bluuebunny/crossref_metadata_2025 huggingface dataset:
Identification of HR management best practices in marketing tourism production and services: scientific proof of progress in tourism destinations in several provinces in Indonesia
Authors: Nabhan Faqih , Bangkara B.M.A.S. Anaconda , Sugiarti Sri , Tuhuteru Laros , Siagawati Meli
Published: May 2023

Finding best practices in human resource management, especially in advancing global tourism, both services and goods, is an exciting topic, mainly when much scientific evidence has been investigated in various advanced provinces in the tourism industry. To obtain valid data to support this research question, we collect several publications which are scientific evidence in the field and analyze them using a phenomenological approach which includes, among others, in-depth data coding systems, in-depth evaluation, and data synthesis and interpretation to obtain valid findings to answer the research problem. We electronically scoured many literary data sources for our data. Next, we made a descriptive qualitative report, in which we looked at various points of view with findings including that the key to tourism success, as in several provinces in Indonesia, lies in the skills and excellence of government and private human resources in managing tourism to make their province the best tourist destination. Those are some reviews from various studies that are scientific evidence to answer this study question. Hopefully useful for further studies.
Effect of service to satisfaction and the impact on loyalty of Brimo users
Authors: Ramadhanti Cika , Indrawati Indrawati
Published: May 2023

Brimo is one of the digital banks owned by Bank Rakyat Indonesia, which has various features that can help the activities of its users. In banking companies, high-quality service to meet customer needs is a demand in surviving in a competitive business environment. It can be analyzed using the dimensions of the e-servqual. This study aims to analyze service and satisfaction and its impact on Brimo user loyalty by using modified e-servqual dimensions: efficiency, reliability, responsiveness, user-friendliness, personal need, assurance, security, and site organization. Research data collection using questionnaires with purposive sampling techniques obtained 406 respondents who matched the criteria. Data processing is carried out using the structural equation model-partial least squares. The research results, namely reliability, user-friendliness, assurance, security, and site organization have a positive and significant effect on customer satisfaction. Other variables, namely efficiency, responsiveness, and personal need, do not have a positive and significant effect on customer satisfaction. Furthermore, customer satisfaction has a positive and significant effect on customer loyalty. The implication of this study is that Brimo is advised to improve its user interface to be more well-organized to increase customer satisfaction.
Entrepreneurial intention among generation z education self efficacy and attitude
Authors: Purmono Bintoro Bagus
Published: May 2023

This research will see how far the influence of entrepreneurial education, entrepreneurial self-efficacy, and entrepreneurial attitude on entrepreneurial intention in generation Z Indonesia. This study will use a causal design approach with structural equation modeling (SEM) as a statistical approach to testing the constructed constructs and hypotheses. The number of samples used in this study were 406 respondents from business activists at the age of Generation Z in Indonesia. The results of the study show that entrepreneurial education has a significant effect on entrepreneurial attitude, entrepreneurial self-efficacy, and entrepreneurial intention in generation Z Indonesia. Entrepreneurial self-efficacy was also found to have a significant effect on entrepreneurial attitude and entrepreneurial intention in Generation Z Indonesia. Entrepreneurial attitude also has a significant influence on entrepreneurial intention in Indonesia's Z generation. Entrepreneurial attitude and entrepreneurial self-efficacy also play a significant role in mediating the effect of entrepreneurial education on entrepreneurial intention in Indonesia's Z generation. Entrepreneurial attitude has a significant role in mediating the effect of entrepreneurial self-efficacy on entrepreneurial intention
Tourism development policy implementation in the natural tourism object of Tesbatan Waterfall, Kupang District
Authors: Lao Hans A. , Nasarudin Hamzah
Published: May 2023

The purpose of this study: 1) Knowing the ideal communication model for disseminating Kupang district government policies 2) Knowing the optimal resources in dealing with Tesbatan waterfall tourism development. 3) 3. Knowing the attitude of the ideal executor in order to be able to make policy implementation go well The research method uses a qualitative approach. The data sources used are primary and secondary data. Data collection techniques in this study were carried out through interviews, observation, and documentation. Data analysis was carried out in a qualitative descriptive method using the Miles & Huberman analysis model. This research seeks to obtain the ideal formulation of tourism policy implementation in the Tesbatan Waterfall tourism object based on four dimensions of public policy which is often called the Edward III model, which consists of communication, resources, implementing attitudes and bureaucratic structure.
The effectiveness comparison of appendectomy action through the antibiotic therapy administration in acute appendicitis patients
Authors: Yuliavita Shelvy , Fu Nakamura Ivy , Priscilla Caroline Simatupang Eirene , Sardjono Michelle , Nurjadi Nicolas
Published: May 2023

The purpose of this research to compare the effectiveness of appendectomy by administering non-operative management in the form of antibiotics in acute appendicitis patients.  The research method used descriptive qualitative through the Literature Review (LR) approach. The data source used a secondary source. Data analysis technique selects literature based on title, year, and indexed articles, then reviews articles that match the subject matter. the articles from those journals are compared to find the differences and similarities. A literature review of four PubMed, DOAJ, Cochrane, and Google Scholar databases published in the last five years, i.e. from 2018-2022.  Twelve pieces of literature were obtained and reported the advantages and disadvantages of each procedure. Apshortextomy keeps the gold standard with a lower risk of recurrence and severity and a higher treatment success rate. Appendectomy is also required for appendicitis cases with complications. However, antibiotic therapy has advantages with lower levels of complications, fewer costs, and fewer hospital stays. The success rate of non-operative therapy in the form of antibiotics can reach 65-75%, while it can reach 67,1% in children. There are differences in research results related to the effectiveness of appendectomy and antibiotic therapy in acute appendicitis patients. Each of these therapeutic procedures has its advantages and disadvantages. It is very important to be concerned about the urgency and expectations of the patient in selecting this therapy.
Relationship of mother's psychological condition to smooth milk production in breastfeeding mothers
Authors: Citra Dewi Ayu Devita , Susmita
Published: May 2023

Milk production is strongly influenced by psychological factors. Mothers who experience emotional disturbances can interfere with the let down reflex process which results in the milk not coming out, so the baby does not get enough milk and the baby will continue to cry. The research design used an analytic survey with a cross-sectional approach. The study was conducted at the 23 Ilir Health Center in Palembang with samples taken from all populations according to the criteria. The results of the study found 13 respondents (81.2%) of the 37 respondents with unfavorable psychological conditions so that breast milk was not smooth, 15 (71.4%) of 37 respondents with good psychological conditions so that breast milk production was smooth. The statistical test results obtained a p value = 0.004 less than α = 0.05 which means Ho = rejected, so it is stated that there is a significant relationship between breast care and smooth milk production. Odds Ratio (OR) of 10.33 (95% CI = 2.24-52.19) which means that mothers with unfavorable psychological conditions with an odds ratio of 10.33 can affect the smooth production of breast milk. Based on the research results, there is a relationship between the psychological condition of the mother and the smooth production of breast milk, so it is very important to maintain the psychological condition of the mother to remain happy and happy during the breastfeeding process.
Factors affecting mothers' activeness in attending classes for pregnant women
Authors: Idawati  , Yuliana  , Andriani Susi
Published: May 2023

The government implemented a class program for pregnant women to reduce maternal mortality. The participation of pregnant women and their families in pregnant women's classes is expected to increase knowledge and influence the behavior of pregnant women. The purpose of this study was to determine the factors that influence the activeness of mothers in attending classes for pregnant women. This research is analytic in nature. The population is all pregnant women in the working area of the Mutiara Barat Public Health Center, totaling 439 pregnant women, and the sample in this study was 81 pregnant women. The sampling technique is accidental sampling. The results showed that there was an effect of knowledge on the activity of the mother in taking classes for pregnant women (p value = 0.001), and there was an effect of family support on the activity of the mother in attending classes for pregnant women (p value = 0.013). (p = 0.006), and there is a motivational effect on the activeness of mothers in attending classes for pregnant women (p = 0.006). It is recommended that pregnant women be active in conducting class visits for pregnant women so that pregnant women can obtain correct information about pregnancy, childbirth, postpartum care, and good baby care.
The relationship between feeding patterns and nutritional status of toddlers
Authors: Eka Masturina Selvyra , Hardjito Koekoeh , Estuning Rahayu Dwi
Published: May 2023

Malnutrition or undernutrition is a condition of someone who has nutrients below the average number. Lack of nutrition is caused because a person lacks the intake of carbohydrates, proteins, fats, and vitamins that are needed by the body. A good nutritional status of children can meet growth and development, and good child health. This study was conducted to determine the relationship between feeding patterns and the nutritional status of toddlers. The method used in this study is a literature review of the results of the 2016-2022 research that has been published in electronic media such as Google Scholar, Pubmed, Science Direct, and Pro-Quest. The number of full-text articles searched that meet the inclusion criteria is 10. The results of this study found that feeding patterns are closely related to the nutritional status of toddlers. The conclusion of this study is the relationship between feeding patterns and the nutritional status of toddlers. It is expected for parents or caregivers to better understand and apply nutritious food for toddlers to grow and develop optimally.
Relationship between body image and breakfast on nutritional status
Authors: Khatimah Nur Husnul , Alkhair  , Avila Dea Zara
Published: May 2023

Each individual has a different perception of himself, positive or negative perception that has an impact on nutritional status. If an individual experiences self-doubt regarding his body shape negatively, he will go on a diet to get the body shape he wants. The purpose of this study was to determine the relationship between body image and breakfast behavior on the nutritional status of students of the Nutrition Study Program at Muhammadiyah University of Bima in 2022. This type of research was a correlation study with a cross-sectional approach. Respondents to this study were all 70 students of the Nutrition Study Program, Faculty of Health, Muhammadiyah University of Bima. Body image data was taken using the Body Shape Questionnaire (BSQ) questionnaire, eating behavior data was taken using the Adolescent Food Habits Checklist (AFHC ) questionnaire, student nutritional status data was taken using body index per age (b/u) based on data on weight, height body, and age of the student. The data analysis used was univariate analysis which was used to determine the description of each variable and bivariate analysis was used to determine the relationship between variables with the Spearman test. The results showed that there was a relationship between body image and nutritional status (p-value = 0.000), and there was a relationship between eating behavior and nutritional status (p-value = 0.040).
Analisis Hubungan Accounting Risk dan Market Risk Pada Perbankan Go public di Indonesia
Authors: Sparta Sparta
Published: May 2023

Penelitian ini bertujuan untuk mengetahui apakah masih terdapat hubungan antara risiko akuntansi dan risiko pasar serta apakah data akuntansi masih relevan digunakan oleh pelaku pasar modal untuk memprediksi risiko pasar di Bursa Efek Indonesia. Sampel penelitian adalah industri perbankan di pasar modal BEI periode tahun 2012 sampai dengan tahun 2018. Dari jumlah bank yang go public sebanyak 41 bank, maka digunakan sampel penelitian sebanyak 28 bank. Variabel dependen yang digunakan adalah beta saham sebagai ukuran risiko pasar. Variabel independen yang digunakan adalah data akuntansi yang berkaitan dengan risiko yaitu earning variability, loan to deposit ratio, capital adequacy ratio dan non performing loan ratio. Hasil penelitian menunjukkan bahwa masih terdapat hubungan antara risiko akuntansi dan risiko pasar pada industri perbankan. Pasalnya, saat ini data akuntansi masih diandalkan investor pasar modal untuk memprediksi risiko pasar saham perbankan. Hasil regresi panel berganda menunjukkan bahwa data akuntansi masih relevan digunakan untuk memprediksi risiko pasar. Ketika data pasar tidak pasti, investor dapat menggunakan data akuntansi seperti variabilitas laba, rasio pinjaman terhadap simpanan, rasio kecukupan modal, dan rasio pinjaman bermasalah untuk memprediksi beta saham bank yang go public.
Effect of Good Corporate Governance Mechanism on Banking Financial Performance with Risk Management as an Intervening Variable
Authors: Paulina Paulina , Septafani Rika , R Devita Meliana , Prihandini Anindya , Altiro Raynaldo Free , Chairunnisa Gita
Published: May 2023

This study aims to determine the effect of Good Corporate Governance (GCG) mechanisms on Banking Financial Performance with Risk Management as a intervening variable. GCG in this study is measured by three indicators namely Managerial Ownership, Institutional Ownership, and the Proportion of Independ-ent Board of Commissioners, while the Banking Financial Performance is measured by Return on Asset (ROA), and Risk Management is measured by Non Performing Loan (NPL). The population in this study are all banking companies listed in Indonesia Stock Exchange for the period of 2016 - 2019. The sample in this study was selected using purposive sampling which obtained a sample of 19 banks from a total of 43 banks that were used as sample in this study. Data analysis techniques in this study using panel data analy-sis. The results of this study stated that Managerial Ownership and the Proportion of Independent Board of Commissioners partially have a negative effect on Banking Financial Performance. While Institutional Ownership does not have an effect on Banking Financial Performance. Risk Management as a intervening variable can affect the relationship between Managerial Ownership with Banking Financial Performance and the relationship between the Proportion of Independent Board of Commissioners with Banking Finan-cial Performance. However, Risk Management cannot affect the relationship between Institutional Owner-ship with Banking Financial Performance.
How Work Stress and Work Environment Influence Job Satisfaction, Retention Study at Jakarta Office State-Owned Airlines Employees
Authors: Nursanti Tinjung Desy , Aisyah Mira , Velvia Noriska , Afifah Silmi
Published: May 2023

Management changes that occurred at PT. XYZ Jakarta office caused several employees to undergo change positions. With the change in position, employees have to adapt again to new responsibilities. Therefore, the purpose of this study was to determine and understand the effect of work stress and work environment on job satisfaction and its impact on employee retention. This research is quantitative descrip-tive research conducted by distributing questionnaires to all divisions in PT. XYZ Jakarta office as many as 129 respondents. The data analysis used is Path Analysis, after all data has been collected for pro-cessing. The results showed that each variable had a significant influence between one variable and anoth-er. The highest value that has the most influence on the employee retention variable is the work environ-ment variable. Suggestions for PT. XYZ Jakarta office is to pay more attention to the working environment conditions in the company .
Trustworthiness and Trust as Drivers of Value Perception and Its Implications for Positive Word of Mouth Intention (Study on the Context of Private Campuses in Jabodetabek)
Authors: Fillyand Lovita , Rofianto Whony
Published: May 2023

This research to understand for trustworthiness and trust in implication for perception value of implemen-tation for positive word of mouth intention. Study from private universities in Jabodetabek. Object research this is a student of private universities those who live in jabodetabek. To answer problems in this research and the testing of hypotheses research, data analysis using Structural Equation Model (sem) - amos to know how strong the influence of every variable the treatment, this study found that the variable to connect for trust, perceived value and student loyalty have dimension operational competence, operational benevo-lence, and problem solving orientation as benchmarks of Trust in the institution personnel and Trust in the institutions management to create Perceived Value to the campus and generate student loyalty is expected to be able to have a positive influence on increasing student trust.
The Effect of Capital Structure on Company Value With Corporate Governance As A Moderating Variable
Authors: Wardana Oki Ragil , Gunarsih Tri
Published: May 2023

This study aimed to analyze the effect of capital structure on a company's value as a moderating variable and company size as a control variable. The population in this study was a company going public regis-tered with the perception index (CGPI) during 2010-2019. Hypothesis testing is performed using a multi-ple linear regression model moderated regression analysis (MRA). The independent variable in this study is the capital structure. Other variables in the study were moderation variables and company size as control variables. The capital structure is measured by the debt-equity ratio, which compares the company's debt and equity. This study uses a perception index (CGPI) rating published by The Indonesian Institute for (IICG). The size of the company is measured by the natural logarithm of the total assets. The results showed that the capital structure did not affect the value of the company. In contrast, the company's size has a positive and significant effect on the company's value. At the same time, corporate governance weak-ens the relationship of capital structure to the company's value but positively and significantly affects the company's value.
Work-Family Conflict and Family-Work Conflict as Mediating Variables in Workload and Social Support for Work Stress (The Case of Female Workers in Creative Indus-tries)
Authors: Setiyawan Novita Lis , Rimadias Santi
Published: May 2023

This study aims to analyze how workload and social support affect work stress with work-family conflict and family-work conflict as mediation variables. The samples used in the study were 225 female employ-ees working in the creative industries. Female employees in the creative sectors were given surveys in the form of Google forms as part of the study's data collection methodology. The data analysis method used in this research is Structural Equation Modelling (SEM) analysis and processed using AMOS 23 applications. The results of analysis using SEM showed that Work-family conflict mediates the relationship between workload and job stress. Family-work conflict mediates the relationship between workload and job stress. Work-family conflict does not mediate the relationship between supervisor support and job stress. Family-work conflict mediates the relationship between supervisor support and job stress. Work-family conflict mediates the relationship between family support and job stress. Family-work conflict mediates the rela-tionship between family support and job stress. Work-family support mediates the relationship between organizational support for reconciling and job stress and Family-work conflict mediates the relationship between organizational support for reconciling and job stress. The importance of more support provided by families and organizations for the management of work stress of female workers in the creative industry.
The Influence of Convenience, Expediency, and Trust on Consumers' Decisions in Using Digital Platforms as A Means of Paying Zakat, Infaq, and Alms
Authors: Adinda Rizma , Amalia Alvien Nur
Published: May 2023

Advances in technology and information have made zakat, infaq, and alms managers innovate and collabo-rate with various digital platforms in Indonesia which aim to facilitate the distribution of zakat, infaq, and alms (ZIS). This research was conducted to find out and analyze the variables of convenience, expediency, and trust that influence consumers' decisions in using digital platforms to pay zakat, infaq, and alms. The sample used in this study was 155 respondents who were domiciled in the Jakarta, Bogor, Depok, Tange-rang, and Bekasi (Jabodetabek) regions. In the selection of samples, this study used purposive sampling techniques and data processing was carried out using the IBM Version 26.0 Statistical Package for the So-cial Sciens (SPSS) application. The results showed that all independent variables, namely convenience, expediency, and trust have an influence both partially and simultaneously on consumers' decisions to use digital platforms as a means of paying zakat, infaq, and alms. The easier it is to use, the benefits are felt, and consumer trust in digital platforms when paying for ZIS using digital platforms can increase consum-ers' decision to use digital platforms as a means of paying for ZIS.
The Role of Moderation in The Company's Age on Financial Slack's Relationship to Company Performance
Authors: Yudhanti Ceicilia Bintang Hari , Roida Herlina Yoka
Published: May 2023

This study examines whether financial slack is associated with firm performance and whether this relation-ship is moderated by firm size and firm age. This study consists of 251 firm-years covering the period from 2017to 2019 of 85 companies in the manufacturing industry listed on the Indonesia Stock Exchange (IDX). Our findings indicate that financial slack has a negative effect on company performance. This negative ef-fect is weakened if the size of the company is larger and the age of the company is more mature. In addi-tion, companies with financial slack tend not to use the slack of company financial resources for the benefit of the company. This can be attributed to the tendency of the company's management to use these re-sources to increase additional income or remuneration for managers. The management considers the com-pany's short-term performance which has an impact on increasing management's welfare. These findings emphasize that big size companies will compete with younger companies that tend to invest in research and development. Therefore, large companies will use financial slack for the benefit of the company in or-der to maintain the company's survival in the future. Mature companies have experience in managing com-pany resources and competence in gaining access to the resources needed to survive or grow. Therefore, based on experience and journey to gain access to funding, financial slack will be used for the benefit of the company. This study supports the prediction with evidence from Indonesia manufacture companies, and conclude that financial slack will be managed in aim maintain access to funding in the future.
Pengaruh Insentif Manajemen, Koneksi Politik, Struktur Modal dan Kualitas Audit Sebagai Variabel Pemoderasi terhadap Agresivitas Pajak pada Perusahaan Bank Swasta Nasional
Authors: Putri Diefa Nadya , Putri Vidiyanna Rizal
Published: May 2023

Penelitian ini bertujuan untuk mengetahui pengaruh variabel insentif manajemen, koneksi politik dan struktur modal terhadap agresivitas pajak, kualitas audit dalam memperkuat pengaruh positif insentif manajemen dan struktur modal terhadap agresivitas pajak dan memperlemah pengaruh negatif koneksi politik terhadap agresivitas pajak. Pemilihan sampel menggunakan metode purposive sampling dan sampel dari penelitian ini adalah sebanyak 20 perbankan swasta nasional yang terdaftar di Bursa Efek Indonesia (BEI). Data diperoleh dari data sekunder laporan tahunan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2016. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hipotesis dalam penelitian ini didasarkan pada penelitian terdahulu dan berbagai teori pendukung lainnya. Hasil penelitian ini menunjukkan bahwa koneksi politik berpengaruh negatif signifikan terhadap agresivitas pajak. Insentif manajemen dan struktur modal tidak memiliki pengaruh terhadap agresivitas pajak. Kualitas audit dapat memperkuat pengaruh negatif insentif manajemen terhadap agresivitas pajak.
Dampak Manajemen Laba dan Corporate Social Responsibility pada Tindakan Agresivitas Pajak (Studi pada Perusahaan Pertambangan Terdaftar di BEl Periode 2014-2018)
Authors: Aryoputro Krisna Devara , Geraldina Ira
Published: May 2023

Penelitian ini bertujuan untuk mengetahui pengaruh Manajemen Laba, Corporate Social Responstbility terhadap agresivitas pajak pada perusahaan pertambangan tahun 2014-2018 yang terdaftar pada BEl. Adapun variabel dependen yang digunakan dalam penelitian ini adalah agresivitas yang diukur dengan GAAP ETR, lalu Variabel independen Manajemen laba yang diukur dengan (Modified Jones Model) dan corporate social responsibility diukur dengan (CSRDI) dan variabel kontrol leverage diukur dengan (rasio leverage), Size diukur dengan Ln of total asset dan Liquidity diukur dengan (rasio liquidity). Pemilihan sample menggunakan metode purposive sampling dan sampel penelitian ini berjumlah 19 perusahaan dari total perusahaan pertambangan yang terdaftar di BEl. Metode pengolahan data menggunakan analisis regresi linier berganda dengan software Eviews 9. Hasilnya Manajemen laba tidak berpengaruh terhadap agresivitas pajak. Corporate social responsibility berpnegaruh negatif terhadap agresivitas pajak.
Pengaruh Good Corporate Governance terhadap Manajemen Laba dan Efeknya terhadap Kinerja Keuangan (pada Perusahaan Perbankan di BEI Tahun 2015 – 2017)
Authors: Rahmat Riyad Goza , Istianingsih Istianingsih
Published: May 2023

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, kepemilikan manajerial, dewan komisaris independen terhadap manajemen laba dan efeknya terhadap kinerja keuangan pada perusahaan perbankan tahun 2015-2017. Adapun variabel independen yang digunakan dalam penelitian ini adalah kepemilikan institusional, kepemilikan manajerial, dewan komisaris independen, komite audit dan manajemen laba. Sementara itu variabel dependen manajemen laba diukur dengan model discretionary revenue dan kinerja keuangan diukur dengan proksi Tobins’q. Pemilihan sampel menggunakan metode purposive sampling dan sampel dalam penelitian ini ada 41 perusahaan dari sektor perbankan. Metode pengolahan data menggunakan analisis regresi linier berganda dengan software Eviews 9. Hasilnya dewan komisaris independen tidak berpengaruh terhadap manajemen laba dan kepemilikan manajerial, kepemilikan institusional dan komite audit berpengaruh terhadap manajemen laba. Manajemen laba berpengaruh terhadap kinerja keuangan.
Analisis Sistem Informasi Akuntansi Penerimaan Kas (Studi Kasus pada PT.XYZ di Bekasi, Jawa Barat)
Authors: Zarasmin Oktafira Shabila , Saad Bani
Published: May 2023

Sistem penerimaan kas memiliki peranan penting dalam mendukung proses pengelolaan kas. Karena kas merupakan aset yang paling likuid sehingga dalam penanganannya perlu adanya penjagaan dan pengawasan yang baik. Sistem Penerimaan Kas yang baik akan menghasilkan pelaksanaan dan hasil yang baik bagi fungsi-fungsi yang terkait. Dalam penelitian analisis sistem informasi akuntansi penerimaan kas PT. XYZ (Bekasi, Jawa Barat), menggunakan analisis kualitatif deskriptif. Metode ini bertujuan untuk menjabarkan kegiatan yang ada pada perusahaan. Data-data seperti wawancara, walkthrough dan dokumentasi yang diambil berfungsi untuk menganalisa dan menguraikan tahap-tahap yang terjadi serta berguna untuk menarik kesimpulan. Hasil penelitian yang dilakukan penulis memperoleh kesimpulan bahwa penerapan sistem informasi akuntansi penerimaan kas pada PT. XYZ beserta pengendalian internalnya sudah sangat baik dan sesuai dengan teori.
Pengaruh Kepuasan Kerja, Kinerja Auditor dan Komitmen Afektif terhadap Keinginan Berpindah Kerja Auditor (Studi Empiris: KAP di Jakarta Selatan)
Authors: Ardini Mahda Ulfa , Darya Komar
Published: May 2023

Penelitian ini bertujuan untuk menguji pengaruh kepuasan kerja, kinerja auditor dan komitmen afektif terhadap turnover intention auditor. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik Souths's Jakarta. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling accounting to criteria dan diperoleh 165 responden. Hasil penelitian ini dapat disimpulkan sebagai berikut kepuasan kerja berpengaruh negatif dan signifikan terhadap turnover intention auditor. Kinerja auditor berpengaruh negatif dan signifikan terhadap turnover intention auditor. Dan Komitmen Afektif berpengaruh negatif dan signifikan terhadap turnover intention auditor
Pengaruh Mekanisme Good Corporate Governance terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019
Authors: Wardana Faisal Rizky , Darya Komar
Published: May 2023

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan mekanisme Good Corporate Governance terhadap kinerja keuangan perusahaan. Variable dependent penelitian ini menggunakan kinerja keuangan, Return On Asset (ROA), dan variable Independen penelitian ini adalah Good Corporate Governance dengan menggunakan Komite Audit, Komisaris Independen, Kepemilikan Manjaerial. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Penelitian ini menggunakan purpose sampling method dengan jumlah pengamatan penelitian 210, namun ada beberapa outlier yang harus ada dikeluarkan untuk mendapatkan asumsi normalitas data. Ada perusahaan yang dapat digunakan sebagai sampel penelitian. Teknik analisis penelitian ini menggunakan multiple linear regression dan untuk mengukur signifikansi menggunakan uji parsial atau uji t yang di olah dengan program Eviews9. Berdasarkan”hasil penelitian yang telah dilakukan secara parsial, Komite Audit tidak berpengaruh terhadap Kinerja Keuangan perusahaan” manufaktur. Berdasarkan”hasil penelitian ini Komisaris Independen tidak berpengaruh terhadap Kinerja Keuangan perusahaan “manufaktur. Berdasarkan”hasil penelitian ini Kepemilikan Manajerial berpengaruh tidak signifikan terhadap Kinerja Keuangan perusahaan manufaktur.
Analisis Rasio Keuangan terhadap Harga Saham Pada Perusahaan LQ45 yang Terdaftar pada Bursa Efek Indonesia Periode 2014-2018
Authors: Mukti Aldo Pratama , Putri Vidiyana Rizal
Published: May 2023

Penelitian ini bertujuan untuk mengetahui pengaruh dari Current Ratio, Earning per Share, Debt to Equity Ratio, Return on Equity, dan Total Asset Turnover terhadap Harga Saham. Objek penelitian pada penelitian kali ini adalah perusahaan yang terdaftar dalam LQ45 di Bursa Efek Indonesia (BEI) pada tahun 2014-2018. Penelitian ini menggunakan metode purposive sampling sehingga diperoleh 44 perusahaan dengan 177 observasi. Penelitian ini menggunakan model fixed effect dan analisis regresi berganda yang digunakan dalam hipotesis. Penelitian ini memberikan hasil bahwa pada perusahaan LQ45 Current Ratio berpengaruh positif terhadap Harga Saham; Earning Per Share berpengaruh positif terhadap Harga Saham; Debt to Equity Ratio tidak berpengaruh terhadap Harga Saham; Return On Equity tidak berpengaruh terhadap Harga Saham; dan Total Asset Turnover berpengaruh positif terhadap Harga Saham.
Analisis Pengaruh Kepemilikan Manajerial, Profitabilitas dan Research and Development terhadap Pengungkapan Modal Intelektual pada Perusahaan Sektor Industri Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017
Authors: Amir Zahida Kamalia , Novita Nova
Published: May 2023

Penelitian ini bertujuan untuk menguji pengaruh Kepemilikan Manajerial, Profitabilitas dan Research and Development terhadap pengungkapan modal intelektual pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Sampel dalam penelitian ini berjumlah 24 perusahaan sektor industri barang konsumsi tahun 2015-2017 yang dipilih menggunakan metode purposive sampling. Data diperoleh dari laporan tahunan dan laporan keuangan perusahaan yang telah dipublikasi. Diperoleh jumlah sampel sebanyak 24 perusahaan dengan total sampel 72 yang layak dianalisis dan diuji. Hasil penelitian ini menunjukkan bahwa (1) Kepemilikan Manajerial tidak berpengaruh terhadap Pengungkapan Modal Intelektual, (2) Profitabilitas tidak berpengaruh terhadap Pengungkapan Modal Intelektual, dan (3) Research and Development berpengaruh negatif terhadap Pengungkapan Modal Intelektual.
Model design to look for patterns related to suicide in social networks
Authors: Reyna-Morán Lizethe Guadalupe , Luna-Rosas Francisco Javier , Medina-Veloz Gricelda
Published: May 2023

Many people with suicidal ideation use social forum platforms to post or discuss information about this complex topic. The key objective of our study is to design and evaluate a model to find patterns linguistically related to suicide. We address the detection of suicidal ideation through machine learning by applying it to the social network Twitter. To do this, we use different linguistic processors to obtain characteristics of each tweet and then catalog them using unsupervised classifiers. Finally, this information is used by 7 types of supervised learning (Naive Bayes, KNN, MLP, SVM, Decision Tree, Adaboost y Random Forest) and perform a comparative analysis of the classifiers using evaluation parameters, mainly accuracy. Our experiment shows 42 classification results, as well as sequential and parallel processing time data from the best-supervised machine learning, Random Forest.
Design and manufacture of a splint prototype for the upper extremities of the human body
Authors: Licona-González Marlon , Ibarra-Robles Gabriel Ted , Blas-Sánchez Luis Ángel , Mentle-Galindo Margarita
Published: May 2023

The article presented below shows the process carried out for the elaboration of a splint prototype and the techniques used for its elaboration, the design is carried out with the solidworks software, the designs with the most optimal forms that confer a greater resistance are analyzed. to the prototype, the configuration of the laminating software and the correct orientation for its manufacture are shown. A review of the optimal materials for its manufacture is made, such as PLA, PETG and ABS. For the printing of the prototype, an Ender 3 pro model 3D printing machine will be used, while the Simplify 3D program will be used for the configuration of the printer, which will allow us to configure temperature parameters, such as the extruder temperature, temperature of bed, layer height, printing speed, filling percentage among others.
Other Environmentalisms: Resisting Colonial Legacies in Architecture Education
Authors:   American University of Sharjah, Tabbarah Faysal
Published: May 2023

The paper describes a teaching pedagogy deployed simultaneously in a seminar and design studio, titled Other Environmentalisms. The pedagogy critically examines and reimagines the production of contemporary architecture in the Middle East and North Africa (MENA) by interrogating the relationship between architecture, the environment, and colonial legacies. This has been developed within two ongoing challenges in the MENA: 1. The erasure of nuanced cultural specificities in the architectural imaginary; and 2. Climate crisis. Specifically, the paper problematizes how teaching about the environment in MENA’s architectural institutions, especially those driven by North American curriculums, reproduces a problematic form of Environmental Orientalism. By Environmental Orientalism I mean the systemic weaponizing of narratives that conceal the heterogeneity of the biophysical environment of the MENA, amplifying narratives around the homogeneity of a hot desert barely able to support a struggling pastoralism. This also permeates contemporary architectural production in the MENA and is made doubly problematic when the majority of the student bodies originate from diverse ends of the MENA. The paper is structured in three parts. First, I will unpack the theoretical framework and contextual background that enables the integration of orientalist critiques and environmental history methodologies. Second, I will outline a seminar course structure and the narrative logic that investigates these issues. Finally, I will describe the application of this framework into a design studio environment.
A Biophilic Approach to Net-Positive Design: Studio Lessons
Authors:   University of Minnesota, Guzowski Mary
Published: May 2023

This paper discusses the curricular objectives, exercises, design tools, methods, and outcomes of a seven-week graduate studio that explored a biophilic approach to net-positive design. We may be well aware of the performance and pragmatic aspects of net-positive energy in architecture, but what are the experiential and aesthetic opportunities and benefits? Could beauty, health, and well-being be as important to net- positive as are reducing waste, energy consumption, and environmental impacts? Biologist and naturalist E.O. Wilson’s “Biophilia Hypothesis” suggests that there is an innate need for human connection with nature. A biophilic approach to net-positive design encourages students to investigate the intersections between regenerative design responses to natural systems, habitat, environmental and bioregional forces, passive strategies, and health and well-being. This paper discusses design objectives, methods, tools, and outcomes of six sequential exercises that developed over the course of the seven-week studio. The iterative exercises used physical and digital study models, envelope details, sketching, photography, time-lapse video, and qualitative and quantitative assessments. Students considered the poetic, pragmatic, and performance-based design issues, trade-offs, and design implications.
Zairja-Thinking: A Second Virtuality for Design
Authors:   Pennsylvania State University, Kunze Donald
Published: May 2023

With the increased transfer of training tasks from corporate architectural practice to universities, “learning” has shifted its component parts in the direction of determinative efficiency. Many of thought’s traditional schematics, both in formal philosophy as well as cultural practices, have been put out of range on behalf of vocational aims. The Zairja is a set of linked techniques that, having stood the tests of time and diverse cultures, media, and mindsets, is now, paradoxically, the “odd man out” in comparison to cognitivist models of mind and their virtual reality counterparts. This essay argues that the commitment to “virtual reality” should yield, in the interest of studio creativity, to consideration of the Zairja’s unique access to a “second virtuality.
Two Houses: Case Studies in Hubris and Stewardship
Authors:   Ferris State University, Cosper Christopher L.
Published: May 2023

In 2015 and 2016, two very different houses were torn down: Ray Bradbury’s house in the Cheviot Hills neighborhood of Los Angeles, and the Bavinger House, designed by Bruce Goff, outside Norman, Oklahoma. At first examination, these two houses had little in common: Ray Bradbury’s house dated from 1937 and was conventional for L.A. houses of its time, notable only for its bright yellow color—and its resident, a 20th century literary master. Meanwhile, the Bavinger House, built between 1951 and 1955, was known for its singular quality, arguably the masterpiece of a master architect. Despite the differences in the houses, the stories of their demolition have many overlapping qualities. Specifically, the destruction of these houses was the result of a lack of stewardship and an excess of hubris. In the case of the Bradbury House, the house was ultimately judged on its architectural merits alone, isolated from its notability as the residence of an important author and screenwriter. The final owners of the Bradbury House—who purchased the house with the explicit intent of demolishing it—showed utter contempt for the home’s cultural significance. In the case of the Bavinger House, the owner—who inherited the property—showed no regard for or understanding of the house’s architectural value. In both cases, significant heritage was lost because people acted as property owners, not cultural stewards. In neither case was the idea of an obligation to others paramount or, arguably, even present. Notably, the stories of the demolitions played out in the media, but perhaps more dramatically on social media, where premature obituaries of the Bavinger House may have helped seal its fate. In both cases, concerned citizens used social media to voice their desire that the houses be preserved, but in both cases, those citizens were ignored. More than just an interesting tale of two demolished houses, the stories of the Bradbury House and the Bavinger House provide case studies to explore aspects of collective memory, conservation, and stewardship.
PENGARUH PENAMBAHAN BUBUR BUAH KELAPA MUDA TERHADAP KARAKTERISTIK MARSHMALOW
Authors: Beat Cornelia E. F. , Lalujan Lana E. , Djarkasi Gregoria S. S.
Published: May 2023

ABSTRACTThe purpose of this study was to obtain the best concentration of young coconut pulp based on the sensory value, chemical and physical composition of the marshmalow. The study was carried out using a completely randomized design (CRD), with the addition of coconut pulp treatment consisting of 4 treatment levels, namely, A (0% fruit pulp), B (10% fruit pulp), C (20% fruit pulp), and D (30% pulp). The parameters analyzed were sensory properties, density, moisture content, ash content, reducing sugar content, and fat. The results of the research on making marshmalows with the addition of young coconut pulp showed that treatment C (20% pulp) was the most preferred treatment based on color, aroma, taste, and texture and had a density value of 0.56 g / cm3, 24 moisture content. 18%, ash content 0.21%, reducing sugar 6.53%, and fat 1.55%. Keywords: coconut, marshmalow. ABSTRAKTujuan penelitian ini adalah untuk mendapatkan konsentrasi bubur buah kelapa muda terbaik berdasarkan nilai sensoris, komposisi kimia dan fisik dari marshmalow. Penelitian dilakukan dengan menggunakan Rancangan Acak Lengkap (RAL), dengan perlakuan penambahan bubur buah kelapa muda yang terdiri dari 4 taraf perlakuan yaitu, A (0% bubur buah), B (10% bubur buah), C (20% bubur buah), dan D (30% bubur buah). Parameter yang di analisis adalah sifat sensoris, densitas, kadar air, kadar abu, kadar gula reduksi, dan lemak. Hasil penelitian pembuatan marshmalow dengan penambahan bubur buah kelapa muda menunjukkan bahwa perlakuan C (20% bubur buah) merupakan perlakuan yang paling disukai panelis berdasarkan warna, aroma, rasa, dan tekstur dan memiliki nilai densitas 0,56 g/cm3, kadar air 24,18%, kadar abu 0,21%, gula reduksi 6,53%, dan lemak 1,55%. Kata kunci: kelapa, marshmallow.
Implementasi Aplikasi Informasi Kajian Islami di Masjid Nurul Iman
Authors: Gunawan Dedi , Abdullah  , Haidar Dzaky , Bayram AT Muhammad , Saputra Rizqi Kurniawan
Published: May 2023

All Muslims must impart the great laws of Islam to all mankind so that they can feel peace and tranquility. In addition to the obligation to preach, Islam requires followers to study the religion. The more religious knowledge we have, the better we fear Allah and protect ourselves from disobedience. Because with religious knowledge, we can know what is good and what is bad. is not. Second, the potential for technological development, especially in Indonesia, is driven by several factors, such as the heavy use of the Internet, the increase in Islamic Websites on the Internet, and live streaming of Islamic studies, especially at Majid Nurul Iman Blok M. Supported. The development of this research information system application was designed based on community needs obtained through research methods, interviews, and questionnaires. During the design phase, use case and activity diagrams are used to describe the relationships that occur in each flow, data flow diagrams are used to determine user access levels (superadmin vs. admin), and ERDs are Used for database design. In the final stage, the test uses usability testing to get her SUS score. Here we measure the feasibility of finding problems and applying the information systems of this study according to the needs of the community. Finally, we can conclude that the development of this research information system application can be used according to the needs of the community. As such, this service activity can provide benefits and convenience to Muslims in acquiring religious knowledge.
The Effect of Structured Assignments Assisted by Smartphones in Online Science Learning on Elementary Schools
Authors: Debbyanty Debbyanty , Sinring Abdullah , Adji Sandra Sukmaning
Published: May 2023

Learning science has many studies that are abstract and cannot be directly seen. So we need media that can help explain it. In addition to elementary school students who are at the concrete operational stage who are able to think logically but can only understand objects that they can see. The structured assignments method assisted by smartphone media will encourage students to easily understand the material. The research aims to analyze the effect of structured assignments assisted by smartphone in online learning on science learning outcomes for elementary school students. This research with a quantitative approach is an experimental type with a one group pretest-posttest design model that uses class VI students at SD Negeri 102 Makale 5 as research subjects. Based on data analysis using the t test obtained Sig.(2-tailed) 0.00 <0.05, it can be concluded that giving structured assignments assisted by smartphones in online learning has an effect on the science learning outcomes of elementary school students.