bluuebunny/crossref_metadata_2025 huggingface dataset:
Factors Influencing Athletic Trainers Pursuing Residency Training
Authors: Dobrowolski Daniel J. , Welch Bacon Cailee E. , Rivera Matthew J. , Eberman Lindsey E.
Published: December 2022

Context

Residency training in athletic training is an educational priority for specialist development; however, little is known about what motivates athletic trainers (ATs) to pursue this training.

Objective

To identify the motivating factors that influence ATs to pursue postprofessional athletic training residencies.

Design

Qualitative study.

Setting

Individual telephone interviews.

Patients or Other Participants

Twelve postprofessional athletic training residency candidates (8 females, 4 males; age = 26 ± 3 years; years of experience as a practicing AT = 4 ± 3 years) participated.

Data Collection and Analysis

Each teleconference interview was transcribed verbatim. All information was retrieved, coded, and categorized under domains, subdomains, and categories. Three members of the research team coded and compared transcripts using multiple-analyst triangulation and peer review to confirm their findings. An external auditor was used to verify the accuracy of the codebook.

Results

We identified 4 emergent domains: (1) support to pursue, (2) personal influencers, (3) professional influencers, and (4) future recruitment considerations. Web resources, direct residency contacts, and mentors with knowledge of residencies provided potential residents with information about residency programs. Personal influencers included financial considerations, work/life balance, and increased respect. Professional influencers included practice setting, working in teams, developing a specialization, and self-improvement. Professional influencers also included a subdomain, by which potential residents acknowledged what is gained from postprofessional learning in terms of advanced practice clinical, scholarship, and leadership skill development. Participants suggested residencies should use social media and conference presentations to clarify the central message around the purpose of residencies and specialization.

Conclusions

The purpose of this study was to identify the motivating factors that influence ATs to pursue residency training. Participants applied to residencies for several different reasons, but all wanted to advance their practice and improve their ability to perform their job functions through both additional clinical and didactic education.
The Socialization and Development of the Coordinator of Clinical Education in Athletic Training
Authors: David Shannon L. , Thrasher Ashley B. , Kunkel Laura E.
Published: December 2022

Context

Coordinators of Clinical Education (CCEs) play an important role in clinical education, yet they often receive little to no formal training in the role. The experiences of the CCE and preparation for their role is unknown; therefore, the purpose of this study was to explore the professional socialization of CCEs into their roles.

Methods

A total of 36 CCEs with a minimum of 1-year experience as a CCE (31 women, 5 men; 5.2 ± 4.7 years of experience as CCE) participated in this qualitative study. Data saturation guided the number of participants. Seven focus-group interviews were completed following a semistructured interview guide developed based on previous socialization research. Data were analyzed through consensual qualitative review, with data coded for common themes and subthemes. Trustworthiness was established via peer review and multianalyte triangulation.

Results

Two themes emerged: role and socialization. Role is described as responsibilities, collaboration, and challenges. Participants described responsibilities including complete oversight of clinical education, preceptor development, evaluation and assessment of clinical skills, and administrative duties. CCEs described the importance of collaboration, both internally and externally. CCEs faced challenges such as time management, conflict management, and navigating institutional policies. Socialization described preparation, integration into the role, resources, and needs. CCEs described minimal preparation, and most did not feel prepared to take on all aspects of the role. CCEs described role integration, which included meeting with the program director, reviewing the job description and the Commission on Accreditation of Athletic Training Education (CAATE) Standards, and trial and error. During socialization, they described a variety of resources such as conferences and the CAATE Standards to provide guidance. Last, participants identified needs including specific job description, a timeline for tasks, and professional development.

Conclusions

Overall, participants felt adequately prepared for some aspects of their roles, but less prepared for others. Additional professional development is necessary to make CCEs more successful.
Correlation of the job turnover intention of Iranian nurses with job satisfaction and burnout in the COVID-19 pandemic
Authors: Fasih Far Maede , Sharif Nia Hamid , Assarroudi Abdolghader
Published: December 2022

BACKGROUND:

The COVID-19 pandemic has led to numerous psychological consequences and a drastic increase in the workload of nurses. The present study aimed to investigate the correlation of the job turnover intention of Iranian nurses with job satisfaction and burnout in the COVID-19 pandemic.

MATERIALS AND METHODS:

This cross-sectional descriptive study was conducted on 300 nurses working in the hospitals in Sabzevar, Iran from October 2020 to January 2021. Data were collected using the questionnaires of turnover intention, Spector job satisfaction, and Maslach burnout in a self-report manner. Correlation analysis was used. Then, for assessing a predictive model used a simple linear regression and multiple linear regression analyses. Data analysis was performed using SPSS version 24.

RESULTS:

The results showed that the variables of burnout and job satisfaction are effective on nurses' willingness to job turnover. Furthermore, among the background variable, the findings showed that the economic status of nurses and the male gender of patients under their care can be effective on nurses “job turnover intention and can be used as predictor variables of nurses” job turnover intention.

CONCLUSION:

According to the results, special attention must be paid to the job satisfaction, burnout, and the economic situation (as a mediator variable) of nurses to prevent their job turnover in the COVID-19 pandemic. Therefore, it is recommended that health managers prevent the job turnover intention of nurses in the COVID-19 pandemic by taking psycho-socio-economic support measures.
Some properties of the DEC mode of operation of block ciphers
Authors: Bogdanov Dmitrii Sergeevich , Nozdrunov Vladislav Igorevich
Published: December 2022

В 2021 году техническим комитетом по стандартизации «Криптографическая защита информации» были приняты новые методические рекомендации, описывающие режим шифрования носителей информации с блочно-ориентированной структурой (далее - режим DEC). Он является модификацией режима гаммирования и учитывает особенности и условия эксплуатации носителей информации с блочно-ориентированной структурой. В работе получены оценки допустимого числа вырабатываемых ключей разделов, а также вероятности коллизии в последовательности ключевых блоков (гаммы) секторов.
Случайные разбиения с двусторонними ограничениями и $(r,s)$-полиномы Белла в параметрической вероятностной модели
Authors: Ivchenko Grigorii Ivanovich , Medvedev Yurii Ivanovich
Published: December 2022

Рассматриваются $A_{r,s}$-разбиения $n$-множества $X_n = $ $\{1,2,\ldots,n\}$, т. е. такие разбиения, когда все блоки разбиения имеют размеры, являющиеся элементами заданного подмножества натуральных чисел $A_{r,s} = \{i: r < i \leqslant s \}$, $0 \leqslant r < s \leqslant n$. На множестве таких разбиений задается вероятностная мера, согласно которой любому разбиению с $k$ блоками приписывается вероятность, пропорциональная $\theta^k$, где $\theta > 0$ - параметр меры. Для такой модели изучается распределение общего числа блоков $\xi_{n,r,s}$ случайного разбиения множества $X_n$. Определяются $(r,s)$-полиномы Белла и исследуется их асимптотическое поведение, когда параметры $n,r,s$ стремятся к бесконечности согласованным образом. На этой основе доказывается асимптотическая нормальность $\xi_{n,r,s}$. Построены статистические критерии проверки гипотезы равновероятности $H_0\colon \theta = 1$ относительно альтернатив $H_1\colon \theta \ne 1$.
TRANSPARANSI PERUSAHAAN MEMODERASI PENGARUH TAX AVOIDANCE DAN LEVERAGE TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
Authors: Suripto Suripto
Published: December 2022

Penelitian ini dilakukan karena beberapa penelitian sebelumnya mengenai variabel tax avoidance, leverage dan transparansi perusahaan terhadap nilai perusahaan menghasilkan temuan yang berbeda-beda sehingga menarik untuk dikaji ulang.Jenis penelitian ini adalah penelitian kuantitatif, dimana ditinjau dari tingkat eksplanasi merupakan penelitian asosiatif dengan hubungan kausal. Unit analisis pada penelitian ini adalah perusahaan Manufaktur yang terdafatr di Bursa Efek Indonesia tahun 2014 -2018. Adapun populasi pada penelitian ini sebanyak 173 perusahaan dan Jumlah sampel sebanyak 22 perusahaan, sehingga didapat 110 sampel. Metode sampling pada penelitian ini menggunakan purposive sampling. Analisis data yang digunakan pada penelitian ini adalah uji statistik deskriptif, uji asumsi klasik dan uji MRA.Hasil penelitian ini menunjukan bahwa tax avoidance tidak berpengaruh terhadap nilai perusahaan. Sedangkan variabel leverage dan transparansi perusahaan berpengaruh signifikan terhadap nilai perusahaan. Transparansi perusahaan tidak mampu memoderasi hubungan antara tax avoidance terhadap nilai perusahaan, sedangkan transparansi perusahaan dapat moderasi hubungan Leverage terhadap Nilai Perusahaan. Hasil penelitian ini memerikan pemahaman kepada manajemen perusahaan bahwa semakin tinggi tingkat transparansi terutama dalam tax avoidance perusahaan, maka para investor maupun calon investor akan mendapat referensi yang tepat untuk mengambil keputusan dalam berinvestasi.
PENGARUH RASIO CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING LOAN (NPL) DAN LOANS TO DEPOSIT RATIO (LDR) TERHADAP PREDIKSI KONDISI BERMASALAH PADA SEKTOR PERBANKAN
Authors: Aprilliadi Teddy
Published: December 2022

Bank sebagai salah satu lembaga keuangan di dalam perekonomian suatu negara, berfungsi sebagai penunjang kelancaran sistem pembayaran, pelaksana kebijakan moneter, dan sarana untuk mencapai stabilitas sistem keuangan yang menjalankan usahanya berdasarkan prinsip kepercayaan. Oleh karena itu dalam menjalankan fungsi-fungsi tersebut, bank dituntut untuk berada dalam kondisi yang sehat. Dengan mengetahui tingkat kesehatan bank maka seluruh pihak yang terkait dapat mengukur sejauh mana pengelolaan bank telah sesuai dengan asas pengelolaan bank yang sehat dan ketentuan yang berlaku di Indonesia. Penelitian ini bertujuan untuk memberikan bukti empiris tentang faktor- faktor yang mempengaruhi prediksi kondisi bermasalah, yaitu pengaruh rasio CAR, NPL dan LDR. Sampel dipilih dengan menggunakan purposive sampling. Kemudian sampel yang digunakan dalam penelitian ini adalah 27 perusahaan perbankan yang melaporkan laporan keuangan pada tahun 2015, 2016, 2017 dan 2018.Hasil penelitian ini menemukan bukti empiris bahwa CAR tidak berpengaruh signifikan terhadap prediksi kondisi bermasalah. Dengan nilai signifikasi 0,971 > 0,05 sehingga hipotesisnya tidak dapat didukung kebenarannya, sedangkan NPL berpengaruh signifikan terhadap prediksi kondisi bermasalah. Dengan nilai signifikasi 0,000 < 0,05 sehingga hipotesisinya dapat didukung kebenarannya. Hal ini dikarenakan rasio NPL menunjukan tingginya angka kredit macet pada bank, semakin besar NPL hingga diatas 5% menunjukan semakin buruk kualitas kredit bank dan LDR tidak berpengaruh signifikan terhadap prediksi kondisi bermasalah. Dengan nilai signifikasi 0,584 < 0,05 sehingga hipotesisnya tidak dapat didukung kebenarannya. CAR, NPL dan LDR secara simultan berpengaruh signifikan terhadap prediksi kondisi bermasalah, dengan nilai signifikansi 0,000 < 0,05 melalui uji omnibus test. Hal ini menunjukkan bahwa sebagian besar perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tidak bermasalah dalam nilai laba bersih bank (Net Income). Nilai adjusted R-Square sebesar 0,556 menunjukkan bahwa kemampuan variabel independen dalam menjelaskan variasi dependen adalah sebesar 55,6% , dan sisanya sebesar 44,4% dijelaskan variabel lain yang tidak digunakan dalam penelitian ini.
Analisis Pencatatan dan Pelaporan Keuangan Satuan Kerja Perangkat Daerah pada Dinas Koperasi dan UMKM Provinsi Banten
Authors: Amru Achmad
Published: December 2022

Penelitian ini bertujuan untuk mengetahui Dinas Koperasi dan UMKM Provinsi Banten pada Tahun 2013 telah melakukan pencatatan akuntansi dan telah menyusun pelaporan keuangan dengan baik (Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah dan Peraturan Menteri Dalam Negeri Nomor 21 Tahun 2011 tentang Perubahan Kedua atas Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah serta Peraturan Pemerintah Nomor 24 Tahun 2005 tentang Standar Akuntansi Pemerintah) sebagai acuan. Metodologi penelitian dalam penelitian penulis adalah desain penelitian kualitatif yang bertujuan untuk memahami data yang diperoleh berupa catatan dan laporan keuangan. Jenis data yang dipakai adalah data primer dan data sekunder dan data yang diperoleh yaitu dengan teknik pengumpulan data riset lapangan dan riset pustaka. Adapun hasil penelitian adalah sebagai berikut: (1) Dinas Koperasi dan UMKM Provinsi Banten pada Tahun 2013 telah melakukan pencatatan akuntansi keuangan untuk akuntansi belanja dan akuntansi aset telah sesuai dengan peraturan. (2) Laporan Keuangan Dinas Koperasi dan UMKM Provinsi Banten pada Tahun 2013 dimana format dan uraian perkiraan telah diklasifikasikan sesuai dengan peraturan
Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona
Authors: Hertati Lesi , Syafarudin Apriapollo , Safkaur Otniel , Fery Irlan
Published: December 2022

Perubahan pola hidup akibat virus Corona atau Covid-19 berdampak keseriusan kesehatan masyarakat dan manajemen perubahan hidup  yang mengancam stabilitas ekonomi. Beberapa perusahaan sudah melakukan efisiensi, mulai dari memotong gaji hingga memutuskan Penghentian Hubungan Kerja (PHK). Kondisi ekonomi rumah tangga berdampak serius pada masyarakat kalangan menengah kebawah yang harus bisa merubah pola hidup atau kebiasaan buruk belanja hal yang tidak penting namun ada beberapa strategi manajemen hidup yang harus kita lakukan agar bisa bertahan hidup dimasa sulit yaitu mengatur strategi manajemen pengeluaran agar  bisa bertahan hidup dengan ketidakpastian situasi kapan wabah akan berlalu. Memastikan strategi apa yang akan diambil agar aman guna kelangsungan bisnis hidup kedepannya. Diketahui dimana titik-titik kritis dalam rantai pasokan, menyiapkan cadangan darurat saat persediaan menipis dan mengidentifikasi pasokan alternatif termasuk dalam perencanaan darurat ini. Pastikan juga karyawan-karyawan yang berada di posisi krusial untuk mendukung bisnis perusahaan tetap dapat bekerja dengan fleksibilitas tinggi melalui kebijakan work from home dan remote meeting. Sebab jika kerja sama antara pemerintah dengan masyarakat yang memiliki bisnis yang saling menguntungkan hal ini akan menghindari adanya penurunan dan kerugian akibat dampak dari virus corona yang memberi efek tidak baik terhadap perekonomian keluarga. Metode penelitian ini adalah metode deskriptif dan verifikasi, alat analisisnya adalah pemodelan persamaan struktural (SEM, Lisrel). Hasil penelitian menunjukkan bahwa peran manajemen perubahan pada akuntansi manajemen strategis akibat virus corona cukup berpengaruh
PENGARUH PENERAPAN SISTEM E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
Authors: Maulana Jaka , Marismiati Marismiati
Published: December 2022

Jumlah penerimaan pajak saat ini baru mencapai 85,4% dari total pendapatan Negara, sehingga Pemerintah sampai dengan saat ini masih terus mencari cara bagaimana untuk meningkatkan pertumbuhan penerimaan pajak untuk mendanai Negara. Usaha yang dilakukan Pemerintah melalui Dirjen Pajak (DJP) tersebut antara lain dengan ekstensifikasi pajak. Ekstensifikasi berfokus pada perluasan objek yang dapat dikenakan pajak. Salah satu cara yang dilakukan adalah dengan menerapkan program e-filing. Penggunaan e-filing dilakukan bertujuan agar wajib pajak dapat memperoleh kemudahan dalam melaporkan SPTnya dan terciptanya administrasi perpajakan yang lebih tertib dan transparan. Berdasarkan latar belakang masalah diatas, rumusan masalah penelitian ini adalah pengaruh penerapan sistem e-filing terhadap kepatuhan wajib pajak orang pribadi pada Politeknik Pos Indonesia.
Pada penelitian ini yang merupakan populasi adalah seluruh Pegawai Tetap yang ada di Lingkungan Politeknik Pos Indonesia. Seluruh Karyawan Dosen dan Non – Dosen. Hasil analisis determinasi diperoleh angka (R Square) sebesar 0,352 atau sebesar 35,2% menunjukkan presentasi sumbangan pengaruh variabel X (penerapan sistem e-filing) terhadap variabel Y (kepatuhan wajib pajak badan) sebesar 35,2% sedangkan 64,8% dipengaruhi oleh variabel lain yang tidak termasuk dalam model penelitian ini. Hasil pengujian hipotesis yang dilakukan menggunakan alat analisis yaitu uji t sesuai dengan hipotesis yang telah dibuat sebelumnya, yang mana menunjukan bahwa Ho ditolak sedangkan Ha diterima. Artinya ada pengaruh yang positif dan signifikan antara penerapan sistem e-filing terhadap kepatuhan wajib pajak orang pribadi di Politeknik Pos Indonesia
LAPORAN BERKELANJUTAN PT XYZ DAN REALITANYA
Authors: Jannah Annisa Nur , Nuraina Elva , Yusdita Elana Era
Published: December 2022

Penelitian ini bertujuan untuk menganalisis Laporan Keberlanjutan (Sustainability Reporting) dan untuk mengevaluasi kesesuaian Laporan Keberlanjutan (Sustainability Reporting) dari aspek Coorporate Social Responsibility (CSR) dengan realitanya. Metode penelitian yang digunakan adalah penelitian kualitatif deskriptif. sumber data sekunder dengan mengambil data dari Sustainability Reporting PT. X dengan mengacu pada pedoman GRI G4 sebanyak 101 indikator pengukuran serta berita terkait. Teknik pengumpulan data yaitu studi dokumentasi, studi pustaka dan Internet Searching. Teknik analisis data, reduksi data, penyajian data dan menarik kesimpulan atau verifikasi. Hasil penelitian menunjukkan bahwa 1) PT XYZ mengacu pada pedoman GRI versi 4, PT XYZ telah memenuhi ketiga kategori yang disyaratkan oleh GRI sebesar 36% dari prosentase secara keseluruhan atau dapat dikaji dengan masing-masing bidang kategori yaitu yaitu kategori ekonomi, kategori lingkungan dan kategori sosial. Dalam kategori ekonomi X telah memenuhi 7 dari 9 indikator dengan persentase 78 % sedangkan dalam kategori lingkungan dan sosial PT XYZ masing-masing memenuhi 26 dari 34 indikator dengan persentase 68% serta 11 dari 58 indikator dengan persentase 19 %. 2) Penerapan Laporan Keberlanjutan (Sustainability Reporting) PT XYZ memfokuskan diri pada bidang ekonomi dan lingkungan dan mengesampingkan penerapan pada bidang sosial. Alokasi pertanggungjawaban justru dialokasikan sebagai biaya dengan prosentase yang tidak sesuai yaitu kurang dari 1%
PROFITABILITAS DAN RISIKO KEUANGAN TERHADAP HARGA SAHAM SYARIAH DENGAN INFLASI SEBAGAI VARIABEL INTERVENING
Authors: Nailufaroh Lulu , Jefri Ulfi , Febriyanti Fenti
Published: December 2022

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas (yang diukur oleh return on invesment) dan risiko keuangan terhadap harga saham syariah dengan inflasi sebagai variabel intervening. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Jakarta Indeks Islam tahun 2012-2017. Teknik pengambilan sampel yang digunakan adalah purposive sampling yaitu sejumlah 36 perusahaan manufaktur sesuai dengan kriteria. Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan tahunan yang dipublikasi oleh perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis jalur (path). Hasil penelitian menunjukkan bahwa jalur pertama dimana profitabilitas secara langsung tidak berpengaruh terhadap harga saham syariah, sedangkan untuk variabel risiko keuangan secara langsung berpengaruh terhadap harga saham syariah. Dalam jalur kedua baik profitabilitas (return on investment) maupun risiko keuangan melalui inflasi (secara tidak langsung) tidak berpengaruh terhadap saham Syariah. Penelitian ini memiliki beberapa limitasi, yaitu periode pengamatan dalam penelitian 6 tahun, yaitu dari 2012-2017; variabel independen dalam penelitian ini adalah risiko keuangan dan profitabilitas. Implikasi dari temuan pada penelitaian ini mencangkup dua hal, yaitu implikasi teoritis dan implikasi praktis. Implikasi teoritis berkaitan dengan kontribusi terhadap perkembangan teori yang ada mengenai pengaruh profitabilias dan risiko keuangan terhadap harga saham perusahaan manufaktur yang terdaftar di Jakarta Indeks Islam. Implikasi praktis berkaitan dengan kontribusi penelitian terhadap pengaruh profitabilias dan risiko keuangan terhadap harga saham.
EFFECT OF ASSET TANGIBILITY ON CASH HOLDINGS WITH GROWTH OPPORTUNITY AS MODERATE VARIABLE
Authors: Hidayah Nuriyatul , Lestari Tri , Mulyasari Windu
Published: December 2022

This study aims to determine the effect of asset tangibility on cash holdings and the effect of growth opportunity on the relationship between asset tangibility to cash holdings. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange during the period 2015-2018. Using the purposive sampling method, 37 companies were complying with criteria as samples. This study used secondary data from the Indonesia Stock Exchange website. Using IBM SPSS 23 data processing application, Moderated regression analysis (MRA) was used as an analytical method. This study indicates that: (1) Asset tangibility has a significant negative effect on cash holdings. It showed by the value of regression coefficient β1 is  -0,00002771 with a significance level (ρ-value) of 0,001 where the value is below the significance level of 0,05 (0,001 <0,05). (2) Growth opportunity as a moderating cannot moderate the effect of asset tangibility on cash holdings. The level of significance (ρ-value) of the growth opportunity and MRA variables, which are 0,206 and 0,823, where the value is more than  0,05 significance level.
ANALISIS PERAN PENGENDALIAN INTERNAL SEBAGAI PEMODERASI PENGARUH PERAN AUDITOR INTERNAL TERHADAP KINERJA ORGANISASI PADA PERGURUAN TINGGI KEAGAMAAN ISLAM NEGERI DI INDONESIA
Authors: Setiadi Rezky Mehta , Nuryatno Muhammad , Jamaluddin Jamaluddin
Published: December 2022

Tujuan penelitian ini adalah untuk menganalisasi pengaruh  peran auditor internal,akuntabilitas dan praktik transparansi dan kontrol internal terhadap kinerja organisasi dengan kontrol internal sebagai variabelmoderat. Data dikumpulkan menggunakan metode survei dengan teknik kuesioner. Responden penelitian ini  adalah auditor atau staf audit Unit Audit Internal (SPI) yang berjumlah 104 responden dari 48 Perguruan Tinggi Keagamaan Islam Negeri di seluruh Indonesia. Metode analitik menggunakan beberapa analisis regresi linear dengan SPSS 22  (program statistik untuk ilmu sosial)  untuk jendela. Hasil penelitian  menunjukkan bahwa secara bersamaan    peran internal auditor, akuntabilitas, transparansi dan pengendalian internal memiliki efek positif dan signifikan terhadap kinerja organisasi. Sebagian,  peran dan akuntabilitas auditor internal tidak mempengaruhi kinerja organisasi, sementara transparansi dan kontrol internal memiliki efek positif dan signifikan terhadap kinerja organisasi. Untuk menguji variabel moderating, kontrol internal bukan sebagai variabel moderat pada pengaruh   peran auditor internal,akuntabilitas dan transparansi terhadap kinerja organisasi.
ANALISA PENGARUH PENINGKATAN KUANTITAS PRODUK CACAT PADA PERUSAHAAN MANUFAKTUR (STUDI KASUS PT.X)
Authors: Margareta Margareta , Hamid Abdul
Published: December 2022

Penelitian ini bertujuan untuk mengetahui pengaruh meningkatnya kuantitas  produk cacat pada perusahaan manufaktur dengan mengambil Studi Kasus pada PT. X. Kuantitas produk cacat memiliki dampak terhadap kualitas produk yang dihasilkan suatu perusahaan. Selain bertujuan untuk meneliti pengaruh tersebut, penelitian ini juga memiliki tujuan lain. Penelitian ini diharapkan dapat berdampak positif bagi kualitas produk, dengan meminimalkan adanya cacat produk pada PT X. Harapan ini diwujudkan dengan penelitian yang menggunakan metode penelitian kualitatif. Terdapat beberapa metode pengumpulan data dalam penelitian ini, seperti observasi, wawancara, dokumentasi, dan focus group discussion. Penelitian ini menggunakan data produk cacat dari PT X sebagai data primer. Untuk meningkatkan akurasi data penelitian, penelitian ini disertai adanya responden sebagai sumber informasi sekunder yang membantu untuk melancarkan penelitian tersebut.
PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN FINANCING TO DEPOSITO RATIO (FDR) TERHADAP PROFITABILITAS DENGAN NON PERFORMING FINANCING (NPF) SEBAGAI VARIABEL INTERVENING PADA BANK UMUM SYARIAH
Authors: Hakimul 'Izza Ahmad , Utomo Budi
Published: December 2022

This study examined the effect of capital adequacy ratio (CAR) and financing to deposit ratio (FDR) on profitability with non performing financing (NPF) as intervening variables in Islamic commercial banks for the period 2016-2020. The results of this study show that the capital adequacy ratio has a positive effect on profitability (ROA), but in contrast to financing to deposit ratio (FDR) which has no effect on profitability (ROA), then non performing financing (NPF) has a positive effect on profitability (ROA). The study also found that non performing financing (NPF) does not mediate the relationship between capital adequacy ration (CAR) to profitability (ROA), but non performing financing (NPF) is proven to mediate the relationship between financing to deposit ratio (FDR) to profitability (ROA).
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA DAERAH PADA 19 KABUPATEN/KOTA DI SUMATERA BARAT
Authors: Fernandes Joni , Fauzia Lovita
Published: December 2022

Regional expenditures are regional government expenditures based on cash and the fiscal year for the period being the burden of the region. This study aims to determine and analyze the effect of the regional original income, general allocation funds and special allocation funds partially on regional expenditures, as well as to determine which variables have the most dominant influence on regional expenditures in the Regency/City of West Sumatra Province. The data processed is secondary data from the annual report of the Regency/City of West Sumatra Province in 2017-2020 which is taken by total sampling. The method used in this study is multiple linear regression analysis method using Eviews 9. The results of this study indicate that: Regional Original Income, General Allocation Funds and Special Allocation Funds have a positive effect on Regional Expenditures
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Sophian Shophan , Putra Jerry Eka
Published: December 2022

Tax is one of the largest sources of state revenue, but the revenue target has not been achieved so far. This is one of the indications due to Tax avoidance by companies. This study aims to determine the effect of profitability and leverage on tex avoidance. The research population is banking companies listed on the Indonesia Stock Exchange in 2018-2020. Sources of data used in this study is secondary data. The sample in this study is the banking sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. This type of research is quantitative research. Based on the hypothesis test shows that X1 profitability has a negative effect on tax avoidance with a value of Prob. of 0.000 <0.05, while X2 Leverage has no effect on tax avoidance which is shown by the value of Prob. of 0.282 > 0.05
PENGARUH TINGKAT HUTANG, ARUS KAS OPERASI, PENGHINDARAN PAJAK DAN LIKUIDITAS TERHADAP PERSISTENSI LABA
Authors: Denita Octania , Safii Mohamad
Published: December 2022

This study aims to determine the effect of debt levels, operating cash flow, tax avoidance and liquidity on earnings persistence (empirical study of pharmaceutical sub-sector consumer goods industry companies listed on the Indonesia Stock Exchange for the 2015-2020 period). This type of research is a quantitative approach research with descriptive analysis method. Samples were taken using purposive sampling technique. The sample consists of 60 data from 10 companies in the consumer goods industry in the pharmaceutical sub-sector listed on the Indonesia Stock Exchange in 2015-2020. The data analysis technique used is descriptive statistical technique and panel data regression using Eviews 12. Based on the results of this study, it shows that leverage, operating cash flows, tax avoidance and liquidity have a simultaneous effect on earnings persistence. Operating cash flow has influence on earnings persistence, leverage, tax avoidance, and liquidity have no effect on earnings persistence
PENGARUH PENGGUNA TEKNOLOGI INFORMASI, DISIPLIN KERJA, DAN LINGKUNGAN KERJA FISIK TERHADAP KINERJA GURU DI SMA MUHAMMADIYAH 1 PONOROGO
Authors: Malindasari Viona Rosalina , Kristiyana Naning , Widhianingrum Wahna
Published: December 2022

Human resources have a role that can determine the success of all activities in the school. Therefore, the performance of teachers in a school will depend on how the human resources are managed. Teachers are the spearhead in efforts to improve the quality of services and educational outcomes. Therefore, the school seeks to prepare human resources to face the times. Information technology (IT) has increased very rapidly in the current era, as can be seen from the use of technological equipment whose sophistication continues to increase with increasing reach. In the world of education, the application of information technology is needed to support the operational activities of educational institutions such as schools. Work discipline has an important role in achieving national education goals, because with high work discipline teachers can complete work and carry out appropriate learning according to predetermined standards so that high performance of a teacher will be achieved. Including the physical work environment in an organization has an important meaning for individuals who work in it, because the environment will affect individual satisfaction at work. This research is a type of quantitative descriptive research because in the process it uses numerical processing to be calculated through statistical tests. The sample in this study was 45 teachers at SMA Muhammadiyah 1 Ponorogo. Data collection techniques using research instruments, namely questionnaires. The analytical tool used is multiple linear regression. The results of this study are the ability to use information technology, work discipline, and physical work environment, have a positive effect on teacher performance at SMA Muhammadiyah 1 Ponorogo
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA
Authors: Fitrianingsih Dwi , Asfaro Siti
Published: December 2022

This study aims to determine "The Impact of Good Corpoorate Governance to Financial Performance on basic banking companies in Indonesia Stock Exchange". Data collection techniques used purposive sampling and the number of samples in this study were 50 data.
From the results with partial test (t) use return on asset (ROA) the board of directors has a positive and insignificant effect on financial performance of return on asset (ROA), board of commissioners has a positive and not significant effect on financial performance of return on asset (ROA), audit committee does not significantly influence financial performance return on asset, good corporate governance has no significant effect on financial performance return on asset (ROA).
From the results with partial test (t) use return on equity (ROE) the board of directors has a positive and insignificant effect on financial performance of return on equity (ROE), board of commissioners does not have a significant effect on financial performance on return on equity (ROE), audit committee does not have a significant effect on financial performance return on equity (ROE), good corporate governance has no significant effect on financial performance return on equity (ROE).
EFEKTIVITAS PENGELOLAAN NPL (NON-PERFORMING LOAN) DI LEMBAGA PERKREDITAN DESA (LPD) DESA ADAT PEDAWA
Authors: Dewi Mertyani Sari
Published: December 2022

This study aims to analyze the effectiveness of the management of Non-Performing Loans (NPLs) in the Pedawa Traditional Village LPD through the Non-Performing Loan (NPL) ratio, Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Earning Asset Quality (KAP) and Cost. Operational Operating Income (BOPO), the sample used in this study is financial reports for 36 months. The research was conducted using quantitative analysis methods. The results of this study explain that the Capital Adequacy Ratio (CAR) has a significant negative effect on Non-Performing Loans (NPL), and Loan to Deposit Ratio (LDR), Earning Asset Quality (KAP), and Operational Income Operational Costs (BOPO) have a significant effect. positive for Non-Performing Loans (NPL).
PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP ALOKASI BELANJA MODAL PADA KABUPATEN/KOTA PEMERINTAH PROVINSI ACEH
Authors: Ikhyanuddin Ikhyanuddin , Safitri Nanda
Published: December 2022

This research has been conducted to determine the effect of Regional Own-Source Revenues and Special Allocation Funds on the Capital Expenditures Allocation in Regencies/Cities in Aceh Province in 2014-2018. The data used in this study are secondary data in the form of the 2014-2018 Provincial Government APBK Reports consisting of own-source revenues realization data, and special allocation fund for capital expenditure realization data obtained through the website of the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia www.djpk.kemenkeu.go.id. The population in this study are 23 regencies/cities in Aceh Province consist of 18 regencies and 5 cities from 2014-2018. The data analysis method used is a multiple linear regression method with the help of SPSS (Statistical Package for Social Science) version 16.0. The results showed that partially, Own-Source Revenues has a significantly effect the allocation of capital expenditure of Regencies /Cities in the Aceh Province from 2014 to 2018. Partially, variable special allocation funds significantly influence the allocation of capital expenditure in the Regencies / Cities in the Aceh Province from 2014 to 2018 and simultaneously Own-Source Revenues and special allocation funds have a significant effect on capital expenditure allocations of Regencies/Cities in the Aceh Province from 2014 to 2018.
PEMASARAN ONLINE TERHADAP PENINGKATAN PENJUALAN USAHA RUJAK CIRENG DAN CIMOL QUEEN'S
Authors: Dewi Hana Agustina , Nurhikmah Dini Siti , Kurniawati Yuli
Published: December 2022

The growth of the culinary business in Indonesia is currently growing rapidly, this growth is marked by the many new innovations from each region of each of these culinary products. High competition in the end raises a problem that is often faced by companies, namely the company has not been able to provide the maximum satisfaction that is really expected by consumers. There are many ways that can be achieved by companies to increase customer satisfaction, for example by paying attention to the factors of Product Quality and Service Quality provided by the company.
One of the culinary fields that are currently loved by the Indonesian people are cireng and cimol. This study aims to determine consumer responses to the 4P marketing mix (product, price, location, promotion) at CIRENG AND CIMOL QUEEN'S, Surabaya. Where it is hoped that through this research can further improve the marketing mix of Cireng and Cimol to its customers. 4P Marketing Strategy (Product, Price, Place, Promotion): The results of the research through analysis describe descriptively that consumers have a variety of product factors including taste variants, content variants and packaging variants. Then Price is based on portion, price and quantity. While the action is in progress Discounts, freebies, coupons, extra portions and freebies. during place based on concept and time of sale
PENGARUH PEMAHAMAN PAJAK, SISTEM PAJAK, DAN SIFAT MACHIAVELLIAN TERHADAP PERSEPSI WAJIB PAJAK TENTANG TAX AVOIDANCE
Authors: Wulandari Siska , Setyawan Indra Cahya
Published: December 2022

This study aims to analyze taxpayers' perceptions of tax avoidance. This study consists of three independent variables and one dependent variable. The independent variables in this study are tax understanding, tax administration system, and machiavellian nature. Meanwhile, the dependent variable is the taxpayer's perception of tax avoidance. This study uses a quantitative approach and the data used are primary data obtained from the dissemination of questionnaires. The population of this study is taxpayers in Bekasi Regency. The sample in this study was taxpayers in Cikarang. The total sample of 51 respondents and the sample that can be analyzed amounted to 50 respondents. Analysis of research data using descriptive analysis and multiple regression with the SPSS version 23 program. The results showed that partially, the tax administration system and the machiavellian nature did not affect the taxpayer's perception of tax avoidance because the test results were greater than the predetermined significant value, while knowledge and taxpayers' understanding had a positive effect on taxpayers' perceptions of tax avoidance. The limitation of this study is not to use variable types of sanctions and taxpayer compliance, so that it cannot be known the influence of these variables in providing opinions or perceptions about tax avoidance
PENGARUH PAJAK DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DENGAN JUMLAH PENDUDUK SEBAGAI VARIABEL MODERASI
Authors: Tai Salfani , Angraini Dila
Published: December 2022

This study aims to analyze simultaneously and partially the effect of local taxes and levies on the original income of the south Tangerang City area for the 2011-2020 period with moderation variables, namely the number of residents. The type of data used is quantitative data. The data used is primary data obtained from BPS South Tangerang City and DGT. Ministry of Finance. The population in this study is the report on the realization of the South Tangerang city budget for the 2011-2020 period at the Central Statistics Agency of South Tangerang Province using the census sampling method, while the sample from this study is a report on the realization of the South Tangerang city BUDGET for the 2011-2020 period. From the results of the study, it can be concluded that all independent variables, namely regional taxes and regional levies, simultaneously affect local original income. partially local taxes affect local revenues, local levies affect local revenues, populations moderate the relationship of local taxes to local revenues and populations do not moderate the relationship of local levies to local revenues
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI
Authors: Aulia Nisa , Purwasih Desy
Published: December 2022

This study aims to prove empirically the effect of institutional ownership and capital intensity on tax avoidance with firm size as a moderating variable. The independent variables used in this study are institutional ownership and capital intensity, while the dependent variable is tax avoidance. This study also uses a moderating variable in the form of company size. The population in this study are property and real estate manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection method used purposive sampling, based on this method, 12 companies were obtained. The data used in this study is secondary data in the form of annual financial reports. Based on the results of the study indicate that institutional ownership and capital intensity simultaneously affect tax avoidance. Institutional ownership has no effect on tax avoidance. Capital intensity has a negative effect on tax avoidance. Firm size is not able to moderate the effect of institutional ownership on tax avoidance. Firm size is not able to moderate the effect of capital intensity on tax avoidance.moderate the effect of capital intensity on tax avoidance
PENGARUH KARAKTER EKSEKUTIF DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE
Authors: Oktavia Windi , Safii Mohamad
Published: December 2022

This study aims to determine the effect of Executive Character and Financial Distress on Tax Avoidance in Food and Beverage sub-manufacturing companies listed on the IDX for the 2017-2020 period. This study uses the population in this study using the purpose sampling method. The number of companies studied in this study were 13 sample companies with each observation period of 5 years, so that 65 samples of data were obtained. Sources of data used in this study is secondary data. Data analysis was carried out using Eviews 9. The results of the research simultaneously that Executive Character and Financial Distress had an effect on Tax Avoidance. Partially, the Executive Character has an effect on Tax Avoidance, Financial Distress has an effect on Tax Avoidance
Dissemination of Appropriate Technology Importance and Legal Basis of BUMDES in the Pandemic Era
Authors: Gunawan Yordan , Yuliyanto Muhamat Ridho
Published: December 2022

This action took place in Potorono Village. The biggest issue that the residents of Potorono face are the large population, although there are still many people who do not work. Essentially, the potential for employment prospects in Potorono Village for the local community is rather considerable, but it is not appealing enough to work for the local people. Meanwhile, the Covid 19 pandemic, which began in March 2020, has caused many village community companies to halt and fail to flourish correctly. Furthermore, Potorono Village residents' knowledge of the value of Village Owned Enterprises (BUMDES) has not been optimal for the development of village residents' companies. Furthermore, the village community has not properly harnessed the natural potential and its supporting job sectors to boost welfare. This service's efforts are in the form of dissemination and support with the proper technology, as well as comprehending BUMDES's duty as a legal body. Furthermore, the utilization of waste processing into finished commodities that can be sold is communicated to the community in order to strengthen the village economy. The Potorono community's approach technique is built on active and interactive involvement, as well as dissemination and support with the deployment of relevant technologies to the community. As a result of this service, the community will understand the benefits of having BUMDES as a legal body in their area, as well as how to use technology to assist rural communities in growing their local economies.
Measuring the Water Surface Speed of the Cikidang River as a Supporting Facility for the Development of Ecotourism Areas
Authors: Subiyanto Subiyanto , Supian Sudradjat , Hidayat Yuyun , Hendrawati Triyani
Published: December 2022

Pangandaran Regency is famous for its natural beauty, especially the beauty of its beaches. In this district there are many famous beaches. Besides the beach, there are also rivers that offer beautiful views. However, not many tourists have made the rivers in Pangandaran as tourist destinations, especially the Cikidang River. Cikidang River has the potential to be used as ecotourism. In building an ecotourism area on the banks of a river, it is necessary to carry out an in-depth analysis of the damage that might occur due to erosion. One of the factors that can increase erosion is the speed of water on the surface. Therefore, in this paper, measurement of river surface velocity is carried out in a simple way and analyzed using the velocity formula. From the results of this measurement, a recommendation was made to direct all parties involved in measuring the surface velocity of the Cikidang River as a means of supporting the development of ecotourism areas.
Exploring Integrity of AEADs with Faults: Definitions and Constructions
Authors: Saha Sayandeep , Khairallah Mustafa , Peyrin Thomas
Published: December 2022

Implementation-based attacks are major concerns for modern cryptography. For symmetric-key cryptography, a significant amount of exploration has taken place in this regard for primitives such as block ciphers. Concerning symmetric-key operating modes, such as Authenticated Encryption with Associated Data (AEAD), the stateof-the-art mainly addresses the passive Side-Channel Attacks (SCA) in the form of leakage resilient cryptography. So far, only a handful of work address Fault Attacks (FA) in the context of AEADs concerning the fundamental properties – integrity and confidentiality. In this paper, we address this gap by exploring mode-level issues arising due to FAs. We emphasize that FAs can be fatal even in cases where the adversary does not aim to extract the long-term secret, but rather tries to violate the basic security requirements (integrity and confidentiality). Notably, we show novel integrity attack examples on state-of-the-art AEAD constructions and even on a prior fault-resilient AEAD construction called SIV$. On the constructive side, we first present new security notions of fault-resilience, for PRF (frPRF), MAC (frMAC) and AEAD (frAE), the latter can be seen as an improved version of the notion introduced by Fischlin and Gunther at CT-RSA’20. Then, we propose new constructions to turn a frPRF into a fault-resilient MAC frMAC (hash-then-frPRF) and into a fault-resilient AEAD frAE (MAC-then-Encrypt-then-MAC or MEM).
HPTLC method for effective separation of L-glutamic acid and GABA present in brain tissue extracts
Authors: Carrasco-Nuñez Nayely , Salinas Marisa Cabeza
Published: December 2022

L-glutamic acid and ϒ-aminobutyric acid (GABA) show similar physicochemical properties, so separating them by thin-layer chromatography (TLC) is difficult. TLC is currently a widely used method because of its simplicity, flexibility, and low cost compared to liquid or gas chromatography. This paper shows the TLC separation of [3H]glutamic acid from [3H]GABA formed by incubating the former with the membrane or the cytosolic fraction obtained from the locus coeruleous on the brain. Such separation was achieved with a better resolution than the literature reported. Radiolabeled compounds were extracted from the tissue and seeded on an HPTLC plate. In addition, placed the L-glutamic acid and GABA standards in different lanes. The plates were developed in a solvent system of butan-1-ol, acetic acid, and water = 5:3:2 (v:v), containing 0.4% ninhydrin as a derivatizing agent. HPTLC was used to obtain better resolving power, faster development times, less sample diffusion, and lower solvent consumption than TLC. Results showed that the L-glutamic acid and GABA standards were adequately separated, with a resolution of 2.2. Moreover, the studied tissue transformed 9% of the radiolabeled glutamate into GABA. The L-glutamic acid was converted into a fluorescent tautomer from Schiff's base, detectable on a λ=302 nm. However, when the HPTLC dried, the tautomer was identified as GABA for its Rf=0.32, and the luminescence disappeared. The resolution between both components was excellent (Rs=2.2). In conclusion, it was possible to develop a reproducible method from the data of this study, which could attract the interest of researchers.