bluuebunny/crossref_metadata_2025 huggingface dataset:
Revenge and Remake: Meir Zarchi's Day of the Woman and Steven Monroe's I Spit on Your Grave
Authors: Ingrassia Nathalie S.
Published: February 2023

Meir Zarchi's 1977 Day of the Woman was relatively ignored by the public before its title was changed to the more provocative and thus marketable I Spit on Your Grave(hereafter abbreviated as Spit). Appalled reviewers and its inclusion in the 1983 British list of "video nasties" earned the film a cult status that gave rise to a 2010 remake of what had been described as "an extraordinarily difficult film to watch" (Clover 115). Both films possess a typical rape-revenge plot: a young writer, Jennifer Hills, leaves New York to spend the summer in a remote country cabin, hoping to find the peace and quiet she needs to write her novel. She meets a group of local thugs - one of them being "mentally handicapped" (Ebert) - who first harass, then brutally and repetitively rape her. The second act of the film covers the young woman's bloody revenge against her tormentors.The protagonist's vengeance has been criticised for being "as vicious" (Martin and Porter 704) as the acts of violence committed against her. According to Carol Clover, "that is of course true. It lies in the nature of revenge or self-defence stories […] that the avenger or self-defender will become as directly or indirectly violent as her assailant, and, [...] these films are in some measure about the transformation" (123). The original Spit, however, is often regarded as an exploitation film aiming to bait its audience with unjustifiable and gratuitous violence. In order to address this idea this paper will first consider both movies from the angle of retributive justice and the "lex talionis" (Clover 120) - the law of retaliation - then analyse and compare how directorial choices support and undermine the avenger's position in the 1977 Spit and its remake.
Nostalgia's Violence
Authors: Bracke Sarah
Published: February 2023

This essay considers some of the ways in which nostalgia figures in contemporary social theory as well as addresses the post/modern character of nostalgia. It does so with the aim of exploring the question of colonial and imperial violence at the heart of nostalgia.
Vessels of Passage: Reading the Ritual of the Late-Medieval Ship of Fools
Authors: Turi Zita
Published: February 2023

My paper explores the late-medieval image of the ship of fools. The metaphor originates in the fifteenth-century carnivals of Europe and was depicted in Sebastian Brant’s 1494 compilation, Das Narrenschiff. The paper explores the underlying dynamic of the imagery and its origins in carnivalesque rituals as well as how the motif was exploited by Brant, becoming a literary force at the turn of the sixteenth century.
Addendum Introduction
Authors: Anker Victoria , Barker Georgina , Burge Amy , Toto Giulia
Published: February 2023

AddendumThe Latest Learning Colloquy was a one-day training conference open to all postgraduate students in the School of Literatures, Languages and Cultures (LLC). It was the culmination of the “Getting Over the Fear” project, which aimed to demystify the conference process, and to offer Masters and PhD students in LLC a chance to present their research in a friendly and supportive environment. The Latest Learning Colloquy was open to all postgraduate students working within the diverse research fields of LLC, including European Languages and Cultures, English Literature, Film Studies and Theatre Studies, Asian Studies, Celtic and Scottish Studies, Islamic and Middle Eastern Studies, Translation Studies, Comparative Literature, and Creative Writing.As the Colloquy was designed to reflect “what’s new in LLC,” the event was made as welcoming and unintimidating as possible. Many of those who took part were Masters students or first year PhD students giving their first ever papers.The two papers included in this Addendum both began life as papers at the Latest Learning Colloquy. ‘The Shakespeare death tercentenary celebrations in England and Scotland: how British was Shakespeare in 1916?’ and ‘Exploring the Enlightenment from Intellectual History and Critical Theory: a case study of hybrid methodologies’ are representative of the fantastic scholarship and ongoing research of the postgraduates in LLC.Thank you to the committee:Victoria MaddenBarbara TesioEmily AndersonHanna LundahlRachel AshcroftNicole CoteGeorgina BarkerLizzie Robinson-SelfVicki MaddenGiulia TotoAnd to the Institute of Academic Development, Research-Led Initiative Fund for your support.
Afterword
Authors: Evans Mary
Published: February 2023

The distinctions between the public and the private have long been a way of organising the material world, and those distinctions are shifting. This article traces a brief history of the increasingly insecure privacy – both deliberate and not – that is a defining characteristic of our age.
Poetry in the Post-Truth Era: Formal Structures in Claudia Rankine's Citizen: An American Lyric
Authors: Djawoto Olivia
Published: February 2023

In the unbridled relativism of this post-truth era, poetry seems more out of place than ever before. In particular, works with an impulse towards fiction are perceived as incapable of participating in the non-fictional world at large. Yet, writers like Claudia Rankine still return to the poetic form to confront the issue of race in an America that sees itself as post-racial. Rather than contest such existing claims of “truth” with one of her own, Rankine, in Citizen: An American Lyric, chooses instead to examine what it means to be a “citizen” as an African-American. Through a self-reflexive mode of inquiry, she provokes readers to consider the state of race-relations within America. This article thus argues that poetry can have a stake in our reality not merely in spite of, but precisely because of the dissonance arising out of so many competing “truths”.
Escarabajos vagabundos: nuestros aliados invisibles en el suelo
Authors: Méndez Rojas Diana María , Cultid Medina Carlos Andrés , Escobar Federico
Published: February 2023

Muchos escarabajos que habitan el suelo pasan desapercibidos al ojo humano debido a su pequeño tamaño y colores poco llamativos. Este es el caso de los escarabajos conocidos como vagabundos, de la familia Staphylinidae. Dichos escarabajos son comunes en muchos ecosistemas terrestres y se les encuentra asociados principalmente a la hojarasca; también viven bajo piedras y troncos, o son errantes sobre el suelo. Este grupo de escarabajos desempeña un papel funcional como depredadores de otros invertebrados, tanto en ecosistemas naturales, como en los sistemas agrícolas. En el escrito, destacamos su enorme diversidad, las múltiples interacciones ecológicas que establecen con otras especies y su importancia para la salud de los ecosistemas.
Prácticas del buen profesor universitario desde la mirada de los estudiantes
Authors: Hernández Alvarado Miguel Ángel
Published: February 2023

Retomar las percepciones estudiantiles, sobre la práctica docente universitaria, contribuye al estudio de la función y formación de los profesores, y al desarrollo de intervenciones de profesionalización de la enseñanza con una mayor pertinencia. En este texto se presentan los resultados parciales del segundo momento de una investigación educativa mixta, son los resultados de la suma del puntaje por reactivo de un cuestionario de percepción estudiantil sobre prácticas docentes. El cuestionario se aplicó de forma digital a estudiantes universitarios de pregrado con un total de 256 cuestionarios completos. De forma previa, y mediante Redes Semánticas, se seleccionó una serie de diferenciadoras que fueron utilizadas como referencia. La sumatoria que se presenta asigna un peso de significancia a cada característica, según el peso por reactivo; esto concede mayor o menor relevancia a cada una. Los datos permiten reflexionar en torno al valor que los estudiantes conceden a determinadas formas en la enseñanza universitaria.
Impact of Energy Saving Companies on OPEX Reduction of Mobile Network Operators in Pakistan
Authors: Awais Muhammad
Published: February 2023

Abstract: Energy Saving Companies (ESCOs) are considered as one of the key factors which helps in reduction of Operational Expenses (OPEX) by reducing the consumption of capital power. In this study, through a Questionnaire, the OPEX reduction potential is compared between ESCOs who and their counterparts who charge for their service. SPSS 21 is used to analyse the data. The result shows that ESCOs have offered substantial savings on capital expenditure when compared with their counterparts. This study analyses the effect of Energy Saving Companies (ESCOs) on the Operational Expenses (OPEX) reduction of Mobile Network operators (MNOs) in Pakistan Telecom Sector. The analysis suggests that mobile operator may reduce its OPEX including Fixed Costs and Variable Cost due to reduction in the unit cost for network upgrade works, planning for end-to-end solution for better future network availability and maintenance period should be reduced. The following study has been performed considering a model which distributes energy consumption by fixed cost method in the form of installed capacity. This study explored the potential of ESCOs to reduce OPEX in Pakistan Telecom sector by discussing and analysing the main issues relating to Energy Saving Solutions (ESSs) that are already established in Pakistan. In this context, it focuses on understanding the energy saving potential of mobile operators through reducing operational expenses through high-impact energy management solutions based on smart metering and renewable energy sources.
A Review On Designing Of Web Application Collaborator
Authors: Sarve Astha , Bhute Anjali , Raoo Jayant , Bhandari Aditya Singh
Published: February 2023

Abstract: Nowadays, everyone is moving towards virtual platforms. We commonly utilize Internet, in the web world everything is available on web. During the covid-pandemic we shifted completely virtually, starting from education, IT industries or the government work. In this virtual meets we came across a problem of tab switching which sometimes consumes lot of time it takes time to load the screen. Our project is basically designed for the educational purpose.
The Effect Of Information Technology And Perceived Risk In Anticipating Tax Evasion
Authors: Paoki Adelheid Gracelia Fiero , Yusha Jesica Delya , Kale Steven Emanuel , Mangoting Yenni
Published: February 2023

This study aimed to determine tax evasion dynamics under the risk perception of using tax information technology. The study also investigated perceived risk as a moderating variable in the relation between information technology (IT) and tax evasion. One hundred questionnaires were collected from individual taxpayers and analysed using Partial Least Squares (PLS). The result showed that IT could reduce tax evasion. The moderating test result also discovered that taxpayers' risk perception could increase IT usage to reduce tax evasion. These results highlighted that society's acceptance of information technology is more of an effort to do taxation duties that would help them avoid tax inspection and penalty. Risk is believed to be attached to IT, and so eases review and detection of tax fraud, consideration by the taxpayer when tax evasion. That signifies tax authorities' success in modernizing tax administration to minimize tax evasion while increasing tax service quality by optimizing information technology usage. Therefore, these findings serve as a reference for the tax authorities to enact reforms in sustainable information technology to simplify tax administration, improve taxpayers' services and law enforcement.
The Effect of Exchange Rates Towards Stock Return Mediated With Inflation Rates and Interest Rates
Authors: Jihadi M. , Safitri Ilfi Hadiatus , Brahmawati Dewi
Published: February 2023

This study aims to determine the effect of exchange rate towards stock return mediated with variable inflation rates and interest rates. The study population is a company listed on the Index LQ45 period January 2015 – December 2019. This is quantitative study using purposive sampling technique and obtained sample a number of 28 companies with monthly period start from January 2015 until December 2019. The data source in this study are secondary data. The data analysis technique used is path analysis accompanied by a T test (partial) and Sobel test (mediation). Partial test results show that exchange rates and interest rates have a negative and significant effect on stock return, while inflation rates has a positive and insignificant effect on stock return. Sobel test results show that exchange rates has insignificant effect on stock return through variable inflation rates with no mediation, while exchange rates has significant effect on stock return through variable interest rates with partial mediation. The implication of this research is expected to be an addition to the parties concerned with this research problem.
Can Retaliation Moderate The Influence Of Personal Cost, Professional Commitment And Ethical Environment On Pns Interest In Whistleblowing?
Authors: Azhari Maulidia Dewi , Biduri Sarwenda , Hermawan Sigit
Published: February 2023

This study aims to determine whether the retaliation variable can moderate the personal cost, professional commitment, and ethical environment variables in the interest of the Civil Service Inspectorate of Sidoarjo Regency in whistleblowing. This study uses primary data while samples are taken by random sampling by distributing questionnaires through google form to get 45 respondents. This study indicates that the variables of professional commitment and ethical environment have a significant effect on interest in whistleblowing. Still, personal costs are stated to have no effect. The retaliation variable can moderate the influence of the personal cost and ethical environment variables on interest in whistleblowing. So it can be concluded that there is quasi-moderation, which means that the variable that moderates the relationship between the independent variable and the dependent variable and at the same time becomes the independent variable. The results of this study are stated to be very useful for the Sidoarjo Regency Inspectorate; besides that, this research provides input so that the Sidoarjo Regency Inspectorate improves the whistleblowing system flow for internal employees themselves.
An Integrated Model to Predict Cheating on Online Exam Among Accounting Students: Does Islamic Religiosity Matter?
Authors: Kholid Muamar Nur , Diptasary Fierda Ayu Apralia , Tumewang Yunice Karina
Published: February 2023

The purpose of this study is to empirically examine a model of cheating behavior of accounting students on online exams to determine the factors that influence the intention of accounting students to cheat on online exams. Based on the literature review, the factors that influence the intention of accounting students to cheat on online exams are identified in the scope of Ethics Theory (deontological and teleological evaluation), Theory of Planned Behavior, and Islamic Religiosity. The data were obtained from an online questionnaire survey distributed to Accounting students. The data were analyzed using PLS - SEM. The results of data analysis show that perceived behavioral control, subjective norm, attitude, and perceived benefits have a positive effect on the intention to cheat on online exams. Furthermore, the results show that Islamic religiosity can be a deterrent factor for accounting students for cheating on online exams. The model proposed in this study will help accounting lecturers in universities to be able to minimize or to prevent cheating among accounting students on online exams.
Supply Chain Management of Kurban Cattles in 'Tebar Hewan Kurban' Program, Dompet Dhuafa Republika
Authors: Mais Rimi Gusliana , Abidin Zainal
Published: February 2023

This study aims to reformulate beef cattle supply chain management based on a case study in the Dompet Dhuafa Republika (DDR) program 'Tebar Hewan Kurban' (THK). This qualitative descriptive study is based on a survey in 15 locations for the empowerment of beef cattle farmers who are THK partners outside Java, and observations on program implementation along the supply chain in 2020. The beef cattle supply chain as a result of this study is described in the figure and compared with the supply chain of Kurban animals from previous studies. The results showed that the management of the cattle supply chain in THK's DDR program provided tangible benefits for partner farmers. The results of this study are expected to open new insights about the economic aspects of the implementation of Kurban that provide greater benefits to small farmers, without forgetting other stakeholders involved in the program. This paper contributes to filling the literature gap and empirical studies on community empowerment programs related to Kurban ritual activities that are still rarely carried out until now.
The Moderating Effect of Earnings Management and Dividend Policy on Relationship Between Corporate Governance and Institutional Foreign Ownership
Authors: Pranesti Arin , Kusuma Indra Wijaya
Published: February 2023

This study aims to examine the effect of corporate governance on institutional foreign ownership with earnings management and dividend policy as moderating variable. Previous research tends to be done in developed countries. In addition, prior research that examined the relationship between corporate governance and foreign institutional ownership is relatively inconclusive. Kim (2015) concluded that although some prior studies have found a correlation between corporate governance and institutional foreign ownership, there has been no research that explains the causality relationship. This study uses a corporate governance index that formed through the results of factor analysis test. The results of statistical tests indicate that corporate governance can be used as a good signal to pursue external parties that imply the company that has a good oversight mechanism. Interaction testing results between earnings management and corporate governance imply that foreign institutional investors tend to rely on corporate governance signals. In contrast, the interplay of dividend and corporate governance policies shows significant results. Therefore, it can be concluded that companies that have good corporate governance and dividend policies can reduce the conflict of interest between agents and principals tend to attract foreign institutional investors to invest in the company
Investigation on key factors promoting internal control implementation effectiveness in higher education institution: The case of Indonesia
Authors: Sofyani Hafiez , Saleh Zakiah , Hasan Haslida Abu
Published: February 2023

This study aims to investigate the key factors promoting internal control implementation effectiveness in Indonesian Higher Education Institutions (HEIs). This study uses a qualitative approach by employing interviews as data collection technique. 13 informants were involved, consisting of management members of internal control unit, top management of HEI, and HEI accreditation assessor. The results reveal that to achieve effective implementation of internal control, seven key factors must be considered, including: (1) Management and foundation roles; (2) Awareness of all organization members; (3) Sufficient and competence of human resources; (4) Internal auditor attitude; (5) Organizational climate; (6) IT support; and (7) Funding support. The results of this study address research gaps related to internal control studies in the context of HEI, especially in developing countries, which according to Chalmers et al. (2019) still gets very little attention by accounting scholars.
Conservatism And Transfer Pricing On Tax Avoidance: Tax Shelter Approach
Authors: Pamungkas Bayu , Setyawan Setu
Published: February 2023

This study aims to examine the effect of conservatism and transfer pricing on tax avoidance. This study uses a tax shield that has a positive impact on tax aggressiveness as a tool for tax defense that produces interest expenditures as a taxable income deduction to assess tax avoidance activities. Sample determination in this study using purposive sampling method. The sample in this study consisted of 579 observations from 193 non-financial service sector companies on the Indonesia Stock Exchange in the period 2016-2018. Panel data estimation with Stata statistical test version 15 was used as the analysis method. The results show that conservatism and transfer pricing are not used as arguments for lowering tax burdens, but as a way of fulfilling corporate tax obligations. This research is potentially relevant to academics, researchers, and regulators. By examining the factors of conservatism and transfer pricing against tax avoidance can be taken into consideration in future policy making by regulators in this case the Director General of Taxes on the actions of companies that take advantage of loopholes in tax laws to minimize the tax burden with maximum profits.
Determinants Of Customs Regulations Compliance In Directorate General Of Customs And Excise Audit Result
Authors: Habib Nur , Nurlaela Wati Lela , Wardini Amalia Kusuma
Published: February 2023

This study aims to prove the effect of determinants through customs regulations compliance with bonded zone facility as moderator variable. The independent variables are firm size, profitability, liquidity, activity and audit frequency. While the dependent variable is customs regulations compliance. Samples were taken from companies listed on the Indonesia Stock Exchange and have been audited by Directorate General of Customs and Excise (DGCE). The number of samples was 183 companies. Data analytical techniques using multiple regression analysis, moderated regression analysis and independent sample test. The result of multiple regression analysis showed that firm size, profitability and audit frequency have a significant effect on customs regulations compliance. The result of moderated regression analysis showed that activity and audit frequency have an influence on compliance with bonded zone facility as moderator variable. The result of independent sample test showed that there was not significant difference in the level of customs regulations compliance in bonded zone company. There is no research that comprehensively examines the effect of independent variables on customs compliance with bonded zone facility as a moderating variable. This study contributes to the reference related to factors that affect the customs regulations compliance.
Factors Affecting The Use Of Digital Financial Services Among Moslems: An Attempt To Extend The Technology Acceptance Model
Authors: Poppy Dian Indira Kusuma  , Bambang Agus Pramuka  , Sugiarto  , Bawono Icuk Rangga
Published: February 2023

Digital financial services has been popular, particularly in the Covid-19 pandemic where human mobility is limited and sosial distancing is strictly enforced. Therefore, it is not surprising if the use of digital financial services has been increasingly significant. Based on Technology Acceptance Model (TAM), this study aims at examining the effect of perceived benefit and perceived ease of use on moslems’ intention to adopt digital financial services. To improve the explanatory power of TAM, this study also examines the effect of halal integrity and digital leadership which are expected to be relevant for moslems and implementing at individual level. Quantitative data were obtained from 92 respondents which were selected using convenience technique sampling. Data were analyzed using multiple linear regression and the findings indicate that perceived benefit, perceived ease of use, and digital leadership have a positive effect on moslems intention to use digital financial services. These findings imply that digital technology providers need to pay attention to these three key factors when developing a new digital technology, particularly in case of moslems adopters.
The Role Of Trust In The Voluntary Compliance Of MSME Taxpayers
Authors: Aji Ardhianto Risqi , Rangga Bawono Icuk , Aryo Sudibyo Yudha
Published: February 2023

This study aims to determine the effect of tax justice and the quality of tax service services on the voluntary compliance of MSME taxpayers in Pekalongan City with trust in the tax authority as an intervening variable. This research is a survey research with a quantitative approach. The data used in this study are primary data obtained from distributing questionnaires to 100 MSMEs registered in the Pekalongan Tax Office. The sample was selected by the purposive sampling technique. The collected data is processed and analyzed using the SmartPLS 3.0 application. The results of this study indicate that (1) tax justice has no effect on the voluntary compliance of MSME taxpayers, (2) the quality of tax service services has a positive effect on the voluntary compliance of MSME taxpayers, (3) trust in tax authorities has a positive effect on the voluntary compliance of MSME taxpayers, (4) trust in tax authorities can mediate the effect of tax justice on the voluntary compliance of MSME taxpayers, (5) trust in tax authorities can mediate the effect of tax service quality on the voluntary compliance of MSME taxpayers.
Do CEO Power And Industry Type Affect The CSR Disclosure?
Authors: Zahra  , Saraswati Erwin , Iqbal Syaiful
Published: February 2023

This study aims to determine the effect of CEO Power and industry type on CSR disclosure. The population in this study are companies listed on the IDX during the 2017-2020 period. The research sample was determined by purposive sampling method. This research uses multiple regression analysis method. The results show that CEO Power of a large or strong company has more involvement in expanding or reducing the company's CSR disclosures. The results also show that the type of industry is not a strong character that has an influence on the company's CSR disclosure. CSR disclosure by the company is only one of the reports that function as a means of delivering information, whether used for legitimate acquisitions or as information for external and internal parties.
Personal Values, Ethical Behavior And Trust: External Auditor Perspective
Authors: Wicaksono Agung Prasetyo Nugroho , Amalia Firda Ayu
Published: February 2023

This study aims to analyze the impact of linear personal values on the ethical behavior of auditors and ethical behavior on trust. The research method applied in this study is a quantitative method with SEM-PLS with a confirmatory factor analysis (CFA) approach through first order and second order CFA. Data analysis using SMART-PLS 3. There are two results in this study. The results of the first study show that the ethical behavior of auditors is not influenced by personal values. The result of the second study is that ethical behavior affects auditor trust. The limitation of this research is that the data used is limited to respondents in one KAP. Future research is expected to be able to diversify respondents from various KAPs.
Impacts Of Digital Technostress And Digital Technology Self-Efficacy On Intentions To Use Fintech In Indonesia
Authors: Putriani Santi , Apriani Rika
Published: February 2023

The purpose of this study is to see how digital technostress and digital technology self-efficacy (DTSE) affect Generation Z consumers' willingness to adopt FinTech in Indonesia. This study provides knowledge about the impact of technostress and the role of self-efficacy as a moderator on intention to use FinTech. This study uses a questionnaire survey with the criteria of respondents who have used FinTech and Generation Z (born 1993-2012) in Indonesia. A total of 122 respondents were analyzed by Structural Equation Modeling (SEM). The results of the study show that complexity and overload reduce the use of FinTech. In addition, DTSE increases their intention to use FinTech and can reduce the impact of technostress on intention to use FinTech. The results of the research are expected to be input for innovators and policymakers to make FinTech applications easier to use so that consumers will continue to use FinTech to support sustainable development.
Can Religious and Machiavellian Influence Tax Evasion? Research Based on Gender and Age Perspective
Authors: Atmoko Alfriadi Dwi
Published: February 2023

This study aims to empirically examine the effect of religiosity and Machiavellian on tax evasion and to examine the differences in each variable based on gender and age perspectives. The population and sample in this study are taxpayers in the Daerah Istimewa Yogyakarta (DIY) who have reported their tax obligations with a total sample of 140 respondents. This research method is quantitative with multiple regression analysis to test the effect of independent variables on the dependent variable and independent sample t-test to test differences in perspectives based on gender and age. The sampling technique uses simple random sampling technique.  Questionnaires were distributed using personally administered questionnaires and electronically using a google form. The results of this study indicate that intrinsic religiosity has no effect on tax evasion, extrinsic religiosity has a positive effect on tax evasion and maciavellian has a positive effect on tax evasion. There are differences in the level of intrinsic religiosity, extrinsic religiosity, machiavellian and tax evasion based on gender. There is no difference in the level of intrinsic religiosity, extrinsic religiosity and machiavellian based on the age perspective, but there are differences in the level of tax evasion based on the age perspective.
Penghindaran Pajak Dan Efisiensi Investasi: Sertifikasi CFO Sebagai Pemoderasi
Authors: Kuswara Sandy , Sari Dahlia
Published: February 2023

Penelitian ini bertujuan untuk mengetahui pengaruh penghindaran pajak (tax avoidance) terhadap efisiensi investasi pada perusahaan di Indonesia dan melihat peran sertifikasi yang dimiliki oleh Chief Financial Officer (CFO) dalam memanfaatkan arus kas bebas yang berasal dari penghindaran pajak terhadap efisiensi investasi perusahaan. Penelitian ini menggunakan data sampel tahun 2016-2019 dengan analisis regresi data panel. Total sampel adalah 604 data observasi yang terdiri dari 151 perusahaan dari berbagai sektor industri di Bursa Efek Indonesia (BEI). Temuan penelitian ini adalah penghindaran pajak membuat investasi yang dilakukan oleh perusahaan menjadi tidak efisien karena perusahaan mengeluarkan biaya tambahan untuk membiayai investasi yang tidak perlu. Namun, Chief Financial Officer (CFO) bersertifikat dapat membuat perusahaan lebih efisien dalam memanfaatkan arus kas bebas ekstra untuk investasi.
Pengukuran Kinerja Reksa Dana Syariah Berbasis pada Risiko dan Tingkat Pengembalian
Authors: Khoiriyah Trianti  , Yulis Nurul Aini  , Luqman Hakim Arif , Nur Millatina Afifah , Djajanto Ludfi
Published: February 2023

This study aims to determine the performance of Sharia Mutual Funds which is very useful for investors in making investment decisions in Sharia Mutual Funds. This research focuses on Fixed Income Sharia Mutual Funds. The research data were obtained from secondary published by the Indonesia Stock Exchange and Bareksa in the form of a report on Net Asset Value and the Rate of Return for the period 2018-2020. The data is analyzed using a risk and rate of return approach which aims to determine the performance of Fixed Income Sharia Mutual Funds. The results reveal that the performance of Fixed Income Sharia Mutual Funds with a risk approach, namely the least risky Fixed Income Sharia Mutual Funds in 2020. By using the rate of return approach, the findings shed a light on the highest Fixed Income Sharia Mutual Funds performance in 2019. Thus, it can be concluded that the performance of Fixed Income Sharia Mutual Funds based on a risk and return approach has a low risk and positive performance.
Kompetensi Sumber Daya Manusia Dan Kualitas Laporan Keuangan Pemerintah Daerah: Peran Sistem Pengendalian Internal Sebagai Pemediasi
Authors: Rahmawati Evi , Sonita Sari , Wahyu Nur Kholid Arif , Sofyani Hafiez
Published: February 2023

The study aims to examine the effect of the internal control systems as mediating variable in influencing competence of human resource on the quality of financial statement. This is quantitative study that used a questionnaire survey. The subject of this study is Local Government Organizations (LGO) located in Yogyakarta City. Hypotheses testing was conducted by employing Structural Equation Modelling-Partial Leas Square (SEM-PLS) technique. This study revealed that the competence of human resource and internal control system have positive effect on the quality of financial statement of LGOs. In addition, internal control system mediated the relationship between competence of human resource and the quality of Local Government Organizations financial statement. The implications of this study are the local government must maintain and improve the competence of human resources through education and training, thus the internal control system will be encouraged, and the quality of Local Government Organizations financial statement will enhance.
Kompetensi SDM Sebagai Mediasi Dalam Good Governance Dan Anggaran Berbasis Kinerja Pada Pengelolaan Dana BOS
Authors: Widyastuti Aviani , Titong Winda Oktamelinia , Ulum Ihyaul
Published: February 2023

The phenomenon that often occurs in the management of BOS funds is the problem of fraud and ineffectiveness, from 2016 to 2021 there are 240 corruption cases and of these cases the most corruption is related to the use of BOS funds, which is 52 cases. This study aims to examine the effect of Good Governance and Performance-Based Budgeting on BOS Fund Management with HR Competence as an Intervening variable. The sampling method used the census method with the number of respondents 66 people. Questionnaires were distributed to private schools under the Ministry of Religion in Luwuk Regency, Central Sulawesi Province and processed using the Partial Least Square (PLS) method with SmartPLS 3.0. This study uses HR competence which is assessed as one of the factors that can have an indirect influence on the management of BOS funds, and the results of the study show that Good Governance either directly or through HR Competencies has a positive and significant effect on BOS Fund Management, Performance-Based Budgeting has an effect on negative on BOS Fund Management, and Performance-Based Budgeting has no effect on BOS Fund Management through HR Competence.
Financial Statements Disclosure On Indonesian Local Government : IPSAS And PSAP Disclosure Approach
Authors: Inata Lia Candra , Saraswati Erwin , Ghofar Abdul
Published: February 2023

The objective of this research is to assess and analyze the effect of political culture, government financial, government size, and economic growth on Indonesian local government’s financial reporting disclosure. The financial reporting disclosure of government, particularly the locals, is an important aspect for the fulfillment of users’ need for information. The sample of this research is 320 research data  from 64 Indonesian local governments that meet certain criteria. The multiple regression analysis performed on the data has led to findings political culture expressed with the level of openness of local governments and large measures of government is a factor for informants to disclose information in accordance with the provisions of international standards and local governments to be more open. While government finance and economic growth do not influence local governments to disclose information. This is because governments that have better financial conditions tend to have less information disclosure rate. This research can be used by local governments to evaluate their information disclosures and to improve them by referring to applicable standards, guided by IPSAS, and can be used by the committee to enhance the related standard rules.
Islamic Social Entrepreneurship Model Of Business Women In Pandemic Era: Evidence From Indonesia
Authors: Asfiah Nurul , Arifiani Ratya Shafira , Febriani Rizki , Pratika Yeyen
Published: February 2023

The pandemic has caused the economic sector to change, especially for businesses in the social sector. This study aims to create a business model with the concept of Islamic Social Entrepreneurship for entrepreneurial women in the pandemic Covid-19 era. This study is based on the case of Micro and Small Enterprises (SMEs) belonging to the "Association of Women Entrepreneurs of ‘Aisyiyah (IPAS)," where ‘Aisyiyah’s organization acts as a social agent. The world is currently experiencing a crisis caused by a pandemic Covid-19, resulting in a significant downturn in the Micro, Small, Medium Enterprise (MSME) sector. This research is a qualitative study and focuses on Islamic social entrepreneurship in the pandemic era. Data analysis was performed simultaneously, recursively, and dynamically, where conceptualization, categorization, and description were carried out together. This study indicates that women can be independent and improve their quality of life with Islamic social entrepreneurship following the values developed.
Perkembangan Penelitian Akuntansi Zakat: Pendekatan Bibliometrik
Authors: Firmansyah Irman , Rahmani Dede Arif
Published: February 2023

This study aims to map zakat accounting research on the dimensions.ai database. A bibliometric approach is used to answer this goal so that it can describe the development of science through mapping research publications. Research data was collected from 1994 to 2022 with the keyword 'zakat accounting'. For this purpose, the author uses the R-Studio device. The results found that the collection of articles consisted of 210 documents. It was found that the most relevant journal was Jurnal Ekonomi Syariah Teori dan Terapan. While the journals that have the greatest impact are the International Journal of Islamic Middle Eastern Finance and Management and the Journal of Islamic Accounting and Business Research. Meanwhile, the most relevant and productive writers are Kudhori and Nurhayati. While the writer who has the biggest impact is Zaid. The latest topics in zakat accounting articles are shodaqoh, accountability, research, quality, and development. Meanwhile, 'sodaqoh' and 'research' are topics that will still emerge in 2022 and are predicted to continue to be used for the following years. Through this bibliometric approach, issues regarding zakat accounting become easier to find out, more cost efficient, and make it easy for researchers to determine topics that are widely used.
Internal Auditor Competency Gap: Perception Of Students, Academics And Practitioners
Authors: Setyaningrum Dyah , Mita Aria Farah , Rosdini Dini
Published: February 2023

The purpose of this study is to investigate internal auditor competency gap by comparing the perceptions between students, academics, and practitioner. Questionnaires were sent to 1009 respondents who meet the criteria using google form. The questionnaire was divided into two parts. The first part, we ask respondents’ perception related with hard skill needed by internal auditor, the second part discussed soft skill required to prepare agile and adaptive internal auditor. This study found two main gaps between three groups of respondents. First, there are competency gap related to technology and emerging risk. Internal auditor must update with agile audit methodologies and data analytics. The universities must enrich the internal audit course with current audit method and data analytic skills. Second, all respondents put emphasis on soft skill more than hard skill, therefore important soft skill for auditor should embedded in curricula. Academics and practitioners agree that hard skill competencies specially related with performance standards as mentioned on international standards is important knowledge that should possessed by internal auditor to performed internal audit role comprehensively.
Whistleblowing Determinants: The Interaction Between Micro Social Ethical Environment And Organizational Ethical Leadership
Authors: Laili Alfa , Tito IM. Rahman Hakim  , Prasetyono Prasetyono
Published: February 2023

This paper examines the influence of organizational commitment and microsocial ethical environment on internal whistleblowing intentions. This paper also investigates the moderating effect of organizational ethical leadership on organizational commitment and microsocial ethical environment. A total of 197 students at universities in Madura became respondents to this study. The sample is filtered from students in Madura Universities who join student organizations with snowball sampling. The hypotheses are tested using the partial least square (PLS) technique. The findings indicate that support from an ethical environment is associated with students' whistleblowing intentions, while organizational commitment is not significantly associated with whistleblowing intentions. Organizational ethical leadership is revealed to strengthen the effect of organizational commitment and to weaken the impact of microsocial ethical environment on internal whistleblowing intentions. The findings of this study lead researchers to conclude that "safety" is the driving factor to report fraud, not "responsibility" or "bravery". The rectorate in higher education institutions in Madura also prompted the implementation of an official whistleblowing system and ethics training so students who join student organizations feel safe and keep sensible of wrongdoing around them.
PERAN PEMERINTAH DAERAH DALAM MEREDUKSI TINDAK PIDANAA KORUPSI DI DAERAH
Authors: Buchori Muslim Mohammad , Hariri Achmad
Published: February 2023

Korupsi pada tahun-tahun terakhir ini diributkan dengan banyaknya  yang tersangkut kasus korupsi. Korupsi ini kemudian berbuah pada kerugian yang diderita publik, seperti kemiskinan dan kesenjangan sosial dll. Sejak 2004 hingga Februari 2021, total sudah ada 126 kepala daerah yang ditetapkan KPK sebagai tersangka korupsi. . Kasus-kasus korupsi yang terjadi di pemerintah, khususnya pemerintah daerah tidak lepas dari lemahnya fungsi pencegahan dari dalam. Adapun berdasarkan data dari KPK, jumlah tindak pidana korupsi dari tahun 2004 s.d. 2019 terbanyak yaitu pada instansi pemerintah daerah (provinsi dan kabupaten/kota) sebanyak 500 kasus dari total 1032 kasus (Komisi Pemberantasan Korupsi, 2020: 70-71).Upaya untuk melawan atau memberantas korupsi tidak cukup dengan menangkap dan menjebloskan koruptor ke penjara, sebab peluang untuk berbuat korupsi terhampar luas di hadapan para calon koruptor. Itulah sebabnya diperlukan penanaman nilai-nilai Integritas yang baik serta melakukan upaya pencegahan yang di pelopori oleh pemerintah daerah itu sendiri tanpa menunggu pencegahan yang dilakukan oleh lembaga- lembaga anti korupsi, serta peran dari luar pemerintah daerah misalnya masyarakat juga sangat penting dalam mencegah terjadinya tindak pidana korupsi di lingkungan pemerintah daerah.
Pemblokiran PayPal sebagai Wujud Penyelenggara Sistem Elektronik Lintas Batas Negara
Authors: Sari Noor Annisa Ditya , Bachry Ramadhana Anindyajati
Published: February 2023

This article offers a solution to the blocking of PayPal involving international transactions across national borders in terms of the Minister of Communication and Informatics Regulation Number 5 of 2020 concerning Electronic System Operators (PSE). PayPal is a cross-border financial service provider application. The reason for the blocking is because PayPal did not register their permits, while socialization of the registration of the Electronic System Operator Program (PSE) policy has been given 2 (two) years. The PayPal application itself has provided massive financial services and one of the most users is in Indonesia. The use of PayPal by the global community is inseparable from its usefulness in facilitating cross-border transactions, in addition to waiving administrative fees for certain uses, PayPal is also considered to facilitate international transactions. Nonetheless, the blocking by the Ministry of Communication and Informatics poses difficulties for cross-border transactions. The difficulty consists in freezing accounts or foreign exchange owned by consumers. The brief reopening of the block resulted in consumers being materially harmed.  This article uses normative law research methods.
In-silico Design, Synthesis and Characterization of Isatin based clicked scaffold as an antibacterial Agent
Authors: Anand Ritesh , Yadav Nisha , Jindal Simran , Mudgal Deeksha , Sengupta Sunak , Gupta Deepak , Mishra Vivek
Published: February 2023

Human health is having a severe threat by bacterial infection. As it
attracted researchers to work and synthesize antibacterial agents. This
work develops Isatin-1,2,3-triazole as an antibacterial agent using
one-pot synthesis i.e., click chemistry. In-vitro antibacterial activity
of Isatin-1,2,3-triazole was evaluated against common pathogens,
Gram-negative (Escherichia coli) and Gram-positive (Staphylococcus
aureus) pathogens by microdilution method as well as well-diffusion
method. The results showed that Triazole has enhanced antibacterial
activity of Isatin against E. coli, and S. aureus. Structure-activity
analysis and molecular docking studies revealed that the antibacterial
activity of Triazole-tethered Isatin tosyl azide is particularly better
as compared to N-propargyl Isatin. Furthermore, Isatin triazole showed
best binding affinity with Staphylococcus aureus (PDB ID:4TU5) and E.
coli (PDB ID:6YD9) bacteria proteins which are -10.44KJ/mol and
-8.4KJ/mol. Isatin triazole showed high GI absorption and low toxicity
parameters and its satisfied Lipinski’s rule of five and passed Veber,
and Ghose rules. It’s also maintained the stability with the proteins
during md simulation for 100 ns. Overall, the study found that these
Isatin triazole molecules have considerable therapeutic qualities, and
their in-silico analysis strongly suggests that more clinical research
can be conducted to gain insight into the mechanisms of action in
healing a range of bacterial diseases.