bluuebunny/crossref_metadata_2025 huggingface dataset:
Evaluation of Online Practical Courses and Exams from the Students' Perspectives of Physiotherapy and Rehabilitation Department: Sample of Pamukkale University
Authors: ÜNAL Ayşe , ALTUĞ Filiz
Published: December 2021

Background and aim: Due to the pandemic, all courses and exams in the physiotherapy and rehabilitation department continue through online training. The purpose of this study is to evaluate the online practical courses and exams from the point of view of the students of the physiotherapy and rehabilitation department. Materials and methods: Two hundred volunteers who are 2nd and 3rd year students taking practical vocational courses online at Pamukkale University School of Physical Therapy and Rehabilitation in the fall semester of the 2020-2021 academic year were included in the study. Students who accepted to participate in the study were sent an evaluation form prepared via Google Forms and asked to fill it out online. The level of satisfaction with the online method of teaching applied courses was evaluated using the Satisfaction Scale for E-Course (SSEC) and the online method of conducting the exams using the E-Assessment Attitude Scale (EAAS). Results: A total of 200 students (145 female, 55 male) with a mean age of 21.36±2.70 years were included in the study. 43.5% (n=87) of the students were second-year students and 56.5% (n=113) were third-year students. 79% (n=158) of the students stated that face-to-face education is better than distance education, 17.5% (n=35) stated that distance education is sufficient and 3.5% (n=7) stated that face-to-face education is stated that there was no difference between the mean total score of the second graders on SSEC was 112.80±31.73, and the total score on EAAS was 67.36±13.72. The mean total score of SSEC of the third graders was 100.46±26.76, and the total score of EAAS was 66.60±11.69. While the second-year students' level of satisfaction was higher (p=0.004), their views on exams were similar (p=0.677). A statistically significant positive correlation was found between the students' level of satisfaction with the course and their perspectives on the exams (p=0.001; r=0.369). Conclusion: Although the course materials are rich during distance education in the 3rd grade, where the application-oriented courses are more intense, the level of satisfaction with the courses is lower since the students do not have the opportunity to practice one-on-one. In order to eliminate these deficiencies of the students, concentrated practical trainings can be applied in small groups under pandemic conditions.
Promotion Costs Analysis To Increased Volume Sales In The Convection Companies
Authors: Listiawati  , Karta Negara Salam  , Retno Wulansari  , Pramudi Harsono
Published: December 2021

The purpose of this study is to obtain empirical data about whether or not there is a relationship between sales promotion costs and sales volume and how much influence the promotion costs have on sales volume at the company. In this study, the documentation method was used in data collection, then proceeded to the analysis process using correlation and regression analysis.The population in this study is the total cost of sales promotion and sales volume at the company. Due to the limitations of time, cost, manpower, and so on, the researchers took samples, namely sales promotion costs, and company sales volume, between 2018-2020.Based on the results of the analysis for three years, it was obtained that r XY = 0.718 with N = 36 and a significant level of 0.000, obtained r table = 0.708. This shows r xy> r table, which means that r XY is significant and Ha is accepted. Because Ha is accepted, there is a positive and significant relationship between Sales Promotion Costs and Sales volume at convection companies. Furthermore, the influence of Biya promotion on sales volume can be seen on the determinant coefficient (R 2) where it is mentioned in a row in 2018; 2019; and 2020 is 0.675; 0.554; and 0.507. this shows that the average annual promotion costs have an effect of more than 50% on the company's sales volume.
Government Policy In Coastal Management And Small Island Muna Regency, Indonesia
Authors: La Ode Restele  , La Ode Sahaba  , La Ode Muh Munadi
Published: December 2021

Improving the management of coastal areas and small islands needs to have the support of the State of Indonesia as the world's maritime axis area because it has abundant fisheries and marine wealth. The study was conducted in Muna Regency in April-June 2021 with the determination of the location of purposive sampling in the archipelago. Research uses qualitative and quantitative approaches with data collection methods including observations, interviews and document studies using SWOT analysis. The results of the study showed the Muna Regency government in improving the management of coastal areas and small islands provides convenience and support both namely financial access, coaching, counseling and assistance for fishing communities.
Designing A Virtual Jakarta Tourism Application On Android Os And Virtual Reality Tools
Authors: Arman Syah Putra  , Dona  , Pas Mahyu Akhirianto  , Nurul Aisyah
Published: December 2021

The background of this research is to make a prototype of a Jakarta virtual tourism application system using Android OS and using virtual reality tools. The method used by this panel is to use a literature review and create an application prototype that will be applied to the making of a virtual Jakarta tourism program. The results of this study are the application of virtual reality tools on the Jakarta virtual tourism application which aims to help the tourism sector affected by the COVID-19 pandemic and the manufacture of application prototypes that use the Android OS. The limitation of this research lies in making an application prototype using the Android OS which is not perfect and has not produced a real application. This research is very useful for the development of the tourism sector during the COVID-19 pandemic and in the future, so that tourists can choose to travel online or offline.
The Effect of Ease of Application and Ease of Payment in Online Sales to Increase Sales
Authors: Arman Syah Putra  , Dismita Citra Dewi  , Hendi Kariyanto  , Murlita  , Risdianto
Published: December 2021

The background of this research is to find out how to increase sales by using a new method, namely the online sales method. With this method, the writer wants to know what variables can affect the sales increase variable. Therefore, the variables raised in this writing are: the ease of using the application variable and the convenience variable in paying for the online purchase system with these variables it is known what variables influence in order to improve sales of a product online. The method used in this study is to use quantitative methods using survey tools. Carried out to 100 sellers who sell their products online, therefore the results of the data obtained will be real data in the field so that they can find out whether these variables affect the increasing variables n rate of sales made online. The problem raised in this study is how to determine a variable that can affect other variables. The variables raised in this study are the variable ease of using the application and the variable convenience in your payment to increase sales made online. The purpose of this study is to find out how to increase sales of a product or service with an online sales method system. Therefore, the author wants to know what variables affect online sales in order to increase sales of a product or service.
Customer Relationship Management In Banking Sector Case Study Of Conventional Banks
Authors: Dennis Rydarto Tambunan  , Heru Kreshna Reza  , Melly Susanti  , Sabri
Published: December 2021

The importance of Customer Relationship Management (CRM) to help businesses acquire new customers, retain existing ones and maximize their lifetime value. This paper discusses the role of Customer Relationship Management in 4 bank units and the need for Customer Relationship Management to increase customer value by using several analytical methods in CRM applications. This paper attempts to identify the technological revolution witnessed by commercial banks and to what extent it has benefited banks to build better customer relationship management (CRM) services between public sector banks and private sector banks. The purpose of this study is 1) to analyze customer opinions about bank CRM in relation to service quality management. 2) To find out the customer's opinion about the bank's CRM on customer relationship management. This study uses primary and secondary data. Primary data will be collected by distributing structured questionnaires to conventional banks (Private and Government). Secondary data will be collected from records published by the financial services authority (OJS), standard textbooks and published research papers, and through web information. The primary data required will be collected from 6 banks in Bengkulu. In addition to collecting information from banks, it also collects information from the general public who have bank accounts.
Management Strategy for Quality Improvement of Madrasah-Based Education in North Sulawesi
Authors: Nurhayati  , J.A.M. Rawis  , H.N. Tambingon  , Jeffry.S.J. Lengkong
Published: December 2021

This research focuses on the management of madrasa-based education quality improvement strategies in North Sulawesi. The research was conducted at three madrasah, namely Manado State Madrasah Tsanawiyah (MTs Negeri 1 Manado), Bitung State Madrasah Tsanawiyah (MTs Negeri 1 Bitung) and Kotamobagu State Madrasah Tsanawiyah (MTs Negeri 1 Kotamobagu). The research method used is descriptive qualitative with data collection techniques through observation, interviews, and documentation. The results of this study indicate that the Strategic Planning for improving the quality of madrasa-based education at MTs Negeri 1 Manado, MTs Negeri 1 Bitung and MTs Negeri 1 Kotamobagu City is carried out by involving all components of madrasas and stakeholders in an effort to improve the quality of madrasa education while still referring to Islamic values as a characteristic of madrasas. The implementation of the strategy to improve the quality of madrasa-based education is realized by implementing work programs in planning for improving the quality of madrasas such as education and training/training, workshops, seminars, organized by the government, ministries and universities. The impact of implementing strategies to improve the quality of education in madrasas can be seen from a number of indicators such as increased learning outcomes, which can be seen from academic and non-academic achievements achieved by students in various activities, and competitions.
The Effect of Facilities on Motivation and Its Impact on Accounting Understanding
Authors: Ahmad Rivai  , Sungguh Ponten Pranata  , Zakia Fadila  , Maya Syahlina  , Berupilihen Br Ginting
Published: December 2021

The purpose of this study is to determine the role of facilities on accounting understanding through motivation as an intervening variable. The research method is quantitative. The population and samples came from active students as many as 112 respondents. The sampling technique used was quota sampling. The results showed that the facilities indirectly affected students' accounting understanding through motivation at STIE Mahkota Tricom Unggul. This means that motivation has a role in mediating facilities on accounting understanding.
Review: The Level of Organizational Commitment And Integrity From Gender Differences in The Teaching Professional
Authors: Agus Satriawan  , Rina Anindita
Published: December 2021

The present study was aimed to examine level in organizational commitment between different gender among lecturer’s profession. We hypothesized that female lecturer would tend to have higher organizational commitment compared to the male lecturer. Participants were 204 lecturers (103 males, 101 females). Data is processed by statistical t test with the results showing that the organizational commitment of the teaching profession in general is high. However, in contrast to the hypothesis we propose, male organizational commitment is higher than women.
Good Corporate Governance and Corporate Social Responsibility in Moderating the Effect of Environmental Performance on Financial Performance
Authors: Koko Safitri
Published: December 2021

The purpose of this study was to determine how much influence environmental performance has on financial performance and the influence of Good Corporate Governance and Corporate Social Responsibility on companies listed on IDX30 for the period February – April 2021. By using a descriptive approach and the SEM-PLS method. This research was conducted by taking secondary data. Sources of data were obtained from the annual report published on the Indonesia Stock Exchange (IDX) in 2019 on the website (www.idx.co.id) and the CPRP report issued by the Ministry of Environment and Forestry in 2018-2019. The results showed that; (1) Environmental performance has an effect on financial performance, with P Values of 0.023 <0.05. (2) Good Corporate Governance does not moderate the relationship between environmental performance and financial performance, with P Values of 0.196 > 0.05. (3) Corporate Social Responsibility as a moderator of the relationship between environmental performance and financial performance, with P Values of 0.024 <0.05.
Power Business Intelligence in the Data Science Visualization Process to Forecast CPO Prices
Authors: Albara  , Al-Khowarizmi  , Riyan Pradesyah
Published: December 2021

Forecasting is one of the techniques in data mining by utilizing the data available in the data warehouse. With the development of science, forecasting techniques have also entered the computational field where the forecasting technique uses the artificial neural network (ANN) method. Where is the method for simple forecasting using the Time Series method. However, the ability to create data visualizations certainly hinders researchers from maximizing research results. Of course, with the development of the Power BI software, the data science process is more neatly presented in the form of visualization, where the data science process involves various fields so that in this paper the results of forecasting the price of crude palm oil (CPO) are presented for the development of the CPO business with the hope of implementing the Business Process. intelligence (BI) by involving ANN, namely the time series for forecasting. From the final results, accuracy in forecasting with time series involves 2 accuracy techniques, the first using MAPE and getting a result of 0.03214% and the second using MSE to get 962.91 results.
Analysis Of Implementation Of Fixed Asset Accounting According To Psak No. 16 In Pt Gajah Tunggal Tbk
Authors: Diah Aryati Prihartini  , Early Armein
Published: December 2021

In supporting the company's growth and development activities to achieve its goals, the company requires an asset or assets. Assets are a form of wealth and resources owned by the company. Fixed assets have a very important position in the company so that it can run well. The purpose of this study was to determine the suitability of the application of fixed asset accounting at PT Gajah Tunggal Tbk to the recognition of property and equipment, measurement of the time of disclosure of property, plant and equipment, measurement after disclosure of property, plant and equipment, derecognition of property and equipment, and disclosure of property, plant and equipment compared to PSAK No. 16. The data used in this scientific writing is Secondary Data in the form of information regarding the Accounting Application of Fixed Assets of PT Gajah Tunggal Tbk in the 2019 Financial Statements. The data analysis method used in this scientific writing is the descriptive-comparative analysis method. From the results of this study, it can be concluded that PT Gajah Tunggal Tbk in carrying out its Fixed Assets accounting policies in accordance with PSAK No. 16 but PT Gajah Tunggal Tbk has not adopted PSAK No. 16 in its financial statements. The author assumes the application of accounting by PT Gajah Tunggal Tbk regarding PSAK No. 16 has complied with financial accounting standards. Therefore, the application of accounting for PT Gajah Tunggal's fixed assets must be maintained, carried out effectively and the company can adopt PSAK 16 in its financial statements.
Can Company Value In Intervening By Profitability And Capital Structure (Manufacturing Sector Evidance Listed on IDX 2012-2017)
Authors: Fitria Haquei
Published: December 2021

This study aims to examine the effect of profitability mediation and capital structure on the effect of company growth on firm value. The study was conducted on manufacturing companies listing on the Indonesia Stock Exchange in 2012-2017 with a total sample of 17 companies. The research data was analyzed using causal step regression analysis and product of coefficient models with the help of the SPSS version 19.00 application. The results of testing the hypothesis obtained by sales growth is not significant to the value of the company. Sales growth has a negative effect on profitability. Profitability has a significant positive effect on firm value. The company's growth has a significant positive effect on capital structure. Capital structure has a significant negative effect on firm value. Profitability does not mediate the influence of company growth on firm value. Capital structure is able to mediate the influence of company growth on firm value.
Losses in Pharmaceutical Supply Chains: challenges in efficient vaccine distribution and utilization
Authors: Pozniak Oksana , Khmylievska Valentina , Ishimwe Marie Jeanne
Published: December 2021

The article is devoted to the research the problems that arise in pharmaceutical vaccine supply chains. Slow vaccination leads to global economic losses, and the lack of free access to vaccines in many developing countries is a problem not so much in the economic category as in the cost of human life category, which is confirmed by the research of the International Monetary Fund (IMF) and the United Nations (UN). Pharmaceutical vaccine supply chains are subject to special organization and flow management requirements to avoid waste. In the context of the Covid-19 pandemic, bottlenecks inevitably arise that lead to economic, social, human losses, potential and real losses of vaccines and an increasing pressure on reverse logistics. The main bottlenecks at each stage of the supply chain have been identified, which indicate a shift in the main problems in the pharmaceutical supply chain to the distribution and last mile logistics. A detailed analysis of the vaccine distribution system in the city of Kiev was carried out with the help of sites that cover information on used vaccines and losses based on the types of vaccination points of different forms of ownership. Vaccination sites were ranked according to the degree of effective use of vaccines. As a result, the problems of insufficient information support of the vaccination campaign by government agencies were identified, which leads to the loss of vaccines. The role of the state in solving these problems was assumed by public organizations. To accomplish these tasks, an interactive vaccination map was launched, which makes it possible to find the nearest vaccination point, see how many vaccinations were given in a particular medical institution and how many vaccine doses were potentially lost. For the study, empirical research, data analysis and synthesis, expert assessments and generalization methods were used. Calculated the amount of real and potential monetary losses from vaccines that have been disposed of. Recommendations on the use of innovative tools such as Blockchain to prevent potential and manage existing problems in pharmaceutical vaccine supply chains were provided.
THE AUTOLYSIS PRODUCTS OF GLUCOSINOLATES IN „LEPIDIUM CAMPESTRE“ (L.) W. T. AITON (BRASSICACEAE)
Authors:   State University of Novi Pazar, Serbia, Dekić Milan S. , Gusinac Amina M.
Published: December 2021

Plant samples of Lepidium campestre (L.) W. T. Aiton (pepperwort) were analyzed in detail by GC and GC-MS. The analysis of the autolysates obtained from inflorescences, stems, leaves, and underground parts and the essential oil obtained by hydrodistillation allowed the identification of a series of glucosinolate degradation products, mainly isothiocyanates and nitriles. Besides previously identified ones in this species, the analyses resulted in the identification of degradation metabolites identified in pepperwort for the first time, and suggested the presence of heptyl glucosinolate, 3- phenylpropyl glucosinolate, glucoiberverin, glucoiberin, sinalbin, glucoerucin, glucoberteroin, gluconasturtiin, glucolepigramin, glucolesquerellin, glucobrassicanapin, and glucotropaeolin in this species as the most likely glucosinolate precursors. The results showed the localized accumulation of glucoberteroin, glucoerucin, and glucolesquerellin in the roots, the plant organ most exposed to pathogens, whereas sinalbin and glucobrassicanapin were accumulated in the reproductive organs and the organs most exposed to herbivores, i.e. in the aerial parts of the plant.
NUCLEOPHILIC SUBSTITUTION REACTIONS OF THE CAFFEINE- DERIVED PT(II) AND PD(II) COMPLEXES WITH IMPORTANT BIOMOLECULES
Authors:   University of Kragujevac, Institute for Information Technologies, Jovanović-Stević Snežana , Bogojeski Jovana , Caković A. , Petrović B.
Published: December 2021

The application of transition metal complexes as chemotherapeutics has been presented throughout the history. Platinum-based drugs are widely used as anticancer agents with a broad range of antitumor activities. The study of the substitution reactions of metal complexes with nitrogen containing biomolecules can help to develop new antitumor drugs with improved characteristics. Kinetics of the substitution reactions of [Pt(caffeine)2Cl2] and [Pd(caffeine)2Cl2] (caffeine = 1,3,7-trimethylxanthine) complexes with biologically important ligands such as 9-methylguanine (9-MetGua) and guanosine-5’-monophosphate (5’-GMP) were studied by UV-Vis spectrophotometry and by stopped-flow technique. Kinetics measurements were performed under the pseudo-first order conditions at 37 °C and pH = 7.2 (25 mM Hepes buffer) in addition of 50 mM NaCl. The obtained results showed that all substitution reactions undergo the two reaction steps giving the [M(caffeine)2(Nu)2] (M = Pd(II) or Pt(II) and Nu = 5′-GMP or 9-MetGua) as the reaction product. Additionally, [Pd(caffeine)2Cl2] complex was more reactive compared to analogue platinum-complex, while 9-MetGua reacted faster than 5’-GMP.
Silent losses
Authors: Palacios Alberto
Published: December 2021

Borders are being shut down, but the virus will find ways to make our existence stealthier.
Reumafit
Authors: Forero Illera Elias
Published: December 2021

Four years later, 10 kilos lighter and without the aide of pills to control the aches and pains of the golden years, I am certain that I made the right decision: to exercise
TRANSPORT ECOSYSTEMS, THE NORTHERN SEA ROUTE DURING THE FORMATION OF THE 8TH TECHNOLOGICAL ORDER
Authors: Glushchenko Valery
Published: December 2021

the subject of the article is the ecosystem approach in the modernization of transport systems during the formation of the 8th technological order; the object of the article is the sphere of transport; the purpose of the work is to increase the efficiency of management of the development of transport ecosystems; to achieve this goal, the following tasks are solved: the tasks of system analysis of the development of a new technological order in the transport industry are clarified; the methodology of system analysis of international transport corridors is formed; the image of the future ecosystem of the Northern Sea Route (NSR) is synthesized after modernization on the basis of scientific achievements of the 8th technological order; scientific methods are the theory of hierarchical systems, system synthesis and analysis, logical and heuristic methods, system approach, heuristic forecasting, expert methods, efficiency theory; scientific novelty of the work is determined by the development of methods of system analysis in the field of transport, the methodology of forming the program of modernization of the Northern Sea Route (NSR) on the basis of scientific achievements of the 8th technological order
Transparency as Moderating Tax Avoidance, Profitability, and Leverage on Firm Value
Authors:   Gajayana University Malang, Linantis Radina
Published: December 2021

Firm value can affect the assessment or perception of investors towards the company, because the value of the company reflects the performance of a company. This study was conducted to examine the effect of tax avoidance on firm value, profitability on firm value, leverage on firm value, transparency can moderate tax avoidance on firm value, transparency can moderate profitability on firm value, and transparency can moderate leverage on firm value. The research population is manufacturing companies in the consumption industry sector listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2019. Sampling in this study was conducted using purposive sampling method. The analysis technique uses multiple linear regression models, moderation using Moderated Regression Analysis (MRA). The results of this study indicate that tax avoidance, profitability and leverage have a positive influence on firm value. Transparency can moderate tax avoidance and leverage on firm value. However, on the other hand, the research results show that transparency cannot moderate profitability to firm value.
Comparative Analysis of Company Financial Performance Between Sub Sectors in The Consumer Goods Industry in Indonesia Before and During The Covid-19 Pandemic
Authors:   Department of Business Administration, Universitas Diponegoro, Semarang, Indonesia, Wijayanto Andi
Published: December 2021

During the Covid-19 pandemic, some sectors are predicted to grow while many other sectors slump. This study aims to prove the difference in financial performance between companies in the Food and Beverages, Tobacco Manufacturers, Pharmaceuticals, Cosmetics and Household, and Houseware Sub-Sectors during the Covid-19 pandemic. Measurement of financial performance using the ratio of Return on Assets (ROA) and Return on Equity (ROE). The sample was determined purposively and 44 companies were selected as samples. Methods of data collection using documentation techniques. The research data was obtained from the company's financial statements, annual reports, summary of IDX listed companies, and the IDX Facts Book. Data obtained from the Indonesia Stock Exchange. The data analysis technique used Multivariate Analysis of Variance (MANOVA). Based on the results of data analysis, it can be concluded that the financial performance of the Cosmetics and household, Food and Beverages, and Tobacco Manufacturers sub-sector companies decreased during the Covid-19 Pandemic. The Houseware and Pharmaceuticals sub-sector achieved a significant increase during the Covid-19 Pandemic. There is a significant difference between the financial performance of the Cosmetics and household, Food and Beverages, Houseware, Pharmaceuticals, and Tobacco Manufacturers sub-sector companies listed on IDX before and during the Covid-19 Pandemic.
The Revenues: Changes in the Registration of This Accounting Item in Italy
Authors:   Professor in Business Administration, Management Department- Ca’Foscari Venezia S. Giobbe – Cannaregio 873- 30121 Venezia (Italy), Avi Maria Silvia
Published: December 2021

In November 2021, the .Italian Accounting Board (OIC) issued a draft accounting standard concerning revenues accounting (draft accounting standard OIC 34 The Revenues). The standard sets out some exciting observations that can potentially apply in Italy and other countries that accept the considerations set out in the draft. In the article, the focus will be on what is imposed on medium and large-sized companies.
Coping with School Violence Behaviour of High School Students (Research on High School Students in Da Nang City)
Authors:   Phan Chau Trinh High School, Da Nang, Viet Nam, Yen Tran Thanh
Published: December 2021

In today’s society, there are still school violence behaviors that affect simultaneously seriously to the physical and mental health of students as well as their academic performances. This article will present how high school students in the city of Da Nang cope with these related problems. A study with the participation of 423 students at seven schools in Da Nang city was carried out to describe the fact how students cope with school violence behaviours. Its result shows that the main cause of school violence behavior comes from students’ witnessing various types of violence. In addition, students apply positive responses through actions and emotions when faced with school violence behaviors. Based on the result obtained, the study recommends measures to partially affect the way the schools and families develop their solutions, as well as directly affect the survey subjects.
SOSYAL BİLGİLER ÖĞRETMEN ADAYLARININ ÖĞRETİM TEKNOLOJİLERİ VE MATERYAL TASARIMI DERSİ UYGULAMALARI VE GERİ BİLDİRİMLER HAKKINDA GÖRÜŞ VE DENEYİMLERİ
Authors: UTKUGÜN Ceren
Published: December 2021

Bu araştırmada Öğretim Teknolojileri ve Materyal Tasarımı dersini alan sosyal bilgiler öğretmen adaylarının dersin uygulamaları ve süreçte aldıkları akran ve uzman geri bildirimleri ile ilgili görüş ve deneyimleri belirlenmeye çalışılmıştır. Nitel araştırma yöntemine uygun olarak tasarlanan bu araştırmada durum çalışması deseni kullanılmıştır. Çalışmada, tek bir analiz birimi olarak Öğretim Teknolojileri ve Materyal Tasarımı dersi ele aldığından durum çalışmasının bütüncül tek durum deseni ile yürütülmüştür. Araştırmanın çalışma grubu 2018-2019 akademik yılı bahar döneminde bir devlet üniversitesinin Eğitim Fakültesi Sosyal Bilgiler Öğretmenliği programında 3. sınıfta eğitim gören ve ÖTMT dersini almakta olan 83 öğretmen adayından oluşmaktadır. Çalışmada araştırmacı tarafından geliştirilen yazılı görüş alma formu veri toplama aracı olarak kullanılmıştır. Veri toplama süreci ÖTMT dersi uygulamalarının başlamasını takiben Mart 2019 ve Nisan 2019 tarihleri arasında tamamlanmıştır. Araştırma kapsamında elde edilen veriler içerik analiziyle çözümlenmiştir. Araştırma bulgularının iç güvenirliği ve geçerliğini arttırmak amacıyla temaların altında öğretmen adayı görüşlerinden doğrudan alıntılara yer verilmiştir. Analizler sonucunda elde edilen veriler tablolaştırılarak frekanslarla sunulmuş, doğrudan alıntılarla desteklenmiştir. Sonuç olarak; ÖTMT dersi uygulamaları ve geri bildirimlerin mesleki açıdan kazanımları ile bireysel ve sosyal gelişimlerine katkısı olduğu, materyal hazırlama ve kullanma yeterliliği kazandırdığı, eğlenirken öğrendikleri, motive edici ve öğretici geri bildirimler aldıkları, dolayısıyla sınıf mevcudu kadar fikir sahibi oldukları sonucuna ulaşılmıştır.
ÖĞRETMEN ADAYLARININ YARATICI DÜŞÜNME VE BİLİMSEL SÜREÇ BECERİLERİNE ÖĞRENME NESNELERİ TASARIMININ ETKİSİ
Authors: YAPRAKDAL Ahmet Bilal , ÖZDEMİR Ahmet Şükrü
Published: December 2021

Bu araştırmada, öğrenme nesneleri tasarımının matematik öğretmen adaylarının yaratıcı düşünme ve bilim süreç becerilerine etkisinin incelenmesini amaçlanmıştır. Araştırmanın çalışma grubunu; Marmara Üniversitesi, Atatürk Eğitim Fakültesi, İlköğretim Bölümü, İlköğretim Matematik Öğretmenliği üçüncü sınıfta okumakta ve Web Destekli Matematik Öğretimi dersini almakta olan birinci ve ikinci öğretim toplam 48 öğretmen adayı öğrenci oluşturmaktadır. Çalışmada, öğrenme nesneleri tasarımının matematik öğretmen adaylarının yaratıcı düşünme ve bilimsel süreç becerilerine etkisini araştırmak amacıyla ön test - son test kontrol gruplu yarı deneysel yöntem kullanılmıştır. Ön test - son test kontrol gruplu desen çerçevesinde, bağımlı değişkenler öğretmen adaylarının yaratıcı düşünme ve bilimsel süreç becerileridir. Bu bağımlı değişkenler üzerinde etkisi incelenen bağımsız değişken ise öğrenme nesne tasarımı merkezli yaklaşımdır. Çalışmada bağımsız değişkenin bağımlı değişken üzerindeki etkisini incelemek amacıyla kontrol ve deney grupları oluşturulmuştur. Kontrol grubunda müfredatta belirtilen ders içeriğine uygun ve öğretmen merkezli klasik bir yaklaşım izlenirken, deney grubunda öğrenme nesne tasarımı merkezli yaklaşım izlenmiştir. Öğrenme nesne tasarımı ile ilgili eğitim alanındaki birkaç çalışmadan biri olması, alan yazına yaptığı katkı ve elde edilen bulguları itibariyle araştırmanın önemli olduğu düşünülmektedir.
INDEPENDENT COMMISSIONER’S EXISTENCE AND EXPERTISE INFLUENCES ON INDONESIAN RURAL BANK’S CREDIT PERFORMANCE
Authors: Harjanto Nung , Rahmawati Rahmawati
Published: December 2021

Although the BPR's growth rate is very good, most BPRs of 1,184 (68%) are with limited core capital (CC) of less than IDR 6 billions. One of the main problems with BPRs with core capital below IDR 6 billions is that the credit performances of those Indonesian Rural Banks tend to deteriorate. In the other hand, according to OJK in POJK No.4/POJK.03/2015, the existence of independent commissioner is only compulsory for BPRs with core capital IDR 50 billionss and above.
This research is concentrated to the empirically analyze of the worsening cause of the lack of governance, especially the effects of the existence of independent commissioner and independent commissioner’s expertise on the credit performance of BPRs with core capital below IDR 50 billions. Using purposive sampling, the sample data are taken from BPRs in Central Java Province and Yogyakarta Special Region Province. The secondary data related to these research variables are processed and analyzed by cross-sectional linear regression using SPSS statistic software with a significance level of 5%. This research result shows that independent commissioners' existence and independent commissioner’s expertise have positive significant effects on the credit performance of BPRs with core capital below IDR 50 billions.
Keywords: Credit Performance, Expertise, Internal Governance, Independent Commissioner, and Rural Bank
THE EFFECT OF INTERNAL AND EXTERNAL MECHANISM ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE
Authors: Rudyanto Astrid
Published: December 2021

Corporate social responsibility disclosure should be controlled by internal and external mechanism to make sure that company is doing its business morally. Board of commissioners are responsible for supervising company from internal. This study uses board (of commissioner) diversity as internal mechanism. Board diversity is measured by board size, women on board , and board tenure. Public visibility acts as external mechanism to watch corporate social responsibility disclosure. Public visibility is measured by firm size, profitability, and listing age.  Corporate social responsibility disclosure is measured using content analysis made by Sembiring (2005). This study aims to examine the effect of board diversity and public visibility on corporate social responsibility disclosure. Using 177 manufacturing companies listed in Indonesia Stock Exchange in the period of  2013-2015, the result shows substitution association of internal and external mechanism on corporate social responsibility disclosure. This shows that one of those mechanisms is enough to increase corporate social responsibility disclosure and regulator shall consider external mechanism for making regulation on internal mechanism.

Keywords: board diversity, corporate social responsibility disclosure, external mechanism, internal mechanism, public visibility
Accounting Information System Design in iFrames : Case Study on Health Sector Blud of Jakarta Province
Authors: Tribuana Bramadhani
Published: December 2021

This research was conducted based on the absence of an adequate accounting information system (AIS) that can be applied to the Regional Public Service Agency (BLUD) on Jakarta Provincial Government and integrated with budget planning, asset, and inventory information system. This fact is supported by the Indonesian Supreme Audit Institution (BPK) report (2016) that states the existing AIS does not provide complete reporting features, and as a consequence, the stages of preparing financial statements are still done manually.

This research is expected to help identify information system needs, as well as provide logical model designs of AIS as a part of Integrated Financial Reporting and Management Information System (iFRAMES) that are graphically described in data flow diagrams.
This research use case study with data triangulation approach, including interviews and document review. Contingency Theory and PIECES Framework are used in analyzing organizational needs for AIS and using the Framework for the Application of System Thinking (FAST) developed by Whitten and Bentley (2007) as a basis for systems development method theory. This study found that the absence of an adequate AIS has the potential to cause various things, including incomplete accounting cycle, increasing the risk of error in recording and classifying account.
The Effect of Competence Human Resources, Implementing Commitments, Implementation of Regulation and Quality of Training on Compliance with Government Regulation Number 71 of 2010 Regarding Fixed Assets
Authors: Asmawanti-S Dri
Published: December 2021

This study aims to test and prove the influence of human resource competencies, implementing commitments, implementing regulations, and the quality of training on compliance with government regulation number 71 of 2010 regarding fixed assets. The population in this study were all financial management apparatus in the Regional Devices Organization in the City Government of Bengkulu. The data used in this study are primary data, which was obtained by distributing questionnaires to the respondents. The sample in this study amounted to 146 respondents, data analysis was performed using SPSS version 22. Hypothesis testing used multiple linear analysis. The results showed that the competence of human resources, implementing commitment, the application of regulations, and the quality of training proved to have a positive effect on compliance with government regulation number 71 of 2010 regarding fixed assets.
Executive Compensation, Disclosure of Greenhouse Gas Emissions and Firm Value
Authors: Agustia Dian , Wijaya Irawan Purwa
Published: December 2021

This study aims to determine the effect of executive compensation on firm value through greenhouse gas emissions disclosure as a mediation variable. Population in this research are firms listed in the Indonesia Stock Exchange (IDX) and published sustainability reports for the period 2015 to 2019. The sample determination in this study used a purposive sampling method and obtained 150 companies. The data analysis technique in this research is using Partial Least Square (PLS) test. This study shows that executive compensation has a significant positive effect on firm value but does not affect greenhouse gas emissions disclosure. Greenhouse gas emissions disclosure has no significant effect on firm value. This research contributes to the relationship of literature about the greenhouse gas emissions being able to mediate partially the effect of executive compensation on firm value. Furthermore, it also addresses greenhouse gas emission and executive compensation using company samples and periods that have not been explored previously.
The Effect of Market Timing Ability and Fund Size on Mutual Fund Performance of Mutual Fund Companies in Indonesia
Authors: Budiono Mochammad Arif , Azis Musdalifah -
Published: December 2021

This study aims to analyze the effect of market timing ability and fund size of mutual funds on the performance of equity funds. This research was conducted at a mutual fund company registered in the Financial Services Authority (OJK) 2018-2019 period. This study uses purposive sampling with a total sample of 65 mutual fund shares. The type of data used is quantitative data and data sources in the form of company annual financial statements. Data analysis tools used are descriptive statistics and panel data regression. The results of this study indicate that the market timing ability has a significant positive effect on the mutual fund performance and the fund size has a significant negative effect on the mutual fund performance.
Analysis of Palm Oil Price in Southeast Asia
Authors: Lestari Dwi , Oktavilia Shanty
Published: December 2021

This study aimed to analyze some factors influencing fluctuations of palm oil (CPO) prices in 3 (three) countries in Southeast Asia. This study analyzes the factors that influence domestic CPO prices from the supply and demand side. International CPO prices, coconut oil prices, and CPO consumption are factors that influence domestic CPO price fluctuations from the demand side, while CPO production is a factor affecting domestic CPO price fluctuations from the supply side. This study uses a quantitative method, where the type of data used in this study is panel data taken from 3 countries, namely Indonesia, Malaysia, and Thailand from 1998-2019. The data were analyzed using multiple linear regression, where the variables used included domestic CPO prices, international CPO prices, coconut oil prices, CPO production, and CPO consumption as independent variables. This study shows that all the independent variables significantly affect the domestic CPO price variable, except for the CPO consumption variable, and all the independent variables have a positive effect on the domestic CPO price variable, except for the CPO production variable. The international CPO price variable is the most dominant in influencing domestic CPO price fluctuations.
Internet Usage and Ideal Number of Children in Indonesia (The Analysis of The 2017 IDHS)
Authors: Imanuddin Yasmin Fitriana
Published: December 2021

Internet usage in Indonesia is growing rapidly each year. Information on the internet is considered to affect the way of thinking and the behaviour of its users. This can be seen, among other things, on the women internet user’s desired or ideal number of children. This research aims to study the patterns and differentials of the ideal number of children among women in Indonesia according to internet usage and the effect of the use of internet on women’s ideal number of children in Indonesia after controlling for the effects of socio-economic factors. This study used data from the results of 2017 Indonesia Demographic and Health Survey (DHS). The method used to analyze the data is multinomial logistic regression. The analysis is conducted on all childbearing-aged women (15-49 years old) and married childbearing-aged women. The results of the study show that childbearing-aged women who used the internet wanted less children compared to those who did not use the internet. The results of this study can be used as a reference by the related stakeholders to formulate policies that support fertility level management in Indonesia using information and communication technology, the internet in particular.
State Authority and Public Trust in National Zakāh Management: Historical Lessons, Fiqh Discourse, and International Comparison
Authors: Wibisono Yusuf
Published: December 2021

The aspect of zakāh management or administration is not regulated extensively in Islamic law. Since the dawn of Islam, zakāh management has become the field of ijtihād based on mashlaḥah. And today, the practice of zakāh management in contemporary Muslim countries has been incarnating a wider area of experiment. In contemporary Indonesia, the Law Number 23 Year 2011 concerning Zakāh Management has been passed. This law, which become effective since 2016, caused upheaval within national Islamic philanthropy sector since it regulates national zakāh management currently dominated by civil society, based on “classical fiqh opinion” that only the state has authority to manage zakāh. This paper lift up an important conclusion that zakāh management entirely by the state is not be in effect unconditionally, but with many of qualifications. Moreover, the effectiveness of zakāh management by state relies heavily on the level of public trust against government, not by enforcement of the state. Zakāh management by the state is merely an instrument, not the goal itself. The ultimate objective that must be pursued is the delivery of zakāh to those who deserve it with optimum benefits.
Effect of Service Quality and Perceived Value Satisfaction and Loyalty Religious Tourists Visit Island Madura, Indonesia
Authors: Wantara Pribanus
Published: December 2021

This paper wants to examine the relationship of service quality, perceived value, satisfaction and loyalty with religious tourists who visit the island of Madura in 2015. The structural equation modeling results support the hypothesis that service quality affects directly the satisfaction and loyalty, and satisfaction directly affects loyalty, but the results do not support the hypothesis that the perceived value directly affects the satisfaction and perceived value directly affects loyalty. Quality of service only has direct and indirect influence on loyalty through satisfaction. So the stage of tourism development in Madura, quality of service is very important in building loyalty and satisfaction tourists.

Keywords: Loyalty, Madura Island, Perceived Value, Satisfaction, Service Quality
The Influence of Self-Control and Mindfulness on Counterproductive Academic Behavior
Authors: M. Rusdi Zainnur
Published: December 2021

Some forms of academic behavior of counter-productive that many college students are doing is plagiarism, cheating, absenteeism, and postponing the task. Counterproductive academic behavior such as plagiarism and cheating among students can be reduced if the student has self-control and good mindfulness. This study aims to examine the negative effects of self-control and mindfulness on counter-productive academic behavior. The results of hypothesis testing showed that each variable of self-control and mindfulness have positive effect on counterproductive academic behavior. The low mean value in this study indicates that the average of college students who become respondents have a low level of self-control and low mindfulness that has a tendency to perform counterproductive academic behavior.

Keywords: Counterproductive Academic Behavior, Mindfulness, Self-Control
Technological Adoption For The Online System of Public Aspirations and Complaints Service (Lapor) in Bandung City
Authors: Meizhura Helga , Alamanda Dini Turipanam , Adi Fajar Sidiq
Published: December 2021

The city government of Bandung has made serious efforts in solving the urban problems creatively through the utilization of ICT, known as Smart City. One of the smart government programs being implemented is the online public aspirations and complaints service through an application system called LAPOR. So far, the application is considered effective enough to engage public participation, eventhough there are also many contradictory and negative comments shared by the users. Therefore, it is important to find out the actual description of public acceptances for the LAPOR system.

The affecting factors of interest and behavior in using the system were identified by the model of UTAUT 2 developed by Venkatesh et al. In 2012. The data in this study was collected using questionnaires distributed to 405 respondents of those who live in Bandung city, either the users of LAPOR application or those who have not used it yet. The results showed that the most influential factor of interest in using the LAPOR system is Price Value. This indicates that public wants the proportional benefits of the costs incurred for using the system.Other influential factors are Hedonic Motivation, Social Influence, Habit, and Facilitating Condition. Hence, these findings will enable practitioners to gain information in improving the successful implementation of technology-based governance programs.

 

Keywords: Smart City, Smart Government, UTAUT 2