bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisa Preferensi Kerja Bagi Generasi Z dengan Menggunakan Metode Conjoint Analysis
Authors: Muhammad Akbar Rausyan Fikri  , Budi Santoso  , Agung Wahyu Handaru
Published: August 2024

This study aims to explore the work preferences of undergraduate management students of Universitas Negeri Jakarta Class of 2020-2021. There are five attributes used to see the importance value of the five attributes, namely salary, career development, work life balance, work location, and work flexibility. Data collection was conducted in Jakarta and Bekasi in April-May 2024. Data collection was carried out using an online questionnaire and respondents were selected using purposive sampling using Slovin. The total respondents in this study were 150 consisting of 73 men and 77 women, all of whom were undergraduate management students in the 2020-2021 batch. This data was processed with exploratory factor analysis and Conjoint Analysis. The result is that one of the attributes that become work preferences for undergraduate management students in the 2020-2021 batch is career development with an importance value of 23.607 and has a utility value of 0.198. importance value of 23.607 and has a utility value of 0.198. Career development that is the highest preference for undergraduate management students in the 2020-2021 generation is a company that offers attractive career opportunities, a company that supports individual career development and actively collects career information.
Analisis Pengaruh Tingkat Pengangguran Terbuka Dan Kemiskinan Terhadap Pertumbuhan Ekonomi
Authors: Alben Abimayu  , Della Salsabila  , Yuyun Anriyani  , Muhammad Kurniawan
Published: August 2024

This research was studied to analyze the factors that influence economic growth in the area. This research will focus on analyzing the relationship between the open unemployment rate, population and poverty on the island of Sumatra. The aim of this research is to provide a deeper understanding of the factors that influence economic growth on the island of Sumatra. Poverty is a problem that covers many aspects because it is related to low income, illiteracy, low health status and inequality between genders and a poor living environment (Word Bank, 2004). Overcoming the problem of poverty cannot be done separately from the problems of poverty, education, health and other problems that are explicitly closely related to the problem of poverty. Poverty is one of the problems faced by developing countries, including Indonesia.
Pengaruh Capital Intensity dan Return On Asset terhadap Agresivitas Pajak
Authors: Muhammad Bahrudin  , Saiful Islam  , Dien Noviany Rahmatika
Published: August 2024

Tax aggressiveness refers to the behavior of managers to reduce the tax burden on the business for their own benefit, so that it can create conflict between shareholders and managers. This occurs as a result of managers perform tax aggression solely for short-term profits without thinking about the long-term advantages of the business that shareholders anticipated. The purpose of this research is to investigate the impact of capital intensity and return on assets (ROA) on corporation's aggressive taxation whose data comes from relevant journals in 2019-2024. Systematic Literature Review is the research methodology employed in this study (SLR) and a total of 50 articles published from 2019-2024 accredited in SINTA are systematically analyzed in this study. The study's conclusions are Capital Intensity has a favorable impact on tax aggression, this means that the higher the capital intensity of a company, the greater the tax burden aggressiveness executed by the business. While the Return on Assets (ROA) of the company is positive and significant effect on tax aggressiveness, which means the greater the business's ROA, the more aggressive they are towards taxes.
Peran “E-PPT PAJAKKU” Dalam Penghitungan Pajak JHT Serta Prosedur Percetakan Voucher Klaim Jaminan Melalui Website “SMILE” Pada BPJS Ketenagakerjaan Kantor Cabang Mojokerto
Authors: Khoirun Nisak Shabira  , Nurul Azizah
Published: August 2024

This research aims to find out the procedure for calculating JHT tax and printing guarantee claim vouchers. The research method used in this journal uses data collection techniques in the form of observation, interviews and documentation. The results of this research show that the role of E-PPT My Tax in calculating JHT tax and the procedure for printing guarantee claim vouchers can make it easier for a company to record financial reports sequentially and in detail. Having procedures makes it easier to carry out an activity accurately, consistently and relevantly. The conclusion of this research is that the role of E-PPT My Tax in calculating JHT tax and the procedure for printing guarantee claim vouchers is very important because you can know how to calculate tax in detail and by printing guarantee vouchers, a company's financial reports can be directed and clear, and later An archive will also be created if the file is used at any time.
Pengaruh Promosi dan Brand Image Terhadap Keputusan Pembelian Pada E-Commerce Lazada Indonesia
Authors: Siti Anisa Oktaviani  , Lisa Dwinar  , Nurul Fadilah Lola Santika  , Siti Hafsiah  , Muthi Kamila  , Muhammad Nadzim  , Indah Nur Aliza  , Kurniawati Mulyanti
Published: August 2024

This research was conducted with the aim of finding out the influence of promotions and Brand Image on purchasing decisions in Lazada Indonesia e-commerce. The method in this research uses a quantitative method, which means a research process that uses numbers as a tool to analyze Lazada Indonesia purchasing decisions. The type of research in this research uses verification research, namely research that explains cause and effect relationships. The population in this research is all consumers who make purchases at Lazada Indonesia using questionnaire distribution techniques. Brand Image has a positive and significant influence on purchasing decisions on Lazada Indonesia e-commerce.
Pengaruh Fraud Risk Assessment Terhadap Kualitas Audit Badan Keuangan dan Aset Daerah Kota Bitung
Authors: Mecky Wurangian  , Nur Qhomaria Anjani Paputungan
Published: August 2024

Fraud in the accounting field is fraud that involves data manipulation, asset theft, or other violations of business ethics. The Bitung City Regional Financial and Asset Agency is one of the agencies that is vulnerable to fraud. BKAD has the task of assisting the Mayor through the Regional Secretary in carrying out supporting functions in government affairs in the field of finance and regional assets. The research method used in this research is the quantitative method, a quantitative method, namely a research method that uses numbers and statistics in collecting and analyzing data that can be measured. The results of this research indicate that Fraud Risk Assessment has a significant positive effect on Time Pressure on Regional Financial Agencies and Assets. Auditors do not ignore audit procedures and can complete the audit process well even though the time pressure available to complete the audit is limited, auditors are able to indicate the occurrence of fraud either from suspicious documentation or changes in someone's behavior. Researchers concluded that Fraud Risk Assessment had a significant positive effect on Internal Control at the Regional Financial and Asset Agency (BKAD). This indicates that the higher the level of fraud risk assessment possessed by the auditor, the greater the auditor's ability to detect fraud.
Pengaruh Upah Minimum dan Angkatan Kerja Terhadap Tingkat Pengangguran Terbuka di Indonesia 2014-2023
Authors: Anggi Erlangga  , M. Reza Falevi  , Priliyanti Putri  , Muhammad Kurniawan
Published: August 2024

Improper population management will cause population problems, especially in work areas. Existing jobs have not been able to meet the employment needs resulting from the unemployment problem. The number of unemployed in Indonesia reaches 7 million people from the workforce. The aim of this research is to determine the effect of economic growth, minimum wage labor and inflation on unemployment in Indonesia. The analysis technique used is multiple linear regression, using time sequential data for 2014-2023. The test results show that with a 95 percent confidence level the model is significant, indicated by a significance value of F 0.000 < 0.02. Determination coefficient of The R Square for the model obtained a figure of 0.235 which indicates the independent variable. The model is able to explain 95 percent of the variation in endogenous variables well. Meanwhile, the remaining 5 percent is explained by other variables outside these variables model. This means that together the variables are inflation, economic growth and minimum wage workers influence the level of open unemployment. Partially, of the three variables tested by considering the P-value results, there are two Variables that influence the open unemployment rate are inflation and minimum wages worker. Meanwhile, the economic growth variable has no effect on the level of openness unemployment.
The Influence Of Compensation, Workload And Working Environment On Employee Work Productivity At PT Hanchen Industrial Indonesia
Authors: Heru Hermawan  , Rauly Sijabat  , M. Fadjar Darmaputra
Published: August 2024

This study began with findings that occurred at PT Hanchen Industrial Indonesia, where employees were less than optimal in carrying out their work. It can be seen from the decline in employee work productivity so that the company's targets are not achieved. In this research, it was found that there were several factors that influenced employee work productivity, including compensation, workload and work environment. The aim of this research is to identify and analyze the influence of compensation, workload and work environment on employee work productivity at PT Hanchen Industrial Indonesia. The sample in this study used the Slovin formula with a total of 75 respondents. Data analysis in this research was carried out using the multiple regression method with the help of SPSS version 23 software. The results of the research show that the compensation variable has a positive and significant effect on employee work productivity as evidenced by the t-count value of 4,454 > t-table 1,993, workload has a positive and significant effect on employee work productivity as evidenced by the t-count value of 2,621 > t-table 1.993 and the work environment has no effect and is not significant on employee work productivity as evidenced by the t-count value (-1.313) < t-table 1.993. Simultaneously, compensation, workload and work environment have a significant positive effect on employee work productivity as proven by the calculated F-value of 11,317 > the F-table value of 2.73. The Adjusted R Square determination value is 0.295 or 29.5%.
Analisis Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Perimbangan Terhadap Belanja Daerah di Kabupaten Kota Provinsi Jawa Timur 2016 – 2022
Authors: Anindya Zahra Meiriana  , Sahastian Ayu Kusumaningtyas  , Annisa Latifa Pangestuti
Published: August 2024

The challenges faced by Bojonegoro and Tuban counties are high poverty rates and inadequate infrastructure, which continue to occur year after year. The large budgets for Regional Original Income (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK) and Balancing Funds (DP) are some of the reasons why Bojonegoro Regency and Tuban Regency have infrastructure and poverty problems. This research is quantitative using panel data regression and processed using E-Views 12 to examine the relationship between variables. The results of this research are that the levels of Regional Original Income (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK) and Balancing Funds (DP) have a significant positive impact on regional spending.
Penerapan Pencatatan Keuangan Pada Pelaku Usaha Mikro Kecil Dan Menengah (UMKM) Bakso Tusuk Saipudin
Authors: Ni Made Anjani  , Fera Wati  , Nani Hartati
Published: August 2024

Preparing financial reports is certainly an important factor for MSMEs. This research aims to: (1) understand the financial bookkeeping process, (2) analyze the application of Financial Recording in carrying out accounting bookkeeping, and (3) identify inhibiting factors or obstacles for Micro, Small and Medium Enterprises (MSMEs) of Bakso Tusuk Saipudin in the Clean Market Jababeka in implementing Financial Recording. This research is qualitative research. The research location was the Bakso Tusuk Saipudin UMKM in the Jababeka Clean Market in implementing Financial Recording. Data collection was carried out through interviews, documentation and observation. The data analysis technique is carried out through qualitative descriptive data analysis. The research results show that: (1) the management of Bakso Tusuk Saipudin MSMEs at the Jababeka Clean Market only prepares business activity reports which they consider to be financial reports. Even though the report is still very far from complying with financial accounting standards. In fact, MSMEs have tried to prepare reports that at least lead to conformity with accounting standards or accounting bookkeeping. (2) The correct accounting cycle has not been implemented by the management of Bakso Tusuk Saipudin UMKM at the Jababeka Clean Market, that is, it has not started with journalizing transactions, posting to the ledger, preparing a trial balance, adjustments, worksheet, until the issuance of financial reports. Complete financial report components in the form of financial position reports, profit and loss reports, changes in equity reports, cash flow reports and notes to financial reports have not been found in the reports prepared by MSME management. Thus, they have not prepared financial reports that are in accordance with financial records. (3) The obstacles and barriers encountered by the management of Bakso Tusuk Saipudin UMKM at the Jababeka Clean Market in preparing financial reports that are in accordance with financial records, are caused by several things, namely management's ignorance of the financial records required in preparing financial reports for the entity they manage or business. which they operate, financial management which is still handled by themselves.
EKSPLORASI DUNIA PERILAKU KREATIF: INOVASI, IMAJINASI, DAN PENGARUHNYA DALAM KEHIDUPAN SEHARI-HARI
Authors: M.Prayoga  , Mochammad Isa Anshori
Published: August 2024

Creative behavior has an important role in the world of management and innovation, especially in the era of globalization and increasingly fierce business competition. This research aims to explore the world of creative behavior, focusing on aspects of innovation, imagination, and its influence in everyday life. In addition to having a significant impact in the realm of business and management, creative behavior also has a great influence in everyday life, covering various aspects such as art, education, health, and social relations. The importance of creative behavior in the context of management is emphasized, where innovation and imagination are vital triggers of creativity. Furthermore, this study aims to identify the factors that influence an individual's level of creativity, with the hope of making a tangible contribution to the development of innovative management strategies. Through a deeper understanding of these factors, leaders and management practitioners can develop a holistic approach to encourage creativity in the work environment. By integrating the results of this study into management practice, it is hoped that a work environment that facilitates creativity, innovation and sustainable growth can be created
ANALIS DATA PENGUNJUNG MALL LIPPO CIKARANG PADA BULAN JUNI 2024
Authors: Adeta Suci Anggraini  , Ariadil Pulungan  , Devia Wulandari  , Fajar Setiawan  , Mochamad Malik Yassin Supriyadi  , Nashwa Mutiara Putri  , Naufal Munfarid  , Miftakul Huda
Published: August 2024

This study aims to analyze the characteristics and behavior of visitors to Lippo Cikarang Mall, focusing on demographics, shopping preferences, and satisfaction levels with the facilities and services provided. Efforts to increase the volume of visitors to find out: the number of visitor respondents, the number of respondents who filled out the questionnaire and the statistics of the crowd of visitors. Data was collected through a survey involving 70 respondents who were randomly selected in various areas of the mall. Descriptive statistical analysis is used to describe visitor profiles, while inferential analysis is applied to identify factors that affect customer satisfaction. The results of the study show that the majority of visitors are in the age group of 15-55 years old with an upper-middle-income income. Shopping preferences are more dominant on fashion and food products. The level of visitor satisfaction is high, especially regarding cleanliness, safety, and tenant variety, but there are complaints related to limited parking spaces. This finding provides valuable insights for the management of Lippo Cikarang Mall in formulating strategies to improve services and a better shopping experience for visitors
Pengaruh Pertumbuhan Ekonomi Daerah, Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus terhadap Belanja Daerah pada Kabupaten/Kota di Provinsi Sumatera Utara
Authors: Salsa Okdania Lubis  , Dito Aditia Darma Nasution
Published: August 2024

This research aims to examine the influence of regional economic growth, original regional income, general allocation funds, special allocation funds on regional expenditure. The population in this study used 33 regencies/cities in North Sumatra with observations for 4 years from 2018 - 2021. The approach used in this research was an associative approach and the data analysis technique used was Multiple Linear Regression Analysis. The sampling method used in this research is the Census. This research was processed using SPSS Version 23. The results of this research show that Regional Economic Growth has no effect on regional expenditure, Regional Original Income, General Allocation Funds, Special Allocation Funds have a positive effect on Regional Expenditure. Regional Economic Growth, Original Regional Income, General Allocation Funds, Special Allocation Funds Simultaneously Influence Regional Expenditures.
M-banking: Salah Satu Layanan Jasa Bank Yang Menjadi Faktor Penting Dalam Mendapatkan Kepuasan Nasabah
Authors: Henry Fransisko Paniroi  , Erika Hardiyanti Kusuma Dewi  , Muhammad Irsad K
Published: August 2024

In the rapidly evolving digital era, mobile banking services have emerged as one of the forefront innovations in the banking industry. This article discusses the importance of customer satisfaction through mobile banking services as a crucial banking service. Adopting a qualitative approach, this research utilizes data from 10 questionnaire responses to analyze the four dimensions of mobile banking quality: convenience, security, ease of use, and design. Additionally, the study considers aspects of communication and customer service. The results of the analysis indicate that customer satisfaction plays a significant role in building a strong relationship between banks and customers. By optimizing the quality of mobile banking services, including convenience, security, ease of use, and design, banks can ensure better customer satisfaction, enhance customer loyalty, and strengthen their position in an increasingly competitive market. The interpretation of the data also provides personal recommendations as an additional aspect, emphasizing the importance of improving critical aspects of mobile banking services. These recommendations reinforce the conclusion that focusing on customer satisfaction will help banks achieve a competitive advantage in the current digital era.
Tingkat Literasi Terkait Kewajiban Pembayaran Pajak Pada Masyarakat Kota Binjai Sumatera Utara
Authors: Anggi Luthfiah Pane  , Nurlaila Rachman  , Triana Triana
Published: August 2024

The study tested tax literacy and factors that influenced tax compliance in Binjai City, North Sumatra, using a qualitative approach of semi-structured interviews and observations. The results show that the majority of people have a basic understanding of tax types, but difficulties in understanding technical details such as tax calculations and reporting processes. Factors such as education, income, and tax administration experience affect tax literacy, while awareness of the importance of tax for development still needs to be enhanced. The implications of this research include recommendations to develop inclusive and tailor-made tax education programmes, to enhance public understanding and compliance in paying taxes and to support national development effectively. This research makes an important contribution to local tax policy in an effort to increase public participation and awareness of their tax obligations.
Pengaruh Modal Kerja Terhadap Pendapatan Pedagang Pasar Baru Karawang
Authors: Anggita Larasati  , Uus MD Fadli
Published: August 2024

The welfare of a trader can be measured from his income, therefore the factors that influence traders' income must be taken into account so that traders' income is stable and their welfare increases so that buying and selling activities in the market continue to run smoothly, the number of existing traders will remain and increase. In starting a trading business, one of the most important things needed is capital. so it will increase income. The higher the capital used, the higher the income. Vice versa, the lower the capital used, the lower the income earned will be. This research aims to determine the effect of working capital on the income of traders in the Karawang Baru market. This research method used is a quantitative research method. In processing the data, we used the SPSS application to analyze the independent influence variables and dependent variables. The results of this research show that working capital influences the income of Pasar Baru Karang traders. This is shown from the analysis of simple linear regression results which obtained significant values. This means that working capital influences the income of traders at Pasar Baru Karawang. Because most traders obtain capital through loans. So traders are motivated to maximize profits so they can repay the loan.
Determinan Arus Kas Perusahaan Manufaktur Indeks LQ 45 yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018 - 2023
Authors: Annisa Lestari  , Adler Haymans Manurung  , Edward Efendi Silalahi  , Muhammad Richo Rianto  , Jhonni Sinaga
Published: August 2024

Free cash flow is a way to calculate the remaining cash flow that is not used for investment or operations. The purpose of this study is to determine how the variables net profit, depreciation, and changes in investment have an effect on free cash flow recorded on the Indonesia Stock Exchange during the period 2018-2023. This study uses a quantitative approach method. The results of this study indicate that Net Profit has a positive and significant effect on Free Cash Flow, Depreciation has a positive and significant effect on Free Cash Flow, and Changes in Investment have a negative and insignificant effect on Free Cash Flow.
Pengaruh Literasi Keuangan, Uang Saku dan Gaya Hidup terhadap Perilaku Menabung pada Siswa-Siswi Kelas 11 SMKS Thoriqul Ulum Pacet
Authors: Febrianti Kusuma Wardani Astria , Hartono Hartono , Verlandes Yuliasnita
Published: August 2024

The purpolse of this study is to determine the effect of financial literacylon saving behavior in thle SMKS Thoriqul Ulum Pacet. To ldetermine the effect of pocket moneyl on saving lbehavior in the SMKS Thoriqul Ulum Pacet. To determine lthe effect ofl lifestyle onl saving behavior in lthe SMKS Thoriqul Ulum Pacet. Tol determine lthe effect loffinancial literacy, pocket lmoneyl and lifestyle lon savingl behavior in the SMKS Thoriqul Ulum Pacet. The type of research used lis quantitative quantitative research methods are quantitative research methods which can lbe interpreted las researchl methods basedl lon positive philosophy, used to research cerltain populations or samples. This research uses independent variables and dependent variables. The testing stages consist of descriptive statistical analysis, data quality testing, classical assumption testing, multiple linear regression analysis. Financial Literacy simultaneously has a significant influence on the saving behavior of SMKS Thoriqul Ulum Pacet. Pocket Money, partially has a significant influence on the saving behavior of SMKS Thoriqul Ulum Pacet. Lifestyle partially does not lhave a significant effect onl the saving behavior of students at SMKS Thoriqul Ulum Pacet Financial Literacy, Pocket Money and lifestyle on saving behavior partially havela significant influence oln the savling behavior of students at SMKS Thoriqul Ulum Pacet.
Perbandingan Kinerja Keuangan Antara Bank Konvensional dengan Syariah yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020-2023
Authors: Dwi Kharisma Wati  , Civi Erikawati
Published: August 2024

Background: The emergence of Islamic banks will definitely increase competition in the banking market. Many factors influence banking growth in Indonesia. The current condition has two main threats that must be considered because they can show the weakness of global banking: the weakening of the commercial property market and the connection of banks with non-bank financial institutions. Method: This study uses descriptive statistics, normality test, and independent sample T test. Results: Conventional and sharia banks do not have significant differences in financial performance, according to the Return On Assets (ROA), Capital Adequacy Ratio (CAR) indicators. On the other hand, the Return On Equity (ROE), Loan to Deposit Ratio (LDR), and Operating Costs Operating Income (BOPO) indicators show that there is no significant difference in financial performance between conventional and sharia banks. Conclusion: Islamic banks show better performance than conventional banks in terms of Return On Assets (ROA), Capital Adequacy Ratio (CAR) and BOPO. These ratio values ​​have higher values. However, conventional banks show better performance in Return On Equity (ROE) and Loan to deposit ratio (LDR) with better average ROE and LDR values.
An Analysis of Gracie’s Maxims in Finding Nemo and Finding Dory Movies
Authors: Anak Agung Megantari Putri  , I Gusti Agung Istri Aryani  , I Nyoman Arya Wibawa
Published: August 2024

This study explores the application and violation of Grice's conversational maxims in the animated films "Finding Nemo" (2003) and "Finding Dory" (2016). Grice's maximsquantity, quality, relation, and manner are key to effective communication in pragmatics. The research analyzes how these maxims are followed or flouted by the characters, affecting humor, tension, and narrative flow. Through a qualitative approach, the study identifies specific instances of adherence and violation, examining their impact on character development and audience engagement. The findings indicate that flouting the maxim of quantity often creates humor, while manipulating the maxim of relation generates suspense. This analysis demonstrates the role of conversational maxims in enhancing storytelling and character interactions in animated films, contributing to their narrative and entertainment value.
Analisis Pemahaman Masyarakat Mengenai Konsep Perpajakan Terhadap Kesadaran Wajib Pajak dalam Membayar Pajak Berdasarkan Syariat Islam
Authors: Fajriani Azis  , Andi Fatimah Aisyah M. Noor  , Ririn Angriani  , Engryarto Abriawan
Published: August 2024

Jumlah wajib pajak dari tahun ke tahun semakin bertambah tetapi jumlah penerimaan pajak di Indonesia dari tahun ke tahun semakin berkurang. Kendala tersebut disebabkan oleh kurangnya pemahaman dan kesadaran wajib pajak terhadap pentingnya dalam membayar pajak. Penelitian ini betujuan untuk memberikan pemahaman kepada masyarakat mengenai konsep perpajakan terhadap minat wajib pajak dalam membayar pajak berdasarkan sayariat islam di Indonesia dengan menggunakan variabel bebas yang juga pernah digunakan dalam penelitian sebelumnya seperti memberikan pengetahuan serta pemahaman terhadap wajib pajak mengenai konsep serta peraturan perpajakan di Indonesia dan sesuai syariat islam serta kesadaran wajib pajak dalam membayar pajak. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Populasi dari penelitian ini adalah para wajib pajak diseluruh Indonesia. Berdasarkan data dari Redaksi DDTCNews selasa tanggal 29 juni 2021, tercatat sebanyak 49,82 juta wajib pajak yang terdaftar. Pengambilan sampel ini dilakukan dengan menggunakan pendekatan kajian pustaka. Teknik pengambilan sampel jenis ini umumnya dilakukan dengan penelitian tehadap beberapa tulisan atau buku mengenai konsep perpajakan di Indonesia dan berdasarkan syariat islam. Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa kesadaran wajib pajak dalam membayar pajak dan pemberian pengetahuan serta pemahaman terhadap wajib pajak mengenai konsep serta peraturan perpajakan menurut syariat islam memiliki pengaruh positif yang signifikan terhadap kepatuhan wajib pajak apabila dilakukan dengan tegas.
PENGARUH SISTEM E-FILLING, SANKSI DAN PENGETAHUAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN AKHLAK SEBAGAI VARIABEL MODERATING (Studi Kasus UMKM Asal Wangi-Wangi)
Authors: Sandy Khairum Nadila , Lince Bulutoding  , Raodahtul Jannah
Published: August 2024

This study aims to examine the influence of the e-filing system, sanctions and knowledge on the compliance of MSME taxpayers with morals as  a moderating variable  with a case study of MSMEs from Wangi-Wangi which are registered at the Bau-Bau KPP. This study uses a quantitative methodology with a causal associative type as the methodology of this research. The theories used in this study are TAM (Technology Acceptance Model) theory and attribution theory. MSME taxpayers from Wangi-Wangi who are registered at the Bau-Bau KPP are the population of this study. The technique used in collecting nonprobability sampling is by using the purposive sampling approach. Respondents were given a questionnaire as part of the data collection procedure. There were 45 respondents whose data was successfully collected, to find out the impact of each variable, this study used multiple linear regression analysis and moderate regression analysis. The results of the multiple linear analysis show that the variables  of the e-filling system, sanctions and knowledge have a positive effect on the corruption of MSME taxpayers. The moderating  variable, namely morals, can only moderate the influence of sanctions on the compliance of MSME taxpayers, while morals cannot moderate the influence of the e-filling system  and knowledge on the compliance of MSME taxpayers.
Cross-Waiver Clause of Liability in the Launch Contract: A Sustainable Contractual Practice for the Space Industry
Authors: Jean Michel Haziza
Published: August 2024

For many years, the cross-waiver of liability clause in the space transport sector has been widely used by the entire space industry. It has a significant influence on the health of the space market, allowing for secure investments and legal certainty during the execution of a space launch contract. This clause is therefore essential in space launch contracts, as without it, predicting a sustainable economy in this sector for all stakeholders would be challenging. Thus, it will be highly beneficial in securing future lunar and Martian missions.
India: The Space Phoenix Rising to Global Leadership
Authors: Pradyumna Rangnath Surwase
Published: August 2024

Phoenix is a mythical bird that rises from its own ashes. Today, Japan is often referred to as a Phoenix in terms of development. Despite the devastation caused by the nuclear attacks during World War II, it has emerged as one of the most developed and advanced countries in the world. The same can be said for India. Ancient India was home to renowned astronomers like Varahamihira, physicists like Rishi Kanad, mathematicians like Aryabhata, and aviators like Bharata Muni. We even had advanced spacecraft and propulsion technologies in ancient times. However, during the medieval period, India lost its prominence in space exploration due to various invasions, transformations of kingdoms, and natural calamities. Since gaining independence, India has demonstrated remarkable growth in the space sector. Therefore, it is not contradictory to refer to India as the Phoenix of the space industry. Just as flocks of birds have one leader (Nayak in Hindi) while flying in the sky, India is poised to become a Vishwanayak, guiding the world in the coming decades.
India’s Space Technology Advancements Since Independence
Authors: Vishal SK  , Sreedaran M
Published: August 2024

Since gaining independence in 1947, India has made remarkable strides in space technology, emerging as a global leader in space exploration and satellite development. Beginning with the establishment of the Indian Space Research Organization (ISRO) in 1969, India's space program has evolved from launching modest sounding rockets to achieving significant milestones, such as the Chandrayaan and Mangalyaan missions, which explored the Moon and Mars, respectively. The country has developed indigenous satellite systems like the Indian National Satellite System (INSAT) for communication and the Indian Regional Navigation Satellite System (IRNSS) for navigation. India has also demonstrated its prowess in low-cost satellite launches, becoming a preferred launch destination for many countries. These advancements underscore India's commitment to leveraging space technology for national development, scientific exploration, and international collaboration.
Challenges in Discord Application Among Quantity Surveying Students
Authors: Mahdzir Mazura , Nik Yahya Nik Fatma Arisya , Mastan Zetty Pakir , Min Yuet Lai , Ya’cob @ Ya’acob Nafisah
Published: August 2024

The global epidemic continues to have a significant impact on the world due to the recent and unexpected COVID-19 pandemic. Even the education industry has been severely disrupted and affected. All universities have been forced to change their learning methods from face-to-face to e-learning. Hence, it is necessary to utilize technological aids such as Discord as it can naturally capture the attention of students. On top of that, the features of Discord, especially the integration of text chat, voice call and screen sharing can fulfil most of the students’ requirements during online learning. This paper aims to explore the challenges associated with the Discord application among QS students. Through the use of a quantitative method, a set of questionnaires is distributed to the TARUMT students enrolled in the Quantity Surveying course (year 1 to year 4). Out of 200 questionnaires, 87 responses have been received and were analyzed using frequency statistics, Cronbach’s Alpha analysis, and Descriptive analysis. The results revealed several challenges, including limitation of upload size, disconnected discord application, random audio cut offs, privacy issues and engaging in harassment. In conclusion, the results identified the most and the least significant issues that may affect students' use of Discord applications. This data is valuable in shaping appropriate strategies for Quantity Surveying education.
Relationship Between Change and Development in Environmental Engineering Education in Libya
Authors: Dabouba Yousaf Hassin , Abdulsamia Azeezah Jumma , Dboba Mahmoud M. , Astiata W. , Bindra Satya
Published: August 2024

This study is designed to present an overview of the state of the art on new capacity-building approaches and methodologies to meet the demands of sustainable development at global, regional, national, and local levels. A brief description of current barriers to integrating sustainability into engineering education demonstrates how New Libya is playing a vital role in effective education and training in environmental engineering using the teaching and learning practices employed in green engineering courses and the best practice UNIDO PRIME & GRIP, UNESCO MAB and MOST blended learning approach that helps level the varied content knowledge, expertise, and experience of professionals. It highlights a strategy and plan of action to meet the challenges of change and development in education and training required to develop the vital skills and experience of sustainable development professionals needed to perform their more sophisticated jobs with greater coordination and prioritization among aviation stakeholders. Finally, it provides a framework approach using outcomes, output, baseline, targets, performance indicators, and activities to design a wide range of formal education and training in environmental protection fields using new blended learning technologies for the enhancement of sustainable livelihoods in general and Libya in particular.
Analisis Peran Beauty Influencer Marketing dalam Meningkatkan Minat Beli Face Treatment
Authors: Eko Agus Alfianto  , Nidia Prastika
Published: August 2024

This study aims to determine the effect of Beauty Influencers, Customer Reviews, and Customer Ratings on Purchase Intention to buy Garnier skin care products. In this study using quantitative methods. The sample in this study were Belia Cosmeic consumers att the shopee with a total sample of 100 respondents taken by purposive sampling method. The analytical method used is multiple linear regression analysis. To obtain the test results in this study, the classical assumption test was carried out, namely the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, then a hypothesis test was carried out. The results of this study show the results of the Determination Test (R2) for the Beauty Influencer, Customer Review, and Customer Rating variables and have an effect on Purchase Interest of 0.597 or 59.7%, while the remaining 40.3% is influenced by other variables. Simultaneously the Beauty Influencer, Customer Review, and Customer Rating variables have a positive effect on the Buying Interest variable. Meanwhile, the Beauty Influencer variable has no positive effect on the Interest in Buying Garnier skincare products variable, and the Customer Review, Customer Rating variables have a positive effect on the Interest in Buying Garnier skincare products variable.
Pengaruh Penghargaan Terhadap Kepuasan Kerja Dan Komitmen Organisasional
Authors: Milia Milia Astuti , Putri Eka Kusuma Wardani
Published: August 2024

This study aims to determine (1) the effect of appreciation on job satisfaction at PT. Raja Indonesia Perkassa Pasuruan, (2) the influence of Awards on Organizational Commitment of PT. Raja Indonesia Perkassa Pasuruan (3) the effect of Job Satisfaction on Organizational Commitment of PT. Raja Indonesia Perkassa Pasuruan. The type of research used in this research is exportative with a quantitative approach. The research objective was to determine the lack of job satisfaction with the company's employees. In this study, the research subjects were employees at PT. Raja Indonesia Perkassa Pasuruan. The objects in this study are rewards, job satisfaction, and organizational commitment. The population in this study were 135 employees and the sample used was 100 employees using the Slovin formula. Data collection techniques in this study using purposive sampling method. Reliability Test, Linerity test in PLS is carried out to determine whether it is significant or not. The results of this study indicate that (1) there is a positive and significant effect of reward on job satisfaction at PT. Raja Indonesia Perkassa Pasuruan path coefficient (β) = 0.964 p value = <0.001 (2) there is a positive and significant effect of appreciation on the organizational commitment of PT. Raja Indonesia Perkassa Pasuruan path coefficient (β) = 0.332 p value = <0.001 (3) there is a positive and significant effect of job satisfaction on organizational commitment of PT. Raja Indonesia Perkassa Pasuruan path coefficient (β) = 0.633 p value = <0.001.
Pengaruh Religiusitas terhadap Brand Loyality dan Keputusan Pembelian pada Hijab Zoya di Kota Malang(studi pada Pengunjung Butik Zoya di Mall Olympic Garden Malang)
Authors: Aisyah Siti Aisyah , Faizin Moh. Asroul Faizin
Published: August 2024

PT Zoya is a fashion brand that pioneered the hijab and Muslim clothing that was founded in 2005, and already has more than 160 stores spread throughout Indonesia. In the current era, companies are required to compete competitively and move quickly in the face of competition. This study aims to determine and measure the effect of religiosity on brand loyalty and purchasing decisions on Zoya hijab in Malang. This research was conducted on visitors to Zoya's boutique at Mall Olympic Garden Malang. The selection of research samples using the Accidental Sampling method, the number of samples in this study was 100 respondents. The analysis used is PLS analysis using SmartPLS 3.0. The results of the study show that religiosity has a significant effect on Brand Loyalty, with a path coefficient value of 0.184 with a t-statistic value of 0.051, religiosity on purchasing decisions has a significant effect with a path coefficient value of 0.405 and a path coefficient value of 0.405. t-statistic of 3.317. And Brand Loyalty on Purchase Decisions has a significant effect with a path coefficient value of 0.309 and a t-statistic value of 2.645.
Understanding the Factors Affecting Women Entrepreneurial Ventures Success: A Study of Female Incubates Working in the IT Industry of Pakistan
Authors: Kayani Saleha Haris , Saleem Muhammad Arif , Hameed Raja Mazhar , Zahid Nida
Published: August 2024

The participation of women in entrepreneurial activities, especially within the IT sector, is increasingly important for Pakistan’s socioeconomic scene. This research study has explored and therefore examined factors affecting success among female entrepreneurs in the IT industry with a specific focus on female incubates who have completed training programs. An extensive literature review combined with qualitative research methodology has been used to bridge this gap by examining post-incubation challenges facing women entrepreneurs and suggested strategies for improving sustainability of their businesses. In order to get rich and nuanced data from female incubates in the IT field, the research design employs qualitative approach with the use of in-depth interviews and document analysis. The prevailing research study gives us a fresh perspective on how socio-cultural, economic, institutional and personal forces affect women’s entrepreneurship. The data was analyzed by using thematic and constant comparative methods to identify similarities between patterns so as to uncover complex dynamics inherent in women entrepreneurship operating within information technology industry in Pakistan. At every step of the research process, ethical considerations such as informed consent and confidentiality was strictly adhered to. Also, the contemporary research study makes recommendations for policy implementation, education schemes, as well as economic assistance meant for assisting women entrepreneurs in Pakistan. This research study aims to improve our understanding of factors that affect women’s entrepreneurial success and set up a way for viable businesses in Pakistan’s IT industry.
Efecto de una guía de intervención basada en la reexperimentación emocional en dos casos de abuso sexual infantil
Authors: Rozo Sánchez María Margarita , Argüelles Lozan Amalia Rosa
Published: August 2024

El objetivo de la investigación fue determinar el efecto de una guía de intervención clínica basada en la técnica de reexperimentación emocional en dos casos de abuso sexual infantil, esperando que su implementación disminuyera los síntomas derivados. Se utilizó un diseño A-B con seguimiento, con mediciones intra e intersujeto. Las variables dependientes del estudio fueron medidas con el Inventario de Depresión Infantil (CDI), la escala de Ansiedad Manifiesta para Niños Revisada (CMAS-2) y la Escala de Trauma de Davidson (DTS). Se implementó una guía de intervención de nueve sesiones terapéuticas virtuales sincrónicas, con duración de 35 minutos y con frecuencia semanal. Para su validación se utilizó el método Angoff modificado y para su análisis se utilizó el Coeficiente de Acuerdo rWG. Para el examen de datos posterior a la aplicación se efectuó el análisis descriptivo de las variables dependientes, se realizó análisis intrasujeto pormedio de la implementación de registros de conducta por trece semanas y se establecieron los índices del tamaño del efecto para estimar la magnitud del cambio terapéutico (Sanz & García Vera, 2015) en los síntomas de depresión, síntomas de ansiedad y síntomas de trauma según el porcentaje de datos no solapados (PND) (Scruggs & Mastropieri, 1998) y el no solapamiento de todos los pares (NAP) (Parker & Vannest, 2009). Dentro de los resultados principales no se evidencian similitudes entre los participantes, lo cual permite identificar la forma particular en que cada niño abusado sexualmente puede responder. Así mismo, el proceso de evaluación e intervención se desarrolló de manera virtual por la contingencia sanitaria del COVID 19 y, con ello, se adicionaron nuevos estresores en la cotidianidad de los participantes.
Intervención psicológica a cuidadores de pacientes oncológicos que reciben cuidado paliativo: aportes desde la psicología clínica
Authors: Herrán García Deisy Adriana , Moreno Méndez Jaime Humberto , Avendaño Prieto Bertha Lucía
Published: August 2024

La mayoría de las investigaciones relacionadas con los efectos psicológicos del cáncer y su tratamiento están dirigidas a los pacientes; sin embargo, sus cuidadores presentan cambios que exigen modificaciones cognitivas, emocionales y conductuales para adaptarse y que también demandan intervención psicológica, la cual no se ha estudiado de manera suficiente. El presente estudio tuvo como objetivos diseñar y validar un programa de intervención psicológica para el fortalecimiento de estrategias de afrontamiento y la disminución de sobrecarga en cuidadores de pacientes oncológicos que reciben cuidado paliativo. La investigación se llevó a cabo en dos estudios: el primero fue de tipo instrumental dirigido a la validación de contenido del programa con cinco jueces expertos, cuatro en psicología clínica y un experto en metodología; y el segundo fue de tipo preexperimental pretest-postest, con cuatro participantes entre los 21 y 58 años, dos eran pareja del paciente y dos hijos. Se aplicó antes y después del programa la escala Coping modificada (EEC-M) y la escala de sobrecarga del cuidador Zarit adaptadas para Colombia. Los resultados del primer estudio indicaron que las sesiones 1 a 6 tuvieron un rWG entre .80 y 1, se modificó la sesión 4 correspondiente al entrenamiento en habilidades sociales. En el segundo estudio, la prueba de rangos de Wilcoxon antes y después de la aplicación del programa, evidenció que posterior al programa no se observaron diferencias estadísticamente significativas en los participantes; sin embargo, al hacer comparación entre los puntajes iniciales y posteriores a la aplicación del programa, se identificaron cambios clínicos frente a la expresión emocional, la solución de problemas, la búsqueda de apoyo profesional y social. Se concluye entonces que la intervención psicológica clínica en cuidadores es pertinente y favorece el desarrollo de habilidades que permiten el afrontamiento y la disminución de sobrecarga.