bluuebunny/crossref_metadata_2025 huggingface dataset:
Machine Learning Based on Neural Network Fitting for Traffic Behaviour at Road Intersection in Mixed Traffic Condition
Authors:   Faculty of Engineering and Technology, Malaysia Multimedia Uni., 75450 Ayer Keroh, Melaka, Mustakim Fajaruddin , Abdul Aziz Azlan , Heng Siong Lim ,   Faculty of Engineering and Technology, Malaysia Multimedia Uni., 75450 Ayer Keroh, Melaka, Bakhuraisa Yaser ,   Faculty of Engineering and Technology, Malaysia Multimedia Uni., 75450 Ayer Keroh, Melaka, Che Puan Othman ,   Faculty Civil Engineering Technology, Universiti Malaysia Pahang Al-Sultan Abdullah, Nazir Ahmad Mohammad , Abdul Kadir Rabiah , Sulaiman Riza ,   Universiti Kebangsaan Malaysia Institute, IR4.0, 43600, Bangi, Selangor, Malaysia
Published: February 2025

Artificial Neural Networks (ANNs) play an essential role in artificial intelligence to explore and simulate the traffic behaviour
on road network safety. In this study, eight cluster as input variables and one output were utilize to simulate the performance
of the model. Input predictors involved traffic of conflict, vehicle category, second vehicles passing right turn motor vehicles
(RMV), first vehicles passing (RMV), speed limit, gap pattern, day time, and infrastructure. Meanwhile output variables were
right turn motor vehicles (RMV). Neural Network Fitting apply as the Machine Learning has been implemented to measure
the mean square error and the regression value. The network was trained with eight hundred and forty-one datasets has been
collected on mix traffic condition. Neural Network Fitting consist three approaches to trained the datasets namely LevenbergMarquardt Algorithm (LMA), Bayesian-Regularization Algorithm (BRA) and Scaled Conjugate Gradient Algorithm (SCGA).
Two layer feedforward network were use to analyse the regression. The assessment between those machine learning is carried
out to justify the best performance outcomes. This study reveals that scaled conjugate gradient algorithm perform the best
result in training, validating and test process for mean square error less than 0.05 meanwhile regression value determines
more than 0.90.
GPT-3.5 as a Personalized Tour Guide in Biosphere Reserves
Authors:   Universitat Autònoma de Barcelona, Spain, Ababneh Alaa
Published: February 2025

Integrating prompt engineering techniques and utilizing the chatbot GPT-3.5, a powerful language model, revolutionizes
interactive tour guides in Biosphere Reserves by using the Poe platform to discover and chat with AI-powered bots chatbot
to create personalized chatbot. By harnessing the capabilities of GPT-3.5 as an interactive conversational agent, Biosphere
Reserves specialists enhance visitor experiences through personalized information, interactive conversations, and a vast
knowledge base. Responsible deployment is paramount, considering ethical considerations, accuracy, and cultural sensitivity.
However, it is important to note that this integration has potential risks and challenges, such as the need for continuous updates
to ensure accuracy and the potential for technical issues. Incorporating GPT-3.5 as an interactive tour guide empowers
Biosphere Reserves to foster visitor engagement, promote environmental awareness, and cultivate a deeper appreciation
for these ecologically significant destinations. The training procedure for the Biosphere Reserves AI Guide ensures the
responsible and effective utilization of GPT-3.5, providing an immersive and informative tour guide experience. Training
System by leveraging prompt bot and deploying GPT-3.5 as an interactive tour guide, Biosphere Reserves unlock the potential
to enhance visitor engagement, promote environmental awareness, and foster a profound appreciation for these exceptional
and ecologically significant destinations.
The third form of thrombotic thrombocytopenic purpura shows up again: what is it, does it even exist, how to find out? Comment on "Acquired thrombotic thrombocytopenic purpura without detectable anti-ADAMTS13 antibodies: a possible underlying autoimmune mechanism" and on "The different faces of thrombotic thrombocytopenic purpura"
Authors: Lammle Bernhard
Published: February 2025

Not available.
Analysis of Pagu Market Trader Behaviour in View of Islamic Business Ethics
Authors: Nurrokhim Isma , Suherlina Etik , Maghfirah Izzatun , Khamidah Yuni Astriana
Published: February 2025

Trading behaviour in muamalah plays an important role in people's lives in transactions between each other to fulfil daily living needs. This research includes research that uses a qualitative approach, namely in the form of a research procedure that produces descriptive data or in the form of written speech and behaviour that can be observed from the subject himself. The results of this research show that the behaviour of Pagu Market traders in Kediri Regency is partly in accordance with procedures that are in accordance with Islamic teachings, namely prioritizing honesty, showing good behaviour and being careful in carrying out their trading routines. However, there are also things that are not in accordance with Islamic teachings, namely the behaviour of traders who praise the quality of goods unreasonably, the unfriendliness of traders, the dishonesty of traders, and the injustice of traders towards buyers. The trading behaviour of traders in the market is relatively balanced between that which is in accordance with Islamic teachings and trading behaviour that is not yet appropriate.
Evaluasi Pelaksanaan Tindakan Penagihan Pajak Terhadap Wajib Pajak Pailit di KPP XYZ
Authors: Rachmadi Tosan Yanuar , Abbas Yulianti
Published: February 2025

Tax collection action is a tool to enforce tax payers to pay their tax debts,but tax collection action such as seizure of assets and auctions can not be executed by the Directorate General of Taxes in a bankrupt case because it is prohibited by Bankruptcy Law. To ensure successful tax debt collection from bankruptcy tax payers, states provide preemptive rights in tax collection actions. However, the issuance of the Constitutional Court’s Decision No. 67/PUU-XI/2013, which places the Directorate General of Taxes in third place in the settlement of bankruptcy assets after labor rights and separatist creditor bills, will increase the possibility of uncollectible tax debts. Because in a bankrupt case, preemptive rights can not be applied, tax debts must contend with other bills to be paid by the curator. This study aims to evaluate tax collection actions based on successful tax debt management in order to minimize uncollectible tax debts. This study uses the case study method, which is conducted at XYZ Tax Office. Data collection through document analysis, literature review, and interviews. The results of this study show that the Directorate General of Taxes has implemented Constitutional Court Decision Number 67/PUU-XI/2013, and XYZ Tax Office has proposed to write off some of the bankruptcy tax payer debts that have expired in accordance with regulations.
Dekomposisi Penerimaan Pajak di Indonesia untuk Meningkatkan Peramalan Estimasi Basis Pajak
Authors: Priandono Yudi Aryoso ,  Eka Prasetya Machmudin
Published: February 2025

This study aims to compare tax revenue forecasting model on nett tax revenue in contrast to its tax baseline component.  We identifies tax baseline component that reflecting natural economic growth through interviews with Indonesia's Directorate General of Taxes (DGT). We employ ARIMA, ETS, linear model, and forecast combination to forecast both the baseline and nett tax revenue data using monthly national time series data from 2021-2023. By comparing Mean Absolute Percentage Error (MAPE), we determine the most accurate model and dataset combination for tax revenue forecasting. We finds that forecast from linear model in baseline tax revenue has the best MAPE of 5,17% and perform better than forecast combination as the best model from nett tax revenue with 8,30% MAPE. This study offers a novel perspective on tax revenue forecasting by employing a micro approach that focused on identifying baseline component from overall tax revenue. It has the potential to more comprehensive understanding of tax revenue behavior and lead to more improved fiscal control in Indonesia.
Evaluasi Penerapan Keuangan Berkelanjutan Berdasarkan POJK Nomor 51/POJK.03/2017 (Studi Kasus pada Bank Sumsel Babel)
Authors: Oka Nabila Khuriah Dwi , Hermawan Ancella Anitawati
Published: February 2025

This research aims to evaluate the implementation of sustainable finance at Bank Sumsel Babel, how the implementation process is, and identify obstacles and factors that cause the implementation to succeed/fail. In conducting this evaluation, criteria from POJK No.51/POJK.03/2017 are used, especially the Technical Guidelines for Banks regarding the Implementation of POJK 51 issued by OJK, as well as criteria from research conducted by Vigfússon et al. (2021). The research instruments used are literature review and interviews, and the data analysis techniques in this study are content analysis and descriptive analysis. The results showed that Bank Sumsel Babel had implemented sustainable finance at the initial implementation stage. However, there are still several stages that have not yet been implemented by Bank Sumsel Babel, such as adjusting SPO in the BKI Division, developing or innovating sustainable finance products/services, initiating portfolios, and external education. In addition, Bank Sumsel Babel has not fully succeeded in implementing sustainable finance based on POJK 51 of 2017, where Bank Sumsel Babel still has not internalized key principles such as responsible investment, sustainable business strategies and practices, and social and environmental risk management principles. Factors that hinder the implementation of sustainable finance at Bank Sumsel Babel are barriers from external parties (customers) and lack of resources. The factors that caused the unsuccessful implementation of sustainable finance at Bank Sumsel Babel are management style and the effect of implementation support, also the time frame and priorities set.
Activity-Based Costing untuk Efisiensi Belanja: Analisis Standar Biaya Digitalisasi Dokumen Perpajakan pada Direktorat Jenderal Pajak
Authors: Dewi Nengah Renny Larasati , Wijayanti Nanda Ayu
Published: February 2025

In the concept of performance-based budgeting, the determination of standard cost is an instrument used in maintaining the efficiency of the government budget. This research aims to estimate the standard cost of tax documents digitalization using the activity-based costing method in government organization. This research also outlines the steps taken in order to implement activity-based costing. This research uses a descriptive quantitative approach in the form of a case study conducted at the Directorate General of Taxes, Ministry of Finance. The research was carried out by document analysis to identify activities, allocate costs to each relevant activity, calculate activity rates, calculate activity costs for products based on the results of document analysis, and confirm through interviews with respondents. The research results show that the estimation of output standard costs for tax document digitalization can be calculated using the activity-based costing method Based on this research, it is known that recording activities consume the most significant costs in producing digital data. The contribution of this research can be used as material in decision making and analysis of the preparation of standards cost in order to achieve budget efficiency in government organization. To enable the implementation of this method government organization, more research in the government sector is needed in the future.
The Effect of Accountability and Transparency on Cooperative Financial Management of Sakra Warih Conventional Consumer Cooperative of Banyumas Regency
Authors: Rubiyanty Inggrid Marisca , Mubaroq Afiq Chamim , Rafinda Ascaryan
Published: February 2025

The aim of this research is to examine the effect of accountability and transparency on financial management at the Sakra Warih PDAM Conventional Consumer Cooperative, Banyumas Regency. The research population was all members and administrators of the cooperative, using a snowball sampling technique, resulting in 51 respondents. Data analysis used the causality and explanatory method with a 5-point Likert scale questionnaire instrument. Meanwhile, hypothesis testing uses structural equation modeling PLS (SEM-PLS) analysis. The research results show that accountability has no effect on financial management. This is likely due to the principles and objectives of cooperatives, which prioritize non-financial aspects, such as the welfare and productivity of their members. Meanwhile, transparency is related to financial management. These results validate agency theory which states that cooperatives have an obligation to provide information to their members, this serves as a reference for decision making. This research has theoretical implications, namely validating the importance of agency problems that must be overcome and practical implications for cooperatives to always increase accountability, especially non-financial aspects and transparency, in order to maintain continuity and achieve cooperative goals.
Evaluation of the Implementation of SAK ETAP in Recording the Financial Reports of the Services Savings and Loan Cooperative
Authors: Mellinia Salma Putri , Fadhila Lulu Syifa , Rafinda Ascaryan
Published: February 2025

Jasa Savings and Loan Cooperative is a member-owned cooperative established in the 1970s by small and medium entrepreneurs. Its purpose is to help small and medium entrepreneurs get loans as business capital. IAI endorsed SAK ETAP on 19 May 2009. SAK-ETAP is a finance accounting requirement for organizations that lack societal accountability issued by IAI that is to be applied by certain entities when they present their financial reports. Services Savings and Loan Cooperative is one example of a cooperative that applies SAK ETAP to its financial reports. The goal of the study is to investigate how the use of Financial Accounting requirements for Organizations Without Social Accountability in the compilation of financial reports at Pekalongan Services Savings and Loan Cooperative. This is because SAK ETAP is likely to assist Pekalongan Services Savings and Loan Cooperative prepare better financial reports. The study methodology applied is a descriptive method with a qualitative technique. The informants in this study were the head and staff of the accounting and fiscal section and the membership section. The amount of informants in this research was six people. The data that is utilized is both primary and secondary. Primary data was collected within interviews, observations, and documentation. Secondary data are acquired from the literature studies that have to do with the research object by utilizing cooperative data in financial reports, theoretical supporting books, and the outcomes of prior research. The findings indicated that Pekalongan Services Savings and Loan Cooperative had implemented SAK ETAP properly and entirely in its financial reports.
Perceived Desirability and Feasibility: Key Factors in Forming Entrepreneurial Intentions in Accounting Education
Authors: Nurhayani Ulfa , Silalahi Sondang Aida , Nurwendari Weny , Herliani Rini
Published: February 2025

This research, titled "Perceived Desirability and Feasibility: Key Factors in Forming Entrepreneurial Intentions in Accounting Education," explores how perceived desirability (the desire to engage in entrepreneurship) and perceived feasibility (the practicality of engaging in entrepreneurship) shape the entrepreneurial intentions of accounting students. The study aims to evaluate how these perceptions influence students' willingness to undertake entrepreneurial activities. Using structural equation modeling (SEM), the research analyzes data from 120 students in the 6th and 8th semesters of the 2020 and 2021 cohorts who have taken entrepreneurship courses. A non-random sampling technique was employed for its convenience in data collection. The findings indicate that perceived desirability significantly impacts entrepreneurial intentions, with a t-statistic value of 6.992, while perceived feasibility also shows a significant effect, with a t-statistic value of 3.552. The study aims to provide a comprehensive understanding of the factors that motivate or hinder students' entrepreneurial intentions. The insights gained are expected to enhance accounting education and promote entrepreneurship among students. By identifying the key factors influencing entrepreneurial intentions, educational institutions can better design programs and curricula that create a supportive environment for aspiring entrepreneurs. This approach can lead to more students engaging in entrepreneurial activities, ultimately contributing to growth and innovation within the field of accounting and beyond. The research underscores the importance of fostering an entrepreneurial mindset in accounting education to drive future innovation and economic development.
Analisis Efektifitas Sistem Jaminan Kuantitas Minyak dan Gas Bumi dalam rangka Peningkatan Keandalan Informasi Keuangan kepada SKK Migas berdasarkan COSO Framework
Authors: Hutapea Dameria , Wondabio Ludovicus Sensi
Published: February 2025

This research aims to answer the phenomenon of the implementation of the Oil and Gas Quantity Assurance System on the Cooperation Contractor (KKKS) to provide certainty that the production and lifting figures presented in the Financial Quarterly Report (FQR) can be traced (trace-able) and examined (audit-able) by analyzing the effectiveness of the oil and gas quantity assurance system in order to increase the reliability of financial information to SKK Migas based on the COSO Framework. This research uses a strategy in the form of a case study (single case study) using a single unit of analysis. Data obtained from semi-structured interviews, observations, company documents. This research uses qualitative descriptive analysis. The results on the analysis of the effectiveness of the quantity assurance system based on the COSO Internal Control - Integrated Framework have fulfilled the indicators that have been determined on the 5 components of COSO (Control Environment, Risk Assessment, Control Activity, Information and Communication & Monitoring Activity), as follows, the company already has a code of conduct and the existence of an ethics committee formed, then from top management has also determined the company's objectives both the Company's objectives in general and the objectives for the implementation of this quantity assurance system and have been communicated to all employees of the company, coupled with the development of infrastructure through the technology system used as a control tool, and all matters related to policies and procedures are well documented and have been communicated to all company employees either by email or letter of interoffice-correspondence, then monitoring activities on this quantity assurance system have also been included in the jobdesc in accordance with the principle of continuous improvement. The implementation of the quantity assurance system based on the 5 components of the COSO Framework has fulfilled the indicators that have been determined but based on the results of the interview with the personel internal company for the next implementation of the quantity assurance system, it is necessary to separate between executor and assessor to maintain segregation of duties.
Studi Fenomenologi: Peran Operator dalam Penyusunan Laporan Keuangan Berbasis SAKTI
Authors: Hutagalung Marlina Irene , Rosidi Rosidi , Purwanti Lilik
Published: February 2025

This research aims to provide an in-depth understanding of the meaning of the operator's role in the process of preparing SAKTI-based financial reports. The research method used is descriptive qualitative with a transedental phenomenological approach. Good coordination, technology development, and increased HR competence will work together to improve the efficiency and quality of financial report preparation. This research implies that further research is needed regarding the meaning of the operator's role in other modules in the SAKTI application, in order to see the obstacles that arise in other modules. So that an evaluation can be made to improve the performance of the operators in the future. This research focuses more on the role of operators in producing quality financial reports and seeing how operators interpret their own roles.
Kepemilikan Institusional, Kompetensi CFO, Ketidakpastian Lingkungan dan Penghindaran Pajak
Authors: Sari Dahlia , Riantida Simamora Lolita
Published: February 2025

This research examines the relationship between institutional ownership and CFO competence in relation to tax avoidance, as well as the moderating role of environmental uncertainty in tax avoidance behavior. The study utilizes a sample of 474 observations from publicly listed companies in the Indonesia Stock Exchange (BEI) during the period of 2016-2021. The findings of this study provide evidence that high levels of institutional ownership are associated with increased tax avoidance activities, while CFO competence is positively related to tax avoidance behavior. Moreover, the results demonstrate that environmental uncertainty weakens the negative relationship between institutional ownership and tax avoidance, while it strengthens the positive relationship between CFO competence and tax avoidance. These findings have implications for regulators to continuously improve tax regulations and consider implementing punishments as deterrents for corporate taxpayers engaged in tax avoidance practices.
Peran Ukuran Perusahaan Sebagai Moderasi Rasio Keuangan Terhadap Harga Saham
Authors: Pattynama Franciska Katarina
Published: February 2025

Several previous studies have shown different results regarding the importance of using financial information. This research aims to determine the effect of financial ratios consisting of CR (Current Ratio), DAR (Debt to Asset), TAT (Total Asset Turnover), ROE (Return of Equity) and ROA (Return of Assets) on Company Share Prices. Apart from that, this research aims to determine the moderating role of company size in strengthening the influence of financial ratios on company share prices. This research uses quantitative data with a purposive sampling approach on companies indexed LQ45 on the Indonesia Stock Exchange in 2018-2020. This research uses multiple linear regression analysis to test HI and the moderated regression analysis method to test H2. The purpose of moderating regression analysis is to find out whether the moderating variable will strengthen or weaken the relationship between the independent variable and the dependent variable. The moderating variable in this research is included in the Quasi Moderator Variable. The research results show that hypothesis 1 is accepted that the ROE (Return on Equity), ROA (Return on Assets), Debt to Assets Ratio (DAR) ratio has an effect on stock prices. Meanwhile, Total Asset Turnover has no influence on share prices. Hypothesis Moderation Test Results 2 The company size variable strengthens the influence of Current Ratio, ROE (Return on Equity), ROA (Return on Assets), and Total Asset Turnover (TAT) on stock prices, but on the Debt to Assets Ratio (DAR) company size does not strengthen the influence of DAR on share prices.
Carbon Emission Disclosure, Green Intellectual Capital Terhadap Kinerja
Authors: Maryanti Eny , Biduri Sarwenda , Maya Kumala Sari Herlinda
Published: February 2025

This study investigates the impact of CED and Green Intellectual Capital (GIC) on financial performance and firm value, which are crucial metrics for assessing a company's sustainability and market reputation. Despite the growing emphasis on environmental responsibility, the adoption of CED and GIC remains inconsistent, particularly in emerging markets like Indonesia. Previous research has shown mixed results on the relationship between these factors and financial outcomes. This study aims to clarify the effects of CED and GIC on financial performance and firm value. The findings reveal that CED positively impacts both financial performance and firm value, while GIC significantly influences firm value but not financial performance. This study uniquely integrates CED and GIC in the context of Indonesian firms. The results underscore the importance of environmental disclosures and intellectual capital in enhancing firm value, offering strategic insights for policymakers and practitioners.
Compliance Risk Analysis in the Internal Supervision by Government Internal Supervisory Apparatus (APIP)
Authors: Handayani Yulya , Achsani Noer Azam , Ardiansyah Ferry
Published: February 2025

This study aims to identify compliance risks within internal supervision activities, analyze the root causes, and formulate effective mitigation strategies. The research was conducted on the Government Internal Supervisory Apparatus (APIP) at Ministry X. The sampling technique used was purposive sampling, with a sample size of 5 key informants responsible for internal supervision. The method employed was a qualitative approach with a case study design. Descriptive analysis was supported by primary data obtained through in-depth interviews and Focus Group Discussions (FGD). The main findings of this study indicate that non-compliance with audit procedures, financial statement reviews, and budget plan reviews is primarily caused by disproportionate workloads, time constraints, and inadequate resource allocation. The impact of this non-compliance includes a decline in the quality of supervision outcomes and the institution's credibility. The conclusion of this study underscores the importance of implementing comprehensive mitigation strategies, including setting priorities within work procedures, forming teams that are competent and appropriately matched to the workload, and enhancing coordination among supervisory units. The implementation of these strategies is expected to improve compliance with work procedures and enhance the quality of internal supervision in the public sector.
Peran manajemen laba dalam upaya meminimalisasi Tax Avoidance
Authors: Ristiyana Rida , Erwindiawan Erwindiawan , Rizkiyah Nilta , Lesmana Sri Jaya
Published: February 2025

The purpose of this study is to examine the role of earnings management in efforts to minimize tax avoidance. The research sample met the criteria of 50 manufacturing companies listed on the Indonesia Stock Exchange during the 2014- 2022 period. The sampling technique used was the purposive sampling method with the number of observation data (n) = 274. The analysis tool used in the study is Panel Data Regression and to measure mediation is used path analysis through sobel tests. The results of the study in model 1 show that audit quality and capital intensity have a negative and significant effect on earnings management. On the other hand, the characteristics of the company have a positive and significant effect on earnings management. It is different with executive characteristics that do not affect earnings management. The results of the study in model 2 show that audit quality, executive characteristics, capital intensity, and company characteristics have no effect on tax avoidance. Meanwhile, earnings management has a negative and significant effect on tax avoidance. For the path analysis, the results were obtained that earnings management can mediate by strengthening the influence of audit quality on tax avoidance. On the other hand, earnings management cannot mediate the influence of executive characteristics, capital intensity and company characteristics on tax avoidance.
The Effect of Greenwashing on Company Value
Authors: Freshtriana Freshtriana , Kim Sung Suk
Published: February 2025

Comparing manufacturing companies in LQ45, this research examines the effect of greenwashing on company value. For the past few decades, environmental issues have become a major concern for investors, the public, and other stakeholders. This has encouraged businesses to implement stricter environmental responsibility practices. To find the appropriate regression model, the study used the Hausman and LM tests. The results indicate that the random effects model is more suitable. With a coefficient of 0.0163, the regression analysis shows that greenwashing has a significant positive effect on company value. In addition, control variables such as the use of debt funds, age, and investment in fixed assets increase the value of the company, while the LIK and GROWTH variables decrease it. This finding indicates that the market tends to respond to greenwashing in company assessments, and emphasizes that businesses should optimize their investments in sustainable projects to enhance their overall value. This research enhances our understanding of the relationship between greenwashing practices and company value, as well as the effect of greenwashing practices on sustainable business strategies.
Peran Artificial Intelligence dalam Perpajakan terhadap Kepatuhan Wajib Pajak E-Commerce: Literasi Digital sebagai mediator
Authors: Rahayu Puji , Suaidah Imarotus
Published: February 2025

In Indonesia, the development of AI technology is very rapid. This technology has been used by various sectors, one of which is the taxation sector. Even though AI has been implemented in the tax system, the use of this technology has not been maximized due to limited digital literacy among MSMEs, especially e-commerce taxpayers. The purpose of this study is to determine the effect of artificial intelligence in the taxation aspect on tax compliance with digital literacy as a mediator. The population of this study was all MSME actors who make sales through e-commerce in Kediri. The sampling technique used non-probability using the voluntary sampling method, the number of samples used was 64 respondents. The data obtained was then processed using SmartPLS software. The results of this study indicate that AI-based tax services and E-commerce Tax have an influence on digital literacy. While literasi digital also has a relationship with compliance, AI-based tax services and E-commerce Tax have no relationship with compliance. Based on the results of the path coefficient analysis, it is known that there is an indirect influence of AI-based tax services and E-commerce Tax on taxpayer compliance through literasi digital. This study concludes that while AI-based tax services and E-commerce Tax do not directly influence taxpayer compliance, they play a crucial role in enhancing digital literacy, which in turn positively impacts compliance. Therefore, improving taxpayer digital literacy through AI-driven tax education could be a key strategy to foster greater compliance among MSME actors.
Green UMKM : Transformasi Bisnis dalam Upaya Menjaga Kelestarian Lingkungan
Authors: Ilyas Herlina , Rufaida Erty Rospyana , Sasliana Sasliana , Mus Sari Fatimah
Published: February 2025

A green future refers to a collective vision and effort to create a living environment that is healthier, more sustainable and in balance with nature. Green MSMEs is an initiative that supports small businesses so they can run their businesses with attention to environmental impacts. This research aims to review the production of copra and coconut charcoal towards environmental risk management through the implementation of environmentally friendly and green-minded principles. This research uses a qualitative case study method including interviews, participant observation and documentation on MSMEs in Katumbangan Village. The results of this research show that Copra and Coconut Charcoal MSMEs have positive and negative impacts on the surrounding community. The positive impact is that it can create new jobs so that it can improve people's standard of living, and the negative impact is the high level of environmental pollution produced, such as coconut water waste, the aroma of sulfur used to make white copra which causes a distinctive aroma and air pollution from the charcoal burning process. which uses simple methods so it does not consider aspects that cause environmental pollution. So it is necessary to transform MSMEs into green MSMEs by applying indicators from the aspects of production (input, energy sources and waste processing), marketing (products, prices and promotions), human resources (motivation and training) and finance (investment, environmental costs and reporting). finance) so that the role of MSMEs can achieve the agenda of sustainable development goals or what are known as Sustainable Development Goals
Kompetensi Sumber Daya Manusia Dalam Meningkatkan Kualitas Informasi Keuangan UMKM
Authors: Novatiani R Ait , Christina Veronica , Novianto Robertus Ary , Sarumpaet Tetty Lasniroha , Wijaya Aida
Published: February 2025

UMKM actors experience difficulties in presenting financial information based on SAK-EMKM, the reason is that MSME actors do not have the ability to present quality financial information. Therefore, in order for UMKM financial information to have quality, it can be realised with competent human resources. This research aims to analyse human resources that have competence, UMKM financial information that has quality and test human resource competencies that affect quality financial information. The population is UMKMs in the agricultural sector in Mekarmanik Village, Cimenyan District, Bandung Regency, totalling 50 people.
The findings show that human resource competencies are good, UMKM financial information is of high quality and human resource competencies have an influence on the quality of UMKM financial information.
The Effect of Transfer Funds and Intellectual Capital on Local Government Financial Sustainability
Authors: Ichsan Hisyam , Mansur Ahmad , Novitasari Eni
Published: February 2025

The purpose of this study is to understand and assess the contribution of transfer funds and intellectual capital to the financial sustainability of local governments. Understanding more deeply how external factors such as fund transfers and internal factors that reflect intellectual capital affect the financial sustainability of local governments can help local governments optimize available resources and face various complex economic challenges in the future. This research method uses a quantitative research method with a correlational approach. Multiple Regression Analysis is the analysis method used to determine the impact of fund transfers and intellectual capital on local governments' financial sustainability. The link is expressed mathematically. The study's conclusions indicate that (1) fund transfers have a positive and significant impact on financial sustainability, and (2) intellectual capital has a positive and significant impact on financial sustainability.
Determinan Kepatuhan Membayar Pajak oleh Wajib Pajak Usaha Mikro Kecil Dan Menengah
Authors: Nugraheni Ratna
Published: February 2025

This research aims to examine the influence of taxpayer awareness, knowledge and understanding, tax sanctions and service quality by the tax authorities on compliance in paying taxes by taxpayers of micro, small and medium enterprises. The sampling technique used in this research is non-probability sampling technique with a purposive sampling method. Determination of the sample size was determined using the Slovin formula. The consideration for using purposive sampling is because the sample in this study was a minimum of 129 micro, small and medium enterprise taxpayers. Data collection in this research was carried out using the technique of distributing questionnaires to be filled in by respondents. Respondents will answer questionnaire questions using a Likert scale. Data were processed using multiple linear regression analysis. The Adjusted R2 value of the multiple linear regression model is 76.3%. This means that the independent variable is able to explain 76.3% of the variability in the dependent variable, while the remaining 23.7% is explained by other variables not included in this research. From the results of the hypothesis test, it is known that taxpayer awareness of micro, small and medium enterprises, tax knowledge and understanding of taxpayers of micro, small and medium enterprises, tax sanctions and the quality of tax services have a significant effect on compliance with paying taxes.
Determinan Niat Melanjutkan Penggunaan SAP Pada PT BISI International Tbk: Expectation Confirmation Model, Technology Acceptance Model dan IS Success Model
Authors: Yusridar Yusridar , Z Baridwan , A Prastiwi.
Published: February 2025

Studi Ini adalah penelitian tentang faktor-faktor yang mempengaruhi keingingan pengguna untuk terus menggunakan SAP di PT BISI International Tbk. Beberapa pendekatan model seperti Expectation Confirmation Model (ECM), Theory Acceptance Model (TAM) dan Information System Success Model (IS Success Model) digunakan untuk mengetahui hal tersebut. Jenis penelitian eksplanatori yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Pengumpulan data dilakukan melalui survei dengan kuesioner yang disebarkan kepada karyawan PT BISI International Tbk . Dalam penelitian ini menggunakan sampel sampel jenuh (saturation sampling) dengan teknik non probabilitas. Analisis data dengan Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa niat individu untuk terus menggunakan SAP di PT BISI International Tbk sebesar 70,8% dijelaskan oleh variabel sikap dan kepuasan pengguna. Sikap positif terhadap sistem informasi berperan penting dalam mendorong niat untuk terus menggunakan, sedangkan kepuasan tercipta ketika SAP memenuhi atau melampaui harapan pengguna. Variabel kepuasan pengguna dijelaskan 76,2% dari variabel laten eksogennya dan variabel sikap dijelaskan oleh variabel laten eksogen penyusunnya sebesar 65,9%, Namun, hasil penelitian ini menggambarkan tingkat kepuasan pengguna tidak signifikan dipengaruhi oleh kualitas sistem, hal ini dapat disebabkan oleh lingkungan organisasi yang bersifat wajib, dimana penggunaan SAP merupakan suatu keharusan untuk digunakan. Selain variabel kualitas sistem seluruhnya berpengaruh kepada variabel laten endogen.
Tax Officers' Work Harmony: The Role of Work-Life Balance and Mental Health
Authors: Pratama Hengky , Yuanita Dielanova Wynni , Christanti Rossalina
Published: February 2025

This research seeks to conduct an empirical investigation into the intrinsic factors affecting the performance of tax inspectors and account representatives, with particular emphasis on variables including work-life balance and mental health. The spillover theory provides the theoretical foundation for this investigation. The study's sample consists of tax officials stationed in Daerah Istimewa Yogyakarta, specifically those serving as tax inspectors and account representatives. Structural Equation Modeling-Partial Least Squares (SEM-PLS), implemented through the SmartPLS software, is utilized for various statistical analyses. This study employed purposive sampling as its methodological approach for participant selection. The findings of the study indicate that work-life balance does not exert a direct influence on the performance of tax inspectors and account representatives. However, the findings demonstrate that work-life balance positively influences mental health. Subsequently, enhanced mental health is associated with improved performance among tax inspectors and account representatives. This study provides a unique perspective by investigating the connection among work-life balance and the performance of tax inspectors and account representatives, mediated through mental health, and identifies significant positive outcomes. This research is essential in understanding how internal components influence the performance of tax inspectors and account representatives so that employees and the DGT, the agency where they work, can improve the performance of their personnel, so it can be a constructive suggestion and input for the human resources in DGT as the taxation authority if it wants to achieve the optimal target in tax revenue.
Unusual Market Activity Di Bursa Efek Indonesia Periode Tahun 2021 - 2023
Authors: Rahman Adytia , Achsani Noer Azam , Bandono Bayu
Published: February 2025

The capital market plays a crucial role in a country's economy, enabling companies to raise funds through the sale of securities, with the Indonesia Stock Exchange (IDX) overseeing the trading of these securities to ensure transparency and protect investors. One of IDX's surveillance mechanisms is Unusual Market Activity (UMA), which identifies unusual stock price movements that may not necessarily violate regulations. This study highlights the function of UMA in maintaining market order, analyzing its impact on abnormal returns, and evaluating the effectiveness of UMA policies in creating a transparent, fair, and efficient market in Indonesia. The research investigates the influence of UMA announcements on stock trading activity and abnormal returns for companies listed on the IDX from January 2021 to December 2023. The data includes daily stock prices and transactions from IDX, KPEI, and KSEI, focusing on the observation period from H-5 to H+5 around UMA announcements. A purposive sampling technique was employed to select stocks on the UMA list during the study period. Using an event study methodology, the analysis includes descriptive statistics, normality tests, Wilcoxon Signed Rank Tests to measure changes in Trading Volume Activity (TVA) and abnormal returns before and after UMA announcements. The results reveal that after UMA announcements, the average abnormal return decreased from -0.112 to -0.253, and TVA declined from 0.0278 to 0.0184. The Wilcoxon test confirmed significant differences in AR and TVA before and after UMA, indicating that UMA impacts the market through declines in stock prices and trading activity.
Optimalisasi Kinerja Keuangan Usaha Kuliner Melalui Implementasi QRIS
Authors: Kusumawati Evi Dewi , Kartikasari Dewi
Published: February 2025

This study investigates how the implementation of Quick Response Code Indonesian Standard (QRIS) impacts the financial performance of micro, small, and medium enterprises (MSMEs) in the Surakarta culinary industry, considering data quality and financial management effectiveness as moderating variables. In the culinary industry, QRIS has become popular because it facilitates digital transactions. The purpose of this study is to determine whether the implementation of QRIS can help improve the financial performance of culinary businesses by considering the increasing use of QRIS in Indonesia, to investigates the functions of data quality and financial management effectiveness as factors that can influence how QRIS implementation impacts financial performance. This study involved a population of 200 culinary MSMEs in Surakarta, of which 100 respondents were selected as respondents through a simple random sampling method. This research applies a quantitative approach. The analysis was conducted with moderation regression using SPSS. The results show that the implementation of QRIS significantly improves the financial performance of MSMEs, especially in terms of increasing operating productivity and revenue. Data quality shows that inaccurate or difficult-to-access data can hinder performance. Conversely, good results from financial management have a positive impact, showing how important it is to have good financial management capabilities. Financial performance is strengthened by the relationship between QRIS implementation and financial management effectiveness, as is the relationship between data quality and financial management effectiveness. This study found that the financial performance of culinary MSMEs can be improved by implementing QRIS along with high-quality data and effective financial management.
Financial Management Behavior in Indonesia: Gender Perspective
Authors: Aqidah Nur Ariani , Hamida Hamida
Published: February 2025

This study aims to compare financial behavior between unmarried working men and women. This research used a purposive sampling technique with a total of 100 respondents. To achieve the research objectives, this research uses quantitative methods with independent sample t test data analysis. The research results show that there is no difference in the financial behavior of unmarried working men and women in Indonesia. This research shows that individual financial behavior is determined by how individuals gain financial knowledge and self-control in financial management. The limitations of this research are this research uses a sample of unmarried working men and women in Indonesia so it cannot be generalized to other countries. Second, this research does not use control variables that influence financial management behavior such as Financial Attitude, Financial Knowledge, and Locus of Control.
Apakah Sustainability Reporting Penting Bagi Kinerja Perusahaan?
Authors: Fitriyani Thiara , Raharja Surya
Published: February 2025

Penelitian ini menginvestigasi hubungan antara laporan keberlanjutan dan kinerja bisnis dengan menggunakan kepemilikan keluarga sebagai variabel moderasi. Dengan menggunakan teknik purposive sampling, 279 perusahaan non-finansial yang terdaftar di BEI tahun 2022 dipilih sebagai sampel penelitian berdasarkan ketersediaan laporan keberlanjutan dan laporan tahunan. Hasil penelitian menunjukkan bahwa transparansi pelaporan dapat meningkatkan kepercayaan stakeholder dan reputasi perusahaan, serta pelaporan keberlanjutan secara signifikan meningkatkan kinerja perusahaan yang diukur dengan Tobin's Q. Kesimpulannya, meskipun pelaporan keberlanjutan penting untuk kinerja perusahaan, pengaruhnya dalam konteks bisnis keluarga memerlukan regulasi dan insentif tambahan untuk meningkatkan kualitas pelaporan dan kinerja yang berkelanjutan.
This study investigates the relationship between sustainability reporting and business performance using family ownership as a moderating variable. Using a purposive sampling technique, 279 non-financial companies listed on the IDX in 2022 were selected as research samples based on the availability of sustainability reports and annual reports. The results show that reporting transparency can increase stakeholder trust and corporate reputation, and sustainability reporting significantly improves firm performance as measured by Tobin's Q. In conclusion, while sustainability reporting is important for firm performance, its influence in the family business context requires additional regulation and incentives to improve reporting quality and sustainable performance.
Digitalisasi Akuntansi, Persaingan dan Jejaring Sosial Pada UMKM Kuliner Palembang
Authors: Dwirini Dwirini , Zuhroh Shufia , Subekti Rini
Published: February 2025

The phenomenon that is the subject of this research is the digitalization of accounting content which has been four years since the publication of the vision for Indonesia's payment system in 2025 which resulted in 5 (five) visions proposing a positive flow of digitalization developing in a conducive digital economic and financial ecosystem. This research aims to prove the influence of digitalization of accounting, competition, and social networks on modern management accounting in the MSME sector in the city of Palembang. From these problems, researchers see that there is digital potential for Palembang City MSMEs to be used as research objects, with 383 questionnaires to be processed. In analyzing data, researchers used SmartPLS. SmartPLS is an effective tool for analyzing complex relationship models with a large number of constructs and indicators. This research shows that the digitalization of accounting, competition and social networks have a significant positive influence. With the magnitude of the influence of each indicator in this research being R2 = 73.9%, this means that 73.9 percent of modern management accounting in the culinary sector of the city of Palembang is influenced by the third variable, namely digitalization of accounting, social networks and market competition and so on, 26.1 percent is influenced by variables outside this.