bluuebunny/crossref_metadata_2025 huggingface dataset:
PERANAN WANITA PENGOLAH IKAN ASIN DALAM MENINGKATKAN PENDAPATAN KELUARGA DI KELURAHAN BERBAS PANTAI KOTA BONTANG
Authors: Tamrin Rina Indah Sari , Erwiantono  , Darmansyah Oon
Published: February 2023

The purpose of this study was to determine the income of fishermen families that involving wives in productive activities of salted fish processing and to know the role of fishermen's wives in the types of productive activities of salted fish processing and income contributions in increasing family income. This research was conducted in March 2018 - March 2019 in Berbas Pantai Village, Bontang City. The sampling method applied the census method that selected all of 15 fishermen households in research site, consisting of 15 husbands and 15 wives. The data obtained were analyzed using descriptive methods and to find out family income was analyzed using the analysis of revenue and income. The results of the family income analysis showed that women/wives who did processing by buying raw materials have smaller income ( average of Rp. 977,820.36 / month) than women/wives who did processing by obtaining raw materials through the husband's catch (average of Rp. 4,020,944.50 / month). The role of fishermen's wives in productive activities of salted fish processing were cleaning fish, drying and collecting the results of dried fish. The contribution of wives' income in the family was in average of 59% (for women who processed salted fish by buying the raw material) and 37% (for women who processed salted fish by obtaining raw material from the husband's catch).
EVALUASI PERAN PENYULUH PERIKANAN TERHADAP KELOMPOK PEMBUDIDAYA IKAN KARAMBA JARING APUNG (KJA) DI KOLAM BEKAS TAMBANG DI KELURAHAN LOK BAHU KECAMATAN SUNGAI KUNJANG KOTA SAMARINDA
Authors: Salu Dewiherawati , Helminuddin  , Purnamasari Elly
Published: February 2023

This research was aimed at knowing the extension officer’s activity towards the fish farmer group with floating-net-cages in ex-mining ponds in Lok Bahu Urban Village and knowing the role of the extension officers who were assigned in Lok Bahu Urban Village, Sungai Kunjang District, Samarinda, in encouraging the fish farmer group. This research was conducted for 5 months starting from August 2018 to December 2018. In this case, the research location was in Lok Bahu Urban Village, Sungai Kunjang District, Samarinda. Sampling was done based on a census method that was all fish farmer groups of Rawa Bening 1 and Rawa Bening 2 were the respondents of this research. The research finding showed that the fisheries extension officer’s role in encouraging the fish farmer group with floating-net-cages in ex-mining ponds was classified in a maximum high category. Therefore, the three indicators of fisheries extension officer’s role that should be improved are the extension officer’s role in transmitting the Technology and Science, in business activity and in transmitting information and innovation.
ANALISIS KELAYAKAN FINANSIAL PENGEMBANGAN EKOWISATA HIU PAUS (Rhincodon typus) DI KECAMATAN TALISAYAN KABUPATEN BERAU
Authors: Saparinah Mega , Gunawan Bambang Indratno , Saleha Qoriah
Published: February 2023

The purposes of this study were to determine the perceptions of the public and tourists on the Whale Shark ecotourism development project (Rhincodon typus), to identify the costs and benefits of the Whale Shark ecotourism development project (Rhincodontypus), to assess the financial feasibility of Whale Shark ecotourism (Rhincodontypus) based on investment criteria that include Net The Present Value, Internal Rate Of Return, Net BC Ratio and Payback Period, identify the main problems that occur in Whale Shark ecotourism (Rhincodontypus) in Talisayan Subdistrict, Berau District.

The sampling method used was a purposive sampling method with 30 respondents. The method of data analysis uses descriptive methods based on graphs and financial feasibility analysis.

The results of this study indicated that the perception of the community and tourists towards the development of ecotourism of the whale shark (Rhincodon typus) is that strongly agree with the existence of the project. The costs of infrastructure development projects for the development of ecotourism of the Whale Shark (Rhincodon typus) namely investment and operational costs consist of fixed costs and variable costs, where as the benefit of the project in economic terms can open up new jobs for local communities. In the mean while, the village popularity is becaming more famous around local tourist and foreign tourist. Infrastructure development projects for the development of the Whale Shark (Rhincodon typus) ecotourism with Net Present Value investment criteria of Rp.257,559,474, Internal rate of Return of 13%, Net Benefit Cost Ratio of 1,434 and Payback Period of 3 years are feasible to run. The problems were the access road to the location of the Whale Shark (Rhincodon typus) ecotourism and poor lighting on the road.
POLA NAFKAH GANDA MASYARAKAT NELAYAN IKAN NOMEI (Harpadon nehereus sp) DI JUATA LAUT KOTA TARAKAN KALIMANTAN UTARA
Authors: Wijayanti Tri Wuri , Saleha Qoriah , Purnamasari Elly
Published: February 2023

The purpose of this study was to obtain a description of the dual livelihood patterns of fishermen families, to know the contribution of each family member of the Nomei fishermen who worked on family income and to know the motivation of fishermen's wives in Juata Laut who were involved in applying multiple livelihood patterns. The sampling method used was purposive sampling totaling 10 families consisting of nuclear families and extended families, each of 5 families in the Juata Laut Village. The results of this study indicate that the picture of the double income pattern applied by nuclear family members and extended families is still very limited. The types of work in the field of fisheries are carried out by men and women, where all men are generally fishermen and women are all processors of dried fish. The percentage of the contribution of husband's income to the nuclear family averaged 36.42% and the percentage contribution of wife's income was 63.58% on average. While the percentage of husband's income contribution to the broad family is an average of 28.39%, the percentage contribution of wife's income is an average of 51.76% and the contribution of other family income averages 19.85%. Motivation of the wives of fishermen who are involved in earning a living is dominant in the household income factor which is felt to be lacking.
PERAN MEDIA SOSIAL SEBAGAI SARANA PROMOSI PADA PEMASARAN HASIL PENGOLAHAN AMPLANG DI KECAMATAN SANGA SANGA KABUPATEN KUTAI KARTANEGARA
Authors: Rahmasari  , Gusti Haqiqiansyah  , Qoriah Saleha
Published: February 2023

The aim of this study is to determine the level of producers perception in using social media as a means of promotion and determine the role of social media as a means of promotion of marketing envelopes. The research method used was a survey method, quantitative and qualitative data analysis techniques with a total sample of 11 people.

The results of this study indicate that the producers perception of social media is in the medium category, with a score reached 27,91 which is in the range of scores of 20,01 – 28,00. Based on index value (%) shows a score of 82,75 which is in the range of 66,68-100 which is included in the agreed category, meaning that social media for promotion tool for marketing amplang in Sanga-Sanga District is plays a role to marketing promotion

Keywords: Role of Social Media, Promotion, Amplang
KAJIAN PERANAN ISTRI NELAYAN TERHADAP PENDAPATAN KELUARGA DI KELURAHAN SUNGAI KAPIH KECAMATAN SAMBUTAN KOTA SAMARINDA
Authors: Kharisma  , Qoriah Saleha  , Muhammad Syafril
Published: February 2023

The research aimed to find out what productive activities a fisherman's wife does to increase family income, knowing how much a fisherman's wife contributed to family income and knowing what factors that affected the decision of a fisherman's wife to engage in productive activities. About 50 fishing families were taken as samples of research, sampling performed on Disproportionate Stratified Random Sampling. Analysis of the data in this study used quantitative descriptive analyses. Based on the analysis obtained the results that the productive activities carried by the wife of fishermen in the form of salted fish processing, fish crackers processing, sales of fresh fish, merchants, and service providers. The contribution of the fishermen's wife revenue to the fishermen family's income is still in a very low category of 19.31%. The influence of the factor in the decision of the fisherman's wife in the productive activity was the outpouring of productive work time.

Keywords: The role of the Fisherman's wife, contributed to income, the Sungai Kapih district.
AKSES INFORMASI PEMBANGUNAN PERIKANAN PADA MASYARAKAT DI DESA MUARA PANTUAN KECAMATAN ANGGANA KABUPATEN KUTAI KARTANEGARA
Authors: Rahmad Fitri Yanto  , Erwiantono  , Qoriah Saleha
Published: February 2023

The purpose of this study was to determine the type of information needed by the fishing community in Muara Pantuan Village and determine the type of media used by the fishing community in Muara Pantuan Village. The entire study was carried out for 14 months. This research is a research that uses survey research methods (survey method). By taking 40 respondents using disproportional stratified random sampling in a community that is active, open and has been in contact with people or institutions outside their environment, the data analysis technique used is quantitative descriptive by describing the data state data of fishermen community objects in Muara Pantuan Village.

The results showed that the type of information needed by the fishing community in Muara Pantuan Village was aquaculture technology and capture fisheries technology, while the type of media used by the fishing community in Muara Pantuan Village was interpersonal media and electronic media. Interpersonal media in the form of communication between fellow fishermen is the most commonly used media in the Muara Pantuan Village, while the electronic media most frequently used is a mobile telephone in the form of wireless communication that connects the community in Muara Pantuan Village with the community outside the Muara Pantuan Village.

Keywords: Access, Information, Media, Estuary Pantuan.
KAJIAN RELASI GENDER DALAM PENGHIDUPAN KELUARGA NELAYAN DI KAMPUNG TELUK SULAIMAN KECAMATAN BIDUK-BIDUK KABUPATEN BERAU
Authors: Risqi Wiqanda P  , Erwiantono  , Fitriyana
Published: February 2023

This study aimed at knowing the family perception toward the concept of gender relation, knowing the pattern of job distribution, contribution of income, the pattern of decision-making, working time duration, and the role in the access and control. The sampling method was purposive sampling method with a total sample of 15 fishermen families (husbands and wives). The method for data analysis in this study was crossed tabulation-based method and business analysis. 

The results of this study: The gender perception that was the husband and wife realized that there should be no conflict over gender differences in supporting the family financially, yet they should support and complete each other. Hence, it can be concluded that fishermen families are at the Social exchange theory. The pattern of job distribution was that the domestic activities were mostly performed by the wives, while public activities were performed by the husbands. The contribution to income in the family was that the average income of husbands per year was more than the average income of wives, namely 82% and 18% consecutively.  Decision-making related to domestic activities was dominantly performed together, by both husband and wife. Meanwhile of public activities was dominated by the husband.The average working time duration for the wife was 5.9 hours/day (24.7%) dan work time of husband was 12.2 hours/day (50.7%) on average. The access to resources, could be accessed jointly by husband and wife. For control, there were various dominations.
PENGARUH PENGGUNAAN MEDIA KOMUNIKASI (PRESENTASI) TERHADAP DAYA SERAP NELAYAN DI KELURAHAN BONTAG KUALA, KOTA BONTANG
Authors: Rizki Nurliana Astuti  , Said Abdussyahid  , Fitriyana
Published: February 2023

Research was aimed to find out if the counseling activities conducted positively affect the absorption of fishermen and to know the level of absorption of fishermen to the counseling activities (presentation) that have been carried out. This research was conducted in Bontang Kuala Village, Bontang City using sample method based on census (30 fishermen became respondents). The results of the analysis showed that the use of communication media (presentation) to the absorption of fishermen had a positive effect with scores of 7.86 and 9.6, respectively. The score belongs to the moderate category where the counseling activities conducted have been running well and have a positive impact for fishermen in Bontang Kuala Village although not yet fully maximized.
ANALISIS USAHA PENGAWETAN TRADISIONAL IKAN ASAP DI DESA LIANG ILIR DAN LIANG ULU KECAMATAN KOTA BANGUN KABUPATEN KUTAI KARTANEGARA
Authors: Rahman  , Elly Purnamasari  , Muhammad Syafril
Published: February 2023

The research objectives were to determine the traditional smoked fish preservation process, to determine the level of income from traditional smoked fish preservation, to determine the feasibility of traditional smoked fish preservation based on the criteria of R/C, Break Event Point (BEP), Payback Period (PP) and Return of Investment (ROI) and know the marketing channels of the traditional smoked fish preservation business in Liang Ilir and Liang Ulu Villages, Kota Bangun District, Kutai Kartanegara Regency.

This research was conducted for 12 months from March 2020 to February 2021 in Liang Ilir and Liang Ulu Villages, Kota Bangun District, Kutai Kartanegara Regency. The research method used was a survey, while the sampling of traditional smoked fish preservation was carried out by purposive sampling.

The results of research on the traditional preservation process of smoked fish in Liang Ilir and Liang Ulu villages are starting from the process of weeding and washing fish, smoking, packaging, and storing. Traditional smoked fish preservation is feasible. economy with an average feasibility indicator value of R/C value of 1.32, the value of the Break Event Point (BEP) of the selling price of Rp. 147,700, -/kg, total production of 158.61 kg/month and total sales of Rp. 525,781,-/month, the Payback Period (PP) is 1.98 months, and the Return of Investment (ROI) is 55.23% and the smoked fish preservation marketing channels are zero-level channels (producers - consumers) and one-level channels (producers - retailers - consumers).

Keywords: Business analysis, Preservation, Marketing Channels
PERAN PENYULUH TERHADAP AKTIVITAS BUDIDAYA DAN PEMASARAN IKAN LELE DUMBO (Clarias gariepinus) PADA POKDAKAN BAYUR SEJAHTERA DI KELURAHAN SEMPAJA UTARA
Authors: Wahyu Abdillah  , Nurul Ovia Oktawati  , Wahyu Fahrizal
Published: February 2023

This study aimed to analyze the role of fishery exension agent on cultivation activity and marketing of catfish (Clarias gariepinus) on POKDAKAN Bayur Sejahtera based on various criteria including the role of the fishery extension agent as a guide, as an organizer and dynamist, as a field technician, and as a facilitator. This study was analyzed using descriptive analysis and a Likert scale. This study used a case study method. The sample of this study was carried out by census method with a total sample of 26 members of the cultivator group at POKDAKAN Bayur Sejahtera.

The results of this study indicate that overall fishery extension agents have a high role in the cultivation activities and marketing of catfish (Clarias gariepinus) in POKDAKAN Bayur Sejahtera with an average score of the total indicators of 49.23 or in the high category. Partially, the role of the extension agent as a guide got an average score of 12.73 or had a high role. The role of the extension agent as an organizer and dynamist got an average score of 12.88 or had a high role. The role of the extension agent as a field technician got an average score of 12.46 or had a high role. Meanwhile, the role of the extension agent as a fasilitator got an average score of 11.15 or had a moderate role.

Key Words: Role, Fishery Extension Agent, Fishery Cultivation
ANALISIS KELAYAKAN USAHA AMPLANG STUDI KASUS UD. OGI PASSOMPE DI DESA JONE, KECAMATAN TANAH GROGOT, KABUPATEN PASER
Authors: Rafikah  , Fitriyana  , Gusti Haqiqiansyah
Published: February 2023

The purposes of this research is to analyze the financial feasibility of the amplang business Ud Ogi Passompe to see whether this business is feasible or not using investment criteria with NVP, IRR, Net B / C Ratio and Payback Period. This study used a field survey method, its sampling in the form of case studies. The results showed that from the financial aspect, amplang business is feasible to run and develop. as evidenced by the investment criteria, with an NVP value of IDR 1.683.306.559, IRR of 40%, Net BCR of 2.75 and a payback period of 2.91 years (34.9 months).

 

Keywords : Feasibility Analysis, Amplang, Financial.
ANALISIS EKONOMI USAHA BUDIDAYA IKAN LELE SANGKURIANG (Clarias gariepinus) DI KOLAM TANAH DI KELURAHAN KARANG JOANG KECAMATAN BALIKPAPAN UTARA
Authors: Pribadi Dimas Teguh , Saleha Qoriah , Syafril Muhammad
Published: February 2023

This study aimed to find out the profit and the feasibility of the Sangkuriang catfish farming business based on the following indicators: RCR, BEP (production, price, and sales), Payback Period, and ROI (Return On Investment). This study was conducted in Karang Joang urban village, North Balikpapan. The sampling method was the census method with a total respondent of 30 Sangkuriang catfish farmers. The result showed that the total profit was IDR 467,180,957 / production with an average amount of IDR 15,572,699 / respondent / production. The Sangkuriang catfish farming business, based on the RCR, BEP, Payback Period, and ROI, is feasible to be maintained.
The Role of Self Efficacy and Self-Esteem in Improving Academic Performance Amongst Aviation Polytechnic's Students
Authors:   Universitas Negeri Surabaya, Prabowo Achmad Setiyo , Nurlaela Luthfiyah ,   Universitas Negeri Surabaya, - Ekohariadi ,   Universitas Negeri Surabaya, Buditjahjanto Asto ,   Universitas Negeri Surabaya, Yundra Eppy ,   Universitas Negeri Surabaya
Published: February 2023

Quality education plays a role in supporting the creation of smart and competitive individuals in the era of globalization.To achieve good academic achievement, belief in his abilities is a crucial attitude which is in this case, is known as self-efficacy.This study aims to analyze the influence of self-esteem and self-efficacy on the academic performance amongst the Aviation Polytechnic’s students. This study is a causal research with a quantitative approach—sampling using total sampling techniques, resulting in the number of samples taken as many as 195 cadets. Collecting data in this study is by distributing questionnaires. The data analysis technique used is PLS. The results of the study proved that: (1) there is a significant influence between Self-Esteem and Self-Efficacy; (2) there is no significant influence between Self-Esteem Academic Performance; (3) there is no significant influence between Self-Efficacy and Academic Performance; (4) The results of the indirect effect are proven that Self-Esteem has no indirect effect on academic performance through Self-Efficacy. These findings indicate that the absence of Self-Esteem or Self-Efficacy cannot necessarily shape academic performance.
Students’ Experience of Service Quality of Technical Vocational Education and Training (TVET) Programs of Private Higher Educational Institutions (HEIs) in the Philippines
Authors:   University of Santo Tomas, Tadle Rene Luis , Valdez Les Paul ,   University of Santo Tomas, Fernandez Ronald ,   University of Santo Tomas, Uy Chin ,   University of Santo Tomas, de Castro Belinda ,   University of Santo Tomas
Published: February 2023

This study aimed todescribe students’ experience of service quality (training quality and delivery, student support, training facilities and student services) while enrolled in various private HEI-TVET programs. Further, itsought to determine if there weredifferences in the perception of students of the same service quality across work experience, certification, high school curriculum, and availability of scholarship.Following review of TVET literature a multi-aspect researcher-made questionnaire was developed to measure skill development, training delivery and quality, student support and services. Students (n=234) enrolled in various technical vocational courses in private HEIs participated in this study. The data was analyzed using independent t-test for comparisons across demographic profiles while Pearson’s r was utilized to test relationships between variables. Results showed high overall satisfaction on the quality of TVET training of private HEIs. The study found that work experience, certification, high school curriculum, and scholarship make a significant difference in the students’ perception in some of the quality indicators of private HEIs TVET courses. The findings are deemed valuableand useful for school and program managers, policy makers and researchers in the training and educational sector. The results imply that HEI’s can offer quality higher technical vocational programs including diploma programs and TESDA should encourage HEIs to do so. The results also suggest that TESDA must come up with responsive policy infrastructure for developing training programs that respond to the nuances and needs of changing and diverse clienteles.
НЕВРОТИЧЕСКИЕ И СОМАТОФОРМНЫЕ РАССТРОЙСТВА (НЕВРОЗЫ) У ДЕТЕЙ И ПОДРОСТКОВ
Authors: Рахманов Вагиф , Рахманов Васиф
Published: February 2023

this work is devoted Neurotic and somatoform disorders (neurosis) in children and adolescents
ПАТОЛОГИЯ ПОЧЕК
Authors: Соколов Віктор , Рожковська Галіна , Долгушин Олег
Published: February 2023

The article discusses the prevalence of kidney cancer and the problems of diagnosing this disease using radiological research methods. A comparative analysis of the effectiveness of various radiological methods in the diagnosis of kidney cancer is carried
РОЛЬ ГЛЮКУРОНОВОЇ КИСЛОТИ У БІОТРАНСФОРМАЦІЇ КСЕНОБІОТИКІВ: ХІМІЧНІ АСПЕКТИ
Authors: Оковитий Сергій , Кондратюк Наталія , Поливанов Єгор
Published: February 2023

In the XXI century, the human body began to be exposed to a variety of synthesized substances - xenobiotics. And, as their number is growing, the adaptive forces of the body are not able to provide a timely response. This leads to a decrease in immunolog
ЕКОЛОГІЯ УКРАЇНСЬКОЇ МОВИ КРІЗЬ ПРИЗМУ ЕКОЛОГІЗАЦІЇ ОСВІТИ ДЛЯ СТАЛОГО РОЗВИТКУ ТА ЗА УМОВ ВІЙНИ
Authors: Білавич Галина , Перчик Мар'яна , Кондрат Марія , Семчук Віолетта-Марія , Ханас Олександра , Марчук Соломія , Турелик Марія
Published: February 2023

The end of the XX – beginning of the XXI century is an epoch of studying various ecological problems. The ecology of the speech environment is a component of global environmental problems. Just as environmental problems can undermine the physical health o
РОЗРОБКА ЕЛЕКТИВНИХ КУРСІВ ДЛЯ ІНОЗЕМНИХ СТУДЕНТІВ ФАРМАЦЕВТИЧНОГО ФАКУЛЬТЕТУ
Authors: Пушкарьова Ярослава , Зайцева Галина , Болотнікова Анастасія , Рева Тетяна , Чхало Оксана
Published: February 2023

Higher pharmaceutical education is undergoing changes in accordance with the needs of the healthcare system and the requirements of international standards. The main goal of higher pharmaceutical education is to provide highly qualified training of pharma
РЕЗЕРВНІ ЛІНІЇ ПАРАЛЕЛЬНОГО НАВЧАННЯ У ФОРМУВАННІ ПРОФЕСІЙНОЇ ГОТОВНОСТІ УЧНІВ ВИЩОЇ ШКОЛИ
Authors: Кулаєва Заліна
Published: February 2023

The system analysis of the learning process considers the problem of activating the activity of students in the educational process through programming, control of independent work and the creation of motivation through the professional specialization of
Sports law, sports policy and the amateur athlete
Authors: McArdle David
Published: February 2023

There have been a number of significant papers on the European Court of Justice’s 2019 decision in TopFit v DLV, a preliminary reference which concerns direct nationality discrimination against an amateur athlete. This paper contributes to that knowledge-base by drawing on those contributions but also by setting the case in its historical context to show how it aligns with forty years’ worth of developments in both sports law and sports policy. Furthermore, TopFit illustrates that the potential ramifications of the EU’s sports competence as laid down in Article 165 TFEU might be greater than they first appear. Contrary to the Advocate General’s Opinion, the Court held that direct nationality discrimination laws were applicable to amateur sporting activities – there was no need to establish the existence of economic activity which, fortuitously, Biffi possessed. It thus needs to be considered alongside the wider caselaw on EU citizenship, and the case is not a matter of ‘purely sporting interest.’ But nationality restrictions can still be legitimate if they are deemed to be a proportionate response to a legitimate sporting concern. In any other cultural sphere, the idea that one’s desire to take part in an amateur event might be lawfully ended by ‘proportionate’ discrimination would seem ludicrous. The paper argues that sport’s privileged position within the European Union is a reflection of its ability to leverage its financial muscle and ubiquity, and its concomitant ability to influence policymakers; it does not possess any ‘inherent’ qualities that make it ‘special’ in comparison to other cultural fields.
To be or not to be specific?
Authors: Meredith Jack , Garcia Borja
Published: February 2023

This article analyses how EU institutions have defined the so-called specificity of sport and the extent to which its recognition might have affected the application of internal market and competition law to sport after the adoption of Article 165 TFEU. The article relies on qualitative and inductive thematic analysis of 83 sport-related documents adopted by EU institutions. Four main themes have been identified: Definition of sports specificity, categorisation of sporting exceptions, contribution of sporting exceptions to the specificity of sport, and the impact of Article 165 TFEU in the application of EU sports law. Our findings suggest that the EU has defined the specificity of sport around a set of unique characteristics that differentiates sport from other industries. While the formal recognition of the specific structures of sport in the Treaties had little effect on the application of free movement and anti-trust provisions to sport, it seems to have had some impact in the recent application of state aid provisions to sport. Our findings are of relevance for existing debates on the regulation and governance of sport in Europe and the development of the so-called European Model of Sport.
Where good intentions fail
Authors: Gündogan Ilker
Published: February 2023

Sport diplomatic relations between high-ranking party-state actors in the People’s Republic of China and foreign actors in sport have intensified significantly in recent years. The Chinese political centre under the leadership of Xi Jinping wants to transform the country into a “powerful sports nation” (体育强国, tiyu qiangguo). At the same time, China is seen as an important (future) market by many international actors in sport. The purpose of this research article is to retrospectively trace, understand and explain the interactions between Chinese political and foreign socio-economic actors with regard to the policy field of sport in the Xi Jinping era. Drawing on the interaction-oriented policy research of Renate Mayntz and Fritz W. Scharpf, it is argued that the analytical concept of political steering is suitable for examining such reactions and interactions between actors. The case-centred qualitative research method of “explaining-outcome process tracing” was chosen for this study to investigate interactions between the Chinese party-state and the German Football Association with regard to the thematic focus on Tibet.
Researching football, identity and cohesion in Europe
Authors: Finger Tobias , Amann Jennifer , Biel Jonas , Niemann Arne , Reinke Vincent
Published: February 2023

Multiple crises are endangering the project of European integration, increasingly threatening social cohesion in Europe. Countering these dangers is necessary for the persistence of the European project. While international cooperation continues, it regularly remains in the sphere of political institutions, and interpersonal contact and exchange across Europe is often reserved for socio-economic elites. This conceptual paper argues that football, as a highly Europeanised mass leisure activity with fandom from socially diverse audiences all over Europe, has a strong potential to supplement existing exchange and cooperation, thus strengthening social cohesion in Europe. Based on a secondary analysis of the existing literature, the central concepts of football, (European) identity, and social cohesion are discussed, and their causalities and potential effects are described. A draft research strategy is outlined to analyse concrete football-based European stimuli, European expressions of fandom, and international practices of exchange. We conclude that football leads to the emergence of European identities among fans by exposing them to Europe and strengthens social cohesion through the establishment of international social relations utilised for reciprocal cooperation and action. Football could further be used as a blueprint for similarly Europeanised cultural phenomena, and the outlined research agenda adjusted accordingly to examine them.
STEM education in early primary years: Teachers’ views and confidence
Authors: Nikolopoulou Kleopatra , Tsimperidis Ioannis
Published: February 2023

Pre-school and first years of primary school provide the basis for future learning in STEM, and teachers’ views-confidence are important for effective classroom practices. This study investigated teachers’ views and confidence in implementing STEM education in early primary years. The participants were 140 Greek teachers who completed an online 35-item questionnaire. Teachers expressed positive-strong perceptions and confidence in implementing STEM education in early primary years. Over 80% of the sample expressed agreement in that they feel comfortable-confident when they facilitate inquiry-based learning activities within mathematics or science topics. The practical obstacles of resources-material and time to explore STEM topics and implement learning activities were reported. The findings have implications for educational policy and practice.
Analisis Price Earning Ratio Dan Unusual Market Activity Terhadap Stock Price Movement Dengan Stock Investment Risk Sebagai Pemoderasi
Authors: Permatasari Mega , Tambun Sihar
Published: February 2023

Penelitian ini adalah penelitian tentang pengaruh price earning ratio dan unusual market activity terhadap stock price movement yang dimoderasi stock investment risk. Di dalam investasi ada 3 fase penting dalam pergerakan harga saham, yang pertama fase akumulasi, kedua fase partisipasi publik dan yang terakhir fase distribusi. Pergerakan harga saham yang tidak wajar dapat diindikasi dengan diterbitkannya unusual market activity, yang bertujuan sebagai pemberitahuan bahwa harga saham tersebut sedang mengalami fluktuasi yang diindikasikan tidak wajar. Stock price movement pada dasarnya sangat sensitif terhadap sentiment pasar baik positif maupun negatif, dalam hal ini price earning ratio merupakan salah satu rasio keuangan yang digunakan oleh investor terutama investor para penganut analisis fundamental, dimana price earning ratio mencerminkan harga untuk setiap rupiah laba.
Pengaruh Ukuran Perusahaan terhadap Financial distress dengan Corporate Social Responsibility (CSR) sebagai Variabel Moderating
Authors: Wardani Dewi Kusuma , Hidayati Yuli
Published: February 2023

Penyebaran virus Covid-19 menyebabkan PDB di Indonesia terkontraksi, hal tersebut menyebabkan perusahaan di Indonesia mengalami kesulitan keuangan. Ukuran perusahaan serta pelaksanaan CSR dapat menjadi faktor terjadinya fianancial distress pada suatu perusahaan. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh ukuran perusahaan terhadap kondisi financial distress dengan moderasi CSR. Penelitian bersifat kuantitatif dengan populasi penelitian adalah perusahaan manufaktur yang telah terdaftar di BEI pada tahun 2015-2019. Sampel pada penelitian ini diperoleh dengan menggunakan metode purposive sampling, sehingga diperoleh 50 perusahaan manufaktur. Data pada peneleitian ini adalah data sekunder yang diperoleh dari www.idx.co.id. Metode pengujian data yang digunakan adalah analisis regresi logistik dan moderated regression analysis (MRA). Penelitian ini menemukan dua hasil. Pertama, ukuran perusahaan mempunyai pengaruh negatif terhadap financial distress. Kedua, CSR tidak dapat memoderasi pengaruh negatif dari ukuran perusahaan terhadap kondisi financial distress di perusahaan manufaktur. Implikasi dari penelitian ini adalah perusahaan dan investor dapat memprediksi kondisi keuangan perusahaan melalui ukuran perusahaan serta pelaksanaan CSR
Perbedaan Penerimaan Pajak Sebelum Dan Sesudah Peraturan Pemerintah Nomor 23 Tahun 2018 Di Kantor Pelayanan Pajak ABC
Authors: Larasati Kirana Sasha , Wijaya Suparna
Published: February 2023

Usaha Mikro, Kecil dan Menengah (UMKM) mendominasi jumlah total unit usaha, berperan dalam penyerapan tenaga kerja dan berkontribusi besar terhadap Produk Domestik Bruto (PDB) di Indonesia. Salah satu bentuk perhatian dan dukungan dari pemerintah adalah dengan memberikan kemudahan bagi wajib pajak UMKM untuk melakukan kewajiban perpajakannya, dengan perhitungan yang sederhana dan tarif yang kecil. Pemerintah juga memberikan keringanan dengan turunnya tarif dari 1% ke 0,5% dengan ditetapkannya peraturan pemerintah yang mulai berlaku efektif pada 1 Juli 2018. tujuan penelitian untuk mengetahui tingkat pertumbuhan wajib pajak, tingkat kepatuhan wajib pajak, penerimaan pajak, dan menguji perbedaan antara penerimaan pajak sebelum dan sesudah diterbitkannya Peraturan Pemerintah No 23 Tahun 2018 di Kantor Pelayanan Pajak ABC. Metode penelitian yang digunakan adalah metode campuran. Hasil penelitian terjadi pertumbuhan wajib pajak, tingkat kepatuhan yang berfluktuasi, penerimaan pajak yang mengalami peningkatan tiap tahun namun menurun setelah diberlakukan ketentuan baru. Meskipun mengalami penurunan, berdasarkan uji beda diketahui bahwa penurunan tersebut tidak signifikan, hal ini karena terdapat pertumbuhan wajib pajak baru yang tentunya menambah sumber penerimaan pajak.
Kajian Perpajakan UMKM Dalam Rangka Meminimalisasi Fenomena Bunching
Authors: Wijaya Suparna , Irawan Ferry , Marfiana Andri
Published: February 2023

Fenomena bunching sendiri di dunia Internasional sering dilakukan oleh usaha kecil untuk menghindari batasan dalam kewajiban sebagai Pengusaha Kena Pajak dalam Pajak Pertambahan Nilai dan/atau batasan bagi penggunaan presumptive tax dalam pajak penghasilan. Tujuan penelitian ini adalah untuk mengkaji Peraturan Pemerintah Nomor 23 Tahun 2018 dalam rangka meminimalisasi fenomena bunching. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan tematik analisis. Hasil penelitian menunjukkan bahwa penghindaran pajak merupakan salah satu upaya yang dapat dilakukan oleh wajib pajak untuk dapat meminimalisasi pembayaran pajak dengan cara memanfaatkan celah (loophole) yang ada dalam peraturan perundang-undangan. Peraturan Pemerintah Nomor 23 Tahun 2018 merupakan ketentuan yang memberikan kemudahan bagi wajib pajak untuk dapat memenuhi kewajiban pajaknya. Namun demikian, penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 dapat dimanfaatkan oleh wajib pajak untuk meminimalisasi beban pajak yang harus dibayar. Penelitian ini memberikan dua rekomendasi penting, yaitu: pengaturan lebih lanjut terkait operasional secara komersial, dan ketentuan mengenai pekerjaan bebas.
Profitabilitas dan Pertumbuhan Aset Perusahaan Asuransi Syariah di Indonesia yang Melaksanakan Spin-off
Authors: Haniyah Rizqi , Arianty Erny , Yustiani Syanni
Published: February 2023

Pemerintah melalui Undang-Undang Perasuransian tahun 2014 mengamanatkan Unit Usaha Asuransi Syariah yang masih tergabung dalam perusahaan asuransi konvensional untuk memisahkan diri (spin-off) paling lambat tahun 2024. Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan profitabilitas dan tingkat pertumbuhan nilai aset perusahaan yang telah melaksanakan spin-off. Penelitian dilakukan pada 4 (empat) perusahaan yaitu PT. Asuransi Umum Jasindo Syariah, PT. Askrida Syariah, PT. Reasuransi Syariah Indonesia, dan PT. AJS – Bumiputera. Metode yang digunakan adalah analisis rasio untuk membandingkan kinerja perusahaan 3 tahun sebelum dan 3 tahun setelah spin-off. Selanjutnya dilakukan uji beda berpasangan paired t-test. Hasil analisis rasio menunjukan rata-rata ROA, ROE, dan pertumbuhan aset perusahaan mengalami penurunan setelah spin-off. Hasil uji beda menunjukan terdapat perbedaan signifikan pada ROA perusahaan setelah spin-off, namun tidak terdapat perubahan pada ROE dan level pertumbuhan aset perusahaan setelah spin-off.
PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD
Authors: Prastyo Adam Maulana , Sarwono Aris Eddy , Puji Astuti Dewi Saptantinah
Published: February 2023

The purpose of this study is to determine the influence of diamond fraud elements consisting of pressure elements (which are proxied with financial stability, external pressure, and financial targets), oppoturnity elements (which are proxied by the nature of industry and ineffective monitoring), rationalization elements proxied by audit opinions, and capability elements proxied by changing directors to fraud fraud financial statements. This research uses a qualitative descriptive method with secondary data sources collected through literature studies. The results of this study show that the Fraud Diamond element can have an effect on detecting the occurrence of financial statement fraud. The higher the application of diamond fraud analysis, the less the risk of financial statement fraud fraud in the company. The application of diamond fraud analysis in internal control can anticipate fraud fraud in financial statements in the company. The better and higher the quality of diamond fraud analysis carried out in the company, the risk of fraud fraud in financial statements in the company can be minimized.
Pajak, Dana Bagi Hasil Pajak Dan Pembangunan Daerah Di Indonesia
Authors: Liyana Nur Farida , Ratnasari Gusti Ayu Indah , Susanto Eko
Published: February 2023

Adanya otonomi daerah yang memberi wewenang lebih besar kepada daerah untuk melakukan pemungutan pajak daerah ternyata belum cukup mampu untuk menutup anggaran belanja daerah. Untuk itu pemerintah pusat mengeluarkan kebijakan Dana Bagi Hasil Pajak yang diharapkan dapat menjadikan pemerataan kesejahteraan dengan memainkan fungsi pajak sebagai redistribusi pendapatan. Salah satu indikator kesejahteraan masyarakat adalah Indeks Pembangunan Manusia. Pada penelitian ini dilakukan analisis mengenai pengaruh DBH Pajak terhadap IPM dimana data diambil dari 34 provinsi selama 5 (lima) tahun yaitu 2017 sampai dengan 2021. Dengan variabel terikat adalah IPM dan variabel bebas DBH pajak, DAK fisik, DAK non fisik dan jumlah penduduk diperoleh hasil regresi data panel dengan model terbaik fixed effect model. Peran pajak yang diwakili oleh variabel Dana Bagi Hasil Pajak ternyata memiliki pengaruh positif terhadap Indeks Pembangunan Manusia meskipun memang hasil menunjukkan tidak signifikan secara statistik. Selanjutnya pemberian Dana Alokasi Khusus Fisik dan Non Fisik ternyata memberikan dampak yang berbeda terhadap IPM. DAK Fisik memiliki pengaruh negative terhadap IPM berbeda dengan DAK Non Fisik yang memiliki pengaruh positif terhadap IPM.
Efektivitas Pembiayaan Modal Usaha Ultra Mikro (UMi) Pada Para Pelaku Usaha Mikro
Authors: Khusnaini Khusnaini , Liyana Nur Farida
Published: February 2023

Salah satu aspek yang memengaruhi perkembangan UMKM kurang optimal adalah adalah aspek keuangan, yang mana kemampuan pengelolaan keuangan usaha masih minim dan akses permodalan yang terbatas. Kondisi ini tentu saja menjadi tantangan tersendiri bagi tercapainya tujuan disalurkannya program pembiayaan UMi (ultra mikro) ini sehingga perlu untuk dianalisa sejauh mana efektivitas pembiayaan Ultra Mikro (UMi) pada para pelaku usaha mikro. Penelitian ini menggunakan sumber data primer yaitu sumber pertama sebuah data diperoleh atau dihasilkan. Pengambilan data primer dilakukan dengan cara wawancara kepada 6 (enam) orang informan, yaitu 2 (dua) orang pelaku UMKM debitur UMi, 2 (orang) pelaku UMKM non debitur UMi, dan pegawai PIP (Pusat Investasi Pemerintah). Hasil analisis tematik yang dilakukan adalah pemberian pembiayaan UMi belum cukup efektif untuk membuat UMKM scale up diakibatkan karena sebagian dana digunakan untuk keperluan pribadi dan konsumtif, pemahaman debitur belum memadai, belum ada perubahan nyata pada usaha debitur sehingga tujuan program juga belum tercapai secara optimal. Namun demikian secara ketepatan waktu, program pembiayaan UMi dinilai memiliki kebijakan dan prosedur yang memudahkan dan fleksibel namun tetap akuntabel sehingga level keterlambatan dan kredit macet dapat diminimalisir.
PENGARUH LIKUIDITAS DAN IMPLEMENTASI GOOD CORPORATE GOVERNANCE (GCG) TERHADAP FINANCIAL DISTRESS
Authors: Zatira Dhea , Sunaryo Dede , Dwicandra Ni Made Dewi
Published: February 2023

Tujuan dari penelitian ini untuk mengetahui pengaruh Likuiditas, Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Financial Distress pada perusahaan Sub Sektor Industri Otomotif yang terdaftar di Bursa Efek Indonesia. Periode yang digunakan dalam penelitian ini adalah 5 tahun dari tahun 2017-2021. Penelitian ini menggunakan penelitian kuantitatif. Populasi dalam penelitian ini sejumlah 13 perusahaan yang masuk dalam perusahaan Sub Sektor Industri Otomotif secara berturut-turut dari tahun 2017-2021 di Bursa Efek Indonesia. Teknik yang digunakan dalam pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan diperoleh 12 perusahaan. Data yang digunakan adalah data sekunder. Analisis data dilakukan dengan statistik deskriptif menggunakan teknik analisis regresi data panel. Hasil penelitian menunjukan bahwa secara parsial Likuiditas berpengaruh positif dan signifikan terhadap Financial Distress. Sedangkan Kepemilikan Manajerial dan Kepemilikan Institusional tidak berpengaruh terhadap Financial Distres.
THE INFLUENCE OF AUDIT COMMITTEE, MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP AND PROPORTION OF INDEPENDENT BOARD OF COMMISSIONERS ON EARNINGS MANAGEMENT (In Manufacturing Companies Of The Consumption Goods Industry Sector Listed In Indonesia Stock Exchange 2013 - 2017 Periods)
Authors: Pambudi Januar Eky , Siregar Indra Gunawan , Annisa Dea
Published: February 2023

This study aims to analyze the factors that influence earnings management. The factors analyzed in this study were the audit committee, managerial ownership, institutional ownership, and the proportion of independent board of directors as independent variables while earnings management was the dependent variable.The population of this study is a manufacturing company in the consumer goods industry listed on the IDX for the 2013-2017 periods. While the research sample was determined by purposive sampling method to obtain 7 sample of the company. The data used is obtained from the company's financial statements published on the official website www.idx.co.id. The analytical method used is the Data Panel Regression at a significance level of 5% and with the help of software Eviews 9.0.The results showed that the audit committee had a significant negative effect on earnings management, managerial ownership had no significant effect on earnings management, institutional ownership had no significant effect on earnings management, the proportion of independent board had a significant positive effect on earnings management. But the audit committee, managerial ownership, institutional ownership, and the proportion of independent board of directors have a significant effect on earnings management. Keywords: Earnings Management, Audit Committee, Managerial Ownership, Institutional Ownership, and Proportion of Independent Commissioners.
PERTUMBUHAN UANG ELEKTRONIK TERHADAP PERKEMBANGAN INDEKS HARGA SAHAM GABUNGAN (IHSG) PADA MASA PENDEMI COVID-19 DI INDONESIA
Authors: Rosyid Rosyid
Published: February 2023

Penelitian ini bertujuan untuk membuktikan pengaruh jumlah transaksi uang elektronik dan jumlah perusahaan penyedia fintech  terhadap Indeks Harga Saham Gabungan (IHSG) pada masa pandemi Covid-19. Periode yang digunakan dalam penelitian ini adalah sepuluh bulan, mulai bulan Maret – Desember tahun 2020. Desain penelitian ini adalah penelitian asosiatif kausal. Jenis data adalah data dokumentasi. Sumber data menggunakan data sekunder yang diperoleh dari Bank Indonesia dan Otoritas jasa Keuangan. Metode analisis menggunakan analisis regresi berganda. Hasil penelitian menunjukkan jumlah transaksi uang elektronik berpengaruh positif dan  tidak  signifikan terhadap Indeks Harga Saham Gabungan sedangkan jumlah perusahaan penyedia  fintech  berpengaruh secara negatif dan  signifikan terhadap Indeks Harga Saham Gabungan.
PENGARUH DEBT TO EQUITY RATIO, ECONOMIC VALUE ADDED DAN MARKET TO BOOK VALUE TERHADAP RETURN SAHAM
Authors: Mikrad Mikrad , Pambudi Januar Eky
Published: February 2023

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Debt to Equity Ratio , Economic Value Added dan Market to Book Value terhadap Return saham. Objek penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2015-2019. Populasi dalam penelitian ini adalah perusahaan  sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia untuk jangka waktu lima tahun dari tahun 2015 sampai 2019 dengan sampel berjumlah 8 perusahaan. Hasil penelitian menunjukkan bahwa secara parsial variabel independen  yaitu :  variabel Debt to Equity Ratio tidak memiliki pengaruh signifikan terhadap Return Saham dengan nilai t-statistic DER (0.228772) < t Tabel (2.028094) dan nilai Prob. 0.8207 > 0,05. Variabel Economic Value Added tidak memiliki pengaruh signifikan terhadap Return Saham dengan nilai t-statistic EVA (0.790768) < t Tabel (2.028094) dan nilai Prob. 0.4355 > 0,05. Sedangkan variabel Market to Book Value memiliki pengaruh positif terhadap Return Saham dengan nilai t-statistic (4.572016) >  t Tabel (2.028094) dan nilai Prob. 0.0001 < 0,05. Dan secara simultan variabel Debt to Equity Ratio , Economic Value Added dan Market to Book Value memiliki pengaruh signifikan terhadap Return Saham dengan nilai F-statistic (3.068259) > F Tabel (2.866266) dan nilai Prob. (F-statistic) 0.008867 < 0.05. Dan nilai Adjusted R-squared sebesar 0.346543.Kata kunci : Debt to Equity Ratio, Economic Value Added, Market to Book Value  dan Return saham