bluuebunny/crossref_metadata_2025 huggingface dataset:
Food for Thought: Food, Embodiment, and Knowledge
Authors: Whittall Edward , Kulinski Wiktor
Published: July 2022

The paradox of studying food is that scholars necessarily rely on the very instruments of discourse that reify a hierarchy of the senses designed to render food unworthy of serious thought: Images and texts appeal to the “higher” sense of sight; they “figure the material as intellectual, imaginative, symbolic, aesthetic,” Priscilla Parkhurst Ferguson claims (2004, 17). Reason cannot be found in the “lower” senses while eating reminds us too much of our body’s needs. But Krishnendu Ray reminds us that “much of the sociology of the body continues to be devoted to theoretical argumentation focussed on gender, sexuality, and disease, belying the sense that all social action {…} is always embodied” (2016, 26).
Skipping
Authors: Zeleny Kyler
Published: July 2022

Like the ragpicker, “everything that the big city threw away, everything it lost, everything it despised, everything it crushed underfoot, he catalogues and collects…sorts things out and makes a wise choice” (Sontag 1977:78).
My first experience with skipping involved crawling under a fence in a London back alley adjacent to a Tesco. We were trying to gain entry into Tesco’s garbage: a set of bins under lock- and-key. We did this not out of necessity but by choice. Skipping, also known as dumpster diving, is the act of going through commercial food waste to find edible items. The dented beer cans, the mounds of bread, the Brussels sprouts with a premature expiration date, the individually wrapped sushi rolls sold just moments ago. These were the type of food items one could successfully pluck from the dark.
Squatters were the ones who showed me how to skip successfully. Their logic was divergent from traditional institutionalized aestheticism; they had adopted a view of the city not as a space for consumption but as a space for alternative living. Squatter culture is unrefined with a focus on creativity and self-expression through bricolage and culturally subversive activities. This branch of squatting is related to Western Marxism and the rise of Marxist Geography within the 1970s. Generally, squatters do not belong to the upper class, they do not follow what David Harvey calls the excessive logics of accumulation like that of the city tourist. Squatters locate or buy items out of necessity, refraining from making purchases as symbols of wealth, power or prestige. This appeal to necessity-based action is also present in their views towards food consumption practices and urban food policies.
Taken with a camera purchased for one euro and gifted expired film, these photos are meant to be forensic, intimate and ‘anti-aesthetic’. They are personal images that highlight both the skipping process and the faces behind the movement.
For Dana and Her Ancestors
Authors: Cagulada Elaine
Published: July 2022

In this collection of poems, I narratively engage each chapter in Octavia E. Butler’s Kindred to examine disability and Black life anew. My engagement with the tale of longing, time-travel, and slavery that Butler weaves together in the novel is moved by an interpretive, or a phenomenological, disability studies approach, where “the experience of disability, our own or that of others, becomes the scene where we can frame how we experience embodied existence and, thus, disability becomes a place where culture can be examined anew, again and again” (Titchkosky & Michalko, 2012/2017, p. 77). Interpretive disability studies surfaces necessary questions around how we make sense of boundaries that distance ‘normal’ from ‘non-normal.’ Haitian author, Edwidge Danticat’s (2018) desire to make sense of separation is what brought her, in part, “…to the internal geography of words and how they can bridge sentences” (para. 10). Following in Danticat’s footsteps, while remaining indebted to the wisdom of Black women storytellers' writ large, I hope to understand the separations among the characters of Kindred, namely among Kevin, Rufus, Alice, Alice’s mother, Hagar, Dana and her ancestors, and Tom Weylin, and, in so doing, emerge, through poetry, from a geography of words charted by Butler and again encountered. The below poetic emergence reveals all boundaries as bridged, showing how disability can become a place where culture can be examined anew. For Dana and her ancestors, perhaps we might wonder about what it means to be in kindred with notions of normal and non-normal, and to live in kindred with one another.
Please Call Me by My True Name
Authors: Williams Ken
Published: July 2022

Who are you? Our identities are constantly evolving. They are complex and complicated and beautiful, like the tangled branches of a vine that intertwines. This poem is a critical journey into identity and the historical pieces that produce the whole. It chronicles the uprooting of a people, physically dispossessed and, worst, psychologically traumatized by personas invented by the oppressor to justify their displacement. It tells the tale of uncomfortable truths and personal triumphs, bearing witness to the cognitive dissonance that feeds inhumanity and violence. As painful as it can be, journeying through the darkness to reclaim your truth can be a liberatory step for healing and self-love. With this in mind, below I offer a response to the unrelenting encounters of anti-Black racism, the hypocrisy and hegemony in dominant discourses, the constant self-proving and emotional violence one must navigate as a means of survival, all too familiar with Canada’s unique brand of subtle and polite racism. This poem represents an ancestral journey of personal rebirth, wherein I engage in a rediscovery of identity and the vestiges of various forms of oppression that reside within us, offering an ontological and epistemological journey into the self that provides a comprehensive understanding of who I am.
White Supremacy in Rainbow
Authors: Piña D. Alex
Published: July 2022

Written in the wake of the COVID-19 pandemic, this article explores the limits of solidarity between LGBTQ Pride and Black Lives Matter (BLM). In 2020, most Pride events around the world were cancelled due to COVID-19; however, many were reimagined in new forms that centered BLM. Using Global Pride 2020 as a case study of one such event, I argue for an understanding of Pride organizations’ cooptation of BLM that extends beyond clichés of performative activism to consider how such solidarities serve to legitimate logics of white supremacy. At a time when global pandemics of disease and racial violence made clear the importance of reimagining existing systems, and radical change became increasingly conceivable to the global public, I question the compatibility between conventional discourses of LGBTQ progress and Black freedom. Specifically, I examine how Pride organizations used the global disruption and devastation of COVID-19 to summon support from the BLM movement while simultaneously perpetuating anti-blackness especially and racialized homonationalisms more generally.
American General Election 2020: Why Trump Failed and What to Expect From Biden?
Authors: Mai Nguyen Nhu , Van Chu Thanh
Published: July 2022

The failure in the US election 2020 has ended the former US president Donald Jr. Trump’s efforts in “making America great again”. This article looks at the gains and losses to the USA during his heated time in the office, seeking for the reason for his failure in the general election and forecasting short-term visions of this powerful nation under the newly-elected Joe Biden’s presidency. The results from this discussion paper has shown that the former US president Donald Jr. Trump set off his office term impressively but the final year stopped his progress and even erased most of his efforts with unexpected incidents. The candidate from the Democratic Party, Joe Biden was therefore supported greatly by both the people and the “right time” to get into the White House without much difficulty. However, in regard to the contemporary international and domestic situations, the USA under the newly-elected president Joe Biden’s leadership is expected to confront a considerably hard time in the next four years. As a large-scale economy, the USA’s influences and effects on other countries around the world deserve to be examined more carefully than ever.
The US Anti-Dumping Measures in Law, in Practice and Their Problems
Authors: Lan Anh Le
Published: July 2022

The US anti-dumping law is important in the US trade protection legislation in particular as well as the US trade law in general. The primary objective of US anti-dumping measures is to deal with dumping actions by foreign exporters in the US market to protect domestic producers. The objective of the paper is to analyze the current issues of the US anti-dumping measures in order to assess their feasibility. The research has shown that among the three US anti-dumping measures, price undertaking (suspension agreement) is a viable option for the parties to terminate anti-dumping investigation at its preliminary stage, but in fact, it is less applicable in practice; instead, anti-dumping duty is mostly used. This makes anti-dumping measures turn into a more likely tariff measure than a non-tariff measure.
TỪ LOẠI TIẾNG ĐỨC VÀ CÁC LỖI LIÊN QUAN CỦA SINH VIÊN KHOA NGÔN NGỮ VÀ VĂN HOÁ ĐỨC
Authors: Lê Thị Bích Thủy
Published: July 2022

Trong quá trình giảng dạy tiếng Đức, chúng tôi nhận thấy sinh viên học tiếng Đức tại Trường Đại học Ngoại ngữ, Đại học Quốc gia Hà Nội (ULIS) thường mắc lỗi liên quan tới từ loại của ngôn ngữ này, đặc biệt là các từ loại biến đổi hình thái. Để có một cái nhìn cụ thể hơn về các loại lỗi liên quan và tần suất mắc những lỗi đó, chúng tôi tiến hành khảo sát phân tích, phân loại và thống kê lỗi xuất hiện trong 16 bài thi Viết ở trình độ B1 của sinh viên Khoa Ngôn ngữ và Văn hóa Đức, ULIS. Kết quả nghiên cứu chỉ ra rằng tỷ lệ mắc lỗi ở tính từ khá cao, chủ yếu do sinh viên không biến đổi hình thái hoặc biến đổi hình thái không đúng đuôi tính từ khi sử dụng tính từ làm định ngữ cho danh từ. Đối với động từ và danh từ, sinh viên mắc lỗi ở phạm trù Số nhiều nhất. Số lỗi mắc phải ở phạm trù Ngôi của động từ cũng không phải ít. Đối với đại từ, quán từ và danh từ, phạm trù Cách cũng gây không ít khó khăn cho sinh viên. Dựa trên những kết quả nghiên cứu này, giáo viên dạy thực hành tiếng Đức cũng như những nhà nghiên cứu giảng dạy tiếng Đức có thể có những cách xử lý phù hợp về mặt giáo học pháp và từ đó giúp sinh viên tránh mắc lỗi cũng như khắc phục được các lỗi liên quan.
AN ANALYSIS OF SONGS ABOUT MOTHER BY NGUYEN VAN TY FROM SYSTEMIC FUNCTIONAL LINGUISTICS PERSPECTIVE
Authors: Thi Thu Hang Ta
Published: July 2022

This paper explores experiential meaning realized in transitivity resource and interpersonal meaning realized in the mood and modality resources of two songs about mother by Nguyen Van Ty. The discussion of the experiential and interpersonal meaning explored will enable the researcher to have a better understanding of the image of mother depicted in the two songs. The theoretical framework employed for analysis is Systemic Functional Linguistics. The data for analysis is all clause simplexes collected from the two songs. The findings show that material process is mostly used in both songs and followed by mental, relational and behavioural processes. There are no verbal and existential processes found in both songs. In terms of interpersonal meaning, there is a very high frequency of declarative clauses and a very small number of interrogative and exclamative clauses. Although the occurrence of modality is very humble, it is deployed in both songs. It is recommended that the two songs can be used as an effective source for students who take an interest in studying the Vietnamese language from Systemic Functional Linguistics view.
STRATEGIES FOR REPRESENTING SOCIAL ACTORS: A CASE STUDY
Authors: Hoa Nguyen
Published: July 2022

The study explored the strategies used for representing the two social actors, DonaldTrump and Hillary Clinton as a case-study. Data was the transcript of the speech delivered at the 2016Democratic National Convention (DNC) by President Obama. Grounded in the view that an actor isdefined in terms of who he is and what he does, the study adopted a combined approach drawn on vanLeeuwen’s social actor representation framework (SAR) and Halliday’s transitivity analysis. Findingsreveal the speaker deployed selected strategies to support, to identify with Clinton, and to other Trumpat the same time. The use of van Dijk’s ideological square showed how the Us vs. Them characterizationfunctioned as a strategy to further legitimation or de-legitimation of social actors. The study suggeststhat representations are potentially biased. However, it implicitly recognizes a more powerful role ofnon-discursive social practices. Implications and suggestions for future research are offered.
Situation of primary health care activities in non-communicable diseases for people in Dap Thanh commune, Ba Che district, Quang Ninh province in 2019
Authors: Ban Nguyen Vu , Anh Tuan Le , Duc Nhu Dang , Duc Loi Vu , Ngoc Ha Vu , Tuan Mac Dang , Thanh Trung Nguyen
Published: July 2022

Objectives: Describe the current status of village health care workers (VHWs) in non-communicable diseases (NCDs) with people in Dap Thanh commune, Ba Che district, Quang Ninh province in 2019. Subjects and methods: Direct interview with people in Dap Thanh commune, Ba Che district, Quang Ninh province: 151 people aged 18 and over. Information related to exposure to messages about NCD risk factors and primary health care activities of VHWs. Results: Most of the respondents heard about NCD risk factors messages in the past 30 days, from 56.3% (messages in physical inactivity), and 59.6% (notifications). on diet), 75.5% (messages on alcohol use) to 79.5% (messages for smoking). Radio / television is the most popular source of messages (between 91.8% and 95.8%) and the majority of people hear these messages from one source (from 77.1% to 80.9%). Most of the respondents said that there is no local village health worker (53.6%). Among localities with village health workers, the most common services provided were health communication and education (54.3%), while only 30% received NCD management services. These services are rated effective and moderate (6.6 - 7.7 points). Farmers who smoke and have diabetes are more likely to hear health messages than the rest of the population. Conclusion: The results show that the primary health care activities for non-communicable diseases of the people in the Dap Thanh commune are not really effective, the role of health workers as an official source of information has not yet promoted their tasks mine. VHWs are not fully involved in primary health care activities of the people. Efforts should be made to improve the capacity and participation of VHWs in health care activities, especially those NCDs managed by local VHWs.
Clinical, Subclinical Characteristics, Treatment Results of COVID-19 patients in Dong Thap
Authors: Tuan Son Nguyen , Duy Anh Dao , Thi Nhung Le , Lan Hoang , Huu Son Nguyen , Thi Ngan Giang Nong , Hoang Miai Phuong Cu , Thi Phuong Dung Banh , Thi Ngoc Anh Tran , Le Phuong Vu , Van Dem Pham , Hung Le , Dinh Thi Dao , Xuan Khoa Ngo
Published: July 2022

A prospective descriptive study was conducted from August 2021 to September 2021 to describe the clinical and subclinical characteristics of COVID-19 patients at the field hospital of Dong Thap Community College. The study collected epidemiological data of 240 subjects. The results indicated that the male/female ratio was 1.2/1; the mean age was 29.2±15.1 (1- 65 years old). The most typical clinical symptoms of the disease are cough (45.8%), fever (45%), stuffy nose (21.7%), anosmia (13.8%), ageusia (12.9%), and shortness of breath (4.6%). Most patients have mild symptoms and a high recovery rate. This study contributes to a general assessment of clinical, subclinical factors, treatment results of COVID-19 patients in general and COVID-19 subjects at the field hospital of Dong Thap Community College in particular, which is the basis for better disease prevention measures.

Keywords: COVID-19, clinical features, Ct index, treatment results.

References

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Characteristics of Clinical and Magnetic Resonance, and Treatment Result for Anterior Cruciate Ligament Tear of the Knee Joint
Authors: Ngoc Pham Thi Minh , Son Nguyen Van
Published: July 2022

Study on 41 patients with anterior cruciate ligament rupture diagnosed and treated at E Hospital from March 2021 to April 2022 showed: Mean age: 36.02, Male: 68.3%, female: 27.7%. Traffic accidents: 65.9%. Right foot: 53.7%, left foot: 44.3%. Timefrom injury to treatment > 3 weeks: 70.7%. Clinical: loose knee: 90.2%; pain: 87.8%; difficulty going up and down stairs: 65.9%; knee swelling: 51.2%; effusion: 68.3%; front drawer: 95.1%; Lachman: 92.7%; McMurray: 41.4%; average Lysholm score: 60.88. Magnetic resonance imaging (MRI): decompression/intermittent: complete: 52.7%, partial: 46.3%; contusion, edema: 41.5%; hematoma-hemorrhage: 87.7%; bone marrow edema: 34.1%; meniscus tear: 46.3%. Treatment results: pain relief upon discharge: 70.7%; incision: dry: 56.1% drainage: 43.9%, infection: 0, after follow-up: mean Lysholm score: 86.95, complications: numbness, burning behind the thigh: 2.44%.
Prior Notification Process Under Merger Regulation: A Comparative Perspective between Vietnam and Several Countries
Authors: Hieu Truong
Published: July 2022

A prior notification process significantly contributes to the ex-ante merger review. Being familiar with many legal systems, Vietnam has led to the compulsory notification process since the first version of competition law. The Vietnamese Competition Law 2018 still keeps this legal mechanism and also sets up the new notification requirements, which help the merger review process to be more effective. Therefore, other countries’ experience is  helpful for the ongoing Vietnamese progress on merger regulation improvements. In particular, the article suggests that the stage of early consultation that has been popular in Japan and the EU can be lessons for Vietnam.
A Comparative Study of the Concept of the Child in the UN Convention on the Rights of the Child 1989 and Vietnamese Law
Authors: Duc Nguyen Tien
Published: July 2022

30 years since the inception of the United Nations Convention on the Rights of the Child of 1989, the understanding of the international community towards the legal status of children has witnessed many profound changes. One of the Convention’s great achievements is to bring about a uniform concept of the child. The article throws some light on legal aspects of this definition under the Convention. Against that backdrop, it will analyze, compare and evaluate the compatibility of Vietnam’s laws relating to children’s rights.

Keywords: Children; childhood; children’s rights; the U.N. Convention on the Rights of the Child.
From “Compilations” to “Sui Generis Right”: Which Approach to Digital Database Protection?
Authors: Sy Nguyen Luong
Published: July 2022

Databases under the Berne Convention 1886, the TRIPS Agreement 1994 and the WIPO Copyright Treaty 1996 are copyrighted as “compilations”. The EU has initiated the establishment of sui generis database right of Intellectual Property protection. Meanwhile, the United States refuses to apply the same system. This article addresses the question: What lessons for Vietnam to build an appropriate mechanism for such valuable assets of the digital era as databases?
A Comparative Study of Provisions on Criminal Liability of Legal Entities in the Criminal Law of Algeria, Morocco and Vietnam
Authors: Toan Trinh Quoc
Published: July 2022

This article presents a new research on a number of issues  concerning  corporate  criminal  liability  from  comparative  law  perspective  in  the criminal law of Algeria, Morocco and Vietnam, such as: History; legal persons are the subject of offences and the subject of criminal liability; scope of corporate criminal offences; elements of corporate criminal law; principles of attributing criminal liability to juridical persons, types of penalties and judicial/security measures applied to juridical persons committing crimes.  On the premise of comparative law research, the article draws some conclusions and proposes recommendations to improve the provisions on corporate criminal liabililty in the current Penal Code of Vietnam.

Keywords: Criminal liability of legal entities, comparison of Criminal Laws of Algeria, Morocco, Vietnam, penalties for legal entities committing crimes.
Crime Causation
Authors: Hai Nguyen Khac
Published: July 2022

Criminological theories in general based on numerous highly specialized studies focus on environmental surroundings, biological, and sociocultural and psychological factors in crime causation.  The diversity of types of crime as well as the multi-dimensional impact of different factors have shown that neither approach alone, nor special emphases within either approach, is capable of offering a comprehensive explanation for all types of crime. However, results of criminological studying contribute to the popular recommendations for crime reduce, improvement of criminal justice system as well as enhancementsocial institutions. This study opens fundamental and comprehensive recognition on crime explanation in society.

Keywords: Crime causation, crime explanation, crime prevention.
Statutory Interpretation: How Legal Reasoning and Linguistics Interact
Authors: Son Nguyen Thai
Published: July 2022

The relationship between law and language has been widely discussed as early as in 1963 when Mellinkoff published the well-known book ‘The Language of the Law’ in the US. The linguistic analysis presented in this paper is an attempt to study legal interpretation from an interdisciplinary perspective. In particular, it is intended to demonstrate actual disputes (mostly US cases) that require interpreting statutes as how legal reasoning and linguistics interact. Starting with a brief account of linguistic indeterminacy and different forms of indeterminacy in legal contexts, the author will then focus on various approaches provided by legal scholars and linguists when it comes to uncertainty in construing law. Finally, a Polish case study will be presented to exemplify how linguistic analysis, along with legal argumentation, can practically contribute to the effectiveness of legal drafting and interpretation.
White-Collar Crime in Vietnam and Preventive Measures
Authors: Dang Mai Hai
Published: July 2022

This study examines White-Collar Crime and development trends in Vietnam. The theory of planned behaviour was applied in this research to find out the influences of three factors on the criminal decisionmaking process and situational factors that influence that process. These influences include: attitude, subjective norm and perceived behavioural control. It also examines why certain individuals engage in criminal behaviours, thereby helping policymakers develop effective preventive measures.
Automobile-related Disputes at the World Trade Organization qnd Recommendations for Vietnam
Authors: Ngoc Ha Nguyen
Published: July 2022

Ngành ô tô là một trong những ngành công nghiệp lớn thế giới, có nhiều đóng góp lớn cho sự phát triển về kinh tế - xã hội của thế giới nói chung và các quốc gia có ngành công nghiệp này nói riêng. Điều này dẫn tới sự cạnh tranh gay gắt của ngành công nghiệp ô tô giữa các quốc gia có liên quan cũng như sự xuất hiện của các tranh chấp về ô tô trong khuôn khổ WTO. Việc nghiên cứu các tranh chấp về ô tô trong WTO là cần thiết, đặc biệt trong bối cảnh Việt Nam đứng trước nguy cơ bị kiện ra WTO khi dành nhiều chính sách ưu đãi cho ngành ô tô nội địa. Bài viết nghiên cứu một cách tổng quan các tranh chấp về ô tô được đưa ra giải quyết tại WTO, trong đó tập trung phân tích một số vấn đề pháp lý quan trọng được giải quyết, từ đó đề xuất một số kiến nghị để đảm bảo việc ban hành và áp dụng các chính sách, quy định dành cho ngành công nghiệp ô tô trong nước phù hợp với các cam kết quốc tế của Việt Nam.
WOMEN REPRESENTATION IN POLYGAMY GENRE TV DRAMA SERIES
Authors: Yazid Tantri Puspita , . Salsabila , Nouratama Firlia
Published: July 2022

The current development of films and drama series as mass media has a role as an effective form for conveying a message and “Mega Series Suara Hati Istri: Zahra” is one that raises a discussion with gender issues in the form of social relations between women and men. This drama series also tells the culture of polygamy and women's role is still dominated by men in social life. Based on this description, this research is built on the issue of gender and the role of women which represented in the media. The research uses Sara’s Mills discourse analysis in order to see how women represented in a polygamy genre. Focused on the micro features to analyzed how women represented by level such as subject-object position and director-viewers position. There are ten scene in total which analyzed and described by the visual images, forming dialog into text to analyze it from the text form , and also the symbols that shown in by the scenes. Based on the methods, in this research was found that there are differences in the position of women and men in the practice of polygamy where the men’s role is dominance. the formation of this drama series, which is considered to reflect the values of everyday life as well by depicting the position of women as discourse which seen from the position of the reader role and is considered by the director.
New distribution reports of Heterocera (Lepidoptera) from Batman, Hakkari, Mardin, Şanlıurfa and Şırnak provinces of Turkey
Authors: SEVEN Erdem , AYKAL Abdulaziz
Published: July 2022

The present paper deals with 102 species of moths in Erebidae, Noctuidae, Nolidae, Thaumetopoeidae, Notodontidae, Geometridae, Pyralidae, Crambidae, Lasiocampidae, Drepanidae, Sphingidae, Brahmaeidae, Cossidae, Psychidae taxa. The materials were caught by UV light traps from Batman, Hakkari, Mardin, Şanlıurfa and Şırnak provinces in Southeast and East Anatolian Regions of Turkey in 2018-2020. After the materials were softened and stretched, they were labeled. Diagnosis were made according to internal and external morphological structures based on literature data and protected in storage boxes. Of these species, 13 for Batman, 1 for Hakkari, 30 for Mardin, 4 for Şanlıurfa and, 10 for Şırnak are new reported.
Analisis Penyajian Laporan Keuangan Usaha Kecil Berbasis Technology Acceptance Model (TAM) dengan Ukuran Usaha sebagai Variabel Moderasi
Authors: Asrori Asrori , Charisma Frandi
Published: July 2022

Financial statements are financial records of an entity or company in an accounting period. Financial statements are used to measure the performance of small businesses and as a basis for making business decisions. This study aims to examine the side of the internal influence of small businesses, namely perceptions of usability and perceptions of ease of use, and test the effect of business measures in moderating the effect of independent variables on dependent variables. This research is survey research. This study uses the Structural Equation Model (SEM) analysis method. Hypothesis testing uses the SmartPLS 3.0 program. The results of the study indicate that perceived usefulness has a significant positive effect on the presentation of financial statements, business measures reinforce the influence of perceived usefulness in the presentation of financial statements. While the perception of ease of use does not have a significant effect on the presentation of financial statements, and business size is not able to strengthen the influence of perceptions of ease of use on the presentation of financial statements. The suggestion for the next researcher is to add independent variables.Keywords: Perception of Use; Ease of Use; Presentation of Financial Statements
SIMULACRA DAN RETORIKA DALAM SUSTAINABILITY REPORT: ADAKAH KONTRIBUSI PERAN AKUNTANSI?
Authors: Riduwan Akhmad , Andayani Andayani
Published: July 2022

This study aims to evaluate the extent to which the accounting and sustainability report used by companies as a tool and rhetoric media to build a positive image and gain stakeholders legitimacy. The research is based on sustainability report content analysis from five public companies in Indonesia. Sustainability report content was confirmed by the socio-ecological activities that were actually carried out by the company around the reporting period. The results of the analysis are justified based on the concept of  simulacra from Jean Baurillard, a French philosopher. The results showed that 98.43 percent of positive sustainability issues were disclosed in the sustainability report, but for negative issues, only 12.5 percent were disclosed. In the perspective of Jean Baudrillard's thinking, sustainability report contains four levels of simulacra, in which management accounting has a role in the process of creating simulacra and the development  of rhetoric.Keywords: accounting, sustainability report, simulacra, rhetoric, Jean Baudrillard.
SISA LEBIH PEMBIAYAAN ANGGARAN DAN DESENTRALISASI FISKAL TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA BARAT
Authors: Nurhayati Neni
Published: July 2022

The purpose of this research is to find out the effect of remaining more budget financing and fiscal decentralization on capital expenditure in districts/cities in the Region West Java period of 2015-2019. This research used secondary data in the form from Realized Local Government Budget obtained from Directorate General of Regional Fiscal Balance (DJPK).The population of this research is the report on government budget realization of districts/cities in West Java period of 2015-2019. All data is collected by sampling quota. The sample amounted to 105 financia report data. The analytical methods used in this research are the descriptive and statistic method of regression analysis of data panels including testing of hypotheses through F test, t-test and coefficient of determination (R2). The test model selection in this research is Fixed Effect. Based on the results of this research shows that remaining more budget financing and fiscal decentralization are simultaneously affecting capital expenditure. Partial remaining more budget financing variables and fiscal decentralization have a positive and significant impact on capital expenditure.Keywords: Remaining More Budget Financing, Fiscal Decentralization, , Capital Expenditure.
PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, DUKUNGAN MANAJEMEN PUNCAK DAN KOMPETENSI KARYAWAN AKUNTANSI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI
Authors: Febrianti Karina Fitria , Wahdiat Irwan Sutirman , Juwenah Juwenah
Published: July 2022

Accounting information System is said to be effective when information provided by the system can serve the needs of system users. Therefore, the purpose of this research is to analyze the sophistication of information technology, peak management support and employee competence accounting towards the effectiveness of accounting information system in PT. Jasa Marga (Persero) TBK Branch Palikanci-Cirebon. Where PT Jasa Marga (Persero) TBK will gradually reimburse the cash transaction system into a non-cash transaction at all toll gates. With the implementation of 100% non-cash transactions are gradually expected to help early socialization to road users. This study used a questionnaire that was distributed to 39 respondents consisting of the Finance Division, the operational Division and the Human Resources division of PT. Jasa Marga (Persero) TBK branch of Palikanci-Cirebon. This type of research is (basic research).  The data analysis methods used in this study were multiple regression analysis. The results showed that the sophistication of information technology and top management support has an effect on the effectiveness of accounting information systems, whereas accounting employee competence has no effect on the effectiveness of the system Accounting information. Keywords: Effectiveness of accounting information systems, sophistication of information technology, top management support, accounting employee Competence
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DI KEMENTERIAN AGAMA KABUPATEN TASIKMALAYA
Authors: Ramdan Pian , Prayoga Cepi Juniar , Mulyani Fithri Sri
Published: July 2022

This study aims to measure the effect of Governmental Accounting Standards and Human Resources Competence on the Quality of Financial Statements. The population in this study were all employees of the Ministry of Religion of Tasikmalaya Regency. The sample in this study used a total sampling technique. The method used in this research is descriptive analysis method with a case study approach which tries to examine the causal relationship or the cause and effect of the variables in the case. These results indicate that partially the application of government accounting standards and human resource competence has a positive effect on the quality of financial reports. The results of the research simultaneously show that the application of government accounting standards and competence of resources has a positive effect on the quality of financial reports. Keywords: Competence, Implementation of Government Accounting Standards, Quality of Financial Statements
PROFITABILITAS, KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN
Authors: Aliasari Aliasari , Nurhayati Enung , Purnama Dendi
Published: July 2022

Penelitian ini bertujuan menemukan bukti empiris pengaruh profitabilitas, keputusan investasi, keputusan pendanaan dan kebijakan dividen terhadap nilai perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan jasa sub sektor pembiayaan pembangunan yang terdaftar di Bursa Efek Indonesia periode 2014-2018 yang berjumlah 17 perusahaan. Teknik pengambilan sampel menggunakan kuota sampling, sehingga sampel dalam penelitian ini adalah 14 perusahaan. Metode yang digunakan adalah metode deskriptif dan metode verifikatif. Metode statistik yang digunakan adalah analisis data panel regresi, koefisien determinasi, dan pengujian hipotesis dengan bantuan aplikasi eviews versi 9.0. Hasil penelitian menemukan bahwa profitabilitas, keputusan investasi, keputusan pendanaan dan kebijakan dividen berpengaruh positif dan signifikan terhadap nilai perusahaan. Keywords: Profitabilitas, keputusan investasi, keputusan pendanaan, kebijakan dividen dan nilai perusahaan
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN PORSI KEPEMILIKAN PUBLIK TERHADAP LUAS PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018)
Authors: Rianti Pirda , Yusuf Ayus Ahmad , Nurfatimah Siti Nuke
Published: July 2022

This study discusses the profitability, the leverage, the size of the company and the public ownership dispersion towards the voluntary disclosure area in the basic and chemical sector manufacturing companies in the 2016-2018 period. The independent variables used are profitability, leverage, company size and the public ownership dispersion. The dependent variable is the extent of voluntary disclosure. The data analysis method in this study is a panel data regression. The study used a sample of 54 companies and 162 financial statements in 2016-2018. Data obtained based on annual report data. Data processing is performed using the Eviews 9.0 application. Evaluation result show profitability, leverage, company size and the public ownership dispersion are positive and significant to the extent of voluntary disclosure. Simultaneously all independent variables are positive and significant to the extent of voluntary disclosure. Keywords : profitability, leverage, company size, public ownership dispersion, and voluntary disclosure
PENGARUH LEVERAGE, LIKUIDITAS, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK
Authors: Khairunnisa Mirda Thalia , Muslim Ade Imam
Published: July 2022

This research aims to determine the effect of leverage, likuidity, and audit quality to tax avoidance in manufacturing company listed on Indonesian stock exchange. Independent variable in this research is leverage, likuidity, and audit quality, while dependent variable in this research is tax avoidance. This research using descriptive method. Population in this research is 130 manufacture companies Listed on Indonesian Stock Exchange during period 2016-2019. Sample in this research determined using purposive sampling technique. The analytical method used is multiple linier analysis. The result of this research indicate that leverage and likuidity has an effect on tax avoidance, while audit quality hasn’t an effect on tax avoidance. Simultaneously the variable leverage, likuidity and audit quality has an effect on tax avoidance. Keywords: Leverage, Likuidity, Audit Quality and Tax Avoidance
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN
Authors: Kartini Iin , Djuniardi Dede , Hamzah Amir
Published: July 2022

The purpose of this study was to analyze the influence of Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, Board of Directors, and Audit Committee on Financial Performance. The object of this research is the banking companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The sampling technique used in this study is non probability sampling. The sample method uses Purposive Sampling. The data analysis technique used is the classic assumption test, panel data regression analysis, coefficient of determination and hypothesis testing using the software eviews 9. The partial research results show that Institutional Ownership has positive and significant effect on Financial Performance, Managerial Ownership has positive and significant effect on Financial Performance, Independent Board of Commissioners has positive and significant effect on Financial Performance, Board of Directors has positive and significant effect on Financial Performance, Audit Committee influences positive and significant impact on financial performance. Keywords: Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, Board of Directors, and Audit Committee
ANALISIS EFISIENSI, EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN BANJARNEGARA
Authors: Ainiyah Ghonimah Zumroatun , Pratama Yogka Arief , Pradikha Enjang
Published: July 2022

The problems in this study are (1) Local Own Revenue (PAD) after the transfer by the management of the Land and Building Tax on Rural and Urban (PBB-P2) to a rapidly increasing Local Tax. (2) Local Own Revenue (PAD) within 5 (five) years always increases both before and after the transfer of the Rural and Urban Land and Building Tax (PBB-P2) to Regional Tax. This study aims to determine the level of efficiency, effectiveness, and contusion of PBB-P2 to PAD Banjarnegara Regency.This type of research is quantitative with descriptive studies or called quantitative descriptive. The data used in this study are primary and secondary data. The subject of this research is the Regional Revenue, Financial Management and Asset Agency (BPPKAD) of Banjarnegara Regency. While the object of this research is the Rural and Urban Land and Building Tax (PBB-P2). Data analysis in this research uses interpretation scale.The results of this study indicate that the level of efficiency of PBB-P2 acceptance of Banjarnegara Regency in 2014-2018 as a whole shows the criterion value of interpretation is very efficient, with an average of 2%. The level of effectiveness of PBB-P2 acceptance of Banjarnegara Regency in 2014-2018 as a whole shows the criteria of interpretation values are very effective, with an average of 108%. The contribution of PBB-P2 receipts to the PAD of Banjarnegara Regency in 2014-2018 shows that the criteria for interpretation are very poor, with an average of 9%. Keywords: Efficiency, Effectiveness, Contributions, Rural and Urban Land and Building Tax (PBB-P2), Local Revenue (PAD).
PENGARUH FREE CASH FLOW DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DEVIDEN
Authors: Adiwibowo Akhmad Sigit , Larasati Oktaviana , Nurmala Putri
Published: July 2022

Penelitian ini bertujuan untuk mengetahui pengaruh free cash flow dan investment opportunity set terhadap kebijakan deviden pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018, untuk mengetahui pengaruh free cash flow terhadap kebijakan deviden, untuk mengetahui investment opportunity set terhadap kebijakan deviden pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode penelitian ini menggunakkan kuantitatif dengan adanya pengajuan hipotesis. Pemilihan sampel menggunakkan metode purposive sampling. Populasi yang digunakan pada penelitian ini adalah laporan keuangan perusahaan manufaktur sektor industry barang dan konsumsi pada tahun 2014-2018. Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda, uji asumsi klasik, yang meliputi uji normalitas data, uji multikoleniaritas, uji heteroskedastisitas, dan uji autokorelasi. Pengujian signifikan meliputi uji statistic F dan uji t, koefisien determinasi. Hasil penelitian ini menunjukkan bahwa free cash flow dan investment opportunity set bahwa sebesar 40,3% variabel dependen yaitu kebijakan deviden dipengaruhi oleh variabel independen yaitu Free Cash Flow dan Investment Opportunity Set. Dan sisanya sebesar 59,7% dipengaruhi oleh faktor lain yang tidak diangkat dalam penelitian ini. Hasil pengujian secara simultan menunjukkan bahwa free cash flow dan investment opportunity set berpengaruh terhadap kebijakan deviden. Sedangkan pengujian secara parsial menunjukkan bahwa free cash flow dan investment opportunity set berpengaruh signifikan terhadap kebijakan deviden. Kata kunci : free cash flow, investment opportunity set dan kebijakan deviden.
PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS INDEPENDEN, DAN DEWAN PENGAWAS SYARIAH TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA
Authors: Intia Laras Clara , Azizah Siti Nur
Published: July 2022

Penelitian ini bertujuan untuk menguji pengaruh dewan direksi, dewan komisaris independen, dan dewan pengawas syariah terhadap kinerja keuangan perbankan syariah indonesia. Kinerja keuangan diproksikan menggunakan ROA, populasi dalam penelitian ini adalah perbankan syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) di Indonesia yang beroperasi pada tahun 2017-2019. Teknik pengambilan sampel menggunakan teknik purposive sampling, dan diperoleh 42 sampel. Metode analisis yang digunakan unutk menguji hipotesis adalah regresi linear berganda. Hasil penelitian ini menunjukan bahwa dewan direksi tidak berpengaruh terhadap kinerja keuangan, dewan komisaris independen berpengaruh positif terhadap kinerja keuangan, sedangkan dewan pengawas syariah tidak berpengaruh terhadap kinerja keuangan. Kata Kunci: Dewan Direksi, Dewan Komisari Independen, Dewan Pengawas Syariah dan Kinerja Keuangan.
THE QUALITY OF ENVIRONMENTAL PERFORMANCE ASSESSED FROM GREEN ACCOUNTING IMPLEMENTATIONS IN COMPANIES IN INDONESIA
Authors: Ghofar Muhammad , Anita Nuswantara Dian
Published: July 2022

This study is dedicated to making a description of the quality of environmental performance in terms of the implementation of green accounting in companies in Indonesia. Sources of data used in this study are data from scientific papers related to research problems as well as from previous research. This study uses an analytical method in the form of a literature review with the help of the MAXQDA 2020 software. The results of this study prove that companies that implement and report their environmental performance or green performance in environmental reporting or green accounting in Indonesia have an influence on the company's image in the eyes of company stakeholders. Companies that report clearly and correctly their environmental performance can make users of this information aware of the company's economic and environmental performance. This information, if published, will provide various benefits in accordance with the explanation in this study, namely the quality of environmental performance in terms of the implementation of green accounting in companies in Indonesia. Most companies in Indonesia only fulfill one indicator of the implementation of green accounting, namely the presentation of costs associated with corporate waste management in the financial statements so that the company's environmental performance can only be seen through the projected numbers in the overall accounting concept. The quality of environmental performance reporting or green performance in environmental reporting or green accounting by companies in Indonesia is still not good enough, seen from the lack of environmental performance reporting by certain companies. Companies that record their environmental performance and publish these reports properly and correctly tend to have a positive image in the eyes of stakeholders.reporting by certain companies. Companies that record their environmental performance and publish these reports properly and correctly tend to have a positive image in the eyes of stakeholders.
ANALYSIS OF ACCESS TO CAPITAL IN BUSINESS ACTORS OF ORNAMENTAL PLANTS IN TOURISM VILLAGE BUNGA VILLAGE BANYUURIP KEDAMEAN ON GRESIK DISTRICT
Authors: Istiono Istiono , Rahmiyati Nekky
Published: July 2022

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy. In their daily operations, MSMEs also face various problems, including in the financial sector. This study aims to identify the need for capital and access to capital to financial institutions. The analytical method used is the proportion. This study found that the need for micro-enterprise funds is for investment in working capital and partly in land. Business actors prioritize sources of funds from their own capital and loans in the form of merchandise from fellow business actors. There are still many business actors who are reluctant to apply for credit to cooperatives and banks because they are not members of the cooperative and the requirements to get a loan are also burdensome.