghindari potensi kawasan menjadi terlupakan seiring baerjalannya waktu, maka dibutuhkan membangun suatu bangunan yang dapat menyimpan pergerakan dari masa ke masa wilayah Kampung Sawah. Bangunan berupa sebuah museum yang berisi mengenai sejarah dan perkembangan pertanian di wilayah Kampung Sawah. Diharapakan proyek museum dapat menjadi tempat untuk menyimpan cerita perkembangan dan budaya wilayah Kampung Sawah dari masa ke masa, mengenang dan memperkenalkan potensi pertanian dan hasilnya serta mengenalkan pertanian di Kampung Sawah kepada generasi muda sebagai sarana potensi desa dan edukasi bagi masyarakat luas. Museum pertanian menjadi tempat untuk mempelajari sejarah pertanian Kampung Sawah, mulai dari alat pertanian tradisional hingga modern, metode teknik  bercocok tanam, dll. Dalam jangka panjang, proyek Museum Pertanian Kampung Sawah dapat menjadi tempat wisata edukasi bagi masyarakat lokal dan juga luar daerah.
FASILITAS REHABILITASI DAN PENGEMBANGAN BAKAT BAGI PECANDU INTERNET
Authors: Gunawan Victor , Setiawan Timmy
Published: December 2023

As time goes by, the development of science and technology is quite rapid causing teenager to easily obtain information and learn it, one example is online games. Online games are a way of learning by analyzing with a group/individual using strategies that can be done by connecting devices via an internet connection. The ease of accessing online games such as internet cafes, cellphones and computers causes teenager to play without supervision and lack of care from parents so they forget time. In this process, teenager can step into addiction stage because they like to playing games, the time that should be used to study and mingle with friends has been reduced or even not a priority in order to be able to sit for a long time to play online games Online game addiction will be the topic raised, the author will design a rehabilitation and talent development center with an approach to the interests of psychological and physical mental health of teenager and adolescent development. Humanitarian and psychological architecture focuses on development and health as the main factor. In addition, the Rehabilitation and talent development center will provide a place where teenager and young adult can rehabilitate, as a center for teenager development, and can also be a place to socialize in order to reduce the impact of people who are already addicted to online games.
Keywords: online games, science and technology, addiction, rehabilitation
Abstrak
 
Seiring berkembangnya zaman, perkembangan IPTEK (Ilmu Pengetahuan Teknologi dan Komunikasi) yang cukup pesat menyebabkan anak-anak mudah memperoleh informasi dan mempelajarinya, contohnya adalah internet khususnya game online. Game online merupakan suatu cara belajar dengan menganalisa bersama sekelompok/individu menggunakan strategi yang dapat dilakukan dengan menyambungkan perangkat melalui koneksi internet. Kemudahan dalam mengakses game online seperti warnet, ponsel dan komputer menyebabkan remaja dapat bermain tanpa adanya pengawasan dan penjagaan dari orang tua sehingga lupa waktu. Dalam proses ini remaja dapat memasuki tahap kecanduan karena merasa sudah asik bermain game, waktu yang seharusnya dipergunakan untuk belajar dan berbaur dengan teman telah berkurang atau bahkan tidak menjadi prioritas demi bisa duduk berlama-lama untuk bermain game online. Kecanduan game online akan menjadi topik yang diangkat, penulis akan melakukan perancangan pusat rehabilitasi dan pengembangan bakat dengan pendekatan kepentingan kesehatan mental psikis maupun fisik terhadap remaja dan juga perkembangan remaja. Arsitektur kemanusiaan dan psikologis memfokuskan perkembangan dan kesehatan menjadi faktor utama. Selain itu, perancangan pusat rehabilitasi dan pengembangan bakat akan memberikan wadah sebagai tempat remaja-dewasa muda dapat rehabilitasi, sebagai pusat perkembangan remaja, dan juga dapat menjadi wadah bersosialisasi agar dapat mengurangi dampak orang yang sudah kecanduan game online.
SIMULASI GERAK TERHADAP PENGARUH RUANG PADA PELATIHAN DAN PENGEMBANGAN TENAGA KERJA PENYANDANG TUNADAKSA
Authors: Sinaga Jonathan Nabasa , Siwi Samsu Hendra
Published: December 2023

The need for employment is still difficult for the people of Indonesia, especially for people who have physical limitations, which leads to unemployment and discrimination against them. In 2022 DKI Jakarta Province has 410,585 residents (BPS) who do not have a job (unemployed). The workforce in Indonesia is still dominated by low-skilled workers. The high unemployment rate in Jakarta is caused by the large number of untrained human resources or workers. Untrained human resources are caused by several factors such as an unsupportive economy, inequality between workers, and lots of competition between job seekers. The purpose of this research is to accommodate people with disabilities and the community with disabilities as a layer of society in Indonesia who need jobs to prepare them to have jobs. This study used a qualitative method by conducting a literature review, especially related to the theory of architectural empathy and principles of behavior for persons with disabilities. This study also conducted an analysis of the space requirements needed for persons with disabilities with disabilities as a place for workforce development. The concept of the influence of space on motion stimulation is one of the efforts to provide comfort for disabled users in conducting workforce training.
Keywords: affordance; space ; physical disability; workforce
Abstrak
Kebutuhan lapangan kerja dan diskriminasi terhadap kaum disabilitas masih terasa di masyarakat Indonesia, hal ini diakibatkan karena masih banyaknya pengangguran terutama pada kaum disabilitas. Kaum disabilitas terdapat beberapa jenis; Tunadaksa, Tunarungu, Tunanetra, Tunalaras, dan Tunagrahita. Pada penelitian ini mengangkat permasalahan tentang lapangan pekerjaan untuk kaum disabilitas Tunadaksa. Arsitektur sebagai disiplin ilmu sangat terkait dalam menjawab aspek keruangan yang terkait dengan kaum disabilitas dan ruang geraknya untuk penyediaan fasilitas pelatihan dan pengembangan tenaga kerja terutama penyandang tunadaksa. Penelitian ini bertujuan memberikan wadah untuk pelatihan dan pengembangan tenaga kerja tunadaksa berdasarkan simulasi gerak. Oleh karena itu metode yang dipakai adalah kualitatif dengan melakukan penelusuran kajian pustaka, terutama  fenomenologi, affordance dan prinsip - prinsip perilaku bagi penyandang disabilitas, sehingga akan mendapatkan desain yang sesuai dengan kebutuhan disabilitas. Hasil dari penelitian ini berupa desain yang menjawab kebutuhan disabilitas tunadaksa pada ruang pelatihan dan pengembangan tenaga kerja berdasarkan ruang geraknya. Konsep pengaruh ruang terhadap stimulasi gerak merupakan salah satu usaha dalam memberikan kenyamanan bagi pengguna penyandang tunadaksa dalam melakukan pelatihan tenaga kerja.
PENERAPAN KONSEP WATER SENSITIVE URBAN DESIGN TERHADAP PERENCANAAN PERUMAHAN PADA KAWASAN RAWAN BANJIR KECAMATAN PERIUK
Authors: Stefani Priska , Wipranata B. Irwan , Suryadjaja Regina , Santoso Suryadi
Published: December 2023

Flooding in Periuk Sub-district has been a priority issue for the local government for a long time. Until now, flood control is still an annual work program of several related parties. Meanwhile, the population growth rate of Tangerang City is increasing, so the need for residential land is also increasing over time. As an area planned as an integrated residential area, Periuk Sub-district, which borders directly with Tangerang Regency (Pasarkemis Sub-district), has experienced good progress in the development of residential areas dominated by private developers. However, flood vulnerability is an important consideration in the development of new residential areas, as is the case with the vacant land of the study object between Situ Bulakan and Situ Gelam. With the land designation as housing based on spatial plan (RTRW) Tangerang City 2023, the vacant land has not been optimally utilized because it is included in the flood-prone area. By applying the concept of water sensitive urban design (WSUD), the spatial arrangement of the residential area will focus on water cycle management (Drainage) and public open space as water catchment areas. In addition, adjustments are also made to the requirements for residential development in flood-prone areas to produce recommendations for components that are most suitable for the characteristics of the study object.
Keywords: housing planning; water sensitive urban design (WSUD); and flood-prone area
Abstrak
Kerawanan bencana banjir di Kecamatan Periuk sudah menjadi permasalahan prioritas pemerintah daerah dahulu. Hingga kini, pengendalian banjir masih  menjadi program kerja tahunan dari beberapa instansi atau pihak terkait. Sedangkan laju pertumbuhan penduduk Kota Tangerang semakin meningkat, sehingga kebutuhan akan lahan hunian juga semakin meningkat seiring berjalannya waktu. Sebagai wilayah yang direncanakan sebagai kawasan permukiman terpadu, Kecamatan Periuk yang berbatasan langsung dengan wilayah Kabupaten Tangerang (Kecamatan Pasarkemis) mengalami perkembangan dalam pengembangan kawasan hunian yang cukup baik dan didominasi oleh pengembang swasta. Namun kerawanan bencana banjir menjadi pertimbangan penting dalam pengembangan kawasan perumahan baru, seperti yang terjadi pada lahan kosong objek studi di antara Situ Bulakan dan Situ Gelam. Dengan peruntukan lahan sebagai perumahan berdasarkan RTRW Kota Tangerang tahun 2030, lahan kosong belum dimanfaatkan dengan optimal karena termasuk ke dalam kawasan rawan banjir. Dengan menerapkan konsep water sensitive urban design (WSUD), penataan ruang kawasan perumahan akan difokuskan pada pengelolaan siklus air (Drainase) dan ruang terbuka publik sebagai daerah resapan air. Selain itu juga dilakukan penyesuaian terhadap syarat pengembangan hunian pada kawasan rawan banjir untuk menghasilkan rekomendasi komponen yang paling sesuai dengan karakteristik objek studi.
STUDI POSITIONING POTENSI WISATA DESA KENDERAN TERHADAP DESA WISATA DI KABUPATEN GIANYAR
Authors: Putralim Joshua Marcell Iglecia , Suryadjaja Regina , Santoso Suryadi , Wipranata B. Irwan
Published: December 2023

Kenderan Tourism Village, a traditional settlement, is still developing today. The word kendran stands for the word sense, which is a pengater (prefix) ke and pangiring (suffix) an, so it actually becomes the word kendran, kasutr which becomes kendran. Tourism development has now become a major part of Indonesia's national development and also a source of national income. Indonesia is a country rich in diversity of art, culture and natural beauty. This wealth has the potential to be empowered through the development of tourism, including tourist villages. Tourism development is related to the role of local communities in a tourist destination. However, in Gianyar regency, there are many tourist villages that can be said to be competing with each other, therefore the authors conducted a positional study of the existence of Kenderan village against other tourist villages because Kenderan village has a lot of potential.
Keywords: traditional settlements; positioning; Traditional Villages; Tourism Villages; Tri Hita Karana
Abstrak
Desa Wisata Kenderan sebuah permukiman tradisional masih terus berkembang sampai saat ini, Kata nama Kendran berdiri dari kata indra, yang merupakan pengater (awalan) ke dan pangiring (akhiran) an, sehingga sebenarnya menjadi kata keindraan, kasutryang menjadi kendran. Pengembangan pariwisata kini sudah menjadi bagian utama dari adanya pembangunan nasional Indonesia dan juga sumber dari pendapatan nasional. Indonesia adalah negara yang kaya dengan keanekaragaman seni, budaya dan keindahan alam. Kekayaan tersebut memiliki potensi untuk  diberdayakan melalui pengembangan pariwisata, termasuk desa wisata. Pembangunan kepariwisataan berkaitan dengan peranan masyarakat lokal di suatu destinasi wisata. Namun di dalam kabupaten Gianyar terdapat banyak desa Wisata yang bisa dikatakan saling bersaing, oleh karena itu penulis melakukan studi positioning keberadaan desa Kenderan terhadap desa Wisata yang lain karena banyak potensi yang dimiliki oleh desa Kenderan.
أثر السياسة النقدية على ميزان المدفوعات: دراسة قياسية للمدة (2004-2019) العراق أنموذجاً نزار وليد قاسم الروذبياني
Authors: Walid Qasim Nizar
Published: December 2023

يحظى ميزان المدفوعات بأهمية بالغة على مستوى التحليل الإقتصادي الكلي لأي دولة، لأنه يضم دلالات ومؤشرات أقتصادية تعكس قوة أقتصاد الدولة ودرجة أندماجها مع الأقتصاد العالمي، و تسعى الدول جاهدة للمحافظة على أستقرار هذا الميزان عبر أستخدام مجموعة من السياسات والأجراءات، لأن أستقرار ميزان المدفوعات من شأنه المحافظة على مختلف التوازنات الإقتصادية الكلية، وهو ما يسهم في تحقيق الأهداف الإقتصادية المرجوة لأقتصاد البلد. وتعتبر السياسة النقدية واحدة من السياسات المهمة التي تستخدمها الدولة للتدخل في النشاط الإقتصادي وتوجيهه وفق الأهداف المنشودة ومعالجة الأختلالات الإقتصادية.
وإن تحقيق التوازن في ميزان المدفوعات واحدة من أبرز وأهم الأهداف للسياسة النقدية، حيث تستخدم هذا الأخير مجموعة من الأدوات للحفاظ على توازن ميزان المدفوعات والعمل على إعادته الى الوضع التوازني في حال تعرضه لأي أختلال سواءً بطريقة آلية عبر قوى السوق، أو من خلال تدخل السلطات النقدية.
تفترض الدراسة بأن هناك تأثير وبمستويات مختلفة لمتغيرات السياسة النقدية على ميزان المدفوعات خلال فترة الدراسة، وتهدف الدراسة الى التعرف على الدور الذي تلعبه السياسة النقدية في تحقيق التوازن في ميزان المدفوعات العراقي، من خلال الألمام بكل جوانب السياسة النقدية وكذلك ميزان المدفوعات، وأظهرت نتائج الدراسة بأن هناك علاقة ذات تأثير معنوي و موجب لكل من متغير الناتج المحلي و سعر الفائدة مع ميزان المدفوعات العراقي، أما عرض النقد الواسع فقد كانت علاقته عكسية مع ميزان المدفوعات، وقد تم أستبعاد كل من متغير سعر الصرف، التضخم، وأسعار النفط الخام من القياس وذلك لفشلهم في أجتياز أختبار المعنوية T- test.
چێیاتییا هه‌ڤڕكیێ د توخم و ته‌كنیكا درامایێ دا‌ ده‌قێ دڕامایا " خه‌ونا سه‌یدایێ هێژا " یێ (زیاد عابد) وه‌ك نموونه‌
Authors: Abdulghafour Hasan Abdulrahman
Published: December 2023

ئه‌ڤ ڤه‌كۆلینا ل ژێر ناڤێ "چێیاتییا هه‌ڤڕكیێ د ئه‌له‌مێنت و ته‌كنیكا درامایێ دا، دڕاما  خه‌ونا سه‌یدایێ هێژا وه‌ك نموونه‌"، هه‌ولدانه‌كه‌ ژبۆ دیاركرنا په‌یوه‌ندییا توخمێ هه‌ڤڕكیێ لگه‌ل توخم و ته‌كنیكێن دیترێن دڕامایێ. ژلایێ چێیاتی و باندۆر و هه‌بوونێڤه‌، هه‌ردیسان چاوانییا بكارئینانا هه‌ڤڕكیێ وه‌ك ئه‌له‌مێنته‌ك سه‌ره‌كی دگه‌شه‌كرنا دڕامایێ دا، په‌یوه‌ندییا وێ ب (ده‌ق، روویدان، كاره‌كته‌ر، ڤه‌گێڕان، ده‌م و جه)یڤه‌. ژلایه‌كێ دیترڤه‌، دگه‌ل ته‌كنیكێن دڕامایێ وه‌ك (گرێ، دیالۆگ و مۆنۆلۆگ)ێڤه‌. دڤێ ڤه‌كۆلینێ دا، دڕاما وه‌ك چه‌مك و پێناسه‌، دیرۆك، جۆر، ئه‌له‌مێنت و ته‌كنیك هاتینه‌ وه‌رگرتن. هه‌ردیسان ناساندنا چه‌مكێ هه‌ڤڕكیێ و چاوانییا تێكهه‌ڵبوونا وێ دگه‌ل تۆخمێن دیتر یێن دڕامایێ. زێده‌باری شرۆڤه‌كرنه‌كا پراكتیكی ژبۆ ده‌ق، روويدان، كاره‌كته‌ر‌، ڤه‌گێڕان، ده‌م، جه، گرێ، دیالۆگ و مۆنۆلۆگێ دپارچێن دڕاما ناڤبری دا. ب مه‌به‌ستا ئاشكراكرنا چێیاتییا هه‌ڤڕكیێ ددڕامایێ دا و په‌یوه‌ندییا وێ دگه‌ل ئه‌له‌مێنت و ته‌كنیكێن وێ. دئه‌نجام دا دیاردبیت، كو ئه‌ڤ دڕاما مه‌ ب نموونه‌ وه‌رگرتی، ب شێوه‌یه‌كێ سه‌رنج ڕاكێش و باڵكێش و ژ ئه‌نجام و سه‌ده‌مێن وان هه‌موو روویدان و دۆخێن كاره‌كته‌ر تێدا ده‌ربازبووین و ئاستێ ڤه‌گێڕانێ و ده‌م و جهێن وێ و گرێ و دیالۆگ و مۆنۆلۆگان، هێلایه‌ ئه‌ڤ دڕامایا ژدایك ببیت. ب رێكا وێ گاریگه‌رییا مه‌زن ئه‌وا هه‌ڤڕكیێ هه‌ی ل سه‌ر هه‌موو ستراكچه‌رێ دڕامایێ. دیاردبیت كو هه‌ڤڕكی بڕبڕا زیندیمانا دڕامایێ یه، په‌یوه‌ندییه‌كا راسته‌وخۆ و كاریگه‌ر ل سه‌ر هه‌موو ئه‌له‌مێنت و ته‌كنیكان هه‌یه‌. ‌
Reflexiones sobre la inconstitucionalidad del aborto autoprocurado en México: análisis de caso en la legislación del estado de Coahuila
Authors: Montoya Zamora Raúl
Published: December 2023

El objeto del presente trabajo consiste en reflexionar de manera crítica sobre las implicaciones constitucionales de la resolución dictada por la Suprema Corte de la Justicia de la Nación de México en la Acción de Inconstitucionalidad 148/2017, iniciada por la entonces Procuraduría General de la República, en contra de algunas normas de la legislación penal del estado de Coahuila, relacionadas con el tema de la prohibición absoluta del aborto autoprocurado. El caso en cuestión es relevante porque se encuentran implicados varios derechos fundamentales y porque se trata de una de las primeras sentencias de una Corte Constitucional de América Latina sobre el supuesto del aborto voluntario. Para cumplir el objetivo planeado, con soporte en los métodos exegético, dogmático jurídico y de estudio de caso, en primer lugar, se hará un estudio introductorio sobre el aborto, su tipología y algunos datos relevantes sobre la dimensión del tema, para posteriormente esbozar el panorama legal sobre el aborto en México. Acto seguido, se abordarán los antecedentes y planteamientos de la acción de inconstitucionalidad en comento, para después hacer referencia a las razones principales que sostuvieron los integrantes de la Corte, relacionados con la inconstitucionalidad de las normas que criminalizan el aborto voluntario. Finalmente, a partir de lo antes expuesto, se realizarán algunas reflexiones sobre las implicaciones constitucionales y legales de dicha determinación, de cara al esclarecimiento de algunas pautas para despenalizar el aborto autoprocurado en todo el país.
Función ciudadana en el control fiscal de la Contraloría Distrital de Medellín a las políticas públicas medioambientales: hacia una ciudadanía activa
Authors: Rendón Ángel Juan Edilberto
Published: December 2023

Este artículo de investigación sigue la metodología de la revisión documental y tiene el propósito de darle una dimensión hermenéutica al informe de evaluación por parte de la Contraloría Distrital de Medellín del control fiscal de las políticas públicas sobre medio ambiente implementadas por la Alcaldía de Medellín entre los años 2012 y 2020. Se propone que la política pública funcione como enlace entre el ámbito abstracto de las normas y la ejecución concreta mediante la intervención en la mejora de la calidad de vida de los ciudadanos que habitan el Valle de Aburrá; por tanto, el control del gasto de presupuesto público en tal implementación no es un aspecto meramente estadístico de rigor técnico, sino un garante procedimental de transparencia en el gasto público que salvaguarda derechos fundamentales concretos y que exige una concepción de ciudadanía definida adecuadamente. Primero, se fundamenta conceptualmente la importancia del control fiscal de las políticas públicas de medio ambiente en la literatura especializada; segundo, se explica la metodología empleada en el artículo, enfatizando en la importancia del aspecto ciudadano que involucra; tercero, se presentan los resultados y se los discute de modo paralelo; y, finalmente, se extraen conclusiones de cada acuerdo y se indica que hay un componente de pedagogía ciudadana que sigue sin resaltarse debidamente y que depende del ejercicio de la autonomía ciudadana como la capacidad de convertir las políticas en prácticas.
Lei e regulamento na visão do ministro Barroso
Authors: Rodrigues Cyrino André , Alves Ferreira Ramos Caio César
Published: December 2023

O artigo realiza um estudo de casos julgados pelo Ministro Luís Roberto Barroso no Supremo Tribunal Federal com o objetivo de identificar a sua visão a respeito da expansão da atividade normativa da Administração Pública e os seus impactos sobre o princípio da legalidade. O intuito inicial é descrever como as decisões e votos do Ministro Barroso buscam delimitar um campo legítimo para o regulamento administrativo, sem comprometer o princípio da legalidade. Os julgados analisados demonstram que o Ministro não adota uma leitura binária acerca da legalidade administrativa. As suas decisões não são pautadas apenas por uma noção estática de reservas legislativas ou de outros critérios formais que determinem um domínio próprio da lei e, por exclusão, do regulamento. Ao contrário, suas opiniões revelam uma compreensão dinâmica acerca das possibilidades e limites do poder regulamentar, determinados, em cada situação concreta, à luz de parâmetros materiais extraídos da Constituição. Identificamos que um dos resultados dessa abordagem é o crescimento da demanda e da oferta de controle de constitucionalidade sobre os regulamentos administrativos. Por um lado, isso atende a preocupações democráticas contemporâneas acerca da concentração de poderes normativos no Poder Executivo, limitando o seu uso abusivo. Mas, por outro, acaba por ampliar a legitimidade e as possibilidades da regulamentação administrativa, pois, à medida em que se incrementam os caminhos de controle, pode-se argumentar que se diminuem as chances de arbítrio pelo administrador.
Liberdade de organização laboral, terceirização e pejotização: a contribuição do ministro Luís Roberto Barroso
Authors: Binenbojm Gustavo
Published: December 2023

O texto se destina a demonstrar a relevância do Ministro Luís Roberto Barroso, conhecido por sua atuação em defesa das liberdades constitucionais, na construção, consolidação e aprimoramento do sistema constitucional de proteção à liberdade de organização laboral, que engloba as terceirizações e pejotizações. A livre iniciativa (art. 1º, inciso IV e art. 170, caput, CRFB) e a liberdade profissional (art. 5º, XIII, CRFB) são direitos fundamentais salutares para o Estado de Direito e demandam uma atuação ativa do Supremo Tribunal Federal para a sua defesa. O artigo enfatiza a liberdade econômica e descreve a terceirização e a pejotização como formas legítimas de organização do trabalho, em conformidade com as decisões do Supremo Tribunal Federal (STF) que afirmaram a constitucionalidade de contratações sob esses moldes. O objetivo do artigo é demonstrar, por conseguinte, a inequívoca importância do Ministro Luís Roberto Barroso na delimitação de teses que constituem um avanço do Brasil em prol da liberdade de conformação e organização do trabalho.