bluuebunny/crossref_metadata_2025 huggingface dataset:
Understanding Data Selection in Tactile Mapping: An Inclusive Design Approach
Authors:   , Davidson Megan
Published: May 2023

According to the World Health Organisation, approximately 285 million people are visually impaired, globally. In New Zealand, it is estimated that 150,000 people have low vision and approximately 30,000 individuals are blind. Tactile maps are graphical representations of geographic information read through touch. Research has found that tactile maps effectivelycontribute to the development of a blind or low vision navigator’s cognitive map. Tactile maps are useful tools, they are used to develop spatial awareness of remote locations and they improve retained knowledge of surrounding environments.

Data selection is the process of determining the necessary information to include on a map, it is key in tactile mapping. Tactile maps require substantial generalisation as the discrimination of the finger is less than the eye. When constructing a tactile map, if data is incorrectly selected, the map can become difficult for a navigator to use. Past tactile mapping research has found that current standards lack necessary data selection recommendations.

This research consisted of two interview sessions in which participants who were blind or low vision were asked about their opinions and experiences with tactile maps, and their data selection preferences. Thematic analysis of the initial interview sessions revealed the value participants placed on tactile maps and their preferences. Four sample tactile maps were presented during the second interview sessions. The association between data selection and tactile map usability was assessed via usability analysis. Based on the ISO 9241-11:2018 guide definition preferences (satisfaction), time taken (efficiency), and task success (effectiveness) were key metrics.

The research found that tactile maps remain a valuable product in the blind and low vision community. Participants value the choice, independence, and improved spatial ability that tactile maps provide. Data selection, however, was not associated with tactile map usability. However, in this research, participants preferred sample tactile maps that included intersection information, including street and road names, crossing type, and intersection type. Thematic analysis identified the importance of data currency, future research could explore this further. More generally, this research recommends investigating techniques to communicate changing spatial information to blind and low vision navigators.
Teaching of the Quran and Hadiths Using Sign Language to Islamic Boarding School Students with Hearing Impairment
Authors: Pamungkas Bayu , Wahab Rochmat , Suwarjo Suwarjo
Published: May 2023

Islamic boarding school students with hearing impairment experience speech, language, and communication barriers due to their hearing impairment. The teaching of the Quran with standardized fluent pronunciation and of hadiths with complex sentences needs to be adjusted according to the disabilities of these students. The purpose of this research is to describe the teaching pattern of the Quran and hadiths which has been adjusted for Islamic boarding school students with hearing impairment at Darul Ashom Islamic Boarding School for the Hearing Impaired, Yogyakarta, Indonesia. This research used a qualitative approach with a case study design with observations, interviews, and documentation as the data collection techniques with five teachers and five students selected using the purposive sampling method. Validation of the research instrument was done by expert judgment, while data reliability was determined through data triangulation. Data analysis was carried out by condensing the data, presenting the data, and then drawing conclusions. The results show that the students at Darul Ashom learn to read and memorize the Quran using the hijaiyah (Arabic letters) sign language through four learning stages. This included introducing the hijaiyah sign letters, parsing and stringing the letters to those in the Quran, reading the mushaf and memorizing using the hijaiyah sign letters, and then writing down the memorized letters (kitabah). In addition, the hadiths were taught using four stages, namely specifically simplifying the sentences, interpreting using sign language, explaining the meaning, and repeating (takrar) the important words or phrases in sign language. This study also shows the importance of teacher awareness in each stage of the students’ learning process based on differences in cognitive abilities by adjusting the learning objectives and the length of each student’s learning stages. The findings of this research indicate that the use of sign language when learning the Quran and hadiths, which is carried out in various stages, can help children with hearing impairment at Islamic boarding schools. It is hoped that using the description in this study will be a solution to the learning problems encountered by children with hearing impairment in other institutions. Furthermore, it is hoped that further research can examine the group dynamics that occur when learning the Quran and hadiths with sign language for children with hearing impairment so that appropriate group-dynamic content can be developed in the learning model.
Effects of the POSSE Strategy on Reading Comprehension of Physics Texts and Physics Anxiety among High School Students
Authors: Al Sultan Adam A
Published: May 2023

The current study investigated the effect of the Predict, Organize, Search, Summarize, and Evaluate (POSSE) strategy on developing reading comprehension levels for physics texts and reducing physics anxiety among high school students in Saudi Arabia. The researcher used a quasi-experimental design, which allowed two groups to be compared in this study: an experimental group and a control group. Additionally, inferential statistics were used to estimate differences between the two groups. A convenience sample of 70 male high school students from the city of Dammam was chosen to participate in this study. The instruments used to collect data were developed by the researcher; they included a reading comprehension test on physics texts and a physics anxiety questionnaire. The results indicated that the POSSE strategy had a significant positive impact on the participants’ relation to physics. Evidence from this study suggests that the POSSE strategy provided students with multiple opportunities to understand how expository texts are structured and develop deeper comprehension skills. The strategy also helped students feel more in control and less anxious about the physics material.
Impacts of the COVID-19 Pandemic on Teaching and Learning Social Studies: A Literature Review
Authors: Al-Nofli Mohammed Abdullah
Published: May 2023

The unprecedented circumstances surrounding the COVID-19 crisis have affected K-12 education systems in most countries around the world. It is widely recognized that this crisis has presented opportunities and challenges for various school subjects. The purpose of this study was to examine the impacts of the COVID-19 pandemic on teaching and learning social studies. The study reviewed the content of 53 articles on K-12 social studies and its associated subjects (e.g., geography, history, and civic education) published between January 2020 and July 2022. Overall, the research findings indicated that COVID-19 prompted social studies teachers and educators to prioritize important content areas in the social studies curriculum (e.g., health education, human-rights education, digital citizenship, and children’s everyday geographies), integrate a wide range of technologies, and implement innovative teaching practices. In spite of these opportunities, there were some common challenges that raised concern across international contexts, including pedagogical challenges, accessibility and connectivity challenges, administrative challenges, and insufficient professional development for teachers. The study recognized the need for more research on social studies, particularly in the area of learning loss.
Changes in Lesson Plans as Teachers Participate in a Professional Development on Statistical Literacy
Authors: Tran Dung , Nguyen An Thi Tan , Nguyen Duyen Thi , Minh Ta Phuong Thi , Pham Nga Thi , Huynh Binh Tri
Published: May 2023

Research on mathematics teacher knowledge has gained momentum recently; however, research on teacher planning is scarce, especially using lesson plans as the primary data source. This study examines how teachers' lesson plans change as they participate in a professional development, supporting them in implementing the Vietnamese reformed Curriculum 2018. Using a design-based research methodology, we developed a research-informed framework that assesses teachers' lesson plans for developing students' statistical literacy as emphasized in the mathematics Curriculum. Informed by research literature and data collected from teachers, the framework including seven criteria was shared and used by 61 teachers to reflect on the quality of their lessons. The analysis of 38 lesson plans shows all criteria have improved from pre- to post-lesson plans. The teachers included more explicit and comprehensive learning intentions in their post-lessons. Tasks in the post-lesson plans afforded more opportunities for students to develop statistical literacy, helped them engage in the statistical investigation using real data, and included multiple representations. Finally, the post-lesson plans tended to follow the constructivist teaching principles. Implications on ways to develop teachers' planning competence and suggestions for future studies are included.
Life Sciences Teachers’ Pedagogical Content Knowledge When Addressing Socioscientific Issues in The Topic Evolution
Authors: Relela Mokgadi Elizabeth , Mavuru Lydia
Published: May 2023

The South African life sciences curriculum envisages a teacher who negotiates through controversial issues in the topic of evolution and helps learners reconcile the content and their religious or cultural aspects. Previous studies have found that teachers are conflicted to teach evolution concepts due to socioscientific issues (SSIs) emanating from sociocultural and religious beliefs and those of their learners. Consequently, the current paper reports a study that sought to establish life sciences teachers’ topic specific pedagogical content knowledge when teaching some concepts in the topic evolution. This is against the backdrop that teachers are conflicted about teaching the theory of evolution. In a qualitative study, an open-ended questionnaire designed to assess science teachers’ Pedagogical Content Knowledge for Biological socioscientific issues (PCK-BSSIs) was administered to selected 28 life sciences teachers who had taught the topic evolution for some time. The findings showed that the teaching of SSIs in evolution through debates, argumentation, and discussions, provides a platform for learner critical thinking, problem-solving and the ability to make informed decisions. Some teachers failed to realise the need for inclusion of evolution in the curriculum considering its invasive and challenging nature with regards to sociocultural and religious beliefs. Teachers therefore used textbook knowledge without engaging learners. Based on these findings, the researchers recommend that teachers be equipped with not only the pedagogical skills to address controversial issues but should also be developed in the subject matter knowledge.
Factors Affecting Online Learning Motivation of Vietnamese Students: Perceptions of Pre-service Teachers in the Context of the COVID-19 Pandemic to the New Normal
Authors: Tung Nguyen Thi Thanh
Published: May 2023

The study analyzes the responses of 853 pre-service teachers on the influence levels of factors affecting online learning motivation in the context of the COVID-19 pandemic in Vietnam. The sociological research method through online questionnaires via Google Forms and SPSS 26.0 software was used to analyze the results of the influence of the groups of factors on online learning motivation (OLM). According to the findings, the intrinsic and extrinsic factors proposed in the study are positively correlated with the online learning motivation of pre-service teachers, confirming the initial assumption that all groups of variables are having a "+" relationship with the online learning motivation of pre-service teachers in Viet Nam in the context of online adaptation to the pandemic. Notably, the strongest correlations are in the instructor/lecturer and the engagement of the family and society variables, with the latter being the "infrastructure, technology and learning resources” variable. This has suggested a stronger family-school-community relationship, the important role of instructors, and the need to improve the quality of infrastructure and technology to maintain online learning motivation and ensure social justice in learning for students with difficult circumstances. These will ensure maximum support to groups of students living in rural or mountainous areas and islands (digital gap) while reconstructing the higher education system in Viet Nam in the "new normal".
Korean University Students' Attitudes, Perceptions, and Evaluations of Asynchronous Online Education in Korean Higher Education
Authors: Chung Ji-Young , Jeong Seung-Hoon
Published: May 2023

Asynchronous online learning is an educational approach in which students can access course materials and complete assignments independently, without synchronous participation by an instructor or peers. After the outbreak of the COVID-19 pandemic, many higher education institutions implemented online education for university students. This research recognizes the importance of online education and focuses on Korean university students' experiences of asynchronous online education in Korean higher education. The study implemented a mixed method approach that used a course exit survey (n = 44) and focus-group interviews (n = 6) to examine Korean university students' perceptions, attitudes, and evaluations of asynchronous online education. The study found that online courses provide a flexible learning environment for university students. Also, university students were highly satisfied with asynchronous online courses and were willing to retake online courses next semester. Furthermore, students' evaluations indicated that online education effectively achieved the course goal. However, the interview data exposed some challenges posed by asynchronous online education. For example, if the course content was practice-based, including field practicum, students preferred a face-to-face course with the on-site instructor. Finally, several implications are discussed for effectively constructing asynchronous online education in higher education.
Educators’ Perceptions and Approaches to Environmental Education and Pro-Environmental Behaviour in South African Secondary Schools
Authors: Fru Raymond Nkwenti , Ndaba Thobile Lucia
Published: May 2023

Environmental education is taught within the geography curriculum in the basic education system of South Africa. However, owing to various contextual challenges faced in 21st century South African schools, the teaching of environmental education has remained largely paper based. This poses a challenge to educators who are assigned the responsibility to teach environmental education and foster pro-environmental behaviour in learners. The objective of this study was to investigate how geography educators understand environmental education, as well as determining the possible reasons for the gap between content knowledge of environmental education principles and learners’ pro-environmental behaviour. This study was conceptualised and articulated using the Tbilisi Principles of Environmental Education (TPEE) of 1978. An interpretivist paradigm was utilised for this study as it supports the qualitative approach of the study. This study was guided by phenomenology. Five geography educators from five non-fee-paying schools were sampled from a population of educators in the Kwa-Mashu Circuit of the Durban Pinetown educational district of KwaZulu-Natal, South Africa. Data was acquired through voice recordings of five semi-structured interviews, which were consequently transcribed non verbatim to eliminate redundancies in the data. The data was analysed thematically according to the Tbilisi Principles, and discussed according to the research questions they satisfy. The findings indicate that educators are failed by a lack of resources to teach environmental education, as well as a curriculum which does not accommodate the teaching of environmental education constructively. The results of this study further revealed obstacles such as a lack of interest from geography learners, which then increases educators’ challenges when teaching environmental education. It is recommended that the National Curriculum and Assessment Policy Statement (CAPS) document be revised to include environmental education constructively within grade 11 geography. This can be done by allocating teaching time specifically for environmental education, as well as ensuring that assessment methods are specific and allocated with resources.
Evaluación de la población de Pyrrhura orcesi (Perico de El Oro) en el suroeste del Ecuador
Authors: Garzón Santomaro César
Published: May 2023

Pyrrhura orcesi es una especie endémica y amenazada que habita en una estrecha franja de aproximadamente de 8 km de ancho por 100 km de largo en una gradiente altitudinal entre los 800 y 1 300 m de los bosques nublados en los Andes al suroeste de Ecuador. Este trabajo se basó en evaluar por vez primera las poblaciones de pericos en toda su distribución e identificar áreas importantes para la conservación. La búsqueda de pericos en toda su área de ditribución se realizó mediante recorridos visuales-auditivos de 2 a 3 km en cada sitio de muestreo y se implementaron puntos fijos de conteo, en donde existe presencia frecuente de pericos. Entre los años 2009 y 2012, se estimó un total de 695 -714 individuos de 109-112 bandadas, en 13 localidades. La obtención de datos para P. orcesi a nivel regional fue importante para realizar los modelos predictivos de distribución y el impacto potencial del cambio climático en la distribución futura de la población de pericos en el suroeste del Ecuador. Esta información permitirá desarrollar lineamientos preliminares para la conservación de los bosques nublados del suroeste del Ecuador.
Análisis de genes normales y deletéreos con respecto a la fecundidad en poblaciones naturales de Drosphila melanogaster
Authors: Salceda Victor
Published: May 2023

Se estudió el  efecto de genes normales y deletéreos sobre la fecundidad en seis poblaciones naturales de Drosophila melanogaster; mediante la técnica CyL/Pm, ampliamente usada en Drosophila en análisis semejantes, dependiendo de la población el número de genes normales, deletéreos y letales varió en cada población  y a ellos nos referimos en ésta ocasión. Los cromosomas se agruparon en libres y portadores de genes letales y/o delatéreos, estas agrupaciones son la base de las comparaciones hechas mediante la prueba "t" de Student. para ello se obtuvo la fecundidad promedio de cada población y a partir de este se construyeron categorías de fecundidad. Cada cromosoma fué adscrito a una de ellas obteniéndose así las frecuencias relativas para cada categoría. En todos los casos en que se compararon cromosomas portadores de genes letales o libres de ellos, las diferencias favorecieron a los libres de letales.
Floración de Planktothrix agardhii en Yahuarcocha, una laguna altoandina hipereutrófica
Authors: Guerra Cabezas María de Lourdes , Steinitz-Kannan Miriam , Vegas Vilarrúbia Teresa
Published: May 2023

La laguna de Yahuarcocha y su cuenca han sufrido una serie de transformaciones a lo largo del tiempo. Gran parte del área en torno a la laguna ha sido y es usada para agricultura. En el año 1972, se construyó una pista automovilística alrededor de laguna, lo que generó una zona urbana destinada básicamente a turismo y hoteles.  Aparte de la influencia antrópica, la zona, históricamente, ha sufrido épocas de lluvia y sequías anómalas que han impactado en la dinámica de la laguna.  En los años 1977-78, se realizaron los primeros estudios limnológicos, que encontraron clorofíceas, euglenofíceas y diatomeas, y escasa cantidad de cianobacterias.  En aquellos estudios se evidenciaron floraciones de Euglena sanguínea, que tornaron el agua roja en épocas de sequía.  A partir del 2014, los estudios realizados en la laguna han reportado floraciones de la cianobacteria Raphydiosis raciborskii.  En esta contribución presentamos resultados de los muestreos realizados en los años 2020 y 2021, en época seca y de lluvia, en la laguna de Yahuarcocha.  Encontramos una fuerte floración de Planktothrix agardhii (Gomont) Anagnostidis & Komárek (1988), entre el 75% y el 90%; es una cianobacteria, potencialmente tóxica, que no ha sido reportada antes en la laguna, cuya presencia confirmamos a través de análisis de metagenómica en el 2021.  Esta cianobacteria podría afectar a la población circundante y turística.
Implementation of Reuse and Recycle Models as an Effort to Fulfill Fish Feed for Fisherman’s Cage in Kedung Ombo
Authors: Ismoyowati Dewi , Mafruhah Izza , Istiqomah Nurul , Mulyani Nunung Sri
Published: May 2023

The purpose of this service is the development of the fishery sector by utilizing the remaining production (reuse and recycle) as an effort to preserve the environment and increase the circular economy. These objectives are derived in specific objectives: 1) Development of processed fish food to fulfill the needs of independent fish feed; and 2) Making fish feed based on local potential and recycling fish processing residue. The service uses training and mentoring methods. The training is expected to provide skills to the community, especially in the manufacture of fish feed made from leftovers. The training was continued with mentoring by involving elements of students on an ongoing basis. Another method used is Focus Group Discussion (FGD). The result of this service is the growing independence of aquaculture fishermen and empowerment in improving their welfare.
Mentoring in the Processing of Rejected Goods at a Timber Company in Semarang using Service Learning Approach
Authors: Ratnaningsih Stephana Dyah Ayu , Endah Sih Mirmaning Damar , Indarto Stefani  Lily , Hastuti Theresia Dwi , Claudia Gita
Published: May 2023

This community service program was carried out at a family company in Semarang. The company's line of business is in wood processing. Initial observations showed that the problem in the company was due to the condition of the raw materials. Damaged, downsized, and rejected raw materials will occupy more space in the warehouse. This research aims to help the partner overcome the problem of raw materials. By using the service-learning method, the community engagement team consisting of lecturers, students, and company management discussed solutions that can be profitable for the company. The team found that further processing of the damaged raw materials was required. This process would turn the wasted material with low value into valuable pressed wood. According to the calculation of the reprocessing cost of this pressed wood, it can be classified as a profitable product. The team strongly recommends the company owner produce press wood continuously. In the long run, press wood will reduce inventory costs and increase revenue.
Efforts to Facilitate the Development of Adolescent Sexuality through Training for Counseling Teachers
Authors: Savitri Jane , Sulastra Marissa Chitra , Wigoeno Sharon Charish Abigail , Widiapradja Christine
Published: May 2023

Today, sex education for teenagers has become increasingly important. Adolescents experience a sexual crisis with various sexual problems they experience, such as pornography, pornoaction, masturbation, confusion of sexual orientation, free sex behavior, sexual violence, and sexual harassment. This phenomenon has attracted the attention of teachers, especially counseling teachers at SMP BPK Penabur Jakarta to assist students in developing healthy sexual development. When teachers can understand adolescent sexuality and have the skills to provide appropriate psychoeducation about sex education to students, they will be more competent to apply it to prevent and intervene in student problems, especially in sexual matters. By using the survey method and descriptive analysis, the evaluation results showed a positive response from the counseling guidance teachers to be able to carry out the training. In addition, the evaluation results show that teachers acquire knowledge and skills about psychoeducation to facilitate healthy sexual development among students. This psychoeducation can be developed for a wider context.
Community-Based Urban Kampong Design in Kelurahan Sorosutan, Kemantren Umbulharjo, The City of Yogyakarta
Authors: Bawole Paulus , Sutanto Haryati
Published: May 2023

Participatory planning methodology is a method that is often used to develop urban areas, especially for low-income residential areas. Low-income community settlements, also known as urban kampong, are always exist in Indonesian urban areas, so participatory planning is very useful for developing urban kampong. In Yogyakarta, there are many urban kampongs in each sub-district area inhabited by low-income residents. One sub-district area that also has urban kampongs is Kelurahan Sorosutan, Kemantren Umbulharjo, the City of Yogyakarta. To carry out the development of urban kampong in Kelurahan Sorosutan, the KOTAKU program from Director General of Cipta Karya, Ministry of Public Works is implemented through collaborating support with several stakeholders including academics. The Urban and Residential Environment Laboratory, Faculty of Architecture and Design, Universitas Kristen Duta Wacana carried out community service in Kelurahan Sorosutan using community-based participatory planning methods. As a housing scheme, this method does not develop new houses for low-income people but carries out upgrading programs in existing kampong settlements. The involvement of students, teaching staffs, the sub-district government and the local community greatly supports the planning process. The most important stakeholder is the local community who clearly know the potential and problems they face on a daily basis. The purpose of the community service is to make a Master Plan that can be used as a reference to carry out regional development in some stages. The results obtained from this community service are the Master Plan for Regional Development Kelurahan Sorosutan, Kemantren Umbulharjo, the City of Yogyakarta.
Analisis dan Implementasi Sistem Informasi Akuntansi Menggunakan Metode Accrual Basis (Studi Kasus: CV Satu Holiday Tour dan Travel Bandung)
Authors: Nugraha Rikky Wisnu , Dwiana Yumma Cahya
Published: May 2023

CV Satu Holiday Tour and Travel is a servicencompany engaged in the travel agency. In managing, calculating and recording transactions at CV Satu Holiday, it is still done using a cash book and in making financial reports using a spreadsheet, as well as in accounting records that the company does not fully describe the assets, liabilities, and equity of the company. The purpose of thisfresearch is to implement a system that can help manage accrual-based financial records. This study uses a descriptive method to describe a situation or event that produces the meaning and implications of a problem to be solved. By doing several stages of analysis to describe the system and implement the accounting module Odoo software in the company. The results ofnthe implementation of an accounting informationlsystemnusing the Odoo software accounting module in the company can facilitate work in the process of recording accrual transactions and making accrual-based financial reports that can be presented more quickly, completely and accurately. This research is expected to be used as knowledge and reference material regarding the implementation of accrual-based financial transaction recording using Odoo software with accounting modules and can be developed and integrated with other modules.Keywords:Accounting Information System, Accrual Basis, software Odoo, Accounting Module
Respon Harga Saham Transportasi Darat Terhadap Kenaikan Bahan Bakar Minyak Bersubsidi 2022
Authors: Lukman Hendro
Published: May 2023

The policy of increasing the price of Subsidized Fuel Oil (subsidized fuel) will have animpact on the community, both directly and indirectly. For the society, the increase insubsidized fuel directly increases transportation expenditures, and indirectly throughincreases in goods and services. For companies, especially inland transportationcompanies, it has an impact on operating expenses and can reduce revenue. This research isan event study to see the effect of inland transportation companies’ share listed on theIndonesia Stock Exchange due to the announcement of the increase in subsidized fuel. Theresults of this event study showed that 1 day and 5 days before the announcement showed nodifference with 1 day and 5 days after the announcement of the increase in subsidized fuel.This study explains that inland transportation companies have anticipated that the stockmarket will not cause negative movements, it is because the government provides anexplanation a few days before the announcement date. The implications of this study showthat providing reliable explanations and information to society can reduce turmoil in thecapital market, and businessmen can anticipate the policies that will be announced.Keywords: Inland Transportation, Subsidized Fuel, Event Study, Economic Announcement
Nexus Between Flypaper Effect And Growth Inclusive Economy
Authors: Azzahra Annisa , Manesanulu Adelaida Krista , Upara Trisnabila B. , Badrudin Rudy
Published: May 2023

Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) ialah dana daerah untuk menganggarkan Belanja Modal (BM) dalam menyediakan fasilitas dan layanan masyarakat agar menciptakan Pertumbuhan Ekonomi inklusif (PE), sehingga kesejahteraan masyarakat dapat terpenuhi. Tujuan penelitian ini ialah untuk menguji hipotesis pengaruh PAD dan DAU terhadap BM, pengaruh BM dalam memediasi PAD dan DAU terhadap PE, pengaruh PE dalam memediasi BM terhadap kesejahteraan masyarakat, dan kemungkinan Flypaper Effect pada pengaruh PAD dan DAU pada BM. Populasi dalam penelitian ini ialah seluruh Kabupaten/Kota di Provinsi Gorontalo periode 2016-2021. Pengambilan sampel menggunakan purposive sampling dengan jenis data sekunder meliputi data PAD, DAU, BM, PDRB dan IPM. Penelitian ini menggunakan analisis Structural Equation Modeling (SEM) dengan program pengolahan data statistik Smart PLS. Hasil penelitian menunjukkan bahwa PAD berpengaruh negatif terhadap BM, DAU berpengaruh positif terhadap BM, BM tidak mampu memediasi PAD dan DAU terhadap PE, PE tidak mampu memediasi pengaruh BM terhadap Kesejahteraan Masyarakat, terdapat Flypaper Effect pada PAD dan DAU pada BM.Kata Kunci: Pertumbuhan Ekonomi Inklusif, Flypaper Effect, Belanja Modal, Dana Alokasi Umum, Pendapatan Asli Daerah.
Perception On Accountant’s Roles In The Digital Era: Does It Matter For Z Generation?
Authors: Meyliana Meyliana , Hanny Hanny , Tan Ming Kuang
Published: May 2023

Penelitian ini bertujuan untuk mengukur empat faktor yang dapat mempengaruhi niat calon mahasiswa generasi Z untuk memilih jurusan akuntansi sebagai jalur karir. Tiga fakor berasal dari Theory of Planned Behavior sedangkan faktor keempat adalah Digital Era. Data penelitian diperoleh melalui kuesioner yang dibagikan kepada 193 siswa SMA kelas XII di Bandung sebagai calon siswa. Hasil kuesioner diolah menggunakan skala Likert dan Regresi Linier Berganda. Hasil pengujian menunjukkan bahwa keempat variabel independen berpengaruh signifikan terhadap niat calon mahasiswa dalam memilih jurusan akuntansi sebagai jaur karir. Namun pengujian secara parsial menunjukkan bahwa hanya variabel sikap yang berpengaruh signifikan terhadap niat calon mahasiswa dalam memilih jurusan akuntansi. Kesimpulan dari hasil penelitian ini sejalan dengan karakter generasi Z yang menyukai kebebasan dan tidak menyukai otoritas, sehingga hanya sikap sebagai pertimbangan pribadi yang mempengaruhi keputusan mereka. Selain itu, hasil penelitian ini mengungkapkan bahwa faktor era digital tidak berpengaruh terhadap minat mereka dalam memilih jurusan akuntansi yang sejalan dengan karakteristik generasi Z yang dikenal dengan generasi mobile. Generasi ini yang tumbuh dengan kemajuan teknologi dan menjadikan teknologi sebagai bagian dari dirinya agar era digital tidak menjadi faktor penghambat yang dapat mempengaruhi minat Generasi Z dalam memilih jurusan akuntansi.Kata Kunci: Teori Perilaku yang Direncanakan, Generasi Z, Era Digital, dan Jurusan Akuntansi
How is Transfer Pricing in Indonesia's Basic Material Cyclical, Non-Cyclicals, Industrials, and Healthcare Sector?
Authors: Christina Novia , Irawati Wiwit
Published: May 2023

Mengetahui dampak pajak, ukuran perusahaan, nilai tukar, dan mekanisme bonus terhadap transfer pricing pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 merupakan tujuan dari penelitian ini. Penelitian ini menggunakan metode kuantitatif. Purposive Sampling adalah metode pilihan, dan ukuran sampel untuk penyelidikan ini adalah 100 data secara total. Dengan menggunakan program Eviews9, teknik analisis yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, analisis regresi berganda, uji koefisien determinan, uji F, dan uji T. Berdasarkan hasil pengujian diketahui bahwa pajak, ukuran bisnis, nilai tukar, dan metode bonus semuanya mempengaruhi harga transfer secara bersamaan. Secara parsial variabel ukuran perusahaan berpengaruh terhadap transfer pricing, dan variabel pajak, nilai tukar, dan mekanisme bonus tidak berpengaruh terhadap transfer pricing.Kata Kunci: Transfer Pricing, Pajak, Ukuran Perusahaan, Exchange Rate, Mekanisme Bonus
Pengaruh Tingkat Pendapatan, Literasi Keuangan dan Toleransi Risiko Terhadap Pembelian Saham
Authors: Rinendy Jhon , Sitompul Grace Orlyn , Hutabarat Francis
Published: May 2023

Society is required to manage its resources for future welfare. One solution is to invest in stocks. This research aims to determine income level, financial literacy, and risk tolerance influence stock purchasing decisions. The study was conducted using a quantitative approach, examining a population of professional workers from several regions in Indonesia with income available for investment and recognizing stocks as one of the investment instrument choices. Data was collected using the purposive random sampling method, with 239 valid data. The research findings indicate that a person's decision to invest in stocks is influenced by their income level, financial literacy, and risk tolerance.Keywords: Level Of Income, Financial Literacy, Risk Tolerance, Stock Purchase.
Environmental Performance and Environmental Disclosure in Mining Companies and Agricultural Companies
Authors: Dewi Maria Rosa Kumala , Hapsoro Dody , Trisanti Theresia
Published: May 2023

Perusahaan dalam menjalankan operasinya tentunya memiliki dampak terhadap lingkungan. Oleh karena itu, perusahaan harus ikut serta dalam menjaga lingkungan. Tujuan dari penelitian ini adalah untuk menguji kinerja lingkungan dan pengungkapan lingkungan dalam memediasi profitabilitas terhadap nilai perusahaan. Perusahaan pertambangan dan perusahaan pertanian yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 hingga 2020 menjadi sampel dalam penelitian ini. Pemantauan lingkungan sebagaimana diukur oleh Global Reporting Initiative. Program Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan (PROPER) digunakan untuk mengukur kinerja lingkungan. Data sekunder yang digunakan dalam penelitian ini dan data yang diperoleh dari website resmi BEI dan dari website resmi perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah metode Partial Least Square (PLS) dengan menggunakan WarpPLS 8.0. Penelitian memberikan hasil bahwa profitabilitas berpengaruh positif terhadap nilai perusahaan, pengungkapan lingkungan dan kinerja lingkungan. Hasil lainnya, pengungkapan lingkungan dan kinerja lingkungan tidak dapat memediasi pengaruh profitabilitas terhadap nilai perusahaan.
Kata Kunci: Nilai Perusahaan, Kinerja Lingkungan, Profitabilitas, Pengungkapan Lingkungan, JATAM
Upaya Perusahaan Otobus Antar Kota Antar Provinsi Dalam Meningkatkan Keunggulan Bersaing
Authors: Prihanto Hendi , Lanori Tamrin , Caturrahma Dinda Imanur
Published: May 2023

The rise of the phenomenon of bus companies competing with each other and competing gaverise to various strategies to win their competitive advantage. For this reason, this study aimsto investigate and analyze a number of factors that cause competitiveness such as quality ofservice, technology and information systems and knowledge management on the competitiveadvantages of bus companies. The population and research sample are all bus companiesbetween cities and provinces in the island of Java, with the unit of analysis of bus companymanagers being observed in 2022 in August - December using physical and virtualquestionnaire media. Primary data analysis techniques were carried out by using statisticaldescriptive tests, testing the quality of research data instruments and other feasibility, testingthe research hypothesis, and multiple linear regression tests with SEM PLS path analysis.Findings indicate that there is a positive and significant influence on competitive advantagethrough the variables of this study, namely service quality, information technology andsystems, and knowledge management applied by bus companies. Theoretical contribution onthe theoretical aspects of detection and measurement which proves a number of variablescapable of influencing the competitive advantage of service companies. Practice/policycontribution, for company managers this research is relevant which has information andreferences in an effort to increase competitive advantage through the variables observed inthis research.Keywords: Competitive Advantage, Service Quality, Information Technology, Knowledge Management
Analisis Pengaruh Good Corporate Governance Terhadap Financial Distress Dimoderasi Kinerja Keuangan
Authors: Prasetya Fernando
Published: May 2023

The purpose of this study is to analyze and describe the influence of Good Corporate Governance which is proxied by Institutional Ownership, Managerial Ownership, Board of Directors, Board of Commissioners, Independent Commissioners and Audit Committee on Financial Distress with Financial Performance as a moderator. The research population consists of 170 manufacturing companies in 2020-2021 which are listed on the Indonesia Stock Exchange (IDX). The sample research method used was purposive sampling and 46 units of analysis were selected from 23 companies. The data analysis technique used in this study is regression analysis and uses a quantitative approach using IBM SPSS. The results of the hypothesis test show that Institutional Ownership, Managerial Ownership, Independent Commissioners and the Board of Commissioners have no effect on financial distress while the Board of Directors and Audit Committee have an effect on Financial Distress in companies in the manufacturing sector. The independent variables in this study explain 19.40% of financial distress conditions in manufacturing companies where the other 80.60% are influenced by other variables not analyzed in this study. The results of the study show that financial performance does not moderate the influence of Institutional Ownership, Managerial Ownership, Directors, Independent Commissioners and Audit Committees, while the Board of Commissioners shows a moderating effect on financial distress.Keywords: Good Corporate Governance, Financial Distress, Financial Performance
Ukuran Perusahaan, Pergantian Manajemen dan Pergantian Auditor pada Sektor Industri Dasar & Kimia
Authors: Labibah Qatrunnada , Uzliawati Lia , Mulyadi Roza
Published: May 2023

The impartiality of the auditor is critical to the fairness evaluation of the audited financial accounts. The association of a company with a public accounting firm for a long time can affect the auditor's independence so as to allow for a certain relationship between the auditing company and the public accounting agency, but if it is too frequent, changing the independent auditor will increase the company's audit fees and indicate that the public accounting firm is not professional. There were 10 basic and chemical industry companies that changed their auditors more than once during the 2017–2021 period. Examining and analyzing the impact of company size and management shifts on auditor switching was the goal of this research. Chemical industry from 2017 to 2021, businesses will be listed on the IDX. This study used a quantitative approach, A sample size of 37 businesses, or 185 records, was obtained over the course of five years using the purposive selection method. With SPSS version 25, logistic regression is the data processing method used. Based on the findings of this study, (1) company size has no impact on changing auditors, and (2) managerial changes have no impact on changing auditors.Keywords: Company Size, Management Change, Auditor Switching
Corporate Governance, Leverage, dan Integritas Laporan Keuangan pada Perusahaan Badan Usaha Milik Negara
Authors: Nurhalizah Putri Ayu , Uzliawati Lia , Mulyadi Roza
Published: May 2023

This study aims to determine the effect of Corporate Governance which is proxied by independent commissioners and audit committees, leverage on the integrity of financial statements. The population of this study is state-owned companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample selection method used was purposive sampling and 12 companies were selected with a total sample of 60 research data. The analysis technique used is multiple linear regression with SPSS version 25 software. The results show that independent commissioners and audit committees have no effect on the integrity of financial statements, while leverage has a negative effect on the integrity of financial statements.Keywords: Independent Commissioners, Audit Committees, Leverage, Integrity of Financial Statements
Studi Fenomenologi Tentang Behavior Pattern Mahasiswa Akuntansi: Serupa atau Tak Samakah?
Authors: Puspitasari Ayu , Ginting Rafles , Rafa Wukuf Dilvan
Published: May 2023

The COVID-19 pandemic has significantly altered the order of human life. One of the aspects affected by the COVID-19 pandemic is education. The original face-to-face learning system has been converted to a distance learning system (online) as a result of the implementation of Large-Scale Social Restrictions (PSBB) to encourage people to avoid crowds. This pandemic period, however, has passed, and Indonesia was declared endemic by the Coordinating Minister for the Economy at the end of December 2022. As a result, Indonesia is said to have entered a new normal era in which human life has returned to pre-pandemic levels while adhering to health protocols. The goal of this research is to look at how students' lifestyles changed after the COVID-19 pandemic ended, as well as the potential for changes in Accounting students' behavior patterns. This study investigates and explains the behavioral changes of Accounting students at the Faculty of Economics and Business, University of Tanjungpura, during the COVID-19 pandemic (FEB UNTAN). This is a qualitative study that takes a phenomenological approach. In this study, data was collected through observation and in-depth interviews with several students from the Bachelor of Accounting Study Program (informants). According to the findings of this study, accounting students experienced changes in their behavior patterns and life orientation following the pandemic. Students become more involved in various organizational activities on and off campus, and they are more motivated to learn and achieve their goals.Keywords: Accounting Student, Behavior, COVID-19 Pandemi
Pengaruh Pelayanan Fiskus, Pemahaman Pajak dan Preferensi Risiko Terhadap Kepatuhan Wajib Pajak
Authors: Larasati Anissa Yuniar , Hartika Wiwi
Published: May 2023

Since 1983 Indonesia has carried out tax reforms where the tax payment procedure haschanged from official assessment to self-assessment system. Self-assessment system givesfull trust and responsibility to the taxpayer community to fulfill their tax obligations. Toincrease tax awareness is important in increasing state revenue. The services of tax officersare also very important in influencing taxpayers. Because the quality of service mustachieve the expected goal of increasing taxpayer satisfaction and taxpayer compliance. Theresearch method uses descriptive research methods through a quantitative approach. Thedata collection technique used in this study, namely primary data. Primary data is obtainedthrough questionnaire techniques that are distributed to individual taxpayers in the KPPPratama Cimahi area. And it will be tested using SPSS v.21. Theeresults of the study foundthat fiscus services have no effect on taxpayer compliance, tax understanding has aninfluence on taxpayer compliance, and risk preferences have no effect on taxpayercompliance.Keywords: Fiscus Ministry, Tax Understanding, Risk Preferences, Taxpayer Compliance
The Effect of Intellectual Capital on the Quality of Sustainability Report Disclosures with Financial Performance as a Moderating Variable
Authors: Selfiani Selfiani , Usmar Usmar
Published: May 2023

Penelitian ini bertujuan untuk mengkaji pengaruh intellectual capital terhadap kualitas pengungkapan sustainability report dengan kinerja keuangan sebagai variabel pemoderasi. Metode penelitian ini menggunakan kuantitatif dan data sekunder. Sampel yang digunakan perusahaan laporan keuangan tahunan dari masing-masing perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2019. Jumlah penelitian yang dijadikan sampel dalam penelitian ini sebanyak 39 perusahaan. menggunakan alat SPSS dengan uji asumsi klasik, uji normalitas data, uji heteroskedastisitas, uji autokorelasi. Hasil menunjukkan intellectual capital berpegaruh positif terhadap kualitas pengungkapan sustainability report, kinerja keuangan memperkuat hubungan antara intellectual capital dan kualitas pengungkapan sustainability report. Sustainability report untuk keberlanjutan perusahaan yang mempertimbangkan pengembangan yang berkelanjutan akan dapat meningkatkan nilai perusahaan karena dukungan yang diperoleh dari stakeholder baik internal maupun eksternal, seperti konsumen, karyawan, investor, regulator, pemasok maupun kelompok lainnya. Intellectual capital dengan kinerja keuangan sebagai variabel pemoderasi terbukti terpengaruh terhadap sustainability report. Sehingga dengan adanya penelitian ini akan memberikan informasi kepada karyawan atau investor dan mempunyai kontribusi untuk menjelaskan dengan adanya teori keagenan.
Kata Kunci: Intellectual Capital, Sustainability Report, ROA
Diversifikasi Portofolio Kredit, Risiko dan Return Bank
Authors: Setiawan Rahmat , Putri Octavia Reniar , Sukmawati Aulia Claraning
Published: May 2023

Banks as financial intermediaries, can diversify their credit portfolios into different sectors. This study aims to determine the effect of credit portfolio diversification on risks borne and returns earned by banks. The sample in this study was 61 conventional commercial banks in Indonesia for the 2012-2014 period with a total of 112 observations. The results show that credit portfolio diversification has a significant negative effect on bank risk and return. In other words, a more diversified credit portfolio can reduce bank risk and return.
Keywords: diversification, loan portfolio, bank’s risk, bank’s return