bluuebunny/crossref_metadata_2025 huggingface dataset:
Main Directions for Optimizing Conflict Management in Military Units Using Social Regulation Technologies
Authors: Baklanovsky Sergey V. ,   Prince Alexander Nevsky Military University of the Ministry of Defense of the Russian Federation
Published: July 2024

The article investigates methods for optimizing conflict management within the administrative environment of military units through social regulation technologies. It analyzes the specific features of such units, including their hierarchical structure, discipline, and the diversity of social, cultural, and educational groups. Various types of social regulation technologies are examined, including normative, realistic, and idealistic approaches, their roles in conflict resolution, and their impact on the manageability and cohesion of military units. The theoretical part examines the causes of conflicts, such as unreasonable managerial decisions, violation of social justice, excessive guardianship of superiors and insufficient prestige of command positions. The article emphasizes the importance of integrating theoretical knowledge and practical skills in conflict management to enhance the combat readiness and effectiveness of units. It also highlights the need for the systematization and dissemination of best practices in conflict resolution within military units.
Methodological Analysis on the Problem of Personality Traits Reflecting the Personality-Oriented Nature of the Response to Injustice
Authors: Chaganova Svetlana A. ,   Novosibirsk State Pedagogical University
Published: July 2024

The article addresses the research problem concerning the study of personality traits essential for understanding an individual’s reactions to injustice within the psychological field. Methodological analysis is conducted to systematize and substantiate scientific principles, psychological theories, and concepts relevant to understanding how personality traits influence responses to injustice. Aligning with principles of systematicity and determinism from various theoretical perspectives, the sensitivity of individuals to justice, their belief in it, personality traits, and aggressive behaviors are examined. Through this analysis, these individual characteristics are justified as reflecting a person-centered approach to their relationship with injustice. However, they are not considered rigid or closed; rather, their variability is underscored, influenced by diverse subjective characteristics.
The Impact of Tax Incentives on Foreign Direct Investment: The Case of Tax Holiday and Corporate Income Tax Rates in Indonesia
Authors: Bella Muhammad Ikhsan , Yudianto Ivan
Published: July 2024

This study aims to analyse the impact of tax incentives, namely tax holidays and corporate income tax rates, on Foreign Direct Investment (FDI) in Indonesia from 1981 to 2020. The sampling technique used in this study was purposive sampling so that 40 samples were obtained from 1981 until 2020 of each variable, namely FDI inflows as the dependent variable, tax holiday and corporate income tax rates as independent variables, and gross domestic product growth, inflation, and trade openness as control variables. Analysis of the data used in this study is the method of multiple regression analysis. This study consisted of two models, namely testing without control variables and with control variables. The study results without control variables show that the tax holiday positively and significantly affects FDI inflows. In contrast, the corporate income tax rate has a negative and significant effect on FDI inflows. The study results with control variables show that the tax holiday positively and significantly affects FDI inflows, income tax rates, and trade openness negatively and significantly affects FDI inflows. In contrast, Gross Domestic Product (GDP) growth and inflation have no significant effect on FDI inflows.
Examining User Intention Toward Cloud-Based Accounting Information System Adoption
Authors: Handayani Erika , Adrianto Zaldy , Ritchi Hamzah
Published: July 2024

This research examined the association of users perceived ease of use, usefulness, and risks with the intention of cloud-based accounting information systems (AIS) adoption. The research involved 41 small-medium enterprises (SMEs) in Bandung as the samples of the study.  The data was collected using a questionnaires instrument with a purposive sampling technique. The results showed that perceived ease of use (PEOU) and usefulness (PU) was positively associated with adopting a cloud-based accounting information system. Meanwhile, the perceived risk (PR) had no significant influence on the cloud-based accounting information system’s perceived usefulness (PU). However, the perceived risk significantly influenced to intention to use (IU) cloud-based accounting information system.
Event Study: Itama Ranoraya Stock Valuation on Indonesia Stock Exchange during the COVID-19 Pandemic
Authors: Kennedy Posma Sariguna Johnson , Manullang Ricky Martin , Sihombing Chyntia Natasha , Tampubolon Laura Magdalena
Published: July 2024

This study aims to analyze investment decisions on one of the pharmaceutical company's shares, PT Itama Ranoraya Tbk, with the code IRRA on the Indonesia Stock Exchange in 2021. The research method used is the event study method (ESM). This research is expected to enrich scientific references for event studies on non-economic events and their impact on the capital market in Indonesia in general. The data used in this research is secondary data, especially from stock movement data and company financial statements. The share acquisition for valuation is only one share from various pharmaceutical industries, namely the IRRA coded stock. The valuation method used is Discounted Cash Flow - Free Cash Flow-to-Firm (DCF-FCFF) analysis. The recommendation is HOLD, with a target price of IDR 2,130 within the next year. The target price indicates a potential increase of 1.91% from the closing price of July 1, 2021
Accounting for Financial Reporting in Regional Public Service Agency (BLUD) Health Sector
Authors: Ramadito Arunio
Published: July 2024

This study aims to provide an overview of the financial reporting accounting in the Regional Public Service Agency (BLUD). Units analysis are public services in the health sector, namely Regional General Hospital (RSUD) and the Community Health Center (Puskesmas) work unit. In implementing financial reporting accounting, BLUDs must apply reports following Government Accounting Standards Statement (PSAP) Number 13 of 2015 concerning Presentation of Financial Statements for Public Service Agencies (BLU). This study uses a qualitative method by reviewing several literature studies on financial reporting accounting in the health sector BLUD. The research method using literature review reviews can facilitate research in identifying and analyzing problems and available information regarding financial reporting accounting at the BLUD in the health sector. This article aims to identify BLU financial reporting based on PSAP 13 and its implementation in BLUDs that provide services to the community in the health sector, namely RSUD and Puskesmas. Local governments are expected to improve the accounting quality of BLUD financial reporting by establishing clear regulations and SOPs, increasing the capacity of BLUD human resources, and improving the quality of BLUD infrastructure to support sound financial reporting accounting processes.
Source of Expertise and Similar Interest Influence on Customer Loyalty: Study on Online Review of Food and Beverage via Instagram
Authors: Darmansyah Muthya Rahmi , Isa Mohd Azwardi Bin Md
Published: July 2024

Online product reviews are efforts made by shop owners with the aim that their business can be known to the public. It is believed that people who are considered to know about products and people with the same interest in food and drinks will affect prospective buyers. Instagram is a platform that can implement this strategy. The role of expertise and people with similar interests that make content about product reviews viral on Instagram can attract the attention of prospective buyers. This study aimed to analyse the influence of the source of expertise and similar interests in customer loyalty through brand awareness as a mediating variable. By using a non-probability sampling technique, the questionnaire was distributed electronically to 207 residents of the city of Padang. Partial Least Squares-Structural Equation Modeling (PLS-SEM) software analyses the data. The results showed that the source of expertise and similar interests did not directly influence customer loyalty. However, those variables significantly influenced customer loyalty when mediated by brand awareness. Thus, customer loyalty indirectly depends on the same source of expertise and similar interests. The findings of this study are expected to provide valuable insight for online food and beverage shop owners in formulating a business promotion strategy that is better at creating loyalty. In addition, this provides a basis for businesses to develop strategies to plan and implement actions to help them achieve their goals.
The Implementation of the Village Financial Information System
Authors: Amalia Rizki , Adrianto Zaldy
Published: July 2024

This research was conducted to determine the implementation of Siskeudes (Sistem Keuangan Desa – Village Financial Information System) by using the updated DeLone and McLean information system success model as a mandatory information system in Villages in Majalengka Regency, West Java. This research examined the impact of the quality of a system, quality of information, and service quality on user satisfaction and the impact of user satisfaction on perceived net benefit. Data were obtained from questionnaires distributed to 65 respondents in Majalengka Regency. The methods used in this study were descriptive analysis with path analysis. The results of this study indicated a significant effect of system quality and the quality of service on user satisfaction and the effect of user satisfaction on perceived net benefits. Still, they showed no significant effects of the quality of information on user satisfaction.The implementation of Siskeudes was classified as a success.
Pengembangan Destinasi Wisata Pantai Kejawanan: Analisis Peningkatan Jumlah Kunjungan Wisatawan
Authors: Hani Anggita Umi , Malihatunnisa  , Ardiansyah Ega , Nabih Arif Naofal
Published: July 2024

Artikel ini membahas peran penting sektor pariwisata dalam era globalisasi, khususnya di Indonesia. Sebagai negara kepulauan, Indonesia memiliki potensi pariwisata yang besar, yang dapat menjadi salah satu pendorong utama perekonomian global. Pembangunan pariwisata di Indonesia memerlukan peran aktif dari pemerintah, swasta, dan masyarakat lokal. Sapta pesona menjadi landasan dalam menarik minat wisatawan dengan mencakup keamanan, ketertiban, kebersihan, kesejukan, keindahan, keramahan, dan kenangan. Keberhasilan pengembangan pariwisata juga dapat dilihat dari empat bidang pokok yang dipengaruhi, yaitu ekonomi, sosial, budaya, dan lingkungan hidup. Penelitian ini fokus pada pengembangan pariwisata di Kota Cirebon, yang menunjukkan peningkatan kunjungan wisatawan di tahun 2022. Pemerintah daerah, melalui Dinas Kebudayaan dan Pariwisata, berperan aktif dalam meningkatkan kualitas tempat wisata, seperti Pantai Kejawanan. Peningkatan kunjungan diharapkan dapat mendukung pertumbuhan ekonomi dan memberikan nilai tambah bagi warga setempat. Dengan menganalisis SWOT, penelitian ini bertujuan memberikan gambaran mengenai kekuatan, kelemahan, peluang, dan tantangan dalam pengembangan destinasi wisata, khususnya Pantai Kejawanan. Harapannya, hasil penelitian ini dapat menjadi panduan bagi pengelola tempat wisata untuk meningkatkan kualitas dan daya tarik destinasi mereka.
Goa Sunyaragi sebagai Wisata Bersejarah di Cirebon
Authors: Damayanti Bela , Nurajijah Siti , Ali Mahrun Nisa
Published: July 2024

Goa Sunyaragi adalah salah satu tempat wisata yang ada di Kota Cirebon, Jawa Barat, Indonesia. Taman Wisata Goa Sunyaragi merupakan salah satu benda cagar budaya dan pariwisata religi yang terdapat di Kota Cirebon. Namun belum banyak orang mengenal objek wisata Gua Sunyaragi ini. Apa saja bangunan yang terdapat di dalam kompleks objek wisata Goa Sunyaragi dan bagaimana sejarah pembentukan goa sunyaragi hingga dengan saat ini. Penelitian ini bertujuan untuk melihat Goa Sunyaragi dalam persfektif sejarah dan Wisata. Peneliti ingin melihat sejarah Gua Sunyaragi dari mulai sejarah pembentukannya sampai dengan sekarang. Selain itu peneliti ingin melihat fungsi bangunan yang ada di dalam Gua Sunyaragi. Kemudian peneliti ingin melihat Goa Sunyaragi sebagai objek wisata. Hal yang ingin peneltiia ketahui seperti tiket masuk, jam kunjungan dan fasilitas yang ada di dalam objek wisata Goa Sunyaragi. Metode penelitian yang digunakan oleh peneliti dalam penelitian ini adalah metode penelitian kualitatif yaitu kajian pustaka. Peneliti mengumpulkan sumber tulisan dari berbagai sumber tertulis seperti buku, artikel baik secara online maupun cetak, serta menggunakan sumber-sumber lainnya baik secara online maupun cetak. Berdasarkan hasil penelitian yang peneliti lakukan bahwa Goa Sunyaragi mengalami beberapa pemugaran dan juga alih fungsi bangunan.
Effect of repeated steam sterilizations on insertional torque, torque to failure, and axial pullout strength of 3.5-mm and 2.0-mm cortical bone screws
Authors: Yñiguez Francisco Morales , Grimes Janet A. , Hodgson Michelle M. , Trenta Margaret , Liu Chin-Chi , Riggs Laura M.
Published: July 2024

OBJECTIVE

The objective of this study was to determine the effects of repeated steam sterilization cycles on the biomechanical properties of surgical screws.

METHODS

42 3.5-mm and 42 2.0-mm self-tapping, cortical screws were divided into 3 groups per size and underwent autoclave sterilization for 1 (G1), 50 (G50), or 100 (G100) cycles and testing from August 2018 through June 2021. Sixty screws were then inserted into canine cadaver femurs, and biomechanical properties were measured, including peak insertional torque, torque to failure, and pullout strength, each normalized to cortical thickness. Scanning electron micrographs were taken from 24 screws, and images were blindly analyzed by 5 trained examiners.

RESULTS

The mean normalized insertion torque for 3.5-mm screws was significantly different between G1 and both G50 and G100. The mean normalized torque to failure for 3.5-mm screws was significantly different between G1 and both G50 and G100. Axial pullout testing was found to be significantly different for 2.0-mm screws between G1 and G100. Scanning electron micrographs surface scoring identified a significant difference in 3.5-mm screws at the screw tip.

CONCLUSIONS

The results indicate that biomechanical changes occur with repeated steam sterilizations. Specifically, peak insertional torque and torque to failure are decreased with increased sterilizations for 3.5-mm screws, whereas 2.0-mm screws were altered in pullout testing after 100 sterilizations. It is suspected that numerous sterilizations negatively alter the physical-mechanical properties of certain screw sizes.

CLINICAL RELEVANCE

The biomechanical properties of the bone-implant interface could negatively be affected by multiple steam sterilizations during clinical setting.
Electrocardiographic abnormalities are frequently detected in healthy adult Borzoi with a normal echocardiogram
Authors: Wesselowski Sonya , Janacek Blakeley , Sykes K. Tess , Saunders Ashley B.
Published: July 2024

OBJECTIVE

Borzoi reportedly experience sudden death. The objective of this study was to report ECG intervals, amplitudes, and frequency of ECG abnormalities in clinically healthy Borzoi.

METHODS

98 clinically healthy Borzoi were prospectively recruited and underwent echocardiogram, ECG, and cardiac troponin I testing between October 2020 and December 2022. Standard ECG measurements were obtained. Early repolarization notches and slurs were recorded.

RESULTS

Of 82 Borzoi with a structurally normal echocardiogram, ventricular arrhythmias were documented in 8 (10%) dogs, all of which had normal cardiac troponin I concentrations. Median P wave duration was 55 milliseconds (range, 45 to 70 milliseconds). Median PR interval was 125 milliseconds (range, 80 to 175 milliseconds). Thirty-one (38%) Borzoi had first-degree atrioventricular block (PR interval > 130 milliseconds). Median QRS duration was 65 milliseconds (range, 48 to 90 milliseconds). Median QT interval was 235 milliseconds (range, 185 to 275 milliseconds). Twenty-nine (35%) and 15 (18%) of 82 Borzoi had QT intervals > 240 or > 250 milliseconds, respectively. Sixty-seven of 82 (82%) Borzoi had early repolarization notches or slurs. Seventeen of 82 (21%) Borzoi had an abnormality of the ST segment, most commonly convexity/doming. Convexity of the ST segment was intermittent (n = 9) or persistent (4).

CONCLUSIONS

Ventricular arrhythmias, early repolarization, prolonged QT intervals, and ST segment abnormalities are not infrequent in clinically healthy Borzoi. P, PR, and QRS durations are commonly prolonged compared to general canine reference intervals.

CLINICAL RELEVANCE

Future study into heritable channelopathies in Borzoi is warranted given the frequency of ventricular arrhythmias, repolarization abnormalities, and sudden death in the breed. Breed-specific ECG reference intervals are needed.
Fınancıal sustaınabılıty and rısk in antı-agıng startups
Authors: Besirikli Mehmet Mustafa
Published: July 2024

The anti-aging industry has experienced rapid growth driven by significant advancements in biotechnology, consumer interest in longevity, and substantial investment. This study explores the financial sustainability and risk management practices of anti-aging startups, highlighting key challenges and opportunities. Through case studies, the research examines funding strategies, regulatory hurdles, and market dynamics. Successful startups demonstrate robust financial planning, strategic partnerships, and innovative technological approaches, while unsuccessful ventures reveal the high risks associated with clinical development. The findings underscore the importance of comprehensive risk management and strategic financial planning in achieving long-term sustainability. This research provides valuable insights for entrepreneurs, investors, and policymakers aiming to navigate the complex landscape of the anti-aging market.
Development of a Chemistry Module on Buffer Solutions Using Dual Representations Assisted by Animation
Authors: Nasir* Muhammad , Hasan Muhammad , Adlim Adlim , Fazli Rahmat Rizki , Utari Fitri Diah , Syukri Muhammad , Khwaengmek Wipavadee
Published: July 2024

Buffer solutions are a crucial concept in chemistry that students often find difficult to grasp. An effective method to enhance students' understanding is through the use of dual representations assisted by animation. Dual representations involve using various forms of visualization, such as diagrams, graphs, and animations, to help students comprehend abstract concepts more effectively. The research type employed is research and development (RD) using a 4-D model consisting of four stages: define, design, develop, and disseminate. The research subjects were 26 students from class XII MIPA 1 SMA Negeri 5 Banda Aceh. Data collection techniques were conducted by distributing questionnaires for student needs analysis, module and animation feasibility assessment, educator response to modules and animations, and student understanding tests. The developed module obtained very good assessment results from 2 validators with an average percentage of 89.16%, while the animation media received very good assessment results with an average percentage of 80.43%. Educators' responses to modules and animations were categorized as very good, with percentages of 94.17 and 95.84% respectively. Students' responses were also categorized as very good with an average percentage of 87.2%. The results of students' understanding were categorized as good with an overall score of 82.60%. Based on the results of this research, it is concluded that the animation-assisted multiple representation module on buffer solution material is highly suitable for use as teaching material in the learning process
Building Bridges: How Integrated STEM with Problem-Based Learning Can Enhance Student Critical Thinking and Learning Outcomes in Chemistry
Authors: Tairas* Nelson , Salirawati Das , Suyanta Suyanta , Rohaeti Eli , Haatainen Maria Outi
Published: July 2024

Low critical thinking skills and student learning outcomes are still widely found, especially in chemistry learning. This study aims to analyze the application of STEM integrated problem-based learning (PBL) on chemistry materials, and to analyze STEM-based learning integrated with PBL to improve students' critical thinking skills and learning outcomes on chemistry materials. The method used in this research is a systematic literature review based on articles traced through Google Schoolar, Garuda, and ERIC databases. The data obtained was then analysed descriptively. The results showed that: (1) From a number of STEM-PBL implementations that have been carried out in various fields, the implementation of STEM-PBL in chemistry learning obtained a percentage of 32%; (2) STEM-PBL implementation can improve students' critical thinking skills and learning outcomes ranging from moderate to high categories. STEM-PBL learning is effectively used to improve critical thinking skills and learning outcomes, so it can be used as an alternative in chemistry learning.
Occupational health problems among waste collectors in a metropolitan city: a cross-sectional study
Authors: Kaphle Maheshor , Shai Sandhya , Thapa Anjana , Karki Rajesh
Published: July 2024

Waste collectors are often exposed to various occupational problems. This study aims to assess occupational health problems of waste collectors and personal protective equipment use in Kathmandu Metropolitan City. A cross-sectional study was conducted in 2022 among 158 household waste collectors. Data was collected using a self-constructed questionnaire through face-to-face interviews from April to September 2022. Twelve wards were randomly chosen among all thirty-two wards, and all workers from the selected wards were included in the study. Data entry was done in Epi-data, and analysis was in the SPSS version 25. The chi-square test measured the association between demographic and occupational diseases. Occupational diseases such as musculoskeletal disorders (65.2%), physical injuries (61%), gastrointestinal tract infections (18.4%), and skin allergies (32.9%) were reported. Almost all workers used masks and gloves. Sociodemographic factors such as age and musculoskeletal disorder (MSD) showed significant association (p-value=0.001). Additionally, variables like sex showed a significant association with occupational health problems, such as disease faced by waste collectors (P-value of 0.049). Similarly, other variables like educational status and using separate clothing at work (p-value 0.004), changing clothes daily (p-value, <0.01), work experience and bathing daily after work (p=0.01), and changing clothes (p=0.003) also showed a significant association. Our study showed that almost all workers experienced occupational diseases. These findings highlighted the need to emphasize occupational health within municipal solid waste management to develop a safer and healthier work environment for waste collectors.
Pengaruh Self Assesment System, Penagihan Pajak, Pemeriksaan Pajak dan Jumlah Pengusaha Kena Pajak Terhadap Penerimaan Pajak Pertambahan Nilai
Authors: Istimemonda Ginarti , Yunita Eva Anggra , Raharjo Teguh Budi , Sujarwo Makmur
Published: July 2024

Penelitian ini bertujuan untuk menguji dan meng­ana­li­sis Pengaruh self assesment system, penagihan pajak, peme­rik­saan pajak dan jumlah pengusaha kena pajak terhadap penerimaan pajak pertambahan nilai. Pada penelitian ini menggunakan jenis penelitian kuantitatif deskriptif. Data yang digunakan adalah data sekunder. Populasi sebanyak 48 dan teknik pengambilan sampel menggunakan sampel jenuh yaitu seluruh populasi dijadikan sampel. Analisis yang digunakan untuk memecahkan masalah penelitian ini adalah analisis statistik deskriptif, asumsi klasik, analisis reg­re­si linier berganda, uji hipotesis (Uji F dan Uji t) dan Koefisien Determinasi. Berdasarkan hasil analisis dite­mu­kan bahwa self assesment system tidak berpengaruh ter­ha­dap Pene­ri­ma­an pajak pertambahn nilai secara parsial. Se­dang­kan pena­gihan pajak, penerimaan pajak dan jumlah pengusaha kena pajak berpengaruh terhadap Penerimaan Pajak Per­tam­ba­han.. Dari hasil penelitian ini dapat ditarik kesim­pu­lan bah­wa self assessment system tidak berpengaruh terhadap pene­ri­maan pajak pertambahan nilai, sedangjan penagihan pajak, penerimaan pajak dan jumlah pkp berpengaruh terhadap penerimaan pajak pertambahan nilai.
Pengaruh Independensi, Audit Tenure, dan Firm Size Terhadap Kualitas Audit
Authors: Ningsih Wahyu Setyo , Fanani Baihaqi
Published: July 2024

Penelitian ini bertujuan untuk mengetahui pengaruh independensi, audit tenure, dan firm size terhadap kualitas audit. Penelitian ini menggunakan jenis penelitian kuan­ti­ta­tif dengan meng­gu­nakan data sekunder. Ana­lisis yang di­gu­na­kan pada penelitian ini yaitu analisis regresi logistic. hasil yang didapatkan yaitu pada variabel independensi ber­pe­nga­ruh secara parsial terhadap kualitas audit, audit tenure tidak berpengaruh secara parsial terhadap kualitas audit, firm size berpengaruh secara parsial terhadap kualitas audit
Pengaruh Penyusunan Laporan Keuangan, Pendidikan Pemilik, Pelatihan Akuntansi, dan Kondisi Pesaing terhadap Penggunaan Informasi Akuntansi pada Usaha Mikro Kecil, dan Menengah (UMKM) di Kota Tegal
Authors: Putri Aulia Meiliani , Raharjo Teguh Budi
Published: July 2024

This study aims to determine the effect of preparing financial statements, owner education, accounting training, and competitors' conditions on the use of accounting information in Micro, Small and Medium Enterprises (MSMEs) in Tegal City. This research was conducted on Micro, Small and Medium Business Owners in Tegal City. The type of data used is primary data, with a total of 100 SME respondents. The method of data collection is done by a questionnaire that is distributed electronically via google form. While the data analysis method used is multiple linear regression analysis using the SPSS 22 program. The results showed that, Preparation of Financial Statements, Owner Education, Accounting Training influenced the use of the use of accounting information at SMEs in the City of Tegal. Competitor's condition does not affect the use of accounting information in the City of Tegal.
Pengaruh Praktek Akuntabilitas, Moralitas dan Penyajian Laporan Keuangan terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa
Authors: Ramadani Deni , Rahmatika Dien Noviany
Published: July 2024

Penelitian ini bertujuan untuk mengetahui terdapat pengaruh Praktek Akuntabilitas, Moralitas, Penyajian Laporan Keuangan, terhadap Pencegahan Fraud pengelolaan dana desa di Kecamatan Songgom Kabupaten Brebes. Penelitian ini merupakan penelitian kuantitatif, yaitu dengan penyajian hasil penelitian dalam bentuk angka-angka yang kemuadian dije­las­kan dan diinterpretasikan dalam suatu uraian guna menguji hipotesis. Populasi dalam pene­li­ti­an ini adalah pihak-pihak yang terlibat dalam pengelolaan dana desa di Desa Kecamatan So­ng­­gom. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari res­pon­den yang mengisi kuesioner. Alat yang digunakan dalam penelitian ini menggunakan ana­li­sis regresi liniear berganda. Berdasarkan hasil dari penelitian ini diketahui bahwa praktek akun­tabilitas tidak berpengaruh terhadap pencegahan fraud dalam pengelolaan dana desa dike­camatan songgom, moralitas dan penyajian laporan keuangan berpengaruh positif ter­ha­dap pencegahan fraud dalam pengelolaan dana desa dikecamatan songgom.
Pengaruh Likuiditas, Intensitas Modal, dan Chief Financial Officer Political Power Terhadap Effective Tax Rate
Authors: Pratama Bayu Ega , Indriasih Dewi , Yunita Eva Anggra
Published: July 2024

Penelitian ini bertujuan untuk menguji pengaruh Likuiditas, Intensitas Modal terhadap Effective Tax Rate pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia tahun 2016 sampai dengan 2020. Sedangkan sampel penelitian ini ditentukan dengan metode purposive sampling sehingga diperoleh 10 data perusahaan sampel. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id dan website perusahaan. Metode analisis yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil penelitian menunjukkan bahwa Chief Financial Officer Political Power berpengaruh secara parsial terhadap Effective Tax Rate dengan nilai signifikansi 0,013 < 0,025. Dan likuiditas dan intensitas modal secara parsial tidak berpengaruh terhadap tarif pajak efektif dengan nilai signifikansi masing-masing sebesar 0,845 > 0,05 dan 0,813 > 0,05.
Pengaruh Pertumbuhan Perusahaan, Debt Default, Opini Audit Tahun Sebelumnya dan Ukuran Perusahaan Terhadap Opini Audit Going Concern
Authors: Safitri Lili , Raharjo Teguh Budi
Published: July 2024

Tujuan dari penelitian ini adalah untuk mengetahui dampak dari faktor-faktor terhadap kelanjutan bisnis yakni pertumbuhannperusahaan, debt default, opini auditntahun sebelumnya dan ukuran perusahaan terhadap opininaudit going concern. Penelitian inimmenggunakan metode kuantitatif. Populasi yang digunakan yaitu perusahaan sektor ba­rang konsumen non primer yang terdaftar dinBursa EfeknIndonesia tahun 2017-2021. Pemilihan sampel menggunakannpurposive sampling dengannkriteria tertentu. Data yang digunakan pada penelitian ini yaitu data sekunder berupa laporannkeuangan yang diperoleh dari www.idx.co.id.Hasil penelitian yangndidapat dengan analisisnregresi logistik yaitu secaraaparsial pertumbuhan perusahaan dan debt default tidak berpengaruh terhadapoopini auditggoing concern. Sedangkan opini auditntahun sebelumnya dan ukurannperusahaan secara parsial berpengaruh terhadapoopini audit goinggconcern. Hasil Uji F diperolehiSig F sebesar 0,000ilebih kecilidari 0,05 artinya secara simultan pertumbuhannperusahaan, debt default, opini auditntahun sebelumnya dan ukuran perusahaan berpengaruh terhadapoopini auditggoing concern.
Pengaruh Iklim Kerja dan Kompetensi terhadap Produktivitas Kerja Pegawai KPRI Sejahtera Kabupaten Brebes
Authors: Zakaria Alif Ilham , Subroto Setiowati
Published: July 2024

Melihat dari latar belakang masalah dalam penelitian ini menjadi alasan peneliti bahwa pegawai KPRI Sejahtera Kabupaten Brebes memiliki tingkat absensi yang kurang baik dilihat dari data absensi pegawai yang disebabkan kurang nyamanya iklim kerja didalam organisasi yang membuat pegawai sering telat dan pulang dijam kantor. Organisasi harus mengembangkan kompetensi pegawai untuk menambah pengetahuan dan wawasan pegawai sehingga pegawai memiliki jiwa yang berkompeten dalam menjalankan tanggung jawabnya. Metode penelitian yang digunakan adalah wawancara dan penyebaran kuisoner. Jumlah sampel dalam penelitian ini adalah 32 responden. alat analisis yang digunakan adalah uji validitas, uji reliabilitas, uji asumsi klasik, uji regresi linear berganda dan uji signifikansi koe­fi­sien regresi liniear berganda. Hasil penelitian ini menunjukan 1). terdapat pengaruh yang positif dan tidak signifikan iklim kerja terhadap produktivitas kerja pegawai. Dari hasil uji t diperoleh t hitung variabel iklim kerja (X1) sebesar 4,319 sedangkan t tabel sebesar 1,659, maka diketahui t hitung > t tabel dengan niali sig 0,108 > 0,05. 2). terdapat pengaruh yang positif dan  signifikan kompetensi terhadap produktivitas kerja pegawai. Dari hasil uji t diperoleh t hitung variabel kompetensi (X2) sebesar 4,319 sedangkan t tabel sebesar 2,045, maka diketahui t hitung > tabel dengan nilai sig 0,000 < 0,005. 3). Iklim kerja dan kompetensi terhadap produktivitas kerja secara bersama-sama (simultan) berpengaruh signifikan terhadap produktivitas kerja. Nilai F hitung yang diperoleh adalah 164,555 sedangkan F tabel sebesar 4,17. Maka diketahui nilai F hitung 164,555 > 4,17 dengan tingkat signifikan 0,000 < 0,05. Berdasarkan dari penelitian yang dilakukan pada penelitian ini dapat ditarik kesimpulan bahwa iklim kerja dan kompetensi berpengaruh secara positif dan signifikan terhadap produktivitas kerja pegawai KPRI Sejahtera Kabupaten Brebes.
Tinjauan Proses Pengembalian Kelebihan Pembayaran (Restitusi) Pajak Pertambahan Nilai (PPN) Pada PT. Edu Tech Indonesia
Authors: Amalia Putri Uswatun , Rahmatika Dien Noviany
Published: July 2024

Kemajuan sistem perpajakan di suatu negara diikuti dengan semakin tingginya ekonomi di negara tersebut. Se­perti halnya Indonesia, karena tidak dapat dipungkiri pene­ri­maan dari pajak merupakan kontribusi terbesar untuk mem­biayai pengeluaran-pengeluaran negara baik dari infra­struk­tur, layanan publik, pendidikan maupun fasilitas kese­hatan untuk kesejahteraan masyarakat bersama.
Pengaruh Dana Pihak Ketiga, Efisiensi, Loan To Deposit Ratio (LDR), dan Capital Adequacy Ratio (CAR) Terhadap Penyaluran Kredit Pada Bank Umum Konvensional
Authors: Alfaini Nabila , Amin Mohammad Arridho Nur
Published: July 2024

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh Dana Pihak Ketiga (DPK), Efisiensi, Loan to Deposit Ratio dan Capital Adequacy Ratio terhadap penyaluran kredit pada Bank Umum Konvensional yang terdaftar di BEI tahun 20172021. Hipotesis di dalam penelitian ini adalah terdapat pengaruh DPK, Efisiensi, LDR dan CAR terhadap Penyaluran Kredit pada Bank Umum Konvensional yang terdaftar di Bursa Efek Indonesia Periode 2017-2021. Penelitian ini menggunakan jenis penelitian kuantitatif dengan objek penelitian adalah Bank Umum Konvensional yang terdaftar di Bursa Efek Indonesia Periode 2017-2021. Populasi yang digunakan dalam penelitian ini sebanyak 41 Bank Umum Konvensional yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2021. Jumlah sampel pada penelitian ini sebanyak 20 Bank Umum Konvensional. Sumber data dalam penelitian ini adalah sumber sekunder yang diperoleh dari laporan-laporan keuangan yang dipublikasikan di Bursa Efek Indonesia Periode 2017-2021. Metode analisis data menggunakan uji asumsi klasik yang terdiri dari uji normalitas, uji heteroskedastisitas, uji multikolinearitas, dan uji autokorelasi, serta menggunakan analisis regresi linear berganda, uji signifikansi parsial (uji t), uji signifikansi simultan (uji f), dan analisis koefisien determinasi yang dibantu dengan program SPSS Versi 25.
Analisis Perbedaan Kinerja Exchange Traded Fund (ETF) MNC 36 Likuid Berdasarkan Indeks MNC 36 dan IHSG
Authors: Janah Nur Lutfiatul , Amirah
Published: July 2024

Tujuan penelitian adalah untuk mengetahui perbedaan kinerja antara ETF Likuid MNC 36 dan Indeks MNC Likuid 36, perbedaan kinerja antara Indeks Harga Saham Gabungan (IHSG), dan kinerja terbaik antara MNC LIKUID 36 ETF, Indeks MNC LIKUID 36, dan Indeks HargaiSaham Gabungan (IHSG). Pendekatan penelitian kuantitatif diterapkan dalam penelitian ini. Pendekatan dokumentasi digunakanidalam penelitian ini untuk mendapatkanidata. Teknik Sharpe dan uji t sampel kombinasi digunakan untuk menghitung perkembangan nilai ETF MNC LIKUID 36, Indeks MNC LIKUID 36, dan Indeks Harga Saham Gabungan (IHSG). Hasiliuji rata-rata dua perbedaan antara ETF MNC LIKUID36 denganiIndeks MNC LIKUID 36 menunjukkan bahwa tidak terdapat perbedaan yang signifikan antara perkembangan nilai ETF MNC LIKUID36 dengan perkembangan nilai Indeks MNC LIKUID 36, hasil perhitungan dua interval uji beda antara perkembangan nilai ETF MNC LIKUID 36 dengan perkembangan nilai Indeks Harga SahamiGabungan (IHSG) menunjukkan bahwa tidak terdapat perbedaan yang substansial antara keduanya (IHSG), terlihat bahwa IndeksiHarga Saham Gabungan (IHSG) mengalahkan ETFiMNC LIKUD 36 dan Indeks MNC LIKUID 36.
Pengaruh Return on Asset, Return on Equity, Net Profit Margin, dan Debt to Equity Ratio Terhadap Nilai Perusahaan Pertambangan Sub Sektor Batu Bara yang Terdaftar di Bursa Efek Indonesia
Authors: Cahyaningtyas Niken Wahyu , Avri Lidya
Published: July 2024

Tujuan penelitian ini adalah untuk mengetahui pengaruh return on asset, return on equity, net profit margin, debt to equity ratio secara parsial dan bersama-sama terhadap nilai perusahaan. Metode penelitian yang digunakan pada penelitian ini adalah metode kuantitatif dengan pendekatan penelitian deskriptif. Sedangkan metode analisis data yang digunakan adalah uji asumsi klasik, analisis regresi linier berganda, uji parsial, uji simultan, dan koefisien determinasi. Diperoleh sampel 12 perusahaan dengan 48 data observasi. Hasil penelitian ini adalah return on asset, debt to equity ratio berpengaruh terhadap nilai perusahaan. Sedangkan return on equity , net profit margin tidak berpengaruh terhadap nilai perusahaan. Dari perhitungan uji simultan diperoleh kesimpulan terdapat pengaruh yang signifikan return on asset, return on equity, net profit margin, dan debt equity ratio secara bersama-sama terhadap nilai perusahaan.
The Influence Of Digitalization, Bank Specifications, And Macroeconomics On Indonesia’s Bank Performance
Authors: Kurnia Yuniarti  , Nurul Inayah  , Fibby Luthfia  , Henny Setyo Lestari
Published: July 2024

This research aims to determine and analyse the effect of digitalisation, bank specifications, and macroeconomics on the performance of banks listed on the Indonesia Stock Exchange in the 2018-2022 period. Independent variables in this study include digitalisation, bank size, capital adequacy ratio, loan-to-asset ratio, loan-to-deposit ratio, nonperforming loans, Inflation, and gross domestic product. The dependent variable is financial performance measured using Return on Assets and Return on Equity. To analyse the data, this study uses the Eviews 12 program to analyse multiple linear regression. The study's results indicate that digitalisation, bank size, capital adequacy ratio, and loan-to-deposit ratio positively and significantly affect financial performance. Meanwhile, loan-to-asset ratios and nonperforming loans negatively and significantly affect a bank's financial performance. In contrast, Inflation and gross domestic product do not affect bank financial performance.
Motivation And Job Commitment's Role In Project Bonuses And Employee Performance
Authors: Kristioni Revi , Yanuar
Published: July 2024

This article investigates the mechanism underlying the relationship between project bonuses and employee performance by mediating employee motivation and organisational commitment. It is based on two main theories: Maslow's needs theory, which explains motivation, and organisational commitment theory.
Effect of Manganese Oxide Doping of Tin Oxide Thin Films on the Optical and Structural Properties
Authors: Mahmood Sara S. , Hasan Bushra A. , Rauuf Aws F.
Published: July 2024

Tin oxide pure and manganese oxide doped (SnO2:Mn2O3) films were grown on a glass substrate in vacuum by pulsed laser deposition (PLD) technique (using Nd: YAG Laser) at different ratios of Mn2O3 (0, 3, 5, 7, 9) % wt. The structural and optical properties were studied. The X-ray diffraction (XRD) studies showed the structure nature of the films to be polycrystalline and rutile tetragonal. The optical transmittance spectra and optical constants of the prepared thin films, such as extinction coefficient (k), refractive index (n), and real (εr) and imaginary parts (εi) of the dielectric constant, were investigated. The values of the energy band gap increased from 3.5 eV to 3.55 eV with increasing the doping concentration.
Preparation and Study Some Properties of Ferrite Nanoparticles(CuxAl0.3-xNi0.7Fe2O4)
Authors: Al- Saadi Tagreed M. , Kadhim Shaimaa A.
Published: July 2024

The current study includes the preparation of CuxAl0.3-xNi0.7Fe2O4 ferrite nanoparticles where: x = 0, 0.05, 0.1, 0.15, 0.2, 0.25, and 0.3 using the auto combustion method (sol-gel). The citric acid was used as fuel for auto combustion. The X-ray diffraction (XRD) test showed an increase in the crystal lattice constant, which is of face-centered cubic (FCC) structure. Field Emission Scanning Electron Microscopy (FE-SEM) showed that the compound has apparent porosity; its grains are spherical or semi-spherical and within the nanoscale. The Energy-Dispersive X-ray spectroscopy (EDX) proved the presence of all the elements involved in the preparation of the compound, and there are no other elements, which means that it is of high purity. The vibrating sample magnetometer (VSM) showed that the hysteresis loop is small and narrow, meaning the wasted energy is as little as possible. In addition, it was found that the compound has good sensitivity to NO2 gas.
Development of a Molecularly Imprinted Polymer for Determination of Atenolol Based on Selective Solid Phase Extraction and Application in Pharmaceutical Samples
Authors: Omaish Hamsa Shakir , Al-Bayati Yehya Kamal
Published: July 2024

This paper demonstrates the synthesis and storage of molecular-imprinted polymers (MIP) at room temperature using bulk polymerization of atenolol (Ate), which is characterized by high sensitivity, low costs, and high stability. The research used 0.99:6:20 mmol ratios of template, monomer, and cross-linking agents for the polymerization in order to ensure an appropriate adsorption capacity. By making MIP for atenolol as Ate-MIP, which could be looked at with a UV-VIS spectrophotometer at 276 nm, Fourier- transform infrared spectroscopy (FT-IR), and scanning electron microscopy (SEM), a functional monomer of allyl chloride with cross-linking ethylene glycol dimethyl acrylate was made. Mass spectrometric (MS) detection may use allyl chloride to determine atenolol levels in pharmaceutical preparations. The GC/MS methods developed in this study are accurate, sensitive, and precise and can be easily applied to (NOVATEN/India and ATENOIOI/U.K.) tablets in pharmaceutical preparation. The elution process was applied to the template (Ate) from the Ate-MIP, which developed cavities, caused by using porogenic solutions of methanol, chloroform, and acetic acid (70:20:10, respectively). The maximum adsorption capacity of Ate-MIP was 2.9957 µmol/g, and the ratio of template to monomer was 1:1 in adherence to the Langmuir isotherm model. A solid-phase extraction (SPE) syringe packed with molecular imprinted polymers (MIPs) was used to selectively separate and pre-concentrate Ate from aqueous solutions and estimations of atenolol.
Application of Electrical Resistivity Sounding in delineation of the Aquifer Transmissivity and Basement Structure at Igarra, Southwestern Nigeria
Authors: Chinyem Felix Iwebunor , Ovwamuedo Glory , Adeleke Taofiq Adebowale
Published: July 2024

Information on the aquifer transmissivity and basement structure of Igarra, southwestern Nigeria, is scarce. Thus, this study aimed to apply electrical resistivity sounding and drilled borehole information to determine the underlying bedrock structure (basement structure) and the aquifer transmissivity of Igarra. Twenty vertical electrical soundings (VES) were carried out along 4 established E-W traverses intending to intercept the fracture systems. The resistivity data acquired were curved matched, and iterated using Schlumberger O' Neil software to obtain layer parameters. The layer parameters were evaluated to obtain the Dar-`Zarrouk parameters, which were used to determine the aquifer transmissivity. The resistivity-sounding result revealed four to six geoelectric layers that comprised topsoil, lateritic soil, weathered basement, fractured basement, partially fractured basement and fresh basement. The VES result revealed an undulating basement, with depths varying from 20.1 m to 53.8 m, suggesting evidence of fracturing and faulting within the basement. Correlation of the VES data and borehole log revealed that the weathered and the fractured basement constitute the aquifers, found between 2.4 – 53.8 m depths, and aquifer thickness ranged from 0.7 – 44.3 m. Analysis of the VES result showed an average computed transmissivity value of 18.48 m2/day. These values indicate that the basement is undulating with adequate groundwater-yielding materials (aquifer), capable of promoting adequate recharge potentials from precipitation.
Stability and Hopf Bifurcation of a Delayed Prey-Predator System with Fear, Hunting Cooperative, and Allee Effect
Authors: Al-Jubouri Karrar Qahtan , Naji Raid Kamel
Published: July 2024

The effect of fear, the hunting cooperative process, and Allee's impact on the behavior of an ecological system are investigated and discussed. The impact of the delay of the prey's response to the predation risk is included. The Leslie-Gower growth is used to describe the growth of the predator population. Firstly, the solutions' existence, positivity, and boundedness within the limits of a suitable region in the parametric space for all time are studied. The stability of all equilibrium points under the surrounding environmental effects is established. Moreover, the occurrence of a Hopf bifurcation is discovered. The stability of the bifurcating periodic dynamic and their dynamical properties are studied. Finally, the obtained theoretical results are confirmed and validated utilizing numerical simulation. It is observed that the system possesses a bi-stable behavior and a Hopf bifurcation.
Biogenic Fabrication of CuO Nanoparticles by Oxalis corniculata L. to Evaluate Antibacterial and Hypoglycemic Activity on Diabetic Mice
Authors: Bala Niranjan
Published: July 2024

Plant-based synthesis techniques of nanoparticles are interested because of their cheap production cost, non-toxic nature and eco-friendliness. Metal oxide nanomaterials combined with plant metabolites have synergistic effects on antibacterial and antidiabetic potential. Biogenic fabricated nanoparticles of copper oxide has been accomplished with Oxalis corniculata L. leaf extract. For the characterization of nanomaterial XRD, UV-visible spectroscopy and FTIR Spectroscopy were used. The size and morphology of the NPs were measured using FESEM and HRTEM.  The antibacterial potential of synthesized CuO NP has been studied upon Gram (+ve) Staphylococcus aureus and Gram (-ve) Escherichia coli bacteria. Ameliorative action of CuO NPs was tested against streptozotocin-induced diabetes in Swiss albino mice. Synthesized CuO NPs were well crystalline and 20-36 nm sized spherical particles. A strong peak at A298 using UV-Vis was verified the synthesis of CuO NP. Synthesized nanomaterial exhibits satisfactory antibacterial efficacy on both bacterial strains. Data from biochemical, inflammatory and non-inflammatory cytokine profiles of the mice justify its ameliorative action and mode of anti-diabetic activity on Swiss albino mice.
In vitro antioxidant potential of linolenyl alcohol isolated from Cayratia trifolia L.
Authors: Meganathan Bhuvaneswari , Panagal Mani
Published: July 2024

Cayratia trifolia, a plant rich in bioactive compounds, has been known for its diverse pharmacological properties, including antioxidant activity. In this study, we focus on linolenyl alcohol, a compound isolated from Cayratia trifolia, and investigate its antioxidant potential through in vitro analysis. Linolenyl alcohol was extracted from Cayratia trifolia leaves using standard extraction techniques and characterized using spectroscopic methods. The antioxidant activity of linolenyl alcohol was evaluated using well-established antioxidant assays. The results explored significant antioxidant activity of linolenyl alcohol, with dose-dependent scavenging of free radicals observed in all assays. Overall, our findings highlight the antioxidant potential of linolenyl alcohol from Cayratia trifolia, suggesting its utility as a natural antioxidant agent in pharmaceutical and nutraceutical applications. Further investigations are warranted to explore its therapeutic benefits and potential clinical applications.