bluuebunny/crossref_metadata_2025 huggingface dataset:
POST TRAINING SUPPORT EFFICACY OF ENTREPRENEURSHIP TRAINING INSTITUTES IN KARNATAKA–AN ANALYSIS
Authors: Dr.Venkataram Bhat
Published: May 2023

Marketing is an important process in meeting out the needs of a target market by exploring, creating and delivering the values
Education and training provide suitable ground for economic development and especially the creation of entrepreneurs is the key to growth. Entrepreneurs are the wealth and job creators as well as play a major role in the ecosystem of development. Governments in India have established many such institutions to motivate, train, orient, and develop entrepreneurs. Rural development and self-employment training institutions originated during the 1980s in Karnataka State and the Ministry of Rural Development has replicated the same all over the country under the sponsorship of District lead Banks. These institutes offer training on various entrepreneurial skills and help the trainees to be successful entrepreneurs. The major objective of the study is to measure and suggest the training institutes regarding the post-training follow-up activities performed by the institutes as received by the trainees. The study was conducted in Karnataka State with the responses collected from 356 trained entrepreneurs who have established businesses and operating them at good or moderate levels. The results were analyzed using percentages and found that the majority have not received any support from the institute. It is suggested to make follow-up genuine to get the real outcomes of training received at the institute.
KEY TERMS: Entrepreneurship Training, Follow Up, Post Training Support, Training Institute
METHOD OF CORRECTING NONSPECIFIC IMMUNITY IN PATIENTS WITH ORAL CANCER
Authors: Kushta Anna
Published: May 2023

Aim: To evaluate the antioxidant-prooxidant system of oral fluid, indicators of antimicrobial protection and bacterial contamination of the oral cavity in patients with cancer of the oral cavity and oropharynx at the stages of surgical treatment with topical lysozyme in the form of mucosa-adhesive phytogel.
Materials and Methods: The study was performed in 38 patients (20 men and 18 women) with stage I-III oral cancer. The average age of patients was 56.5 years (from 33 to 75 years). The normal group included 10 people without changes in the mucous membrane of the oral cavity. Catalase, urease, lysozyme and malonic dialdehyde (MDA) activity were determined. Тhe antioxidant-prooxidant index (API) was calculated and the degree of dysbiosis. The study was performed on day 2 of hospitalization and day 14 of treatment. In the experimental group, the correction of local immunity was performed.
Results: The conducted biochemical studies of oral fluid of patients with tumors of the oral cavity demonstrate the high effectiveness of the proposed local treatment. Thus, under its influence in the oral cavity of patients found a decrease in the intensity of lipid peroxidation (MDA content), reduction of microbial contamination (urease activity) and the degree of dysbiosis with a simultaneous increase in nonspecific antimicrobial protection (lysozyme activity) and antioxidant system.
Conclusions: Topical application of muco-adhesive phytogel Lysozyme in patients with tumors of the oral cavity in the postoperative period indicate its antimicrobial and antioxidant efficacy, increase local immunity.
PALLIATIVE SURGICAL TREATMENT OF PATIENTS WITH UNRESECTABLE CANCER OF THE HEAD OF THE PANCREAS COMPLICATED BY MECHANICAL JAUNDICE
Authors: Bezrodnyi Borys H. , Kolosovych Ihor V. , Hanol Ihor V. , Cherepenko Ihor V. , Slobodianyk Viktor P. , Lebedieva Kateryna O.
Published: May 2023

The aim: To improve the results of palliative surgical treatment of patients with unresectable cancer of the head of the pancreas, complicated by obstructive jaundice, disturbances of evacuation from the stomach, cancerous pancreatitis by improving surgical tactics and techniques of surgical interventions.
Materials and methods: There were 277 patients with unresectable cancer of the head of the pancreas participated in the study, who were divided into control (n=159) and main (n=118) groups depending on treatment tactics.
Results: The operation of choice in the surgical treatment of patients with unresectable cancer of the head of the pancreas, complicated by obturation of the biliary system and duodenum with a high surgical risk is endoscopic stenting of the bile ducts and duodenum with nitinol stents, which is accompanied by a decrease in the frequency of postoperative complications from 72.7 to 29.6% (χ2=5.8, 95% CI 8.26-65.39, p=0.01), mortality from 36.4% to 0.0% (χ2=10.69, 95% CI 11.8- 64.65, p=0.001). The patient’s formation of biliodigestive and prophylactic gastrodigestive anastomosis is an effective and safe procedure, which, in comparison with only biliodigestive shunting, reduces the frequency of postoperative complications by 16.2% (χ2=6.61, 95% CI 3.69-30.89, p=0.01), improves quality of life and prevents repeated surgical operations to restore evacuation from the stomach.
Conclusions: The use of the proposed surgical tactics and technique of surgical interventions in patients with unresectable cancer of the head of the pancreas, complicated by obstructive jaundice, disturbances of evacuation from the stomach, cancerous pancreatitis made it possible to reduce the frequency of complications by 9.3% (χ2=3.94, 95% CI 0.09-17.86, p=0.04) and fatal cases by 5.8% (χ2=4.5, 95% CI 0.42-12.72, p=0.03).
COMPUTATIONAL-MODELING TECHNOLOGY FOR ASSESSING THE IMPACT OF PREDICTED DESTRUCTIVE PROCESSES IN CONCRETE ON THE BEARING CAPACITY OF BUILDING STRUCTURES
Authors: Крицький В. Б. , Гензерський Ю. В. , Максименко В. П. , Крицька Н. І.
Published: May 2023

The discovery in recent years in the United States of the destructive processes in concrete of hydraulic structures (dams) and reinforced concrete contaminants of reactor halls of NPPs has led to great interest and attention to relevant processes as phenomena / factors that can significantly impair operational safety of facilities, in particular to lead to non-compliance with the requirements of nuclear and radiation safety for the operation of nuclear installations under the event of technological emergencies as well as under seismic influences. This issue is also relevant for Ukraine, where there are 15 NPP units under operation, and also more two units during a long time are under construction.It should be noted that currently known technologies for monitoring the technical state of building structures (BS) do not have tools for non-destructive testing of BS, which allow to reliably determine the belonging of the concrete of internal volume of BS to the degraded state and even more identify correctly the boundaries of degradation zones, the physical-chemical mechanism of occurrence and progression of degradation, the stage of development (evolution) of the process of the material destruction, etc.Taking into account the above mentioned problem - the practical lack of tools and technologies to detect and assess the impact of internal massifs of damaged concrete on the overall serviceability of BS - the authors of article (in frames of the search study) have elaborated and approbated the calculative-model approach of determining of the degree of loss of serviceability (bearing capacity) of investigated structure for the case of the postulated conditions - the most probable and dangerous totality of geometric and physicochemical parameters inherent in structurally damaged concrete in the area of its localization in the BS. This approach - formalized as a computational-modeling technology / procedure - involves the implementation of a certain computational algorithm, the description and results of practical approbation of which are presented in the publication.
PROBLEMS OF TECHNICAL REGULATION TO ENSURE THE OPERATING SUITABILITY OF CONSTRUCTION FACILITIES
Authors: Григоровський П. Є. , Мурасьова О. В.
Published: May 2023

In the world practice the concept of system approach (surveying) to real estate management has become widespread, which consists in the implementation of integrated real estate management at all stages of the life cycle in the interests of the owner, from the moment operation.Ensuring serviceability at all stages of the life cycle of facilities should be carried out in accordance with building codes and national standards that reflect the specifics of their construction.The article analyzes the provisions of the regulatory framework for ensuring the operational suitability of buildings and structures at the stage of operation, the frequency of repairs, organizational and technological schemes of maintenance.The main purpose of regulations is to protect the interests of consumers in the use of construction products, so efforts to ensure this goal should focus on achieving and maintaining the relevant parameters of buildings and their engineering systems during operation.At the stage of operation, the purpose of repairs is to maintain the operational properties of buildings and structures at the design (regulatory) level, which affects their durability. The stage of operation of buildings and structures includes repairs (current, capital) and work to strengthen or restore building structures. At the last stage of the life cycle of buildings and structures, the restoration of their operational properties is carried out during reconstruction, overhaul or technical re-equipment, which will include work on strengthening or restoration of building structures.Based on the provisions of the analyzed legislative and regulatory documents, current repairs do not apply to construction, so it is not covered by legislative and regulatory documents in force in construction. However, the legal and regulatory fields that are supposed to regulate the implementation of mandatory requirements at all stages of the life cycle of the structure, often do not correspond to each other and, as a rule, are not fulfilled. At the same time, it is critical to ensure compliance with the requirements during the longest and most costly stage of the life cycle - operation.
THE METHOD OF INDIRECT DETERMINATION OF THE AMOUNT OF DAMAGES AFTER DAMAGE TO A CIVIL BUILDING IN KHARKIV
Authors: Башкіров Г. Б. , Фурсов Ю. В.
Published: May 2023

The article examines the experience of indirect determination of the amount of material damage caused to the owner of a real estate object - the building of a shopping and entertainment center in the city of Kharkiv in connection with artillery shelling during the military aggression of the Russian Federation. In connection with the military aggression of the Russian Federation, a large number of damaged and destroyed buildings and structures appeared in Ukraine, on which there is a need to conduct construction and technical studies regarding the determination of the amount of material damage in a short time, in the conditions of hostilities and a limited amount of technical and project documentation. Traditionally, the amount of damages is determined by the estimation (resource) method. The calculation is carried out on the basis of the need for materials, products, structures expressed in natural indicators, data on the distance and methods of their delivery, the consumption of energy carriers for technological purposes, the operating time of construction machines and their composition, labor costs of workers. A resource-based method of determination, which in market conditions has a priority value, as it allows the most accurate determination of the planned volume of investments. In practice, when performing construction and technical studies, drawing up an estimate is too time-consuming and in some cases impossible due to the lack of appropriate project documentation, detailed surveys of the technical condition with recommendations of specialists, and limited time to perform the relevant studies. The calculations were based on a cost-based calculation approach and an estimation method of replacement with indexation from 1969 prices to the current date and calculations of % damage based on the specific weights of structural elements of the functional analogue of collections of aggregated indicators of the restoration value of buildings and structures of commercial enterprises for revaluation of fixed assets, which are on the state budget.
Pengaruh Brand Ambassador dan Testimoni Sosial Media terhadap Minat Beli Generasi Z pada McDonald Setiabudi Bandung
Authors: Angga Dewi Anggraeni  , Dera Thorfiani  , Ilham Hidayat
Published: May 2023

A B S T R A C TThe development of the food industry in big cities is currently growing rapidly, especially fast food, changes in lifestyle and people's behavior in everyday life affect consumption of fast food. one of them is McDonald's, which has become popular with generation Z, BTS is currently being favored by generation Z and dissemination through social media is the most effective medium. The measurement of purchase intention variable uses interest, desire, and action indicators. The brand ambassador variables are popularity, expertise, and charm, while the testimonial variables in social media are interest, trust, and attention. This research is a causal associative with quantitative techniques. The research population is 549 people seen from sales of BTS Meal products in June 2022, with a sample of 137 respondents. Data collection techniques using questionnaires, with data analysis techniques descriptive analysis, multiple linear regression analysis, T test, F test, and the coefficient of determination. The results showed that brand ambassadors were considered very good, testimonials in social media were considered very good and purchase intention was considered very good. Brand ambassadors influence purchase intention, social media testimonials influence purchase intention, brand ambassadors and social media testimonials influence purchase intention with a large influence of 59.3%.A B S T R A KPerkembangan industri makanan di kota besar saat ini berkembang pesat khususnya makanan cepat saji, perubahan gaya hidup dan perilaku masyarakat dalam kehidupan sehari-hari mempengaruhi konsumsi makanan ceoat saji. salah satunya adalah McDonald yang menjadi populer generasi Z BTS saat ini sedang digemari oleh generasi Z dan penyebaran melalui sosial media menjadi media paling efektif. Pengukuran variabel minat beli menggunakan indikatorinterest, desire, dan action. Variabel brand ambassador yaitu kepopuleran, keahlian, dan kepesonaan, sedangkan variabel testimonial in social media yaitu ketertarikan, kepercayaan, dan attention. Penelitian ini merupakan asosiatif kausal dengan teknik kuantitatif. Populasi penelitian yaitu 549 orang dilihat dari penjualan produk BTS Meal pada bulan Juni 2022, dengan sample 137 responden. Tehnik pengumpulan data dengan menggunakan angket, dengan teknik analisis datanya analisis deskriptif, analisis regresi linear berganda, uji T, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa brand ambassador dinilai sangat baik, testimony in media social dinilai sangat baik dan minat beli dinilai sangat baik. Brand ambassador berpengaruh terhadap minat pembelian, testimony social media berpengaruh terhadap minat beli, brand ambassador dan testimony social media berpengaruh terhadap minat beli dengan besar pengaruh 59,3%.
Pengaruh Proses Rekruitmen dan Seleksi Terhadap Kinerja Karyawan Pada PT Summit Adyawinsa Indonesia
Authors: Aji Tuhagana  , Dexi Triadinda  , Indri Pratiwi Putri
Published: May 2023

A B S T R A C TThis study aims to: (1) find out how the recruitment and selection process is at PT Summit Adyawinsa Indonesia (2) analyze how much the recruitment process relates to selection at PT Summit Adyawinsa Indonesia (3) reformulate the influence of the recruitment and selection process on employee performance at PT Summit Adyawinsa Indonesia. The research was conducted using a descriptive verification method. The data collection techniques used were questionnaires, interviews and direct observation to obtain information about the situation and conditions within the company. The sample used in this study was 136 respondents to employees of PT Summit Adyawinsa Indonesia. The research instruments used in this study have passed the validity, reliability and normality tests, then the data are analyzed using path analysis techniques and processed using IBM SPSS 25. Based on the results of hypothesis testing that there is an effect of recruitment and selection on employee performance at PT Summit Adyawinsa Indonesia.A B S T R A KPenelitian ini bertujuan untuk: (1) memengetahui bagaimana proses rekrutmen dan seleksi pada PT Summit Adyawinsa Indonesia (2) menganalisis seberapa besar hubungan proses rekrutmen dengan seleksi pada PT Summit Adyawinsa Indonesia (3) merumuskan kembali pengaruh proses rekrutmen dan seleksi terhadap kinerja karyawan pada PT Summit Adyawinsa Indonesia. Penelitian dilakukan dengan menggunakan metode deskriptif verifikatif, Teknik pengumpulan data yang digukana adalah melalui kuesioner, wawancara dan melakukan observasi langsung guna mendapatkan informasi mengenai situasi dan kondisi didalam perusahaan. Sampel yang digunakan dalam penelitian yaitu sebanyak 136 responden pada karyawan PT Summit Adyawinsa Indonesia. Instrumen penelitian yang digunakan penelitian ini telah lulus uji validitas, reliabilitas dan normalitas, selanjutnya data dianalisis dengan menggunakan Teknik analisis jalur (path analysis) dan diolah dengan menggunakan IBM SPSS 25. Berdasarkan hasil uji hipotesis bahwa terdapat pengaruh rekrutmen dan seleksi terhadap kinerja karayawan pada PT Summit Adyawinsa Indonesia
Pengaruh Harga Terhadap Keputusan Pembelian Berulang Pada Produk KFC
Authors: Rijal Faruqi
Published: May 2023

A B S T R A C TThis study aims to determine the effect of price on repeat purchase decisions on KFC products. This research method is descriptive and involves verification. The sample used is 126 people who have bought KFC products. The sampling technique used is the purposive sampling method. The research instrument uses a questionnaire, where the price variable (X1) has 7 question items and the repeat purchase decision variable (Y) has 9 question items. The data analysis techniques used in this research are descriptive analysis, t test, coefficient of determination, and verification analysis. The verification analysis uses a simple linear regression analysis. The results of this study show that price has a significant effect on repeat purchase decisions, with a significance value of 0.000, less than 0.05. While the value of the coefficient of determination is obtained by an R square of 0.506, which means that the price variable affects the variable of repeated purchase decisions by 50.6%, while the remaining 49.4% is influenced by other variables not examined in this study.

A B S T R A KPenelitian ini bertujuan untuk mengetahui pengaruh harga terhadap keputusan pembelian berulang pada produk KFC. Metode penelitian ini adalah deskriptif dan verifikatif. Sampel yang digunakan adalah 126 orang yang pernah membeli produk KFC. Teknik pengambilan sampel yang digunakan yakni metode purposive sampling. Adapun instrumen penelitian menggunakan kuisioner dimana variabel harga (X1) terdapat 7 item pertanyaan dan variabel keputusan pembelian berulang (Y) terdapat 9 item pertanyaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif, uji t, koefisien determinasi dan analisis verifikatif. Adapun analisis verifikatif menggunakan analisis regresi linier sederhana. Hasil penelitian ini diperoleh bahwa harga berpengaruh secara signifikan terhadap keputusan pembelian berulang dengan nilai signifikansi 0,000 kurang dari 0,05. Sedangkan nilai koefisien determinasi diperoleh R Square sebesar 0,506 yang artinya variabel harga mempengaruhi variabel keputusan pembelian berulang sebesar 50,6%. Sedangkan sisanya 49,4% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
Exploring spatial patterns of overflights at Great Smoky Mountains National Park
Authors: Patterson Brian , Hutchinson Shawn , Gurung Bijan , Beeco Adam , Anderson Sharolyn , Joyce Damon
Published: May 2023

This study explored spatial patterns of overflights at Great Smoky Mountains National Park (GRSM). Overflights were analyzed from September 25th, 2019 to June 1st, 2022 using Automatic Dependent Surveillance-Broadcast (ADS-B) data. The first phase of analysis focused on all overflights and found a high concentration of overflights above GRSM. The second phase of analysis focused on low-level overflights that fly below 10,000ft mean sea level (MSL) and fly within 10-miles of the GRSM boundary. Phase 2 figures display yearly overflights (2019, 2020, 2021, 2022) and show a concentration of flights beneath 4,000ft MSL near the northcentral and northwest boundary of GRSM. Additionally, for Phase 2, a figure was produced to show overflight travel patterns of rotorcraft that flew below 10,000ft MSL. The third phase of analysis removed all overflights known to not be air tours. Kernel density analysis was conducted using waypoints segmented into 500ft above ground level (AGL) altitude intervals. The altitude intervals with the highest density of overflights were ‘500-1,000ft AGL’ and ‘1,001-1,500ft AGL’. This information can be used for planning and management purposes and this study serves as a resource for future research that intends to use more advanced analytics.
WHO IS THE MOST AUTHORIZED TO ERADICATE ILLEGAL FINANCIAL INSTITUTION ?
Authors: Johan Suwinto , LIe Gunard , Sudiro Amad
Published: May 2023

Illegal financial institutions have repeatedly appeared and disappeared in the community. Illegal banks or savings institutions disguise their businesses as travel agents or public fund savings institutions called arisan. At the moment, there have been emerging illegal online loan institutions (Pinjol). In 2021, illegal online loans (Pinjol) become a trending topic in Indonesia. Illegal lending has become a long-standing issue in society. The authorities have carried out the eradication of illegal lending. However, illegal borrowing is never completely eradicated and is always present in the community. Illegal borrowing has also caused a lot of community problems. This research aims to examine the illegal borrowing in the midst of society. This research uses a normative juridical method. This research concludes that eradicating illegal lending is the responsibility of the police, not the responsibility of the Indonesian Financial Services Authority (OJK). Even though illegal lenders operate in the financial industry, the Indonesian Financial Services Authority has no authority over the illegal financial industry. The authority of the Indonesian Financial Services Authority has been confirmed in Law of the Republic of Indonesia Number 21 of 2011. The illegal financial industry does not only exist in the financial technology industry, but has also emerged repeatedly in the conventional financial industry, such as illegal banks, fraudulent investments, and credit unions.
KEBIJAKAN PENANGANAN AKSI UNJUK RASA YANG DILAKUKAN OLEH PENGUNGSI DARI LUAR NEGERI
Authors: Sujatno Adi , Kusuma Tiyar Cahya , Putra Eros Shidqy
Published: May 2023

Indonesia is not a country that is obliged to accept and take care of refugees from abroad because it did not participate in ratifying the 1951 Convention on the Status of Refugees and the 1967 Protocol on the Status of Refugees. Nevertheless, Indonesia continues to receive refugees every year. It was recorded that until August 2022, the number of refugees in Indonesia was 12,993 people, consisting of 9,713 refugees and 3,280 asylum seekers. Although Indonesia is not obliged to accept refugees, the Indonesian government still accommodates and cares for them because it is based on aspects of Human Rights (HAM). One of the most prominent problems in the handling of refugees from abroad is the rampant demonstrations carried out by the refugees to immediately be placed in third countries. In tackling the problems of the refugees, Presidential Regulation No. 125 of 2016 has been issued regarding the Handling of Refugees from Overseas. However, the Presidential Regulation does not clearly regulate the handling of demonstrations carried out by refugees because basically the refugees are not Indonesian citizens and there is no law that regulates the problem of demonstrations carried out by these refugees.Keywords     : Policy, Demonstration, Refugee
Les scénarios les plus extrêmes considérés par le Giec sont-ils réalistes ?
Authors: Treiner Jacques , Bréon François-Marie
Published: May 2023

L'anticipation du changement climatique et le choix des politiques climatiques reposent en partie sur les scénarios d'émissions de gaz à effet de serre utilisés par le Groupe d'experts intergouvernemental sur l'évolution du climat (Giec). Dans le présent article, nous évaluons les émissions possibles de dioxyde de carbone au cours du XXIe siècle à l'aune des réserves mondiales de combustibles fossiles provenant de deux sources : d'une part, le World energy outlook de l'Agence internationale de l'énergie et le Statistical review of world energy de British Petroleum ; d'autre part, l'extrapolation des données de production passées à l'aide du modèle de Hubbert. Dans les deux cas, le volume de ces réserves n'est pas compatible avec les trajectoires les plus émissives considérées par le Giec et limite le réchauffement global à un maximum d'environ 3 °C d'ici à 2100. En outre, la diminution attendue de la disponibilité en pétrole et en gaz naturel rend crucial, du point de vue de la dynamique économique de nos sociétés, le développement de ressources énergétiques non carbonées.

The anticipation of climate change as well as climate policies are partly based on the greenhouse gas emission scenarios used by the Intergovernmental Panel on Climate Change (IPCC). In this study, we assess the potential emissions of carbon dioxide over the 21st century against the world's fossil fuel reserves coming from two sources: first, International Energy Agency's World energy outlook and BP's Statistical review of world energy; second, an extrapolation of production data using Hubbert's model. In both cases, the volume of these estimated reserves is not compatible with the most emissive trajectories considered by the IPCC and limits global warming to a maximum of about 3 °C by 2100. Besides, the expected decrease in the availability of oil and natural gas makes the development of decarbonated energy resources crucial for the economic dynamics of our societies.
PENGARUH OBJEKTIVITAS, INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT
Authors: Canisih Canisih , Ladewi Yuhanis , Mizan Mizan
Published: May 2023

ABSTRACTThis study aims to determine and analyze the effect of objectivity, independence and competence of auditors on audit quality. This research uses descriptive and associative research. The place of research was carried out at the Office of the Supreme Audit Agency (BPK) RI Representative of the Province of South Sumatra. The variables used are objectivity, independence, competence and audit quality. The population in this study was 102 auditors, with the sampling method used was random sampling using the Slovin formula so that the sample required was 50. The data used were primary and secondary data. The data collection method in this study was a questionnaire. The data analysis technique used is descriptive statistical analysis and inferential statistics, namely classical assumption test (normality, multicollinearity, heteroscedasticity), multiple linear regression analysis, coefficient of determination and hypothesis (t test). The data analysis technique in this study uses the statistical computer program for special sciences (SPSS) version 25. The results of this study indicate that objectivity has no effect on audit quality, independence has an effect and is significant on audit quality, and competence has an effect and is significant on audit quality at the Agency. Examiner of Finance (BPK) RI Representative of South Sumatra Province.Keywords: Objectivity, Independence, Auditor Competence, Audit Quality.ABSTRAKPenelitian ini bertujuan untuk mengetahui dan menganalis pengaruh objektivitas, independensi dan kompetensi auditor terhadap kualitas audit. Penelitian ini mengunakan penelitian deskriftif dan asosiatif. Tempat penelitian dilakukan di Kantor Badan Pemeriksa Keuangan (BPK) Ri Perwakilan Provinsi Sumatera Selatan. Variabel yang digunakan adalah objektivitas, independensi, kompetensi dan kualitas audit. Populasi dalam penelitian ini sebanyak 102 auditor, dengan metode penarikan sempel yang digunakan adalah sempel rendom sampling dengan mengunakan rumus slovin sehingga sampel yang dibutuhkan yaitu 50. Data yang digunakan adalah data primer dan sekunder. Metode pengumpulan data dalam penelitian ini adalah kuesioner. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan statistik inferensial yaitu uji asumsi klasik (normalitas, multikolineiritas, heteroskedastisitas), analisis regresi linear berganda, kofisien determinasi dan hipotesis (uji t). Teknik analisis data dalam penelitian ini mengunakan perogram komputer seatistical program for special scine (SPSS) versi 25. Hasil penelitian ini menunjukkan bahwa objektivitas tidak berpengaruh terhadap kualiat audit, independensi berpengaruh dan signifikan terhadap kualitas audit, dan kompetemsi berpengaruh dan signifikan terhadap kualitas audit pada Badan Pemeriksa Keuangan (BPK) Ri Perwakilan Provinsi Sumatera Selatan. Kata Kunci: Objektivitas, Independensi, Kompetensi Auditor, Kualitas Audit.
PENGARUH KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG
Authors: Rahman Rani , Wahid Nisa Noor
Published: May 2023

ABSTRACTDebt policies are an important part of how a company runs its operations. This is related to the need for short-term funds, but is fraught with danger. Several factors, including managerial ownership structure and company size, are thought to influence this debt policy. The purpose of this research is to see how managerial ownership structure influences debt policy and how company size influences debt policy in companies listed on LQ45. The research method used is quantitative, with multiple regression analysis using the ordinary least squares (OLS) approach. The data population for all LQ45 issuers is 45, with the research period in 2019 and 2020. The results of the model test show that managerial ownership and company size cannot be used to predict debt policy. The results of the analysis show that the F test is not significant, with an R squared value of 0.021 or 2.1%, indicating a very weak effect. Likewise, the partial test shows that managerial ownership has no significant effect on debt policy, as does firm size. This is because companies listed on LQ45 have high liquidity, so they no longer need to increase debt if their assets are large enough.Keywords: LQ45, managerial ownership, debt policy, company sizeABSTRAKKebijakan hutang adalah bagian penting dari bagaimana perusahaan menjalankan operasinya. Hal ini terkait dengan kebutuhan dana jangka pendek, namun penuh dengan bahaya. Beberapa faktor antara lain struktur kepemilikan manajerial dan ukuran perusahaan diduga mempengaruhi kebijakan hutang ini. Tujuan dari penelitian ini adalah untuk melihat bagaimana struktur kepemilikan manajerial mempengaruhi kebijakan hutang dan bagaimana ukuran perusahaan mempengaruhi kebijakan hutang pada perusahaan yang terdaftar di LQ45. Metode penelitian yang digunakan adalah kuantitatif, dengan analisis regresi berganda menggunakan pendekatan ordinary least square (OLS). Populasi data seluruh emiten LQ45 adalah 45 dengan periode penelitian tahun 2019 dan 2020. Hasil pengujian model menunjukkan bahwa kepemilikan manajerial dan ukuran perusahaan tidak dapat digunakan untuk memprediksi kebijakan utang. Hasil analisis menunjukkan uji F tidak signifikan, dengan nilai R squared sebesar 0,021 atau 2,1%, menunjukkan pengaruh yang sangat lemah. Demikian juga dengan uji parsial menunjukkan bahwa kepemilikan manajerial tidak berpengaruh signifikan terhadap kebijakan hutang, begitu pula ukuran perusahaan. Pasalnya, perusahaan yang terdaftar di LQ45 memiliki likuiditas yang tinggi, sehingga tidak perlu lagi menambah utang jika asetnya cukup besar. Kata Kunci: LQ45, kepemilikan manajerial, kebijakan utang, ukuran perusahaan
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN: SEBUAH LITERATUR REVIEW
Authors: Sundari Sundari , Sudibyo Yudha Aryo
Published: May 2023

ABSTRACTFinancial statements areia form of reporting ientity iaccountability ithat iare istructured iand provide iuseful iinformation ifor iusers. iQuality ifinancial ireports ihave i4 icharacteristics, inamely relevant, ireliable, icomparable iand iunderstandable. iWith iquality ifinancial ireports, iit ireflects that ifinancial imanagement iis icarried iout iproperly iand iin iaccordance iwith ithe irules iso ithat it has ian iimpact ion ithe iprovision iof iopinions iby iBPK. iAccording ito iseveral istudies, iagencies that ireceived iWTP iopinions ifrom ithe iBPK idid inot iall ihave iquality ifinancial ireports iand ithere were ieven imany ifindings iand iproblems iin ithe ifinancial istatements. iThis istudy iaims ito idescribe the ifactors ithat iaffect ithe iquality iof ifinancial istatements. iThe iresearch iwas iconducted ithrough a iliterature istudy iby icollecting iresearch iresults irelated ito ithe ifactors ithat iaffect ithe iquality of ifinancial istatements. iThe iresults iof ithe istudy ishow ithat ithe ifactors ithat iaffect ithe iquality iof ifinancial ireportsiare human resource competence, iutilization iof iinformation itechnology, iinternal control, iorganizational icommitment, iapplication iof igovernment iaccounting istandards i(SAP)   and external ifactors..Keywords: Quality of Financial Reports; Financial Reports;ABSTRAKLaporan keuanganimerupakan suatu bentukipertanggungjawaban entitas pelapor yangiterstruktur dan imenyajikan informasi iyang iberguna ibagi ipara ipengguna. iLaporan ikeuangan iyang berkualitas memiliki i4 ikarakteristik iyaitu irelevan, iandal, idapat idibandingkan idan idapat idipahami. iDengan laporan ikeuangan iyang iberkualitas imencerminkan ipengelolaan ikeuangan idijalankan idengan ibaik dan isesuai idengan iaturan isehingga iberdampak ipada ipemberian iopini ioleh iBPK. iMenurut beberapa ipenelitian, iinstansi iyang imendapat iopini iWTP idari iBPK itidak isemua ilaporan keuangannya iberkualitas idan ibahkan imasih iterdapat ibanyak itemuan idan ipermasalahan ipada laporan ikeuangan itersebut. i iPenelitian iini ibertujuan iuntuk imemaparkan ifaktor-faktor iyang mempengaruhi ikualitas ilaporan ikeuangan. iPenelitian idilakukan imelalui istudi iliteratur idengan mengumpulkan ihasil ipenelitian iterkait idengan ifaktor-faktor iyang imempengaruhi ikualitas ilaporan keuangan. iHasil ikajian imenunjukkan ibahwa ifaktor-faktor iyang imempengaruhiikualitas ilaporan  keuangan iadalah ikompetensi isumber idaya imanusia, ipemanfaatan iteknologi iinformasi, pengendalian iintern, ikomitmen iorganisasi, ipenerapan istandar iakuntansi ipemerintahan i(SAP) idan faktor ieksternal.Kata iKunci: Kualitas Laporan Keuangan; Laporan Keuangan;
PENGARUH RELATED PARTY TRANSACTION, INVENTORY INTESITY DAN KEPEMILIKAN MAYORITAS TERHADAP AGRESIVITAS PAJAK
Authors: Suprihatin Neneng Sri , Mahardini Nikke Yusnita
Published: May 2023

Tujuan Penelitian ini untuk membuktikan pengaruh langsung dan pengaruh tidak langsung dari Related Party Transaction, Inventory Intensity, dan Kepemilikan Mayoritas terhadap Agresivitas Pajak melalui Manajemen Laba pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Periode 2013-2018. Jenis penelitian ini adalah penelitian kuantitatif dan jenis data yang digunakan adalah data sekunder pada laporan keuangan atau laporan tahunan yang dipublikasikan oleh perusahaan di Bursa Efek Indonesia. Metode pengumpulan data yang digunakan adalah metode purposive sampling dan kriteria perusahaan terpilih menjadi 8 sampel yang berarti ada 48 data yang dapat dianalisis. Data dianalisis dengan SPSS versi 25, analisis data yang digunakan regresi berganda untuk melihat pengaruh langsung dan uji sobel untuk melihat ada tidaknya hubungan tidak langsung melalui manajemen laba. Dari hasil penelitian ini hanya tiga hipotesis yang diterima sementara tujuh lainnya ditolak. Related Party Transaction, Inventory Intensity, dan Kepemilikan Mayoritas tidak berpengaruh terhadap Manajemen Laba; Related Party Transaction, Inventory Intensity dan Kepemilikan Mayoritas berpengaruh terhadap Agresivitas Pajak; Manajemen Laba tidak berpengaruh terhadap Agresivitas Pajak. Dan tidak ada pengaruh Related Party Transaction, Inventory Intensity dan Kepemilikan Mayoritas terhadap Agresivitas Pajak melalui Manajemen Laba dan Manajemen Laba ditolak sebagai variabel intervening.
PENGARUH TINGKAT KESEHATAN BANK MENGGUNAKAN METODE RGEC TERHADAP PERTUMBUHAN LABA PERUSAHAAN PERBANKAN
Authors: Baihaqi Fa’iq , Yulianti Nur Wachidah
Published: May 2023

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Risk profile, GCG, Earnings dan Capital terhadap pertumbuhan Laba pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Periode 2014-2019. Penentuan sampel dengan metode purposive sampling. Penelitian ini menggunakan sampel sebanyak 28 perusahaan perbankan. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda dengan menggunakan alat analisis data SPSS 25. Hasil penelitian ini menunjukkan bahwa Risk Profile, GCG, Earnings dan Capital mempunyai pengaruh signifikan secara simultan terhadap Pertumbuhan Laba pada perusahaan Perbankan. Risk Profile yang diproksikan dengan NPL dan Earnings yang diproksikan dengan ROA berpengaruh terhadap Pertumbuhan Laba, sedangkan Risk Profile yang diproksikan dengan LDR, GCG, Earnings yang diproksikan dengan NIM, dan Capital yang diproksikan dengan CAR tidak berpengaruh terhadap Pertumbuhan Laba pada perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia tahun 2014-2019.
DETERMINASI KUALITAS INFORMASI FINANSIAL PEMERINTAH DAERAH
Authors: Purba Sahala , Purba Rasdianta
Published: May 2023

Adapun permasalahan dalam mutu informasi finansial pemerintah daerah yaitu tidak relevannya informasi finansial yang dibuat berdasarkan dengan etika yang berjalan. Informasi finansial pemerintah daerah dapat bermasalah karena rendahnya sumber daya manusia atas pengetahuan akuntansi dalam penyusunan informasi finansial, lemahnya sistem pengelolaan intern pemerintah, tidak maksimalnya penggunaan teknologi informasi dan kurang maksimalnya fungsi internal audit dalam melaksanakan fungsinya secara efektif dan efisien. Adapun maksud pengkajian ini untuk memahami dan menganalisis dampak pengetahuan akuntansi, sistem pengelolaan internal pemerintah, penggunaan teknologi informasi dan fungsi internal audit secara parsial maupun secara simultan. Bentuk pengamatan ini menggambarkan pengamatan assosiatif yang bersifat kausal dan memakai data primer. Sistem pengambilan data yang dipakai adalah kuesioner. analisis deskriptif dan regresi linear berganda. bentuk analisis yang digunakan pada pengamatan ini. Penelitian ini dilakukan di Organisasi Perangkat Daerah se-Kabupaten Deli Serdang. Responden dalam penelitian ini sebanyak 69 orang. Hasil pengkajian ini membuktikan bahwa secara parsial pengetahuan akuntansi, sistem pengelolaan intern pemerintah dan penggunaan teknologi informasi berdampak positif terhadap mutu laporan finansial pemerintah daerah, sedangkan fungsi internal audit berdampak negatif terhadap kualitas informasi finansial pemerintah daerah. Secara bersama-sama pengetahuan akuntansi, sistem pengelolaan intern pemerintah dan penggunaan teknologi informasi berdampak terhadap mutu informasi finansial pemerintah daerah di Kabupaten Deli Serdang. Adapun implikasi dari penelitian ini adalah dengan adanya pengetahuan akuntansi yang baik didukung sistem pengelolaan intern pemerintah yang kuat, dan penggunaan teknologi informasi serta adanya fungsi internal audit yang optimal akan dapat menaikkan mutu informasi finansial pemerintah daerah yang ada di seluruh pemerintahan daerah di Indonesia khusunya pada Kabupaten Deli Serdang.
PERAN LOWBALLING DALAM MENGINTERVENING PENGARUH KOMPLEKSITAS DAN INDEPENDENSI TERHADAP KUALITAS AUDIT
Authors: Yulianto Mochamad Fajar , Ginting Rudi , Maulana Agus
Published: May 2023

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk melihat peran lowballing dalam mengintervening pengaruh kompleksitas dan independensi terhadap kualitas audit. Penelitian ini menggunakan angket kuesioner dengan 57 auditor dari 24 KAP yang tersebar di wilayah DKI Jakarta sebagai sampel. Pemilihan sampel dalam penelitian ini dilakukan secara purposive, dengan kriteria auditor dengan tingkat pengalaman diatas satu tahun dan pernah terlibat dalam menjalin perikatan awal dengan klien. Pengujian hipotesis dalam penelitian ini menggunakan analisis jalur dengan menggunakan alat bantu SmartPLS 3.3, dengan tingkat signifikansi 5% (0.05). Hasil dari pengujian diperoleh (1) terdapat pengaruh positif dan signifikan atas kompleksitas terhadap kualitas audit, (2) tidak terdapat pengaruh atas kompleksitas terhadap kualitas audit melalui lowballing, (3) terdapat pengaruh positif dan signifikan atas independensi terhadap kualitas audit, (4) tidak terdapat pengaruh atas independensi terhadap kualitas audit melalui lowballing, dan (5) tidak terdapat pengaruh atas lowballing terhadap kualitas audit.
Eti Copper Siirt flotation plant revision studies
Authors: Kara Yasar , Tatar Ali , Hasyamanlar Ahmet
Published: May 2023

Several optimization studies were made to increase metal recovery and reduce operational costs of the concentrator in Siirt Madenköy copper mine. In consequence of these studies, effects of the changes in operating parameters, cost and plant recovery will be examined at this article. In this article, we will discuss two important revision studies, which are:
- Replacement of 500 mm hydrocyclone set used in ball mills with 350 mm of hydrocyclone set.
- Replacing the present Ball Mill with a SAG mill. Correspondingly elimination of the crushing and screening plant.
- Increasing the scavenger cells from 4 to 6 by the addition of 2 more cells. In consequence with this feeding the middling tail to the increased scavenger cells which was treated as a part of final tail before this change.
We will examine the effect of all these changes to the final recovery, concentrate grade and final cost.
Pengaruh Job Insecurity dan Beban Kerja Terhadap Turnover Intention Pada PT. Telkom Akses Gorontalo
Authors: Syamsul Syamsul , Pakaya Syaiful , Musafir Musafir , Karim Siti Tarwiyah
Published: May 2023

This study aims to determine how much job insecurity (X1) and workload (X2) influence turnover intention (Y) at PT. Telkom Access Gorontalo. Methods of data collection using questionnaires administered to respondents. The analysis method uses path analysis. The results of the first test show that the variable influence of job insecurity (X1) and workload (X2) simultaneously has a positive and significant effect on turnover intention (Y) at PT. Telkom Access Gorontalo of 0.856 or 85.6%. The results of the second test show that job insecurity (X1) partially has a positive and significant effect on turnover intention (Y) at PT. Telkom Access Gorontalo, which is 0.343 or 34.3%. The results of the third test show that the workload variable (X2) partially has a positive and significant effect on turnover intention (Y) at PT. Telkom Access Gorontalo, which is 0.604 or 60.4%.
Pembelajaran Agama Berbasis Cerita Nabi Nuh As: Hubungan Karakter Gemar Membaca dan Karakter Rasa Ingin Tahu pada Peserta Didik Kelas IV Sekolah Dasar
Authors: Qonita Luthfiah  , Fatimah Fatimah
Published: May 2023

Tujuan Penelitian: untuk mengetahui bagaimana hubungan karakter gemar membaca dan karakter rasa ingin tahu dari penerapan pembelajaran agama berbasis cerita nabi Nuh as.

Metode Penelitian: Penelitian ini menggunakan jenis penelitian kuantitatif. Pendekatan penelitian kuantitatif yang digunakan adalah penelitian Asosiatif korelasional. Sampel penelitian ini adalah peserta didik kelas IV yang berjumlah 27 orang. Analisis data menggunakan statistik desktriptif inferensial, yaitu menganalisis data dengan mendeskripsikan data yang telah dikumpulkan.

Temuan Utama: Hasil penelitian ini adalah dari dua karakter yaitu karakter gemar membaca dan karakter rasa ingin tahu. Pada penelitian hasil sangat baik pada karakter gemar membaca, sedangkan untuk karakter rasa ingin tahu berkategori cukup, dari hal tersebut terlihat terdapat perbedaan diantara kedua karakter, yaitu peduli sosial dan peduli lingkungan, bahwa korelasi antara kedua karakter gemar membaca dan karakter rasa ingin tahu adalah 0,720 hubungan kedua indikator tersebut kuat, dengan nilai sig adalah 0,000 kecil dari 0,005, dapat disimpulkan bahwa ada hubungan anatar karakter karakter gemar membaca dan karakter rasa ingin tahu dengan nilai-R 0,720 dan positif. Jika nilai sig < 0,05 maka terdapat hubungan antara dua variabel.

Keterbaruan Penelitian: Keterbaharuan penelitian ini adalah meneliti hubungan karakter gemar membaca dan karakter rasa ingin tahu berbasis cerita nabi nuh as. Sedangkan penelitian sebelumnya Pengembangan Model Penanaman Pembelajaran Pendidikan Karakter Berbasis Cerita Melalui Komik.
Pelatihan Cuci Tangan Enam Langkah Menggunakan Vocabulary Bahasa Inggris Pada Anak Usia Dini Dalam Pencegahan Penularan COVID-19
Authors: Suryati Ni Wayan Novi , Dewi Kadek Maya Cyntia , Wulansari Nadya Treesna , Ayu Ni Kadek Dwieka Jayanthi
Published: May 2023

Pengabdian kepada masyarakat ini bertujuan untuk memberikan pelatihan  cuci tangan enam langkah menggunakan vocabulary  bahasa Inggris pada anak usia dini di TK Aruna Mulia Nusa Dua dalam pencegahan penularan Covid-19. Kegiatan ini dilaksanakan pada hari Kamis, 14 Oktober 2021 di TK Aruna Mulia Nusa Dua dengan dua sesi pelatihan yaitu sesi pertama pada kelas Taman Kanak-Kanak (TK) dengan jumlah 11 peserta didik dan pada sesi kedua pada anak Kelompok Bermain  (KB) dengan jumlah 7 orang. Rancangan mekanisme pelaksanaan kegiatan ini merujuk pada 4 langkah action research yaitu: perencanaan, tindakan, observasi dan evaluasi, serta refleksi. Berdasarkan pemaparan hasil kegiatan pengabdian kepada masyarakat yang dilakukan di TK Aruna Mulia Nusa Dua maka dapat disimpulkan bahwa sejumlah target yang sudah tercapai diantaranya. (1) Peserta pelatihan dalam kelompok TK dan KB mampu melakukan praktik cuci tangan enam langkah dengan baik setelah diberikan pelatihan melalui video dan praktik langsung dengan menggunakan instruksi bahasa Inggris. (2) Peserta pelatihan mampu mengikuti instruksi mencuci tangan enam langkah dengan bahasa Inggris dengan baik dan mendapatkan vocabulary baru tentang mencuci tangan. (3) Adanya peningkatan pengetahuan dan penguasaan vocabulary antara sebelum dan setelah diberikan pelatihan cuci tangan enam langkah.
Kata Kunci: Pelatihan cuci tangan enam langkah, English Vocabulary, Pencegahan Covid-19
Kumarswamy Truncated Lomax Distribution with Applications
Authors: Alabdulhadi Manal H.
Published: May 2023

This paper introduces a new flexible generalized family of distributions, named Kumarswamy Truncated Lomax Distribution. We study its statistical properties including quantile function, skewness, kurtosis, moments, generating functions, incomplete moments and order statistics. Maximum likelihood estimation of the model parameters is investigated. An application is carried out on real data set to illustrate the performance and flexibility of the proposed model.