bluuebunny/crossref_metadata_2025 huggingface dataset:
Terapia integral de parej= Integrative behavioral couple therapy /
Authors: Morón Gaspar Rafael
Published: November 2022

En el presente artículo se hace unabreve revisión teórica de la TerapiaIntegral de Pareja (Jacobson y Christensen,1996). Se describe la terapia y serecogen los estudios de eficacia publicadoshasta la fecha. La TIP supone laevolución de la Terapia de Pareja ConductualTradicional (Jacobson y Margolin,1979), incorpora un componente deaceptación emocional y no se centratanto en el cambio de conducta, lo quela adscribe a las terapias de tercerageneración. Los estudios indican que esun tratamiento diferente a la TPCT yque los mecanismos de cambio subyacentesla hacen más adecuada paratratar los problemas de pareja.
Impulsividad, autoestima y control cognitivo en la agresividad del adolescent= Impulsiveness, self-esteem and cognitive control of the aggressiveness of adolescent /
Authors: López del Pino Carmen , Sánchez Burón Adolfo , Perez Nieto Miguel Ángel , Fernández-Martín M.P.
Published: November 2022

La agresividad en la etapa de la adolescenciatiene un alto impacto social eidentificar los procesos psicológicosimplicados en la misma se convierte enuna importante área de investigación.El objetivo de este trabajo es determinarqué efecto tienen variables como laimpulsividad, el control cognitivo y laautoestima en la aparición de la agresividady sus distintas formas de expresiónen el periodo evolutivo de la adolescencia.Estas variables se evaluaronen 160 participantes mediante la Escalade Impulsividad de Plutchik (EI), laEscala de Autoestima de Rosenberg, laEscala de Estrategias de Control Cognitivo(Wells) y el Cuestionario de Agresividad(AQ).
Διερεύνηση της γέννησης παιδιού ως παράγοντα διακοπής της χρήσης σε μητέρες χρήστριες
Authors: Δρόσου Γεωργία
Published: November 2022

Ο σκοπός της παρούσας ανασκοπικής μελέτης είναι να διερευνήσει μία σειρά παραμέτρων που συνδέονται με την κύηση και τη γέννηση παιδιού από τοξικοεξαρτώμενη μητέρα. Πιο συγκεκριμένα, εάν η μητρότητα από μόνη της είναι ικανή να εξαλείψει την κατάχρηση ουσιών και να οδηγήσει στον απεγκλωβισμό από τον κόσμο της τοξικοεξάρτησης καθώς επίσης και ποια είναι η άμεση «πορεία» των παιδιών που γεννιούνται από μητέρες τοξικοεξαρτώμενες. Η έρευνα αποτελεί μια ανασκοπική διερευνητική μελέτη των χαρακτηριστικών των τοξικοεξαρτώμενων γυναικών-μητέρων και των συμπεριφορών τους σε σχέση με τη χρήση αμέσως μετά τη γέννηση του παιδιού τους. Αφορά είκοσι δύο (22) εγκυμονούσες τοξικοεξαρτώμενες γυναίκες και εν συνεχεία μητέρες που τα παιδιά τους (στο σύνολο είκοσι τέσσερα) εμφάνισαν νεογνικό στερητικό σύνδρομο και εξαιτίας αυτού χρειάστηκαν νοσηλεία σε εξειδικευμένο ιατρικό τμήμα συγκεκριμένα στην Α’ Μονάδα Εντατικής Νοσηλείας Νεογνών του Γ.Ν.Θ. ΙΠΠΟΚΡΑΤΕΙΟ και παρέμβαση της κοινωνικής υπηρεσίας, το χρονικό διάστημα από 01-01-2009 έως 31-12-2016. Η συλλογή πληροφοριών και δεδομένων έγινε μέσα από το ήδη υπάρχον ιατρικό και κοινωνικό ιστορικό καταγραφής στο «φάκελο» των παιδιών και των μητέρων τους κατά τη διάρκεια της νοσηλείας τους. Στην τοξικοεξαρτώμενη μητέρα η ανάγκη της για χρήση συχνά φαίνεται να είναι μεγαλύτερη από το σύνολο των αναγκών του εμβρύου που κυοφορεί και εν συνεχεία του παιδιού που τίκτει. Συνοδεύεται από τον μύθο της «κακιάς» μητέρας και ταυτίζεται με την ιδιότητα της μητρικής ανικανότητας του να δίνεις σε ένα παιδί αυτό που το ίδιο έχει ανάγκη τόσο σε επίπεδο συναισθηματικής επάρκειας όσο και σε επίπεδο υλικών αναγκών. Η παρούσα έρευνα δεν αποσκοπεί στην καθιέρωση αιτιολογικής-αντικειμενικής σχέσης ανάμεσα στη μητρότητα και στην τοξικοεξάρτηση αλλά μια προσπάθεια να καταδείξει πως ένα σημαντικό συμβάν ζωής στη ζωή μια γυναίκας χρήστριας υποκειμενοποιείται, διαμορφώνει και συμβάλλει σε ένα «σχέδιο δράσης» σε σχέση με τις συμπεριφορές χρήσης. Λέξεις κλειδιά: τοξικοεξαρτώμενη γυναίκα, μητρότητα, νεογνικό στερητικό σύνδρομο
Τοιχογραφήματα, χρήση ουσιών και η οπτική των δυνατών σημείων
Authors: Πουλουκτσή Βαρβάρα , Πουλόπουλος Χαράλαμπος
Published: November 2022

Η παρούσα έρευνα στοχεύει στη μελέτη του τρόπου με τον οποίο οι άτυποι κανόνες του δρόμου διαμορφώνουν τη συνένωση συνομηλίκων και την ενασχόληση με το τοιχογράφημα ενώ επιχειρεί να ερευνήσει τα μηνύματα που θέλει να μεταφέρει στο περιβάλλον του ο δημιουργός μέσα από την εικόνα και την πρακτική του γραφήματος και να κατανοήσει πώς αυτά συνδέονται με τον πειραματισμό και τη χρήση ουσιών. Για τη διεξαγωγή της μελέτης πραγματοποιήθηκαν 15 εις βάθος ατομικές συνεντεύξεις ενώ ο πληθυσμός του δείγματος αποτελείται από τέσσερις ομαδοποιημένες κατηγορίες πληθυσμού: πέντε (5) μέλη θεραπευτικού φορέα απεξάρτησης στην πόλη της Αθήνας και της Θεσσαλονίκης και έξι (6) ενεργούς δημιουργούς τοιχογραφημάτων με κοινή ιδιότητα την ενασχόλησή τους με την πρακτική των τοιχογραφημάτων από την περίοδο της εφηβείας. Επιπρόσθετα, προσεγγίστηκαν δύο (2) ενεργά μέλη της ομάδας «Street Art Conservators» (ST.A.CO.), τα οποία δραστηριοποιούνται στον τομέα της συντήρησης έργων τέχνης του δρόμου και συμμετείχαν στη διεξαγωγή εκπαιδευτικών προγραμμάτων σε σχολεία της Δευτεροβάθμιας Εκπαίδευσης της Αθήνας, όπου εντάχθηκε και αξιοποιήθηκε δημιουργικά η σχεδίαση τοιχογραφημάτων. Διεξήχθη μία επιπλέον συνέντευξη με ιδρυτικό μέλος της ομάδας ST.A.CO. καθηγήτρια του Τμήματος Συντήρησης Αρχαιοτήτων και Έργων Τέχνης, καθώς και με έναν θεραπευτή του Κέντρου Θεραπείας Εξαρτημένων Ατόμων (ΚΕΘΕΑ-«ΙΘΑΚΗ»), ο οποίος αξιοποίησε τη γνώση του αναφορικά με τα τοιχογραφήματα στη θεραπευτική διαδικασία και τη δημιουργία θεραπευτικής σχέσης. Ως κεντρικά θέματα αναδεικνύονται πτυχές οι οποίες συσχετίζουν το Graffiti με τη χρήση ουσιών στο πλαίσιο της εφηβικής ανάγκης για πειραματισμό με ουσίες και που συνδέουν την ανάγκη του «ανήκειν» σε μια ομάδα και τη συγκρότηση και ενίσχυση μιας κοινωνικής ταυτότητας εντός και εκτός αυτής. Σε σχέση με τη χρήση καταγράφεται πειραματισμός ή/και περιστασιακή χρήση κάνναβης και αλκοόλ, κατά βάση μετά τη σχεδίαση. Στη δε πάλη ανάμεσα στη χρήση και τη σχεδίαση, στις περιπτώσεις που η πρώτη εξελίχθηκε και κυριάρχησε, η σχεδίαση διεκόπη. Αναδείχτηκαν ζητήματα που αφορούν στη συνοχή της ομάδας (crew), ως αποτέλεσμα των ισχυρών δεσμών και της ενδοεπικοινωνίας μεταξύ των μελών. Διαφάνηκε πως η σχεδίαση Graffiti λειτουργεί ως μέσο αυτοπραγμάτωσης (self-actualization) και αναγνώρισης (recognition) εντός της κλειστής κοινότητας των ατόμων που ασχολούνται με το Graffiti. Τέλος, η φωνή των συμμετεχόντων, αποτέλεσε πηγή υποβολής προτάσεων για εφαρμογή δράσεων που μπορούν να ενταχθούν σε ένα θεραπευτικό πρόγραμμα απεξάρτησης, οι οποίες επικεντρώνονται στην ανάδειξη των δυνατοτήτων και των ταλέντων που ενυπάρχουν σε εφήβους και νεαρούς ενήλικες χρήστες με στόχο την εκ νέου κινητοποίηση και επανένταξή τους. Αξιοποιώντας την προσέγγιση των δυνατών σημείων, φάνηκε ότι το Graffiti μπορεί να λειτουργήσει σε ομάδες εφήβων, ως μέσο έκφρασης και εργαλείο πρόληψης και κοινωνικής ένταξης. Λέξεις- κλειδιά: τοιχογράφημα, χρήση ουσιών, εφηβεία, κοινωνική ταυτότητα, ανάγκη «ανήκειν», αυτοπραγμάτωση, προσέγγιση δυνατών σημείων
Η κατασκευή νοήματος στην εξάρτηση από τα τυχερά παιχνίδια και στη θεραπεία
Authors: Πατούνα Σπυριδούλα , Πουλόπουλος Χαράλαμπος
Published: November 2022

Η παρούσα μελέτη διερευνά τις αντιλήψεις και τα βιώματα ανδρών που είναι εξαρτημένοι από τα τυχερά παιχνίδια και των συζύγων/συντρόφων τους. Στόχος της έρευνας είναι η ανάδειξη του νοήματος που βρίσκουν οι παίκτες αλλά και οι σύζυγοί τους/σύντροφοί τους στην εξάρτηση αυτή, ενώ παράλληλα ερευνώνται τα κίνητρα που οδηγούν τους άντρες και τις γυναίκες να αναζητήσουν θεραπεία, στοχεύοντας στην αλλαγή της συμπεριφοράς τους και στη βελτίωση της ζωής τους. Τέλος, μελετάται το νόημα της θεραπείας για το άτομο και το ζευγάρι. Για την πραγματοποίηση αυτής της έρευνας επιλέχθηκε η ποιοτική μεθοδολογία. Το εργαλείο της έρευνας είναι η βιογραφία. Πιο συγκεκριμένα, συγκεντρώθηκαν 60 βιογραφίες από 30 παίκτες και τις 30 συζύγους/συντρόφους τους, των οποίων τα δεδομένα απάντησαν στους παραπάνω ερευνητικούς άξονες. Οι βιογραφίες συγκεντρώθηκαν με τη συνεργασία του ΚΕΘΕΑ ΑΛΦΑ, ενός Προγράμματος για την απεξάρτηση από τα τυχερά παιχνίδια, το οποίο εξασφάλισε πρόσβαση στο αρχείο του και στις πληροφορίες των θεραπευόμενών του. Η μέθοδος ανάλυσης των βιογραφιών είναι η ανάλυση περιεχομένου, μέσω της οποίας δημιουργήθηκαν κατηγορίες για κάθε έναν από τους ερευνητικούς άξονες, αναδεικνύοντας έναν σημαντικό αριθμό αποτελεσμάτων για κάθε άξονα. Διαπιστώθηκε ότι η εξάρτηση από τα τυχερά παιχνίδια είναι μια κατάσταση που φέρει πολλαπλά νοήματα για άνδρες και γυναίκες και η ύπαρξή της εξυπηρετεί διάφορους σκοπούς. Ωστόσο, είναι φανερό ότι υπάρχει κάποια στιγμή στη ζωή των παικτών και των συζύγων τους που το νόημα αυτό φθίνει. Η στιγμή αυτή αποτελεί κινητήριο παράγοντα που ωθεί άνδρες και γυναίκες στην αναζήτηση ενός νέου νοήματος ζωής. Η θεραπεία αποτελεί το μέσο μέσα από το οποίο αυτό το νέο νόημα παίρνει μορφή, συμβάλλοντας στην ενδυνάμωση του ατόμου αλλά και του ζεύγους, και φωτίζει την αισιόδοξη και ελπιδοφόρα πλευρά της ζωής και της σχέσης, την οποία φαίνεται πως κάθε άτομο έχει ανάγκη. Λέξεις κλειδιά: εξάρτηση, νόημα, ζευγάρι, θεραπεία, τυχερά παιχνίδια.
Pengaruh Sistem Perpajakan, Kualitas Pelayanan dan Terdeteksinya Kecurangan Terhadap Penggelapan Pajak
Authors: Winarsih Endang
Published: November 2022

Penelitian ini bertujuan untuk menganalisis pengaruh sistem perpajakan, kualitas pelayanan dan terdeteksinya kecurangan terhadap penggelapan pajak. Penelitian ini dilakukan pada kantor Pelayanan Pajak Pratama Makassar Selatan. Metode penarikan sampel menggunakan teknik Acidental Sampling, dan ditentukan dengan menggunakan rumus Slovin. Jumlah sampel penelitian sebanyak 100 orang. Pengumpulan data dilakukan dengan melakukan penyebaran kuesioner kepada seluruh responden. yang Metode analisis yang digunakan adalah analsisis regresi berganda. Hasil penelitian menunjukkan bahwa secara simultan dan parsial variabel sistem perpajakan, kualitas pelayanan dan terdeteksinya kecurangan memiliki pengaruh negatif terhadap penggelapan pajak
Effect of Internal Audit and Accounting Information System on the Effectiveness of Internal Control
Authors: Yusuf Marwah , Kanji Lusiana
Published: November 2022

This study aims to examine and analyze the effect of internal audit and accounting information systems on the automotive trading company PT. Kars Inti Amanah provides a perspective for the management of similar companies about internal audit and accounting information systems' power to increase internal control effectiveness. The population in this study were all employees of PT. Kars Inti Amanah, amounting to 67 people, were then sampled using a simple random sampling technique so that 40 samples were selected; this study uses a quantitative approach with descriptive statistical analysis to map the value of respondents' answers and multiple lien regression analysis to examine the influence between internal audit variables and accounting information systems on the effectiveness of internal control. The descriptive statistical analysis results show the overall value of the products that internal audit and accounting information systems have a positive and significant effect on the effectiveness of internal control at PT. Kars Inti Amanah.
Accounting Earning Response Coefficient: Synthesis of Earning Responses
Authors: Paramita Ratna Wijayanti Daniar
Published: November 2022

The research objective was to compare the value of the Earnings Response Coefficient (ERC) with the Accounting Earnings Response Coefficient (AERC). Research on earnings response has been carried out with mixed results using the Earnings Response coefficient. Several researchers provide arguments and highlight the weaknesses of the ERC measure used to measure earnings quality. This study suspects that the size of the ERC may be different if cash flows are applied and not only earnings based on historical cost or accrual principles. The synthesis process is carried out to generate new concepts and then comparisons will be made of the ERC and AERC results. The study was conducted on 69 companies listed on the Indonesia Stock Exchange in 2014-2017. The results of the different test results for the ERC and AERC values on the Paired Sample Test value are significant (0.000), which means that the value obtained by adding CFO to the AERC equation is different from the ERC concept. These results indicate that the earnings quality resulting from the AERC regression by adding the CFO value to the AERC equation is the earnings quality after being corrected by CFO, so that the AERC value reflects the real earnings quality.
The Analysis of Wealth Structure and Firm Size on Firm Value of Food and Beverage
Authors: Lamuda Ilyas , Yusuf Maysyar , Ibrahim Meimoon
Published: November 2022

This study aims to analyze the effect of wealth structure and company size on company value in the food and beverage sector to maximize the wealth structure and company size to support firm value. This research is a causal associative study with multiple linear regression analysis methods. The determination of the sample in the study used data from companies in the food and beverage sector listed on the IDX for the 2015-2019 period with a purposive sampling technique. The results show that the wealth structure has a positive and significant effect on firm value, this is because the food and beverage sector companies are a type of company that has a high earning value of productive assets, so they tend to seek internal funding, this gives a signal to investors that the company will maximize company profits for them by not adding to the financing burden of the financial burden of debt later, the characteristics of the food and beverage industry that require large capital and operational experience cause company size to have a positive and significant effect on firm value.
Factors Affect Budget Absorption In Government Institutions of South Sulawesi
Authors: Lannai Darwis , Amin Asbi
Published: November 2022

The purpose of this study was to analyze and study the effect of financial regulations, budget absorption, apparatus competence, bureaucratic environment, and organizational commitment to budget absorption by the South Sulawesi Provincial Government to be able to provide input for the policies of the South Sulawesi Provincial Government in maximizing budget absorption. This study's population was all employees of the South Sulawesi Provincial Government. They determined the sample using the technique Judgment Sampling by selecting 2 State Civil Servants represented by the Head of the regional apparatus organization Office as the Budget User Authority and Commitment Making Official at each Provincial Office. South Sulawesi so that a total of 54 samples were obtained. This study uses a quantitative approach with multiple regression analysis methods. The study results state that financial regulation, budget absorption, competence, bureaucratic environment, and organizational commitment have a positive and significant effect on budget absorption. This result implies that the community's interests always guide the South Sulawesi Provincial Government in every action and activity as principles in the planning and implementation process budgeting.
Impact of earnings per share and dividend per share on firm value
Authors: Arsal Muryani
Published: November 2022

The purpose of this study is to explore the impact of earnings per share (EPS) and dividends per share (DPS) on the value of the company on the Indonesian stock exchange for the period 2014-2017. This study uses data from 6 food industry companies listed on the Indonesian Stock Exchange to examine the impact of these variables. Multiple regression models are used to determine the effect of earning per share and dividend per share. The results of the research show that earnings per share separately have a significant and positive impact on company value. However, the dividend per share does not substantially affect the value of the company. The findings of this research also found that firm value is affected simultaneously by EPS and DPS. The study concludes that investors can use Earnings per Share as the basis for making investment decisions, particularly on the Indonesian Stock Exchange for companies in the food industry. In practical terms, the implications of this research indicate that the management of companies listed on the Stock Exchange must formulate a dividend policy and develop a company strategy aimed at internal and external factors in order to increase the value of the company.
Mosque Transparency under Frame Qur'an Surah At Taubah Verse 18: Analysis at the Mosque of Jogokariyan
Authors: Ekaviana Dessy , Triyuwono Iwan , Djamhuri Ali
Published: November 2022

The purpose of this study is to formulate accountability policies at the Jogokariyan Mosque. The research was conducted using the Islamic ethnomethodology scheme. Via interviews with several Jogokariyan mosque takmirs, the information was collected. Direct observation is also performed so that the requisite data can be thoroughly obtained. The results of the exploration show four ways in which the takmir of the Jogokariyan Mosque performs accountability practices: 1) ensuring the best for the mosque's needs; 2) providing special needs facilities for pilgrims; 3) accommodating the fulfillment of congregational worship in Maliyah; and 4) providing social security for the community. In the four phases, mutual value is included. As mentioned in verse 18 of QS At-Taubah, the adoption of accountability practices in these four ways is based on the spirit of the prosperity of the mosque. In order to receive the happiness of Allah, the takmir of the Jogokariyan Mosque uses the entire course of transparency training
Impact of Audit Committee Expertise on Earnings Management and External Auditor Moderation
Authors: Aulia Devira Yolla
Published: November 2022

Audit committees and external audits have a very important role for financial reporting and the tendency of corporate managers to manipulate earnings. Frequency is a key factor in reducing conflicts of interest and opportunistic behavior from managers. This study aims to examine the effect of the audit committee's financial expertise on earnings management with external auditors as moderation. In this study, there were 1,966 company data listed on the Indonesia Stock Exchange in 2016-2019. Earnings management variables, audit committee financial expertise, and external audit were analyzed using multiple linear regression models. The results showed that the financial expertise of the audit committee had a significant positive effect on earnings management. Audit committee expertise moderated by external audit has a negative and significant effect on earnings management.
Moderation of Leadership Style: Management Accounting Information Systems and Management Control Systems on Managerial Performance
Authors: Jusriadi Edi
Published: November 2022

This study aims to determine and analyze the effect of management accounting information systems and control systems on managerial performance with leadership style as a moderating variable at PT. Pa'baeng-baeng branch pawnshop. The data collection technique used in this research is the survey technique by distributing questionnaires and studying documentation. The population and samples used in this study were 30 respondents. The data analysis technique used is multiple linear regression analysis were processed using assistance Software SPSS26. This study indicates that the management accounting information system and control system have a positive and significant effect on managerial performance at PT. Pa'baeng-baeng branch pawnshop. These results suggest that the leadership style variable only weakens the influence of the management accounting information system and management control system on organizational performance at PT. Pa'baeng-baeng branch pawnshop. The company is expected to maintain and carry out its functions systematically so that the management accounting information system and management control system can run effectively. The company is also likely to continue improving managerial performance with variables other than the management accounting information system and control systems, such as performance measurement system variables, information technology, etc. For further researchers, this research is expected to be used as a reference to be used as material for research development by using other variables outside of this research and using more and more varied research indicators and adapted to the situation and condition of the object of study.
The Chain of Business Failures Village Owned Enterprises Gain Profits and Create Community Welfare
Authors: Suwito Suwito , Jabid Abdullah W
Published: November 2022

This study aims to uncover the chain of Village Owned Enterprises (BUMDes) business failures in the West Halmahera Regency. BUMDes business is a village government business that is run to achieve the goals of profit and society welfare. Empirical facts show that after the Village formed BUMDes and made a sizeable Equity Participation in BUMDes, what happened was that BUMDes BUMdes businesses experienced suspended animation. As a result, until now, the existence of BUMDes has not been able to contribute to Village Original Revenue and improve the welfare of rural communities as expected by the Village and the Community. The researcher uses a qualitative approach with the Transcendental Phenomenology method to achieve this goal. The research information includes elements of the village government, BUMDes managers, and village communities who have been in contact with BUMDes. The study results provide evidence that the failure of the BUMDes business is caused by the high conflict of interest of the village head and the indifference of the Village Consultative Body (BPD) towards BUMDes. This research contributes theoretically to the development of regional financial management science and information material for the West Halmahera Regency Government to make it easier for local governments to break the chain of failure of the BUMDes business.
Examining the Factors Affecting Accounting Prudence
Authors: Idrus Mukhammad , Fatimah Siti , Mukhtar Afiah , Salam Karta Negara
Published: November 2022

This study examines the effect of managerial ownership, firm size, leverage, and growth opportunities on accounting prudence. This type of research includes causal research using quantitative methods. The population in this study were all mining companies listed on the BEI, as many as 28 companies. The sample in this study was determined by purposive sampling, so the full selection was 50 data from 10 financial statements of mining companies for five years. Secondary data was collected through the Indonesia Stock Exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that managerial ownership positively and significantly affected accounting prudence. Meanwhile, firm size and leverage have no significant positive effect on accounting prudence. Meanwhile, the growth opportunities variable has a negative and significant impact on accounting prudence. The suggestions given by the author for further research are expected to consider other factors outside of this research that can affect accounting prudence such as litigation risk, taxes, and public ownership and can expand objects to other sectors and extend the research period to provide better results and more accurate.
Islamic Financial Management Practices and Business Performance in Small Industrial Companies
Authors: Sirat Abdul Hadi , Jannang Abdul Rahman
Published: November 2022

This study aims to examine the effect of Islamic financial literacy, investment decisions, funding decisions, and working capital on business performance in small halal industries (IK) in Ternate. The respondents involved were 53 IK. This research is quantitative and descriptive. Data was collected using online questionnaires, namely, google forms and interviews. This study uses a simple random sampling technique in producing the research sample. The data analysis technique used multiple regression models and research hypothesis testing. The results showed that the financial literacy of IK owners was moderate and had no effect on business performance. Investment decisions of IK players are relatively good and do not affect business performance. The funding decisions of halal IK actors are rather good and impact business performance. The findings of this study are that working capital is classified as very good and has a positive and significant effect on IK business performance. Furthermore, working capital has a dominant impact on business performance, as seen from the bear value of the t table compared to 3 (three) other variables. This research implies that it can be used as a support for strategic decisions regarding the development of IK in the city of Ternate, that IK owners need to develop financial literacy, investment decisions, and appropriate funding decisions as well as manage the company's working capital effectively and efficiently so that the achievement of business performance is better.
The Role of Financial Performance as a Mediator Between Good Corporate Governance and Firm Value
Authors: Aisyah Siti
Published: November 2022

This study examines and analyzes the effect of good corporate governance on the value of banking companies with financial performance as an intervening variable listed on the Indonesia Stock Exchange. The population in this study is the entire banking industry listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling technique, namely the determination of the sample based on specific criteria. Based on the established standards, the number of samples obtained is 11 companies. The source of this research data is secondary data, in the form of annual reports of companies and good corporate governance (GCG) for the period 2018–202044444, which were obtained through the official websites of the Indonesia Stock Exchange (IDX) and the official websites of the various companies that were the research sample. The data collection technique is done by documentation. The data obtained will be analyzed by descriptive statistical analysis and using the Partial Least Square (PLS) approach. The results showed that good corporate governance negatively and significantly affects firm value. Meanwhile, good corporate governance positively and substantially affects financial performance. Meanwhile, economic performance has a positive and significant effect on firm value; good corporate governance has a positive and significant effect on firm value through financial performance
Can Financial Ratios Improve Stock Returns in Manufacturing Companies?
Authors: Suroso Sugeng
Published: November 2022

For an investor, investing in the selected securities is undoubtedly expected to provide a rate of return that is by the risks that investors must bear. Objectively, this study aims to determine the effect of profitability ratios, liquidity ratios, leverage ratios, activity ratios, and market ratios on stock returns. This research is expected to add empirical evidence regarding profitability ratios, liquidity ratios, leverage ratios, activity ratios, and market ratios to stock returns. The type of research used in this research is verification research using the Explanatory Survey method using Inferential Statistics research techniques. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique was purposive sampling, based on the specified criteria to obtain a sample of 62 manufacturing companies whose data were by research needs. The research data obtained were analyzed using the Eviews statistical tool. This study finds that the resulting Return on Assets (ROA) will affect the number of dividends distributed. The greater the ratio of net income and total assets, the greater the dividends distributed to shareholders. The Current Ratio cannot be used as a basis for determining investors to buy and sell shares or investments. This study also found that the higher the level of Debt Equity Ratio in a company, the lower the stock returns received by investors in the company, and vice versa. Furthermore, the more significant the company uses its assets to generate total net income, the higher the stock return value. When the Price Book Value increases, the increase in stock returns will also increase.
Professionalism and Work Experience on Job Satisfaction and Auditor Performance
Authors: Badaruddin Badaruddin , Surianto Surianto , Fatmasari Fatmasari
Published: November 2022

This study aims to determine and analyze the impact of professionalism and work experience on auditors' job satisfaction and its implications for their performance at public accounting firms in Makassar. This research employs a survey method to collect data by distributing questionnaires and reviewing documentation. This study's population consisted of 50 auditors, but only 38 participants were sampled. Utilizing Smart PLS 3.0 Software, multiple linear regression analysis is used to analyze the data. The results indicated that experience and professionalism had a positive and statistically significant effect on auditors' job satisfaction. The variable work experience has a positive and statistically significant effect on auditor performance. In the meantime, professionalism has a negative and significant impact on auditor performance; and there is a positive relationship between job satisfaction and auditor performance.
The Important Role of Emotional Intelligence in Supporting Auditor Performance
Authors: Adha Wahyu Maulid , Syarif Darman
Published: November 2022

This study aims to examine and determine the effect of role conflict, role ambiguity, and role overload on the performance of auditors with emotional intelligence as a moderating variable at the Inspectorate of West Sulawesi Province. The population in this study includes the total number of auditors in the Inspectorate of West Sulawesi Province, as many as 49 auditors. In this study, the sample was taken using a census sampling technique in which the researcher took all pieces in the population. The data in this study used primary data collected by distributing questionnaires to all respondents. The statistical method used to test the hypothesis is to use multiple correlations with the help of SmartPLS software; after all the data in this study is collected, then data analysis is carried out consisting of descriptive statistical analysis, measurement model tests, or outer models consisting of (convergent validity), discriminant validity, composite reliability) and structural model tests or inner models were evaluated using R-square for the dependent construct and direct and indirect hypothesis testing. The results showed that role conflict, role ambiguity, and role overload negatively and significantly affected auditor performance. Meanwhile, emotional intelligence can moderate the relationship between role conflict, role ambiguity, and role overload on auditor performance.
Islamic Corporate Social Responsibility, Corporate Governance in the Relationship between Profitability and Company Value
Authors: Sulfati Andi , Kara Muslimin , Kadir Amiruddin , Parmitasari Rika Dwi Ayu
Published: November 2022

Through the mediation of Islamic corporate social responsibility and corporate governance, this study examines the direct and indirect effects of business profitability on firm value. Using a strategy of purposive sampling, the population of this study consists of enterprises listed on the Jakarta Islamic Index-70 of the Indonesia Stock Exchange for the period 2018-2020. The AMOS 22 and Structural Equation Modeling (SEM) examined the data. The findings revealed that profitability has a beneficial impact on the value of the company. Profitability has no positive influence on corporate governance. Corporate governance has a detrimental impact on the value of a company. Profitability has no considerable beneficial effect on the value of a company. Islamic corporate social responsibility (ICSR) has a substantial positive impact on the value of a company. Profitability influences significant value as mediated by ICSR. Corporate governance cannot reconcile the profitability and company value relationship. Companies should increase their ICSR activities because it has been demonstrated that ICSR activities can become a mechanism for companies to maintain good relations and trust with all stakeholders and can be used as a new marketing tool for companies if conducted continuously, enhancing the firm's image and value. The Next Researchers can investigate the impact of additional elements affecting firm value, such as intellectual capital, media exposure, and several others.
Public Ownership and Institutional Ownership on Firm Value Through Financial Performance
Authors: Rahman Abdul , Arjang Arjang , Iriani Nisma , Hanadelansa
Published: November 2022

This study intends to evaluate and determine the influence of public ownership and institutional ownership on company value by analyzing the financial performance of manufacturing companies listed on the Indonesia Stock Exchange in the Metal Subsector and similar industries (IDX) from 2019 to 2021. Determination of the sample using a purposive sampling technique to identify 14 companies using secondary data. To test the hypothesis, Eviews 12 was utilized to conduct a panel data analysis. The data analysis included descriptive statistics, normality tests, autocorrelation, heteroscedasticity, and determination coefficient (R Square). The results indicate that public and institutional ownership positive and statistically significant impact on financial performance. Public and institutional ownership has a favorable and significant effect on the value of a company. Financial Performance has a positive and substantial impact on the value of a company. Public and institutional ownership has a favorable and considerable effect on the value of a company as measured by its financial performance. We recommend to investors that, if they wish to invest, they get information as soon as possible so that there is no asymmetry of knowledge present when making investment selections. Firms should disclose information about their financial accounts so that investors may quickly acquire the required information and avoid losses for investors and the company itself. This study mainly utilizes metal subsector manufacturing companies; thus, it is hoped that future research will be able to incorporate companies from other industries.
Analisis Tema dan Gaya Bahasa pada Puisi “Yang Kuminta Hanyalah” Karya Taufiq Ismail dan Puisi “Perempuan Yang Tergusur “Karya W.S Rendra
Authors: Angelina Siregar  , Junifer Siregar  , Martua Reynhat Sitanggang Gusar
Published: November 2022

Penelitian ini bertujuan untuk menganalisis tema dan gaya bahasa pada puisi yang kuminta hanyalah karya Taufiq Ismail dan perempuan yang tergusur karya W. S Rendra.Dan mendeskripsikan tema dan gaya bahasa yang terkandung dalam setiap bait puisi.Penelitian ini menggunakan metode deskriftif kualitatif dengan memaparkan hasil analisis tema dan gaya bahasa pada puisi yang kuminta hanyalah dan puisi perempuan yang tergusur.Data yang dikumpulkan dalam bentuk teks dan disusun serta , mengklasifikasikan puisike dalam temagaya bahasa sesuai dengan teori yang ada.Teori yang dingunakan adalah tema dan gaya bahasa.Hasil penelitian ini menunjukkan tema dan gaya bahasa pada puisi yang kuminta hanyalah karya taufiq ismail dan puisi perempuan yang tergusur karya W.SRendra.Hasil penelitian dapat di jelaskan sebagai berikut,pertama tema yang terdapat dalampuisiyang kuminta hanyalah karya Taufiq Ismail dan perempun yang tergusurkarya W,S Rendra adalah tema mayor, dimana tema mayor yang mengcakup isi gagasan keseluruhan isi puisidan tema mayor kedua puisi tersebut, tentang keadilan dan tindak kekerasan. Gaya Bahasa yang terdapat dalam puisi yang kuminta hanyalah pleonasme, repetisi,personifikasi,klimaks,pradoks,alegori dangaya bahasa yang paling dominan adalah pleonasme sebayak 2 data,dan gaya bahasa pada puisi perempuan yang tergusur karya W.S Rendra adalah pralisme,personifikasi,paradoks,pleonasme,alegori,metominia,simbolik,dan paling dominan gaya bahasa personifikasi sebanyak 3 data.
Comparison of Intravenous Versus Nebulized Dexmedetomidine for Laryngoscopy and Intubation-Induced Sympathoadrenal Stress Response Attenuation
Authors: Singh Vishwadeep , Pahade Akhilesh , Mowar Ashita
Published: November 2022

Background: Nebulized dexmedetomidine has been used for procedural sedation and allaying separation anxiety in children. Literature regarding its use in the attenuation of laryngoscopy and intubation response via the nebulized route is scarce. We evaluated preoperative dexmedetomidine nebulization on the hemodynamic response arising from laryngoscopy/intubation, hemodynamics, analgesic consumption, and postoperative sore throat. Objectives: The primary objective was to evaluate/compare the hemodynamic effects of preoperative intravenous and nebulized dexmedetomidine on laryngoscopy/intubation and compare the efficacy of the two routes in blunting the sympathoadrenal response. The secondary objective was to evaluate their effects on intraoperative analgesic consumption and incidence and sore throat postoperatively. Methods: 120 ASA I & II adult patients undergoing elective surgeries requiring tracheal intubation were randomized to receive intravenous dexmedetomidine (1 µg/kg over 10 minutes) and nebulized dexmedetomidine (1 µg/kg in 3 - 4 mL of 0.9% saline), 30 min before anesthesia induction. Heart rate and non-invasive blood pressure were monitored for 10 min following laryngoscopy and then throughout the surgery. Intraoperative analgesic consumption, postoperative sore throat, and recovery from anesthesia were assessed. Results: No significant hemodynamic difference was found between the two groups till three minutes. Then, the difference turned significant owing to a greater fall in the heart rate and mean arterial pressure in the intravenous group. Nebulized dexmedetomidine exhibited a lesser tendency of hypo/hypertension and brady/tachycardia, while hemodynamics was more stable. There was lesser sore throat and sedation in the nebulized group. Intraoperative analgesic and propofol consumption was comparable between the two groups. Conclusions: Nebulized dexmedetomidine attenuated laryngoscopy and intubation response, although to a lesser extent than the intravenous group in equivalent doses. However, the nebulized route provided greater hemodynamic stability in the intraoperative period and lesser sedation/sore throat postoperatively without an increase in adverse effects. Nebulized dexmedetomidine may provide a more holistic and viable alternative in patients who poorly tolerate hypotension, bradycardia, and sedation.
Neurological Manifestations of Hospitalized COVID-19-Infected Patients: A Single-Center Cohort Study
Authors: Karimi Narges , Sedaghat Zahra , Jahanfekr Vahid , Bagheri Maedeh , Sharifi-Razavi Athena
Published: November 2022

Background: Although COVID-19 preferentially affects the respiratory system, it has been demonstrated that coronaviruses frequently invade the nervous system. Objectives: We aimed to report the frequency and type of neurological manifestations in hospitalized patients with COVID-19. Methods: This is a retrospective, prospective observational cohort study. Data were collected from April to July 2020 at Bu-Ali Sina University Hospital, Sari, Iran. Demographic data and clinical symptoms were recorded at the onset of the disease. Neurological manifestations were recorded into 5 categories: nonspecific central nervous system (CNS) manifestations, acute cerebrovascular disease (CVD), meningitis/encephalitis, peripheral nervous system manifestations, and inflammatory disorders (myelitis and acute disseminated encephalomyelitis). Results: A total of 420 patients were admitted to the hospital with confirmed SARS-CoV-2 infection. Of the 420 patients hospitalized with COVID-19, 282 (67%) showed some form of neurological symptoms, of whom 48.33% had nonspecific neurological symptoms. Further, 35 (8.3%) patients had acute CVD, 2 patients had encephalitis (the RNA of SARS-CoV-2 was detected in cerebrospinal fluid (CSF), 1 patient had myelitis, and 83 (19.76%) patients had peripheral nervous system manifestations. Conclusions: Neurologic symptoms (from mild symptoms to life-threatening CNS disorders) are common in admitted patients with COVID-19. As a result of coagulation disorder in patients with COVID-19, some conditions (such as stroke) can be seen, even during recovery.
NEW SEMIREGULAR VARIABLE STAR NEAR THE WIZARD NEBULA - EVOLUTION OF THE RED GIANT "MACOMP_V1"
Authors: Conzo G. , Moriconi M. , Marotta P.G.
Published: November 2022

The red giant MaCoMP_V1 in Cepheus at coordinates RA (J2000) 22:49:05:49 DEC (J2000) +57:52:41:6 is a semiregular variable star classified as SRS, number 2225960 in the AAVSO VSX database. Using the Fourier transform, the period P = (24.7510±0.062)d was evaluated and, with the support of the ASAS-SN and ZTF surveys, a well-defined light curve was made. The analysis resulted in the fundamental physical parameters of MaCoMP_V1, such as the mass M = (4.97±0.38)M(Sun) and radius R = (40.5±6.7)R(Sun), with consistent values suggesting the characteristics of a semiregular red giant. In addition, the effective temperature Teff = (4500±135)K from the Gaia catalog and the stellar evolution based on the Schönberg- Chandraskehar limit was estimated.
Meningkatkan Motivasi Belajar Melalui Kegiatan Kolase pada Anak Kelompok B TK Pertiwi II Pringsurat Temanggung Semester II Tahun Pelajaran 2017/2018
Authors: Hestiningrum C. Saptiti
Published: November 2022

In general, classroom action research aims to increase learning motivation through collage activities for children in Group B of TK Pertiwi II Pringsurat Temanggung in the second semester of the 2017/2018 academic year. Specifically, it aims to: (1) find out the application of collage activities can increase children's learning motivation (2) To determine the magnitude of the increase in children's learning motivation after collage activities are carried out. The research was carried out in two cycles, where each cycle consists of stages planning, implementation, observation, and reflection. Cycle I consisted of two meetings, as well as Cycle II. The subjects in this study were children in Group B, with a total of 16 children. The object of this research is to increase children's learning motivation through collage activities. In this study, the data collection methods used were observation, documentation and interviews. The results showed that during the implementation of collage activities with various materials at TK Pertiwi II Pringsurat, the researchers motivated all children, especially children who were not confident. After the action was taken, in Cycle I, the child started to want to do the given task. In Cycle II the children have shown an increase in their learning motivation. From the results of the research described above, collage activities can increase children's learning motivation. The children also seemed happy in doing collage activities both in Cycle I and Cycle II. The advantages of the activities carried out are very varied, including collage activities using various basic fields and using varied and diverse materials. Through fun learning activities, children's learning motivation can develop optimally.
Analisis Nilai-Nilai Profil Pelajar Pancasila pada Film G30S/PKI untuk Anak Sekolah Dasar
Authors: Ristiani Elsa , Wardana M. Yusuf Setia , Purnamasari Iin
Published: November 2022

The background that drives this research is the low grades of Pancasila students in elementary school age children. It is hoped that the G3OS/PKI film by Arifin C Noer can be a reference for Pancasila students through an innovative and fun way by watching to increase the value of Pancasila students at elementary school age. This type of research is a qualitative research with descriptive analysis. The data in this study were obtained through interviews, documentation, and observation and recording methods. The results of the analysis are that the G30S/PKI film contains six values ??of the Pancasila Student Profile, namely Faith and piety to God Almighty, and noble character, Global Diversity, Mutual Cooperation, Independent, Critical Reasoning, and Creative. The six values ??of Pancasila students appear in the description of the scenes and actions taken by the film characters. Of the six values ??of Pancasila lessons, the value of Critical Thinking is the value that often appears in the G30S/PKI film. The G30S/PKI film is based on a total analysis that includes all the values ??of Pancasila students which is used as a reference and the results of interviews with school principals, sixth grade teachers and sixth grade students, the G30S/PKI film deserves to be used as an example for the audience, especially children and the application of student grades Pancasila in everyday life.
PENGARUH DISIPLIN DAN MOTIVASI TERHADAP KINERJA PEGAWAI DI SATKER SEKJEN KEMENAG LAMPUNG TIMUR
Authors: Irpan Nurhab Muhamad
Published: November 2022

Sumber daya manusia memiliki posisi penting untuk sebuah organisasi atau perusahaan. Seperti yang dilakukan oleh Satker Sekjen Kemenag Lampung Timur juga terus meningkatkan kinerja pegawainya dalam semua aspek untuk mewujudkan nilai-nilai reformasi birokrasi. Salah satu faktor untuk meningkatkan kinerja pegawai adalah disiplin dan motovasi. Disiplin dan motivasi kerja yang tidak berjalan dengan baik akan berdampak pada kemajuan organisasi. Tanpa disiplin dan motivasi yang baik pada pegawai, sulit bagi organisasi untuk mencapai hasil kerja yang optimal. Penelitian ini bertujuan untuk mengetahui pengaruh disiplin dan motivasi terhadap kinerja pegawai pada Satker Sekjen Kemenag Lampung Timur. Metode yang digunakan adalah explanatory research dengan sampel sebanyak 15 responden. Teknik analisis menggunakan analisis statistik dengan pengujian regresi, korelasi, determinasi, dan pengujian hipotesis. Hasil penelitian ini yang pertama menunjukkan terdapat pengaruh positif dan signifikan disiplin terhadap kinerja pegawai, kedua motivasi berpengaruh positif dan signifikan terhadap kinerja pegawai, dan ketiga disiplin dan motivasi secara bersama-sama berpengaruh positif dan signifikan terhadap kinerja pegawai.
ANALISIS EFEKTIFITAS DAN EFESIENSI SISTEM PEMUNGUTAN RETRIBUSI TERMINAL (Studi Kasus Pada Unit Lalu Lintas Dan Angkutan Jalan (LLAJ) Di Kabupaten Malaka)
Authors: Seran Riki Bria
Published: November 2022

Penelitian ini untuk mengetahi efektivitas dan efisiensi pemungutan retribusi terminal di kabupaten Malaka. Data yang digunakan dalam penelitian ini adalah data sekunder. Alat analisis yang digunakan dalam penelitian ini adalah analisis deskriptif. Hasil analisis menunjukan bahwa Berdasarkan analisis rasio efektivitas penerimaan retribusi terminal di kabupaten Malaka dari tahun 2016 hingga tahun 2020 menunjukan bahwa pada tahun 2016 efektivitas pemungutan retribusi terminal dikatakan tidak efektif karena memiliki rasio efektivitas sebesar 55,12 persen yang berkisar dibawah 60 persen, pada tahun 2017 pemungutan retribusi terminal dikatakan efektif karena persentase efektivitasnya sebesar 96,77 persen berkisar antara 90 -100 persen, pada tahun 2018 pemungutan retribusi terminal dikatakan sangat efektif karena persentase efektivitasnya sebesar 101,11 persen lebih besar dari 100 persen, pada tahun 2019 pemungutan retribusi terminal dikatakan kurang efektif karena persentase efektivitasnya sebesar 62,62 persen berkisar antara 60-80 persen dan pada tahun 2020 pemungutan retribusi terminal dikatakan tidak efektif karena persentase efektivitasnya sebesar 28,90 persen berkisar dibawah 60 persen. Rata-rata efisiensi penerimaan retribusi terminal di pemerintah kabupaten Malaka selama lima tahun terakhir yaitu 2016-2020 adalahsebesar 33,07 persen. Hasil ini menunjukan bahwa kinerja pemerintah kabupaten Malaka (instansi terkait) dikatakan kurang efektif dalam merealisasikan penerimaan retribusi terminal selama tahun 2016 -2020.