bluuebunny/crossref_metadata_2025 huggingface dataset:
Ontological Security as a Factor in Balkan Geopolitics
Authors:   Institute of International Politics and Economics in Belgrade, Proroković Dušan
Published: November 2024

The term “Balkanisation” is used in the description of unstable regions where actors of international relations (states and peoples) are most often in continuous and intractable conﬂicts. Why did the Balkans become the birthplace of this term? Why do the conﬂicts in the Balkans last and seem intractable in the long term? In searching for answers to these research questions, the author relies on the methods of discourse analysis (examining perceptions) and comparative analysis (comparing perceptions that are mutually opposed and irreconcilable). The theoretical framework of this research is based on a combination of theses of social constructivism (perceptions that shape ontological security) and structural realism (as perceptions materialise in certain foreign and security policies of states). The hypothesis being proven is as follows: conﬂict potential in the Balkans is determined by ontological factors that represent important factors of security perceptions of different nations and geopolitical conceptions of different states. As a result, different perceptions inﬂuence the formation of opposing geopolitical conceptions, which leads to continuous appearances of aspirations for a territorial reconﬁguration of space and changing borders, which is why a high level of interstate and/or interethnic mistrust is maintained over a long period of time. The concluding remarks are devoted to the presentation of views on how there are several reasons for Balkanisation, since this process is inﬂuenced not only by Balkan actors, but also by non-Balkan actors (big and regional powers with their own perceptions and geopolitical conceptions). That is why the attempts to stabilise the region initiated during the previous century were generally short-lived and were limited in scope. The tangle of different perceptions and mutually irreconcilable geopolitical goals of Balkan and non-Balkan actors results in ongoing Balkanisation.
The European Enlargement Policy Undergoing a Process of Change
Authors:   Ss. Cyril and Methodius University in Skopje, Klimoska Katerina
Published: November 2024

The European Union endeavours to capitalise on and achieve its geopolitical ambitions through the policy of enlargement, framing the countries within geographical Europe. This paper employs discourse analysis and historical methods to address the following research question: In the context of geopolitical changes, what is the European Union’s response towards enlargement, and is the nature of the European enlargement policy undergoing a process of change?
Analysing Chinese Investment in the Balkan Region: A Threat to the EU
Authors:   University of Granada, Montilla-Aguilera Francisco Javier
Published: November 2024

In this article, the author conducts an analysis of China’s means of inﬂuence in the Western Balkans region, and places special emphasis on the state’s economic investment in infrastructure and energy, studying its connection with Beijing’s foreign policy and that of the Balkans themselves. The main objective is to study China’s inﬂuence on the development of the region, and to ask ourselves about the role of the Balkans in the BRI, and to analyse how this investment has materialised as well as the challenges it entails for the EU. This will primarily be done through a review of data obtained both from specialised literature and from open institutions’ databases. The author concludes by pointing out that Chinese investment has not played a particularly key role in the development of the region, but that it entails risks for the EU as regards China’s cultural and political inﬂuence when presenting itself as an alternative model to the West, and that the EU faces the challenge of counteracting this inﬂuence with inclusive and attractive policies for the Balkan countries.
cine como creador de valores nacionales.
Authors: Flores Moreno Marco Antonio , García Encina Edgar Adolfo
Published: November 2024

A través de un sintético recorrido por la historia de la cinematografía nacional, desde su llegada a México a finales del siglo XIX hasta los inicios del gobierno de Manuel Ávila Camacho (Teziutlán, 1897-1955), se mostrará cómo la realización fílmica transitó de ser elemento de esparcimiento para grupos reducidos hasta convertirse en producto de consumo popular, ligado a la inversión estatal y, por ende, a las necesidades del poder en turno. Más que la simple enumeración de filmes y sus productores, se enfatiza en los objetivos y argumentos que pretendían los realizadores con sus cintas. A partir de algunos ejemplos se ilustrará cómo la industria fílmica fue recurso para el establecimiento hegemónico, entendido desde el punto de vista gramsciano, del Estado y su nueva burguesía postrevolucionaria. Se podrá ver cómo desde el Ejecutivo, a través del aparato estatal, trató de consensuar la imagen nacional, haciendo espacio a algunos valores reivindicados de los sectores populares a cambio de su sometimiento. De esta manera el nuevo gobierno trató de poner de manifiesto los valores de la mexicanidad y de asignar el papel que cada sector debía desempeñar dentro de la sociedad.
Estudiar las escenas culturales en la ciudad de Paraná: revisión teórica y estrategias metodológicas
Authors: Mayorá Román Eduardo , Alonso Ana Laura
Published: November 2024

En este artículo sintetizamos algunas de las fuentes teóricas que informan el avance del Proyecto de Investigación (PID 3213): «Estética, política y ciudad. Escenas culturales en Paraná, 2022-2024» radicado en la Facultad de Ciencias de la Educación (FCEDU) de la Universidad Nacional de Entre Ríos (UNER).
Nos centramos en exponer y discutir aspectos del concepto de escena vinculados a la infraestructura y las prácticas culturales, la producción estética y de imaginarios, la capacidad de agencia de los actores urbanos y los modos de practicar la ciudad y configurar la vida urbana.
Para ello repasamos algunos trabajos previos, discutiendo enfoques que el estudio de las escenas culturales ha tenido desde su formulación a fines del siglo XX hasta la actualidad. Luego, operacionalizamos la categoría de escena cultural, delimitando dimensiones y variables de análisis, y realizamos una descripción de nuestro enfoque de investigación en la ciudad de Paraná, capital de la provincia de Entre Ríos. Por último, proponemos un diseño de las estrategias de investigación en función de los interrogantes que estamos trabajando actualmente.
Como conclusión señalamos algunos de los principales datos encontrados hasta el momento y describimos las actividades de recolección de información en curso, aventurando algunas líneas de análisis preliminares.
Formación disciplinar matemática en la escuela normal
Authors: GÓMEZ MULETT ALFONSO
Published: November 2024

Se presenta un estudio sobre la formación disciplinar relacionada con el área de matemática para los normalistas en Colombia, cuyo objetivo principal fue examinar si los conocimientos recibidos en dicha área le permiten al docente con el sólo título de normalista, tener un desempeño eficiente en la enseñanza-aprendizaje de esa asignatura. El desarrollo investigativo siguió una metodología basada en el análisis cualitativo del contenido de las reformas a partir de 1962, el concepto de formación, trabajos relacionados con el tema, análisis de los diferentes currículos y voces de maestros de primaria egresados en diferentes épocas, revelando la apropiación de conceptos matemáticos básicos que sirven como base para una enseñanza eficiente de la matemática. Se encontró que la formación matemática dada en las escuelas normales es débil, se limita solamente a los conocimientos recibidos en los niveles de básica y media, con la inclusión de algunos elementos sobre didáctica de la matemática.
The Role of Technology in The Representation of The True People in Nano Riantiarno's Performance of The Demonstrator Play
Authors: Devitalisa M Wulan , Munaris Munaris , Widodo Mulyanto , Sumarti Sumarti , Samhati Siti
Published: November 2024

This research discusses the role of technology in the representation of the true people in Nano Riantiarno's play "Demonstran". Using Roland Barthes' semiotic approach, this research aims to identify signs that represent the true people in the context of the play. Through digital media, elements such as stage settings, costumes, visual settings, music, background sounds, and sound effects are used to strengthen the representation of the people. This research explores how technology affects the way folk representations are understood and received by the audience. As such, it contributes to the understanding of the relationship between technology, semiotics and folk representation in the context of performing arts.
E-Modules with Realistic Mathematics Education (PMR) Approach to Improve Students' Mathematical Problem Solving Skills
Authors: Heldawati Heldawati , Yulianti Dwi , Nurhanurawati Nurhanurawati , Nurwahidin Muhammad , Sutiarso Sugeng
Published: November 2024

This study aims to develop e-modules of mathematics learning with Realistic Mathematics Education (PMR) approach to improve students' concept understanding and problem solving skills on the material of rows and series. The method used includes making a framework, preparing e-modules, and evaluating products based on suggestions from validators and students. The development results show that this e-module consists of various important components such as concept maps, instructions for use, and activity sheets designed to facilitate active learning. The evaluation shows that the use of e-modules can increase students' motivation and understanding of mathematics materials, as well as help them in applying mathematical concepts in the context of daily life. This research emphasizes the importance of innovation in mathematics learning to create a more meaningful and effective learning experience for students
The Effect Of The Application Of Problem-Based Learning Model On Learning Outcomes In Ppkn Subjects For Class XI Students At MAN 2 Mataram
Authors: Adnin Olyvia , Zubair Muh. , Kurniawansyah Edy , Ismail M.
Published: November 2024

Student learning outcomes are the result of changes in a person's behavior obtained during interaction with the environment which includes cognitive aspects, affective aspects, and psychomotor aspects. This study aims to determine the effect of applying the Problem-Based Learning model on the learning outcomes of grade XI students in Civics subjects. The research method used is a quantitative approach with the type of research quasi-experimental design and sampling through purposive sampling using two classes, as well as data collection through observation and multiple-choice tests. Based on the results of data analysis of the average class value, the experimental class average on the pretest was 68.03, and on the posttest was 82.29. In contrast, the control class obtained an average value on the pretest of 62.35 and the posttest of 69.62. Using the t-test calculation with the Paired Sample t-test formula at a significance level of 5% with a Sig value. (2-tailed) 0.000 <0.05 then Ha is accepted and Ho is rejected or the two population averages differ. This means that there is an effect of applying the Problem-Based Learning learning model on learning outcomes in Civics subjects for grade XI students at MAN 2 Mataram compared to only using conventional learning models
Increasing Students' Active Participation in PPKN Subject Through Portfolio-Based Learning Model in Class VIII-G at SMPN 5 Mataram
Authors: Adawiah Radiatul , Zubair Muh. , Hudori Ahmad , Sawaludin Sawaludin
Published: November 2024

This study aims to increase students' active participation in the Pancasila and Citizenship Education (PPKn) subject through the application of a portfolio-based learning model for class VIII-G at SMP Negeri 5 Mataram. This study uses research. This study uses Classroom Action Research (CAR) with data collection techniques through interviews, observations, tests, and documentation. The stages in this study are planning, action, observation and reflection. The subjects of the classroom action research were students of class VIII-G of SMP 5 Mataram. The data analysis techniques used were qualitative and quantitative. In cycle I, the percentage of active student participation reached 57% of the total number of students present, but after improvements were made in cycle II, the percentage of active student participation increased to 87% and in cycle III, the percentage of active student participation increased to 94%. Therefore, the portfolio-based learning model can increase the active participation of students where the percentage of success in this classroom action research has exceeded the indicator of the success of active student participation that has been determined from the beginning, a minimum of 75% success of the action. Based on the results of the data for each cycle, it shows that the use of a portfolio-based learning model in learning Pancasila and Citizenship Education (PPKn) in class VIII-G at SMP Negeri 5 Mataram can increase the active participation of students
Development of PPKn Learning Based on an Android Application through Google Sites at SMA Negeri 1 Lembar
Authors: Zakaria Rendi , Mustari Mohammad , Sawaludin Sawaludin , Alqadri Bagdawansyah
Published: November 2024

This study aims to develop a product in the form of Civic Education (PPKn) learning media based on an Android application using Google Sites. The research method used is Research and Development (R&D) with the ADDIE development model, which includes the stages of Analysis, Design, Development, Implementation, and Evaluation. The results of the study, based on the evaluation of three validators—media experts, language experts, and content experts—show that the validation by media experts obtained a percentage of 93.9%, validation by language experts received 77.5%, and validation by content experts reached 92.2%. The average of the three expert evaluations is 88.1%, indicating that the Google Sites application media product is highly feasible for further development, as it falls within the 81-100% range on the Likert scale. Feedback from users, including teachers and students, showed that the teachers' response reached 81.6%, while the students' response reached 97.7%. Based on this data, it is concluded that the Civic Education (PPKn) learning media based on an Android application through Google Sites is highly feasible for use in the teaching and learning process in schools.
Literature Review: The Effectiveness of Group Guidance Services to Increase Student Self-Confidence
Authors: Yuliska Putri Fharoza , Nurwahidin Muhammad , Rahmayanthi Ranny , Yulianti Dwi
Published: November 2024

This study aims to explore the effectiveness of group guidance services in increasing students' self-confidence. The research method used is a literature study to gather empirical evidence from various sources relevant to this topic. The results of the analysis show that group guidance services can be effective in increasing students' self-confidence through several mechanisms, including social skill building, emotional peer support, identification of self-potential, and development of problem-solving strategies. Nonetheless, variations in program design, mentor qualifications, and individual student characteristics may affect the success rate of these programs. Thus, this study highlights the importance of further research to better understand the factors that influence the effectiveness of group guidance in the context of improving students' self-confidence.
Pengaruh Penghindaran Pajak dan Risiko Pajak terhadap Nilai Perusahaan Sektor Infrastruktur yang terdaftar di BEI
Authors: Santo Vianty Adella , Sari Theresia Anggun
Published: November 2024

Company value is a reflection of management's efforts in carrying out the company's operational activities. With the high value of the company, it can attract investors to invest their funds in the company. In this research, the influence of company value is seen from tax avoidance and tax risk. Tax avoidance is a legal practice in minimizing tax payments as long as it meets applicable tax regulations. Tax risk is related to the impact if a company carries out tax evasion that does not comply with tax regulations and can result in the imposition of sanctions or fines. The aim of this research is to conduct testing and provide empirical evidence of the influence of the independent variables, namely Tax Avoidance) and Tax Risk on the dependent influence, namely Firm Value with Firm Size as the control variable. This research uses multiple regression analysis and is assisted by the Eviews 9 program. The research results show that tax avoidance and tax risk have no effect on firm value. Firm size has a negative effect on company value.
Analisis Faktor yang Mempengaruhi Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi Sektor Pertambangan
Authors: Christina Christina , Lo Lucyana , Julis Danica , Firza Syafira Ulya , Sigalingging Eni Duwita
Published: November 2024

Penelitian ini dilakukan untuk mengkaji dan menganalisis faktor yang mempengaruhi nilai perusahaan  (Price to Book Value) dan bagaimana peran kebijakan dividen (Dividend Payout Ratio) memoderasi hubungan faktor-faktor tersebut dengan nilai perusahaan. Semakin tinggi nilai perusahaan, maka akan diikuti dengan tingginya harga saham. Tingginya harga saham perusahaan menunjukkan tingginya kekayaan perusahaan yang tercermin dari tingginya nilai perusahaan.  Nilai perusahaan dipengaruhi oleh beberapa faktor internal perusahaan seperti profitabilitas, struktur modal, ukuran perusahaan, likuiditas, dan rasio aktivitas. Penelitian ini berobjek pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022. Populasi dalam penelitian ini berjumlah 191 perusahaan. Metode pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 86 perusahaan dengan total pengamatan 131 perusahaan. Metode analisis data yang digunakan adalah Partial Least Squaredengan model two-stage approach dengan menggunakan alat bantu perangkat lunak statistika SmartPLS 3. Hasil penelitian menunjukkan bahwa variabel profitabilitas (Return on Assets), struktur modal (Debt to Equity Ratio), ukuran perusahaan (LnTotalAsset), likuiditas (Current Ratio), rasio aktivitas (Total Assets Turn Over) tidak berpengaruh terhadap nilai perusahaan (Price to Book Value) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Selain itu, pengujian moderasi menunjukkan bahwa kebijakan dividen tidak mampu memoderasi hubungan (Return on Assets) dengan nilai perusahaan  (Price to Book Value) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2022.
Kata Kunci: Kebijakan Dividen ; Likuiditas ; Nilai Perusahaan ; Profitabilias ; Rasio Aktivitas ; Struktur Modal ; Ukuran Perusahaan.
Pengaruh Struktur Modal, Profitabilitas dan Keputusan Investasi Terhadap Nilai Perusahaan yang Dimoderasi Ukuran Perusahaan.
Authors: Amelia Arliza , Kadir Abdul , Syahdan Saifhul Anuar , Boedi Soelistijono
Published: November 2024

The purpose of this study was to analyze and find real evidence regarding capital structure, profitability and investment decisions on firm value moderated by company size which may or may not affect the three independent variables on firm value. This research uses purposive sampling method. This study uses food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2022, obtained 27 companies as a population with the number of samples used in the study of 135. The data analysis used is regression analysis and classical assumptions, and hypothesis testing is also carried out using multiple linear regression analysis and moderation regression testing. The results of this study indicate that capital structure, profitability and investment decisions have a positive effect on firm value. Company size as a moderating variable is able to moderate (weaken) the effect of capital structure on firm value, company size is also able to moderate (strengthen) the effect of profitability on firm value and company size is not able to moderate (weaken or strengthen) the effect of investment decisions on firm value.
Keywords: Capital structure, profitability, investment decision, firm value, company size
Profitabilitas, Ukuran Perusahaan, Kinerja Lingkungan, dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility
Authors: Wijaya Reza Henning , Novatiani R. Ait
Published: November 2024

ABSTRACT
CSR disclosure aims to provide information on corporate social responsibility to the public, however CSR disclosure in Indonesia is still relatively low. The aims of this research is to analyze the influence of Profitability (ROA), Company Size (Size), Environmental Performance (PROPER), and Company Age (Age) on Corporate Social Responsibility Disclosure (CSRD). Method of this research is quantitative research. The sample for this research is coal mining companies listed on the Indonesia Stock Exchange 2015-2021. The tests used are the Chow test, Hausman test, and Lagrange Multiplier test to determine the correct estimation model. The data analysis technique used is the panel data analysis regression technique. The research results obtained show that: (1) Profitability (X1) has no effect on the CSR disclosure; (2) Company size (X2) has no effect on CSR disclosure; (3) Environmental Performance (X3) significant on CSR disclosure; (4) Company age (X4) has no effect on CSR disclosure.
 
Keywords: Corporate Social Responsibility Disclosure, Profitability (ROA), Company Size (Size), Environmental Performance (PROPER), and Company Age
Pengaruh Economic Performance, Environmental Performance dan Good Corporate Governance Terhadap Nilai Perusahaan (Tobins’Q)
Authors: Utari Indriana Tri , Khomsiyah Khomsiyah
Published: November 2024

This research examines the company value that occurs in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This study aims to prove that economic performance, environmental performance and good corporate governance affect the success of company value. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period, totaling 26 companies. The sample selection technique in this study was carried out by non-probability sampling. The analysis used descriptive statistical analysis and panel data regression analysis. The results of this study are economic performance has a significant effect on firm value, environmental performance has a significant effect on firm value and good corporate governance has a significant effect on firm value.
Efektivitas Undang-undang Pajak Daerah dan Retribusi Daerah dalam Peningkatan Penerimaan Pajak Daerah Kabupaten / Kota di Wilayah Sumatra
Authors: Maryono Maryono , Sutedjo Bambang , Bagana Batara Daniel
Published: November 2024

This study aims to analyze the effectiveness of Law Number 28 of 2009 concerning regional taxes and regional levies in increasing district/city tax revenues in Sumatra. The problem that occurs today is still a very low level of financial independence of districts/cities as measured by the contribution of local original income to regional income on average is below 25 percent. The population in this study includes districts and cities in Sumatra. The total number consists of 121 districts and 32 cities with observation years for two years from 2019 to 2020. The results showed that local tax revenues from all new types of local taxes consisted of rural and urban land and building taxes, duties on the acquisition of land and building rights, groundwater taxes, and swallow's nest taxes in regencies and cities in Sumatra on average in 2019 amounted to Rp. 28,573,177,419, - and in 2020 amounted to Rp. 27,649,013,349, - and its contribution to regional tax revenue was also quite large, namely in 2019 by 27 percent and in 2020 by 31 percent. The sizable contribution of regional tax revenue from the new type of regional tax contained in Law number 28 of 2009 concerning regional taxes and regional levies encourages increasing the financial capacity of districts/cities in Sumatra and increases the harmonization of government financial capacity vertically, namely the central government. , provincial government, and district/city government. Thus, it can be concluded that law number 28 of 2009 concerning regional taxes and regional levies is effective in increasing regional tax revenues in districts and cities in Sumatra, thereby increasing the financial capacity of districts and cities in Sumatra.
Company Growth and Profitability in Corporate Value with Environmental Disclosure as a Moderation in Oil, Gas and Coal Companies
Authors: Putri Ika Swasti , Sutopo Bambang
Published: November 2024

This study examines the relationship between company growth, profitability, and corporate value, focusing on the role of environmental disclosure as a moderation variable in the oil, gas, and coal sectors. Using data from 15 companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022, this study applies multiple linear regression analysis to test hypotheses related to the effect of growth and profitability on company value, as well as how environmental disclosures moderate these relationships. The results show that profitability significantly affects the value of the company, confirming that more profitable companies tend to be valued higher in the market. Environmental disclosure also has a significant impact on corporate value, emphasizing the importance of transparency and environmental responsibility. While company growth has no significant relationship with firm value, the interaction between profitability and environmental disclosure to company value is significant, suggesting that the positive effects of environmental disclosure are amplified by firm profitability. These findings offer important insights for stakeholders in making investment decisions and environmentally sound business practices.
Meningkatkan Kepatuhan Pajak di Kalangan UMKM: Studi Pada Pemilik Usaha Mikro Kecil dan Menengah di Kabupaten Polewali Mandar
Authors: Arifin Arifin
Published: November 2024

This research aims to examine and analyze the influence of tax determinants on the compliance of individual SME taxpayers in Polewali Mandar. By collecting and analyzing data from respondents in Polewali Mandar, this study explores the relationship between tax knowledge, tax rates, and tax penalties with SME taxpayer compliance. The findings provide valuable insights into understanding the factors affecting taxpayer compliance at the SME level. The results indicate that tax knowledge has a positive but insignificant effect on the compliance of individual SME taxpayers in Polewali Mandar. This emphasizes the importance of enhancing understanding of the tax system from calculating to reporting taxes, as an effort to improve taxpayer compliance. Moreover, the study finds that tax rates have a positive and significant influence on the compliance of individual SME taxpayers in Polewali Mandar. The implementation of regulations regarding Final Income Tax at a rate of 0.5% for SMEs is perceived as a measure that eases tax payments, thereby enhancing taxpayer compliance. Furthermore, tax penalties are proven to have a positive and significant effect on the compliance of individual SME taxpayers in Polewali Mandar. The existence of tax penalties is regarded as a strong incentive to foster discipline in fulfilling tax obligations. By enforcing tax penalties for all violators, it is expected to promote increased taxpayer compliance from payment to tax reporting. This research provides an in-depth understanding of the importance of tax determinant factors in influencing SME taxpayer compliance. Therefore, efforts to enhance tax knowledge, ensure fair tax rates, and enforce strict tax penalties can be effective strategies in improving taxpayer compliance at the individual SME level in Polewali Mandar.
Deteksi Fraudulent Financial Statement melalui Dechow F-Score dengan Pemoderasi Firm Size
Authors: Mentari Citra , Indriani Eni
Published: November 2024

Financial statement fraud is common in Indonesia, especially in the financial sector. The focus of this research is to evaluate whether the six elements of the fraud hexagon theory affect the false financial statements of companies in the financial industry. These six elements are proxied by the variables stimulus (financial stability), opportunity (ineffective monitoring), rationalization (auditor switching), capability (change in director), ego (arrogance), and collusion. This study also statistically analyzes whether firm size can moderate the influence of these variables. The research population includes all financial companies listed on the Indonesia Stock Exchange in 2020–2022, both banking and non-banking subsectors. The purposive sampling method was used as a sample selection, and a total of 288 data points from 96 companies were collected. E-Views 12 software was used for data analysis. The coefficient of determination test, moderation test, hypothesis test (F and t), panel regression (chow and lagrange multiplier), and descriptive statistical analysis are the methods used to analyze the data. The results show that almost all independent variables in this study do not have a significant effect on fraudulent financial statements; the only variable that has a positive coefficient value is the auditor switching variable. The moderation test results show that company size as a moderating variable decreases the effect of auditor switching on unauthorized financial statements. However, firm size cannot moderate factors such as financial stability, ineffective monitoring, a change in director, arrogance, and collusion.
Keywords: Financial Sector; Firm Size; Fraud Hexagon; Fraudulent Financial Statement
Evaluasi Strategi Fraud Prevention Dengan Menggunakan COSO Fraud Risk Management
Authors: Sidabutar Harto Damedo , Julian Lufti
Published: November 2024

The rise of corruption cases in Indonesia has an influence on the Indonesian Corruption Perception Index. Indonesia only got a score of 34 out of 100, a decrease of 4 points from the previous year which reached a score of 38, Indonesia was also ranked 110th out of 180 surveyed (TII, 2023). Fraud knows no place and can occur in any sector and agency, including entities that have duties and functions in enforcing the law and have fraud prevention mechanisms and systems that are documented in internal regulations and apply to the organization's people as a whole. This research aims to describe the implementation of fraud prevention strategies that currently exist in an entity and evaluate them based on a reference, namely the principles in the second edition of the Fraud Risk Management Guide (FRM Guide) published by COSO in 2023. The reference used is the latest in this research and also the research object, namely the Lembaga XYZ which is a government entity whose function is to carry out the mandate of the law. This research is a case study with an evaluation type, elaborating data analysis from interviews with questionnaires, as well as documentation data such as internal regulations and entity risk management reports. The sampling method was carried out with the author's justification for considering the representative organizational structure, the work unit of the technical organizer, and the characteristics of one unit and another with different functions. The research results show that the principles of Fraud Risk Management have been implemented quite well. However, the entity's fraud prevention strategy is still less effective because there is no specific intention to address the risk of fraud. The entity has not created a specific segregation of duties in managing fraud risk by a work unit and the fraud risk management program is still generally incorporated into the entity's risk management in general.
Dampak Keberagaman Gender Dewan Direksi dan Inovasi Lingkungan terhadap Biaya Utang di Indonesia
Authors: Aditia Nugraha Calvin Marchellino , Kuang Tan Ming
Published: November 2024

This study aims to test and find out the influence of Board Gender Diversity and Environmental factors on the Cost of Debt of companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Using a quantitative method and a sample of 164 companies from various sectors, this research found that Board Gender Diversity does not have a significant influence on the Cost of Debt. This could be due to the still low level of gender diversity in the boards of directors of Indonesian companies, so its impact on debt costs is not yet clearly visible. Furthermore, the Environmental variable also does not have a significant influence on the Cost of Debt. Although environmental issues are becoming increasingly important, companies' awareness of disclosing related information is still low, so it has not yet impacted creditors' perceptions of company risk. The findings of this study can assist companies in developing more effective, sustainable corporate governance strategies and provide valuable information for investors and other stakeholders in assessing investment risks and opportunities.
Etika Kebajikan Aristoteles dan Pendidikan Akuntansi dalam Menyusun Laporan Keuangan Perusahaan : Literature Review
Authors: Hopong Yoanelita Maria , Sudaryati Erina
Published: November 2024

This research explores the benefits of applying Aristotle's virtue ethics and accounting education to preparing company financial reports. The methodology used is a systematic literature review (SLR) with a narrative synthesis approach. The literature search process was conducted using three combinations of keywords: “virtue ethics AND accounting education,” “virtue ethics AND finance report,” “virtue AND financial report,” and “virtue AND finance.”  From this search, 13 relevant articles were found, consisting of 1 article from the Elsevier journal, 2 from the Emerald journal, 4 from the ProQuest journal, 5 from the SpringerLink journal, and 1 from the Ebsco journal. Research findings show that implementing virtue ethics in companies can motivate accountants to act with integrity and without fear. However, there is a view that not all accountants find this approach profitable or relevant, especially when viewed from the perspective of short-term profits. In addition, effective accounting education must emphasize two main aspects: technical expertise and moral expertise. The integration of these two aspects is important to ensure that financial reporting standards prepare financial reports and adhere to high ethical standards. This research also found that literature on virtue ethics in the accounting context is still rare and geographically uneven. This indicates the need for further research to understand how Aristotle's virtue ethics and accounting education can be effectively applied in the practice of preparing financial reports for companies.
Pengaruh Siskeudes, Kompetensi SDM Dan Transparansi Terhadap Kualitas Laporan Keuangan Dengan Pengendalian Internal Sebagai Variabel Intervening
Authors: Papra Aldi Sujadin , Inapty Biana Adha
Published: November 2024

Identifying the influence of Siskeudes usage, human resource competency (SDM), and transparency on the financial reports' qualities, using intervening variables that are internal controls was the goal of this research. The research adopts a quantitative approach. The subjects are all financial officers of villages within West Sumbawa Regency. Data collection employs a questionnaire with a population of 58 villages, using a total sampling technique that makes all population members sampled. Data analysis utilizes path analysis with the trimming method. This research concluded that: the usage of Siskeudes, human resource competency, and transparency partially and significantly affects the quality of financial reports, otherwise internal control doesn’t mediate the influence of Siskeudes usage on the quality of financial reports. On the other side, internal control mediates the influence of human resource competency on the quality of financial reports, and internal control mediates the influence of transparency on the quality of financial reports.
Profit Growth: Redefining Success with an Advanced ROA Model
Authors: Arwani Agus , Masrur Muhamad , Muhammad Rifqi
Published: November 2024

This study explores the influence of Return on Assets (ROA) on profit growth in the food and beverage industry subsector listed on the Indonesia Stock Exchange Sectoral Index (ISSI). Employing a quantitative research approach, financial data from 11 companies, selected purposively for the period 2019-2023, were subjected to regression analysis. ROA serves as a key financial performance indicator, reflecting a company's effectiveness in utilizing its assets to generate profit, whereas profit growth serves as a crucial marker of business sustainability. The results indicate a significant positive correlation between ROA and profit growth, suggesting that firms with higher ROA tend to exhibit superior profit growth compared to those with lower ROA. This highlights the critical role of efficient asset utilization in bolstering business performance and sustainability. The study offers practical insights for companies in the food and beverage sector, emphasizing the importance of strategies aimed at optimizing asset management to achieve enhanced profit growth. Furthermore, the research adds to the existing body of literature by providing a detailed analysis of the ROA-profit growth relationship within the Indonesian market. Future studies could broaden the scope by increasing the sample size and including companies from various sectors and regions to confirm and expand upon these findings.
The Effect of Institutional Context, Distance, and Routine Complexity on the Transfer of Routines Across Borders
Authors: Eghbali-Zarch Majid
Published: November 2024

Transferring routines and practices within Multinational Enterprises (MNEs) is a prevalent and, at times, tedious process. New institutional context imposes forces for local adaptation, which disrupts the stability of the routine - stability due to the interplay between ostensive (the codified and/or abstract version of the routine) and performative (the practiced version) aspects of the routine. Change in routines is then needed to ensure local adaptation and the routine reaches a new state of stability. Our study focuses on the micro-processes of the transfer process and the pertinent states of stability and change in the focal routines and practices. We use simulation experiments and examine the effect of intuitional pressures for local adaptation. The local adaptation speed of ostensive routine is shown to matter. Slow enactment of the revised version of the ostensive routine (i.e. implementation of the locally adapted routine) at the subsidiary level can disrupt the stability of the routine.
Mangas Coloradas and the Challenge of Semantic Repatriation in the Poetry of Paul Muldoon
Authors: Leman Peter
Published: November 2024

In this article, I examine Paul Muldoon’s interest in the nineteenth-century Apache leader Mangas Coloradas. The recurrence of this figure in Muldoon’s poetry reflects his well-known fascination with indigenous American history and culture but, I argue, must also be understood in relation to recent debates about cultural appropriation, derogatory place names, and the repatriation of indigenous artifacts and remains. While recognising the sensitive issues at play when Muldoon writes about – and even in the voices of – indigenous American figures, I show how his poems about Mangas Coloradas reveal a complex awareness of the processes by which indigenous names are appropriated by non-indigenous actors, emptied of their content, and turned into commodities of different kinds. These poems also exemplify the poet’s technique of combining the cinematic with what he calls the ‘imharragistic’, or the bleeding of one image into another. Through the dynamic play of images flowing together and cinematic shifts from scene to scene, Muldoon’s Mangas poems ultimately perform a crucial act of self-awareness that invites us to imagine the political and poetic possibilities of ‘semantic repatriation’.
‘Of Course Muslims Can Be Gay’: Sexuality and Religion in Adiba Jaigirdar’s Young Adult Fiction
Authors: Seijas-Pérez Iria
Published: November 2024

Today, Irish Young Adult (YA) literature examines a wide variety of youth experiences. However, an aspect that it is still slowly beginning to address is Ireland’s multiculturalism. While it is possible to find racialised characters or characters who belong to marginalised ethnic minorities in some Irish YA texts, white characters still predominate. Thus, it is significant to highlight the work of those authors who offer a depiction of today’s multicultural Ireland and a window into the experiences of characters that are usually found outside the mainstream, as is the case for Adiba Jaigirdar. Her YA novels The Henna Wars (2020) and Hani and Ishu’s Guide to Fake Dating (2021) depict experiences and challenges that many Muslim girls may encounter in contemporary Ireland. This essay aims to analyse, in particular, how both novels explore matters of sexuality and religion together with race and ethnicity by focusing on how these intersecting elements of identity are negotiated by the characters of Nishat and Hani, two queer Muslim girls. This intersectional analysis will focus on how sexuality and religion working simultaneously both shape, and are influenced by, the girls’ experiences in a multicultural yet mainly white and Catholic Ireland.
Alternate Norms: New Contestation Theory on Subsidiary Norms in the Changing World Order
Authors: Ifediora Obinna
Published: November 2024

International relations scholars note that the liberal, rules-based world order is changing, as the underpinning international norms and institutions face serious contestation from the global West to East and South. Norm dynamic (robustness) scholarships show concerns about norm survival and alternatives. I argue that constructivist norms (contestation) theory has a lapse of research in parallel norms and institutions in the global South that serve as contenders and replacements. I develop the alternate norms theory to study such norms. Drawing on concepts of grand strategy and contested subsidiarity, alternate norms theory explains that claims of the universality of liberal international norms generate enthusiastic contestation and resistance, weakening the world order. Regional powers (and global powers, too) act through regional organizations to make parallel norms and institutions, establishing primacy and dominance of governance of international issues within geographical/spatial boundaries. Alternate norms underpin regional powers’ strategic narratives and conceptions of the world.
Application of Lorentz transformations to the Schwarzschild metric
Authors: Belayev Vladimir
Published: November 2024

Lorentz transformations are applied to the isotropic Schwarzschild metric. The change in the flow of time obtained from the geodetic equations is consistent with the annual fluctuations in the frequency of the signal from Pioneer 10.
Advanced Applications of the Residue Theorem in Complex Analysis: Derivatives, Loop Integrals, and Root Structures
Authors: CHEN WEN-XIANG
Published: November 2024

This comprehensive study delves into the advanced applications of the Residue Theorem within the realm of complex analysis, with a particular emphasis on the interplay between derivatives at singular points and loop integrals surrounding other singularities. By examining functions characterized by multiple isolated singularities, including removable singularities, poles of various orders, and essential singularities, we elucidate how negative power terms influence both loop integrals and derivative computations. Furthermore, the paper explores the intricate relationships between these mathematical constructs and the distribution of roots in complex functions, highlighting scenarios where transcendental solutions emerge due to the presence of essential singularities. Through rigorous mathematical derivations, illustrative examples, and comprehensive discussions, this work extends the foundational understanding of the Residue Theorem, providing deeper insights into its applications and implications in complex function theory.
Sistem Pengisian Baterai VRLA 200Ah 24V Pada Pembangkit Listrik Tenaga Surya 6x100 Wp di PPYD Al-Ikhlas, Singosari, Kabupaten Malang
Authors: Gumilang Binar Surya Gumilang , Djulihenanto Saddani , Hermawan Satria Luthfi , Andinia Karenina Ledy , Wardania Yasinta Ika
Published: November 2024

The electricity tariff is considered quite high in Indonesia for certain circles. One of them is PPYD Al-Ikhlas, Singosari, Malang Regency who experienced this. To overcome this, an electricity plant originating from solar energy was built at PPYD Al-Ikhlas that has maximum power of 600wp. Solar power plant that generates 24 hours / 7 days a week need battery system for storage the directly unused energy. The battery used is a Solana brand VRLA battery with a capacity of 100Ah/12V in a number of 4 pieces arranged in series-parallel, bringing the total capacity to 200 Ah/24V. Based on this thought, design and build a battery charging system with the aim of determining the components to be used and knowing the performance of the battery charging system. For charging the battery itself, it has become one with inverter hybrid with a capacity of 2400 Watts. From the testing after the installation of the components that have been carried out, the results show that this battery charging system uses a four-stage charging system method. From the data obtained, it can be seen average efficiency is 80,88%. So the efficiency of charging the battery in PLTS is considered good based on the data.
TENDENCIAS CONTEAMPORANEAS E INNOVADORAS EN LA EDUCACIÓN
Authors: BLANCO VEGA MARIA DE JESUS
Published: November 2024

Es de comprender que la nuevas alternativas de enseñanza han dado un giro dado el abordaje de tendencias innovadoras en educación, las cuales están enfocadas en brindar una serie de orientaciones y estrategias, que dan la posibilidad a quien las integra de guiar procesos formativos, con el fin de generar espacios de calidad educativa y al mismo tiempo, la posibilidad de construir currículos flexibles e integradores, partiendo de aquellas situaciones que se presentan en los diferentes contextos en los que se ve inmerso el estudiante. De la misma manera, se presenta la oportunidad de establecer procesos significativos, relacionados a las necesidades e intereses de cada uno de los estudiantes en cuestión.
ENCRUCIJADAS: LOS DESAFÍOS DOCENTES DE CARA A LOS APRENDIZAJES DENTRO DE LAS AULAS EN CONTEXTO DE PANDEMIA POR COVID-19
Authors: MÉNDEZ CASTILLO JAIME ALBERTO
Published: November 2024

Retomando las palabras de Pablo Vieira (2021), un gran economista colombiano, son pocas los momentos en los que los seres humanos hacemos una pausa para pensarnos como sujetos y las formas como interactuamos y nos relacionamos con la naturaleza y la sociedad. Justamente, una de las pandemias en la historia que reflejan los resultados de estas relaciones, es la de COVID-19, la cual transformó la vida de la gente y el mundo en general, no solo por contagios y muertes de personas a manos del virus SARS Cov2, sino que obedece también a la profundización de inequidades sociales de largo plazo que se han ocultado detrás de la enfermedad y que han venido afectando la vida de la gente. Se trata de procesos relacionados con violencias, desempleo, pobreza, hambre, desnutrición, brechas en atención en los sistemas de salud, principalmente los de países de medianos y bajos ingresos, desigualdades sociales en la educación, incremento de enfermedades crónicas, sindemias, y otras enfermedades que han venido emergiendo a medida que avanza la pandemia.