bluuebunny/crossref_metadata_2025 huggingface dataset:
Handling of Physical Evidence in Criminal Cases According to the Vietnamese Criminal Procedure Law
Authors: Chi Nguyen Ngoc , Huong Bui Thi Thu
Published: July 2022

Handling physical evidence is one of the criminal procedural activities, conducted by state bodies, during the process to resolve criminal cases. This activity requires the objectivity and fairness in the process of handling crimes, and the protection of legitimate rights and interests of relevant individuals and organizations; therefore, it contributes to the stability of the society and the development of the economy. Thus, a system of legal provisions on handling physical evidence have been developed to ensure the role of this activity, including not only criminal procedure law, but also provisions in the penal law, the civil law, and other relevant legal documents. Over the recent years, apart from successes, the implementation of activities to handle physical evidence in Vietnam in practice has revealed numerous limitations: the law on handling of physical evidence is not yet in line with the actual case settlement in practice; there are violations of the law on handling of physical evidence by competent persons, agencies, which might create conditions for abuse of powers, appropriating, damaging, losing physical evidence and might cause irreversible consequences. For those reasons, this article addresses theoretical and practical issues on the handling of physical evidence and, on that basis, proposes solutions to improve the efficiency  of this activity in criminal cases at the requests of the judicial reform in Vietnam.

Keywords: Physical evidence, handling physical evidence, methods to handle physical evidence, criminal procedure.
Improving Legal Documents on Epidemic Prevention and Control in Vietnam
Authors: Ho Phan Hai
Published: July 2022

Over the past time, the legal documents on epidemic prevention and control in Vietnam has been built, gradually improved and achieved many positive results. However, the provisions of the law and the method of applying the law on epidemic prevention and control still have many limitations, contradictions and inadequacies. This reality has caused many consequences for society and the practical effect of the law has not met expectations. This article analyses and evaluates the above limitations, contradictions and inadequacies of the legal documents on epidemic prevention and control, then it proposes solutions to improve the relevant legislation and legal documents in the coming time.
Dialectics of Tradition and Modernization in the Constitutional Development of Russia
Authors: Kapitsyn Vladimir
Published: July 2022

The Soviet project reflects the cultural, historical, economic, and ethnonational resources of non-Western modernization. The Marxist Party of the USSR controlled power by building an ideological and political-managerial vertical that connected Soviets, party, trade union, and other public associations, the press, enterprises, settlements, the army, schools, families, all generations of society, and art. “Perestroika” destroyed the ideological and political “core” of the soviet system (repeal of Article 6 of the Constitution). The separation of powers replaced the system of the Soviets. The Russian state has lost its political ideology, significantly weakened its security agencies and army, and lost a significant part of its economic potential. China and Vietnam took into account the costs of Soviet reforms, drew the appropriate conclusions and took a different political path, which Russian researchers have yet to study. Later, after 2000, new political reforms began in Russia, which made it possible to move on to the creation of the ideological and political "core" of the new state. Under Vladimir Putin, the institute of the presidency really formed such a political “core” that would help to gradually move along the path of consolidating the political system and society, solve national security issues, and revive the economy and the system of educating young people. Amendments to the Constitution Russia in 2020 summed up a certain result of the formation of a strong state.
The Adjustment of China’s Foreign Investment Policy and Law - Lessons for Vietnam
Authors: Ngoc Mai Le Thi
Published: July 2022

In recent years, China's economy has made impressive leaps. The success of China is based on many factors, of which foreign investment is an important factor. Famous as the world's factory, China is a country with great potential to attract investment. In 2020, China was one of the five largest FDI recipients in the world. With reported inflows reaching an all-time high, China continued to be the second-largest FDI recipient after the United States [1]. FDI growth in China continued in 2020, with an increase of 6% to $149 billion, reflecting the country’s success in containing the pandemic and its rapid GDP recovery. The growth was driven by technology-related industries, e-commerce and research and development [2]. These results are due to the process of adjusting laws to be compatible with each stage of the country's development, which are experiences that Vietnam should learn from. In this article, I will clarify the changes in foreign investment policy and law that China has made over the years and propose lessons learned for Vietnam.
The Role of Vietnamese Villages in Crime Prevention: from the Past to Present
Authors: Chi Le Lan
Published: July 2022

Làng xã là cộng đồng dân cư nông thôn bền vững và trường tồn tới ngày nay. Làng xã trong xã hội Việt Nam truyền thống có tính tự trị cao, có nhiều quyền hạn trong việc giữ gìn an ninh trật tự, xử lí tội phạm và người phạm tội trên địa bàn. Các đặc điểm này để lại những dấu ấn trong văn hoá pháp luật Việt Nam đương đại, trong thực tiễn đấu tranh phòng chống tội phạm với nhiều mặt tích cực và cả những hạn chế nhất định. Bài viết đánh giá vai trò của làng xã với việc phòng chống tội phạm trong lịch sử Việt Nam, xác định những ưu điểm/thuận lợi và cả những hệ luỵ/rào cản mà xã hội hiện đại đang phải đối diện.
A Scientific Understanding of Conditions for a Commercial Legal Entity to be Criminally Charged under the Current Criminal Code
Authors: Hoa Nguyen Phuong
Published: July 2022

Although the Vietnam’s Criminal Code 2015 (amended in 2017) (“Criminal Code 2015) has come into force since January 1, 2018; the number of criminal cases against commercial legal persons is very limited. The major cause of this limitation originates from the absence of guidance on interpretation of these regulations as they are newly introduced in criminal law of Vietnam. Based on popular doctrines regarding criminal responsibility of legal persons and regulations of other states, the Author of this paper presents her own perspectives on how conditions for a commercial legal person to be criminally charged under Article 75 of the Criminal Code 2015 should be interpreted.
Interstitial harpacticoid (Copepoda, Harpacticoida) fauna inhabiting mediolittoral zone of the Gulf of Saros (Turkey)
Authors: METİN Orkan , ALPER Alp , SAK Serdar
Published: July 2022

The study was aimed to reveal interstitial harpacticoid copepod fauna of the Gulf of Saros (Turkey), where no detailed research has been done before on this subject. The samples were collected from 30 stations located along the mediolittoral zone of the gulf between 2013 and 2014. As a result, a total of 72 species/subspecies belonging to 44 genera in 15 families were identified. All identified taxa except Tryphoema gallipoliensis Alper et al., 2018 are new records for the study area, besides 16 species were also recorded for the first time from the Turkish seas.
Combination of Analytic Hierarchy Process and Simple Additive Weighting for Recommendation Tourist Attractions
Authors: Hernawati Elis , Sari Siska Komala , Wijaya Dedy Rahman
Published: July 2022

The selection of the right tourist attractions is always done by tourists before visiting tourist attractions. Tourists have different criteria in choosing the tourist attractions they want to visit. There are many good tourist attractions on the island of Lombok, Indonesia, but of the many tourist attractions, tourists need recommendations for the best tourist attractions to visit. Decision-making methods can be used to create a ranking system. Analytical Hierarchical Process (AHP) is a decision-making method in Multi-Criteria Decision Making (MCDM) problems by combining qualitative and quantitative factors in complex problems. Simple Additive Weighting (SAW) is a decision-making method to generate a rating preference value. The purpose of this paper is to utilize a combination of AHP-SAW to decide the weight of the criteria and the significance of alternative tourist attractions. The results of the calculation of the AHP-SAW combination resulted in the ranking of the best tourist attractions. This study uses five alternative tourist attractions on the island of Lombok, namely Pink Beach (A1), Senggigi Beach (A2), Tanjung Aan Beach (A3), Marese Hill (A4), and Mayura Park (A5) taken fro m several trusted sites. In addition, the five criteria used are visitor reviews, visitor ratings, ticket prices, the distance of tourist attractions fro m the airport, and visiting time. The results showed that the AHP-SAW combination resulted in a consistent ratio value of 0.0371 so that the criterion-weighted data could be used as a basis for calculating the preference value and ranking of alternative tourist attractions. The best alternative for tourist attractions is Tanjung Aan Beach (A3) with a preference value of 0.9554.
Determinan Nilai Perusahaan dengan Ukuran Perusahaan dan Leverage sebagai Pemoderasi pada Perusahaan Konstruksi
Authors: Muammar Muammar , Orbaningsih Dwi , Ahmad Ahmad
Published: July 2022

This study aims to determine the determinants of firm value with firm size and leverage as moderating variables in construction companies. This research was conducted at a construction company. This is because the construction company is one of the biggest contributors to Gross Domestic Product (GDP) in Indonesia. The research method used is quantitative-comparative with the research sample are construction companies listed on the Stock Exchange with the 2014-2017 observation period determined through purposive sampling. There are 9 companies that meet the criteria. And there are 36 observations. The analytical method used is Multiple Regression Analysis and Moderation Regression Analysis (MRA). With the results of the study a) Disclosure of CSR does not affect the value of the company, b) The size of the company is not able to influence the disclosure of CSR with company value, c) Leverage can influence the disclosure of CSR with company value, d) Managerial ownership does not affect company value, e) Size companies cannot influence between Managerial Ownership and company Value and f) Leverage is not able to influence between Managerial Ownership and Corporate Value.Keywords : CSR Disclosure, Managerial Ownership, Company Size, Leverage, Company Value
Analisa Pengaruh Corporate Governance, Ownership Structure, dan Cash on Hand Terhadap Nilai Perusahaan
Authors: Toly Agus Arianto , Claudya Cindy , Santoso Rezky , Grace Felicia
Published: July 2022

The purpose of this study was to investigate the effects of corporate governance, ownership structure, and cash on hand on Firm Value on manufacturing companies listed in Indonesia Stock Exchange. The dependent used in this study was the firm value whereas the independent used in this study were the corporate governance, ownership structure, and cash on hand. This study used these following measurement methods: Tobin’s Q - used to measure the firm value; board size, independent director, and audit quality were used to measure the corporate governance, proportion of managerial ownership was used to measure the ownership structure, and natural logarithm of year-end cash was used to measure the cash on hand. This study also used the leverage, firm size, firm age, and dividend payment as controlling variables. The sample of this study consisted of 74 manufacturing firms obtained from Indonesia Stock Exchange from year 2014 to 2017. The technique used for this analysis was the multiple regression. The result of this study suggested that the cash on hand had negative and significant effects on firm value when the leverage, firm size, firm age, and dividend payment were used as controlling variables. On the other hand, this study also suggested that the corporate governance and managerial ownership had no significant effect on the firm value when the leverage, firm size, firm age, and dividend payment were used as controlling variables. Keywords: firm value, corporate governance, ownership structure, cash on hand
PENGUNGKAPAN SUKARELA OLEH PERUSAHAAN KELUARGA DI INDONESIA: SEBELUM DAN SETELAH PENGADOPSIAN IFRS
Authors: Nurhayati Enung , Nurfatimah Siti Nuke
Published: July 2022

This research is a research development of Darmadi Sodikin (2013). This study confirms differences in voluntary disclosure by family ownership before the adoption of IFRS (in 2008) and after the adoption of IFRS (in 2013). This study also provides additional analysis to determine the effect of IFRS adoption and voluntary disclosure on family companies in Indonesia. This study uses 23 samples of family companies in Indonesia. The dependent variable (voluntary disclosure) is accepted by the 49 disclosure index checklist method (Komsiah, 2005; Darmadi Sodikin, 2013). The independent variable (adoption of IFRS) is supported by dummy variables. This study provides evidence of the average voluntary disclosure presented by family companies after the adoption of IFRS more than before the adoption of IFRS. Disclosure items are presented more than disclosing more family company information. In addition, this study also proves that the adoption of IFRS has a positive impact on voluntary disclosures presented by family companies. Keywords: Voluntary Disclosure, Family Companies, Adoption of IFRS
ANALISIS OPTIMALISASI PENERIMAAN DAERAH SEKTOR PARIWISATA DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN KUNINGAN
Authors: Nurhayati Neni
Published: July 2022

Penelitian ini bertujuan untuk menganalisa potensi maupun kontribusi serta strategi optimalisasi sektor pariwisata dalam meningkatkan  Pendapatan Asli Daerah (PAD) di Kabupaten Kuningan. Populasi dalam penelitian ini adalah PDRB Sektoral dihitung berdasarkan harga konstan Tahun 2000 serta data Laporan Realisasi Anggaran tahun 2011 sampai dengan 2018. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Analisis yang digunakan dalam penelitian ini dibagi menjadi beberapa tahap yaitu dengan Location Quotient (LQ), analisis regresi berganda, dan SWOT analysis.Hasil penelitian menunjukan bahwa strategi optimalisasi yang dapat dilakukan dalam rangka meningkatkan PAD dari sektor pariwisata adalah sebagai berikut: mengoptimalkan kolaborasi lembaga pengelola pariwisata, mengoptimalkan kegiatan pemasaran dan promosi pariwisata, kerjasama dan kolaborasi dengan berbagai pihak terkait seperti desa, pemerintah daerah, swasta, intelektual, bahkan komunitas, serta membuat kawasan strategis pariwisata di Kabupaten Kuningan yang dikembangkan secara focus.Kata kunci      : Pendapatan Asli Daerah, Kabupaten Kuningan, Pariwisata
PENGARUH KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Nanda Ulfa Luthfia , Somantri Yeni Fitriani
Published: July 2022

Earning Management is actions taken through the choice of accounting policies with the aim to fulfilling own interest or increasing the market value of company. The aim of this research is to analyze the influence of independent commissioners to the earning management in bank companies listed on Indonesia Stock Exchange. This research with quantitatitve method. Population of this research are bank companies listed on Indonesia Stock Exchange in 2016- 2018. This research uses purposive sampling method and analysis used linear regression. The result show that independent commissioners have no effect on earning management of bank companies listed on Indonesia Stock Exchange.  Keywords : earning management, independent commissioners
PENGARUH AUDIT CLIENT TENURE,PROFITABILITAS DAN PRIOR OPINION TERHADAP OPINI GOING CONCERN
Authors: Kanivia Aan
Published: July 2022

Penelitian ini bertujuan untuk menguji pengaruh audit client tenure,profitabilitas dan prior opinion terhadap opini going concern perusahaan manufaktu sub sektor makanan dan minuman di bei tahun 2012-2016. Metode penelitian yang digunakan adalah verifikatif dan data yang digunakan adalah data sekunder. Data yang digunakan adalah laporan keuangan tahunan dari masing-masing perusahaan sampel yang dipublikasikan melalui situs www.idx.co.id. Penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa Audit Client Tenure berpengaruh terhadap opini going concern, Profitabilitas tidak berpengaruh terhadap opini going concern, dan Prior Opinion tidak berpengaruh terhadap opini audit going concern.
PENGARUH KESADARAN WAJIB PAJAK DAN KEGIATAN SOSIALISASI PERPAJAKAN TERHADAP PENERIMAAN PAJAK PENGHASILAN
Authors: Sayyidah Jehan , Nursamsi Dede Rizal
Published: July 2022

Penelitian ini bertujuan untuk mengetahui: 1) Pengaruh kesadaran Wajib Pajak, kegiatan sosialisasi perpajakan,  terhadap penerimaan Pajak Penghasilan di KPP Pratama Tasikmalaya. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan metode deskriptif. data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data : studi dokumentasi. hasil penelitian diperoleh : 1) Kesadaran wajib pajak mempunyai pengaruh positif dan signifikan terhadap penerimaan pajak penghasilan; 2) Kegiatan sosialisasi perpajakan mempunyai pengaruh positif dan signifikan terhadap penerimaan pajak penghasilan; dan 3) Kesadaran wajib pajak dan kegiatan sosialiasi perpajakan mempunyai pengaruh positif dan signifikan terhadap penerimaan pajak penghasilan. Kata Kunci : Kesadaran Wajib Pajak, Kegiatan Sosialisasi, dan Penerimaan Pajak Penghasilan
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN PUBLIK TERHADAP NILAI PERUSAHAAN
Authors: Rudianti Walid , Pratama Yogka Arief , Sugiarti Atut
Published: July 2022

Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility, kepemilikan manajerial, kepemilikan institusional dan kepemilikan publik terhadap nilai perusahaan. Penelitian ini merupakan penelitian kuantitatif, data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah dengan membuat checklist pengungkapan sosial. Populasi dalam penelitian ini adalah seluruh perusahaan yang bergerak di bidang transportasi yang terdaftar di BEI periode 2016-2018. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial variabel tanggung jawab sosial perusahaan berpengaruh positif terhadap nilai perusahaan sedangkan kepemilikan manajerial, institusional dan publik tidak berpengaruh terhadap nilai perusahaanKeywords: corporate social responsibility, managerial shares, institutional shares, public stocks, firm value.
ANALISIS NET PROFIT MARGIN, CURRENT RATIO DAN RESTRUKTURISASI PERSEROAN PT. KRAKATAU STEEL
Authors: Fatonah Siti , Zahra Surti
Published: July 2022

Penelitian ini bertujuan untuk mengetahui fluktuasi dan net profit margin terendah, untuk mengetahu fluktuasi dan nilai current ratio terendah serta mengetahui kebijakan manajemen para perusahaan nasional tersebut. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Adapun ruang lingkup yang diteliti adalah laporan keuangan tahun 2012-2019 dengan fokus penelitian  hanya  meneliti tentang  net profit margin, current ratio dan keputusan strategi perusahaan.objek penelitian yaitu PT.Krakatau Steel, Tbk. Teknik analisis yang digunakan adalah menghitung dan menganalisa fluktuasi net profit margin dan curren ratio dari tahun 2012-2019 serta menganalisa strategi perusahan yang diambil oleh manajemen. Hasil analaisa menunjukkan net profit margin dari tahun 2012-2019 terus mengalami fluktuasi yang kurang stabil. Menurunnya nilai net profit margin lebih banyak dibandingkan peningkatannya. Nilai net profit margin berada pada titik terendah terjadi pada tahun 2015 yaitu sebesar – 973.59%. Begitu pula nilai current ratio dari tahun 2012-2019 juga mengalami fluktuasi yang kurang stabil. Nilai Current ratio yang terendah terjadi pada tahun 2015 sebesar 61%. Berdasarkan Kondisi Keuangan salah satunya net profit margin dan current ratio, Manajemen PT.Krakatau Steel membuat kebijakan yang dampak resikonya paling minimal dengan melakukan restrukturisasi dalam  tiga hal  yaitu, model bisnis, utang dan organisasi Kata Kunci: Net Profit Margin, Current Ratio, Kebijakan
ANALISIS SYARIAH ONLINE TRADING SYSTEM (SOTS) ATAS KINERJA INDEKS SAHAM SYARIAH INDONESIA SELAMA PANDEMI COVID-19 DI PASAR MODAL
Authors: Alawiyah Tuti , Setiyaningsih Rozi Fery
Published: July 2022

Penelitian ini bertujuan untuk mengetahui kinerja Indeks Saham Syariah Indonesia (ISSI) selama pandemi Covid-19 serta mencoba menganalisisnya dengan menghubungkan penerapan Syariah Online Trading System (SOTS) didalam pasar modal syariah. Metode dalam penelitian ini menggunakan metode deskriptif kuantitatif melalui uji normalitas kormogorof smirnov  dan signifikansi One – Sample Test dengan bantuan SPSS versi 22.00. Kemudian peneliti menganalisis lebih lanjut dengan meninjau Fatwa DSN MUI No: 80/ DSN-MUI/ III/2011 sebagai tolak ukur. Sample yang digunakan dalam penelitian ini adalah  20 data bulanan (montly)  harga penutupan IHSG dan ISSI selama pandemi Covid-19 pada bulan Maret sampai Desember 2020. Hasil dari penelitian ini bahwa ISSI mengalami persentase perubahan harga cukup kuat dibandingkan dengan IHSG pada saat pandemi dengan nilai signifikan 0,006 α 5%. Kuat nya kinerja ISSI dalam persepsi peneliti, salah satunya dengan adanya SOTS sebagai konversi dari Fatwa MUI No.80 tahun 2011 yang ada didalam system online trading dibursa pasar modal syariah, yang berfungsi sebagai system penyaring saham-saham yang sesuai dengan prinsip syariah. Kata kunci: ISSI, IHSG, SOTS, Covid-19, Pasar Modal
PENGARUH SKEPTISISME PROFESIONAL, META PROGRAM, DAN MORAL REASONING AUDITOR TERHADAP KUALITAS AUDIT PENGAWASAN KEUANGAN DAERAH PADA INSPEKTORAT KABUPATEN BANYUMAS
Authors: Darajati Anna Widya , Suyono Eko
Published: July 2022

ABSTRACTThis study is a survey on auditors of the Inspectorate of Banyumas Regency that aims to determine and analyze the effect of professional skepticism, meta program, and moral reasoning auditors on the audit quality of regional financial supervision at the Inspectorate of Banyumas Regency. Respondents included the auditors of the Banyumas Regency Inspectorate consisting of functional auditors, Supervisory Officers for Regional Government Affairs, and other structural officials. Based on the results of data analysis using multiple linear regression, it shows that: (1) Auditor's professional skepticism has a positive and significant effect on audit quality, (2) Auditor's meta program has a positive and significant effect on audit quality, (3) Auditor's moral reasoning has no significant effect. on audit quality. Therefore, the implication of this study is that increasing critical attitude, procedural thinking style, and high commitment could be improved through regular audit training for the inspectorate apparatus in Banyumas. Keywords: Audit Quality, Professional Skepticism, Meta Program, Moral Reasoning
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP PEMILIHAN AUDITOR EKSTERNAL
Authors: Nurhandika Arief , Manalu Vigory Gloriman
Published: July 2022

Tujuan dari penelitian ini untuk menguji: 1) pengaruh tata kelola perusahaan terhadap pemilihan auditor eksternal, 2) pengaruh ukuran perusahaan terhadap pemilihan auditor eksternal. Populasi penelitian ini adalah perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar pada Bursa Efek Indonesia (BEI) dari tahun 2014 sampai dengan 2018. Metode statistik yang digunakan adalah regresi logistik. Hasil penelitian menunjukan bahwa 1) tata kelola perusahaan positif tidak berpengaruh terhadap pemilihan auditor eksternal, 2) ukuran perusahaan berpengaruh terhadap pemilihan auditor eksternal. Kata Kunci: Tata Kelola Perusahaan, ukuran perusahaan, pemilihan auditor
ANALISIS KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA DENGAN MENGGUNAKAN METODE RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING, AND CAPITAL) TAHUN 2016-2019
Authors: LESTARI AFRI LIA DWI , MA’SUMAH SITI
Published: July 2022

Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan Bank Umum Syariah dengan menggunakan metode RGEC ditinjau dari Non Performing Financial (NPF), Financing to Deposit Ratio (FDR), Good Corporate Governance (GCG), Net Operating Margin (NOM), Return on Assets (ROA), dan Capital Adequacy Ratio (CAR) pada tahun 2016-2019. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah di Indonesia dengan menggunakan teknik pengambilan sampel berupa purposive sampling dengan 9 sampel Bank Umum Syariah, penelitian ini berupa penelitian dengan data sekunder, data di ambil dari laporan keuangan yang dipublikasi di website Otoritas Jasa Keuangan dan website masing-masing bank yang bersangkutan. Hasil penelitian ini menunjukan bahwa dari analisis kinerja keuangan Bank Umum Syariah selama tahun 2016-2019 dilihat dari Risk Profile dalam kategori cukup sehat, Good Corporate Governance dalam kategori sehat, Earning dalam kategori kurang sehat, dan Capital dalam kategori sangat sehat. Secara umum Kinerja Keuangan Bank Umum Syariah termasuk dalam kategori “Cukup Sehat” dengan memperoleh peringkat 3.Kata Kunci: Kinerja Keuangan Bank, RGEC
PERTUMBUHAN PENDAPATAN ASLI DAERAH, PERTUMBUHAN BELANJA MODAL DAN PERTUMBUHAN EKONOMI TERHADAP FISCAL STRESS PADA PEMERINTAH KABUPATEN/KOTA DI JAWA BARAT
Authors: Syifa Anis , Suhendar Dadang , Purnama Dendi
Published: July 2022

Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan pendapatan asli daerah, pertumbuhan belanja modal dan pertumbuhan ekonomi terhadap fiscal stress pada pemerintah Kabupaten/Kota se wilayah Jawa Barat periode 2016-2019. Populasi dalam penelitian ini adalah seluruh kabupaten/ kota se wilayah Jawa Barat, dengan unit analisis Laporan Realisasi Anggaran Pemerintah Kabupaten/Kota Periode 2016-2019. Teknik pengambilsan sampel menggunakan sampel jenuh berjumlah 108 data laporan realisasi anggaran Kabupaten/Kota di Jawa Barat. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan metode verifikatif. Uji pemilihan model dalam penelitian ini adalah Fixed Effect. Hasil penelitian ini menunjukan bahwa Pertumbuhan Pendapatan Asli Daerah, Pertumbuhan Belanja Modal Dan Pertumbuhan Ekonomi berpengaruh negatif terhadap Fiscal Stress.                                                       Kata Kunci: Pertumbuhan Pendapatan Asli Daerah, Pertumbuhan Belanja Modal, Pertumbuhan Ekonomi, Fiscal stress.
THE EFFECT OF DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY ON THE PERFORMANCE OF SHARIA COMMERCIAL BANKS IN INDONESIA
Authors: Harsono Budi
Published: July 2022

Islamic banks are companies whose social goals must be at least as important as their goals in making a profit. Because Islamic banks are banks that adhere to the sharia system that is guided by the Al-Quran and Al-Hadith. The level of disclosure of CSR that do Islamic banks are still low. The purpose of this study was to determine the effect of disclosure of corporate social responsibility (CSR) on the performance of Islamic Commercial Banks. This type of research is quantitative research. This type of data uses secondary data taken from the annual financial reports of Islamic Commercial Banks for the period 2012-2018. The sample is a Sharia Commercial Bank registered with Bank Indonesia and the financial service authorities, amounting to 13 banks. The dependent variable is financial performance as proxied by ROA and ROE, while the independent variable is CSR which is measured by the social disclosure index. Data collection techniques using documentation techniques. The data analysis technique used multiple linear regression. The results showed that disclosure of corporate social responsibility (CSR) has a positive effect on return on assets and return on equity.
THE INFLUENCE OF MARKETING MIX FACTORS AND COMMUNITY CULTURE ON THE BEHAVIOR OF CONSUMER BUYING INTEREST IN THE VARIETY OF ICED COFFEE MILK AT JANJI JIWA
Authors: Baruno Agustiawan , Ani Muliya Abady Juli
Published: July 2022

This study aims to analyze the influence of several marketing mix factors such as product, price, location, promotion, and community culture on purchasing decisions for the Iced Coffee Milk product variant at the Janji Jiwa Cafe. The population of this research is the visitors of the Janji Jiwa Cafe Volume 65 Surabaya. Samples were taken using random sampling technique. Samples were taken as many as 100 loyal buyers of Iced Coffee Milk at the Janji Jiwa Cafe Volume 65 Surabaya who were met during the distribution of the questionnaire. Data obtained from the distribution of questionnaires. The data analysis technique used multiple linear regression and hypothesis testing using F-test and t-test. Based on the F-test, it is known that simultaneously product, price, location, promotion, and culture have a significant effect on purchasing decisions because the significance value is less than 0.05, which is 0.000. Based on the t-test, it is known that the product has a significant effect on purchasing decisions because the significance value is smaller than 0.05, which is 0.002. Price has a significant effect on purchasing decisions because the significance value is smaller than 0.05, which is 0.007. Location has a significant effect on purchasing decisions because the significance value is smaller than 0.05, which is 0.005. Promotion has a significant effect on purchasing decisions because the significance value is smaller than 0.05, which is 0.004. Meanwhile, culture has a significant effect on purchasing decisions because the significance value is smaller than 0.05, which is 0.001.
Marketing Strategy for “Kampung Wisata Bunga” Ornamental Plants Based on Local Potential
Authors: Sumiati Sumiati
Published: July 2022

Gresik Regency is one of the regencies in East Java, which has quite some tourist sites which are also frequently visited by local tourists, as well as from foreign countries, including Sunan Giri and Malik Ibrahim Religious tours. Although Gresik City is famous for its industrial city, on the other hand, in the southern region, it is located in Miru Hamlet and Pendem Hamlet which is located in Banyu Urip Village, Kedamean District, which has the largest ornamental plants and has wide-open export market potential. The objectives of this study are (1) Mapping of Marketing Models (Product, Price, Promotion Place) which has been carried out by ornamental plant SMEs, based on local potential in Banyu Urip Village. (2) Develop a Marketing Strategy Model for Ornamental Plants, for Business Actors “Kampung Wisata Bunga” based on local potential, Banyu Urip Village, Kab. Gresik. The research method used is qualitative, nominal data type, data analysis using SWOT analysis. The results of the study found that based on the table analysis of internal factors and external factors, the strength (S) factor had a score of 2.20 and the weakness (W) had a score of 0.65. While the opportunity factor (O) has a score of 1.72 and the threat factor (T) has a score of 1.33. So that the IFAS score is 2.84 and the EFAS score is 3.05. So the strategies used are (1) Aggressive Strategy, (2) Diversification Strategy, (3) Turnaround Strategy, (4) Defensive Strategy.

Keywords: SWOT Strategy, Flower Tourism Village, Local Potential
THE EFFECT OF CULTURAL CONTACT ON REVISIT INTENTION ON YOGYAKARTA PALACE TOUR
Authors: David Pangihutan Sinambela Gabriel , Claudio galang wardana Calvin , Fadhilah Ansetti Farah , Richard Eriyanto Oktavianus , Sabella dan Siti Rahayu Oke
Published: July 2022

This study aims to determine the effect of Cultural Contact on Revisit Intention on Yogyakarta Palace tourism. The dependent variable used is revisit intention, while the independent variables used are cultural contact, and cultural memory. The research method used is causal research with Structural Equation Modeling (SEM) approach. The research sample was 105 tourists from the Yogyakarta Palace. Data collection techniques by distributing online questionnaires. The data analysis technique used classical assumption test, Structural Equation Modeling (SEM) analysis, and hypothesis testing.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN SISTEM INFORMASI AKUNTANSI BERBASIS E-COMMERCE DI MASA PANDEMI COVID-19
Authors: Darmayanti Novi , Putri rahmawati Dyla , Manaf dientri A
Published: July 2022

Penelitian ini bertujuan untuk menganalisis faktor-faktor apa saja yang dapat mempengaruhi konsumen menggunakan sistem informasi akuntansi berbasis e-commerce dimasa pandemi COVID-19. Sampel dalam penelitian ini adalah Dosen dan Mahasiswa Fakultas Ekonomi Akuntansi Universitas Islam Darul ‘Ulum Lamongan dengan total jumlah sampel 91 responden. Penelitian ini menggunakan dengan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah uji regresi linear berganda. Variabel yang digunakan adalah Perceived Ease of Use, Perceived Usefulness, Trust dan Social Influence sebagai variabel independen dan penggunaan E-commerce sebagai variabel terikat. Hasil dari penelitian ini adalah variabel Perceived Ease of Use, Perceived Usefulness dan Social Influence secara parsial berpengaruh terhadap Penggunaan E-commerce. Sedangkan Variabel Trust secara parsial tidak berpengaruh terhadap Penggunaan E-commerce. Dan Secara simultan variabel bebas Perceived Ease of Use, Perceived Usefulness, Trust dan Social Influence berpengaruh terhadap Penggunaan E-commerce.
PENERAPAN TARGET COSTING SEBAGAI SUATU SISTEM PENGENDALIAN BIAYA PRODUKSI UNTUK MENGOPTIMALKAN LABA PADA CV. ELRESAS TIKAR LIPAT LAMONGAN
Authors: Nurfitriana Silfania , Ismangil Ismangil
Published: July 2022

perusahaan perlu sebuah perencanaan strategi yang baik dalam usahanya agar mampu bersaing dan bertahan dengan kompetitor lainnya. Penentuan harga jual produk saat ini kebanyakan perusahaan masih menggunakan metode tradisional. Dalam metode target costing ini, perusahaan melakukan perekayasaan nilai (value engineering) untuk merencanakan sebuah produk. Jenis penelitian ini menggunakan pendekatan kualitatif deskriptif, yaitu berupa data yang didapat peneliti dari wawancara, observasi, dan dokumentasi. Hasil d perbandingan biaya yang perusahaan keluarkan  menggunakan target costing lebih efisien dengan mendapatkan biaya yang hemat senilai 30% dari biaya sebelum menggunakan metode target costing. Biaya produksi perusahaan menggunakan metode tradisional sebesar Rp. 1.480.910.000, sementara besarnya biaya produksi dengan  metode target costing  Rp. 1.344.822.500. Hal ini menunjukkan penurunan harga pokok produksi diperoleh penurunan sebesar Rp. 50.050. menurunnya biaya itu tidak merubah kualitas hasil produksinya serta  kemungkinan meningkatkan  laba yang optimal dengan  mengarah pada harga jual kompetitif pasar.
El debate de Javier Muguerza con Jürgen Habermas. (A propósito de la relación iuspoli(é)tica entre individuo y sociedad)
Authors:   Universidad de La Laguna (España), Ródenas Utray Pablo
Published: July 2022

This paper explores the philosophical debate between Muguerza and Habermas, starting with the meeting of the two in the summer of 1994 in Madrid. To this end, some of the core aspects of their respective ethical and legal thoughts are interpreted and apostilled, both in their agreements and in their disagreements. The text focuses on the controversy between two of their apparently irreducible positions. Namely, the “primacy of the moral conscience of the individual”, defended by Muguerza, and the “primacy of the legal law of society”, advocated by Habermas. The paper concludes by suggesting a third approach, which methodically tempers the controversy, in reference to the duality of the “individual” constituted in-intra-societal relationship, and the “society” instituted by individuals-in-inter-relationship
A new species of the genus Borboropactus Simon, 1884 (Aranei: Thomisidae) from Borneo Island, Malaysia
Authors:   Federal Scientific Center of East Asia Terrestrial Biodiversity, Far Eastern Branch, Russian Academy of Sciences, Vladivostok 690022, Russia, Omelko M.M. ,   Far Eastern Federal University, Laboratory of ecology and evolutionary biology of aquatic organisms (LEEBAO), School of Natural Sciences, Vladivostok 690091, Russia, Marusik Yu. M. ,   Far Eastern Federal University, Laboratory of ecology and evolutionary biology of aquatic organisms (LEEBAO), School of Natural Sciences, Vladivostok 690091, Russia,   Zoological Museum, Biodiversity Unit, University of Turku, FI-20014, Finland
Published: July 2022

A new species, Borboropactus semenchenkoi sp. n. is described based on the holotype male from Malaysia (Borneo). The new species is similar to the Asian B. bitubercu¬latus Simon, 1884 and B. cinerascens (Doleschall, 1859) but differs from both by the shape of the male palp. The distribution map of all species of the genus Borboropactus Simon, 1884 is also given
Evolution of dentin bonding agents
Authors: Anguswamy Sriganesh , Adeni Moina Khaja
Published: July 2022

Dentin bonding agents are resin materials that provide stable and long-lasting bond strength to make a dental composite filling material adhere to both dentin and enamel. They have myriad applications in the field of dentistry but are still being improvised. The purpose of this article is to discuss the evolution of dentin bonding agents and current concepts on routine adhesion techniques.
Internalisasi Nilai Keislaman pada Peserta Didik: Melibatkan Program Kaleng Filantropis Cilik sebagai Kesalehan Sosial dalam Pendidikan Islam
Authors: Muslimah Kiki Cahya , Asrori
Published: July 2022

Artikel ini bertujuan untuk membahas program kaleng filantropis cilik, apa kelebihannya serta internalisasi nilai keislaman melalui program dari LAZIZMU Gresik. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian studi kasus dan bersifat deskriptif. Menggunakan teknik wawancara, observasi, dan dokumentasi. Penentuan informan pada penelitian ini menggunakan teknik purposive sampling. Hasilnya, program Kaleng Filantropis Cilik mampu membangun karakter anak untuk gemar berinfaq sejak dini. Secara teknis, dana infaq dalam Kaleng Filantropis Cilik dari setiap peserta didik disetorkan kepada wali kelas masing-masing yang nantinya akan diserahkan kepada petugas LAZIZMU. Keunggulan program; membangun karakter gemar berbagi, tenggat waktu yang diberikan sebulan dengan pelayanan jemput bola, dan adanya tanda terima serta adanya pelaporan dana dari LAZIZMU. Nilai-nilai keislaman yang ditanamkan ada dua yaitu penanaman nilai ilahiyah dan nilai insaniyah. Pembiasaan berinfaq melalui Program Kaleng Filantropis Cilik LAZIZMU Gresik mampu menciptakan atmofser religi dalam kehidupan peserta didik di perguruan Muhammadiyah yang dibutuhkan anak sejak usia dini.
Caractérisation des déchets ménagers et assimilés dans deux résidences universitaires : Ex-Habitat et Hasnaoua 2 (Tizi-Ouzou, Algérie) et essais de compostage des biodéchets
Authors: Slimani Rachid , Kanane Melissa , Metna Fatiha , Hammoum Arezki
Published: July 2022

La présente étude porte sur la caractérisation des déchets ménagers et assimilés générés dans deux résidences universitaires, Ex-Habitat et Hasnaoua 2, sises dans la ville de Tizi-Ouzou, en Algérie, afin de connaître leurs quantités et leur typologie pour mieux les gérer. Les résultats obtenus montrent que les déchets organiques représentent la fraction la plus dominante, soit 87,95% au niveau de l’Ex-Habitat et 96,57% au niveau de Hasnaoua 2. Le ratio est de 0,29 kg/personne/jour pour la première résidence et de 0,22 kg/personne/jour pour la seconde. Pour traiter in-situ les déchets organiques générés en grande quantité et éviter ainsi leur acheminement vers le CET de Oued-Falli (Tizi-Ouzou), deux modes de compostage ont été utilisés : en tas et dans des composteurs. Le suivi du processus de compostage nous a permis d’obtenir des résultats satisfaisants en utilisant comme apport carboné le grignon d’olives, la sciure du bois, des feuilles d’arbres sèches et du papier carton. Les températures les plus élevées ont été obtenues avec le grignon d’olives, la sciure du bois et les feuilles sèches, ce qui indique un bon déroulement du processus de dégradation des biodéchets mélangés avec ces matières carbonées. Quant au papier/carton, les résultats relèvent une activité microbienne moins intense où les températures maximales n’ont pas dépassé les 37,5°C dans les tas et les composteurs où les biodéchets ont été mélangés avec cet apport carboné. Ces résultats nous permettent de conclure que l’utilisation du papier/carton comme apport carboné n’est pas à recommander car sa présence dans le substrat empêche le bon déroulement du processus de compostage : une mauvaise circulation de l’oxygène, ce qui provoque un ralentissement de la dégradation des biodéchets et l’émanation d’odeurs nauséabondes.
Chemins d’impacts de la recherche agronomique appliquée à un projet de fertilisation phosphatée de la riziculture pluviale à Madagascar
Authors: Razafinimpiasa Lisy , Rabeharisoa Lilia , Temple Ludovic
Published: July 2022

La croissance de la population des pays en développement impose parfois des besoins d’accroissement de la production agricole. Un projet de fertilisation phosphatée de la riziculture pluviale à Madagascar a été mené de façon participative entre des acteurs de recherche et des agriculteurs pour rehausser le rendement. Cependant, l’adoption de l’innovation a été très vite abandonnée par les agriculteurs. La démarche ImpresS (Impact des Recherches au Sud) a été utilisée sur ce projet pour évaluer ses impacts en élaborant un modèle répondant aux conditions d’adoption de l’innovation. Malgré l’abandon précoce de l’engrais cible (le phosphore minéral), la démarche ImpresS a permis d’identifier des processus qui ont amené aux impacts. Les résultats identifient un modèle d’innovation se présentant sous forme d’interaction ou de coproduction de connaissances entre les différents acteurs. Cette interaction permet de renforcer les capacités de tous les acteurs du projet à changer de pratiques ou à innover. En effet, les renforcements de capacités permettent à tous les acteurs engagés d’acquérir des impacts qui sont des nouvelles capacités techniques et fonctionnelles. Il en est déduit des réflexions collectives pour l’élaboration de futurs projets incluant une « culture d’impact » permettant une meilleure adoption de l’innovation apportée par la recherche.
Nomotetyczny charakter nauki Ekonomii
Authors: Siekierski Jan
Published: July 2022

Refleksja nad gospodarką towarzyszy ludzkości od początków działalności gospodarczej. Najpierw były to rozważania na marginesie, głównie filozofii, nie stanowiąc odrębnej dyscypliny naukowej. Termin „ekonomia” (od greckich słów: „oikos” i „nomos”) po raz pierwszy użył w czasach starożytnych Ksenofont (430-355p.n.e) uczeń Sokratesa. Później posługiwał się tym określeniem również Arystoteles (384-322 p.n.e).
Tax motivation of entrepreneurs in five voivodeships in Poland – research results
Authors: Florek Dominika , Sapkowski Przemysław
Published: July 2022

Many factors influence the motivation to pay taxes of people who run their own business, inter alia: religion, geographical location or stability of the tax system. Determining and indicating what influences the willingness to pay taxes or lack thereof is an important element of building tax awareness and creating a taxation framework tailored to the recipient, i.e. the taxpayer. The aim of this article is to present the differences between the attitudes towards taxation of entrepreneurs from five different voivodeships in Poland, based on the results of an empirical survey. The survey was conducted on a sample of 250 self-employed persons. The respondents were entrepreneurs from the Podlaskie, Pomorskie, Podkarpackie, Wielkopolskie and Śląskie voivodeships. The results of the survey analysed by means of descriptive statistics indicate that there are differences in the attitude to paying taxes depending on the region of business activity. They can be seen in particular in the way tax documentation is managed and the motivation to pay taxes.
Koncepcja systemu oceny kultury bezpieczeństwa pracy w przedsiębiorstwie
Authors: Kozioł Leszek
Published: July 2022

Celem artykułu jest przedstawienie koncepcji systemu oceny kultury bezpieczeństwa pracy w przedsiębiorstwie oraz prezentacja wyników badań empirycznych. W trakcie dwustopniowych badań  zidentyfikowano i opisano elementy kultury bezpieczeństwa pracy, które w wysokim stopniu determinują działania z zakresu bezpieczeństwa pracy. Dotyczy to w szczególności: kompetencji technicznych i menedżerskich kadry kierowniczej i pracowników,  nowoczesności infrastruktury bezpieczeństwa pracy, metod organizacji pracy zespołowej, kooperacji, wartości cenionych przez pracowników, klientów i przedsiębiorstwo. Czynniki te uznano za istotne kryteria oceny funkcjonalności kultury bezpieczeństwa pracy. Przedstawiono dyskusję wokół pojęcia kultury bezpieczeństwa pracy oraz podano propozycje autorów dotyczące zarządzania  bezpieczeństwem pracy. W zakończeniu artykułu podano ogólne rekomendacje merytoryczne oraz wskazania metodyczne dla przedsiębiorstw zainteresowanych oceną kultury bezpieczeństwa pracy, a odniesienie stanowią działania chroniących zdrowie i życie pracowników oraz wyniki przedsiębiorstwa.
Narrativas de tráfico humano: dos historias de engaño y de supervivencia en Países Bajos
Authors: Galeano Freddy
Published: July 2022

Dos mujeres colombianas, ambas de provincia, narran sus historias de vida en las que se ven envueltas en el negocio de tráfico sexual hacia naciones del continente europeo como Países Bajos. Son engañadas y explotadas por quienes manejan estas redes de prostitución pero, también, entran en ese perverso juego de extorsión las propias familias de las victimas que ejercen presión para que continúen enviando dinero para sostener su nuevo status de confort, sin importarles la dignidad de la victima de trata. Ambos casos, sirven para un análisis desde la teoría de la responsabilidad social compartida en donde las variables de la injusticia estructural en países como Colombia y la toma de decisiones personales definen el rumbo de las vidas de muchas personas que se encuentran en situación de vulnerabilidad.
فاعلية التعلم عن بعد في التدريس في ظل جائحة كورونا من وجهة نظر معلمي مدارس لواء ماركا بالأردن
Authors: عزام تغريد مصطفى
Published: July 2022

هدفت الدراسة إلى الكشف عن فاعلية استخدام التعلم عن بعد في نقل المحتوى التعليمي للطلبة بشكل مناسب من قبل المعلمين، وبطريقة تقترب من التعلم المدرسي، وتحديد ايجابيات وسلبيات استخدام التعلم عن بعد من قبل المعلمين، وقد اتبعت الباحثة المنهج الوصفي المسحي. تكون مجتمع الدراسة من معلمي ومعلمات مدارس مديرية تربية لواء ماركا، وتكونت عينة الدراسة من (142) معلما ومعلمة في مدارس مديرية تربية لواء ماركا، طُبقت عليهم استبانة فاعلية أدوات التعلم عن بعد من إعداد الباحثة، وقد أظهرت النتائج أن المتوسط الحسابي الكلي لمحور فعالية التعلم بلغ (92.0 من5) وهي درجة ضعيفة بنسبة مئوية (41.72%). أما المتوسط الحسابي والنسبة المئوية لمحور منصة درسك بلغ (2.31) وهي درجة ضعيفة أيضا، والنسبة المئوية (46.16%)، بينما كانت اهم المعوقات التي تعامل معها المعلمون هو ضعف جاهزية واستعداد البيئات التعليمية والبنى التحتية في المدارس للتعلم عبر منصة درسك. كما توصلت الدراسة إلى أنه لا يوجد فروق ذات دلالة إحصائية لفاعلية التعلم عن بعد عند مستوى(α≥0.05) من وجهة نظر المعلمين تعزى إلى الخبرة التعليمية والمؤهل العلمي، بينما وجدت فروق ذات دلالة إحصائية لفاعلية التعلم عن بعد عند مستوى(α≥0.05) من وجهة نظر المعلمين تعزى إلى التفاعل بين المؤهل العلمي والخبرة التدريسية. خرجت الدراسة بمجموعة من التوصيات أهمها: تطوير منصة درسك لتصبح تفاعلية بين المعلم والطالب.