bluuebunny/crossref_metadata_2025 huggingface dataset:
PERAN DISIPLIN KERJA SEBAGAI VARIABEL MEDIASI TERHADAP PENGARUH SUPERVISI AKADEMIK KEPALA SEKOLAH DENGAN KINERJA GURU
Authors: Munawaroh Siti Nur
Published: March 2022

Peran supervisi akademik kepala sekolah memang sangat dibutuhkan dalam meningkatkan disiplin kerja dengan kinerja guru, maka dalam riset ini mempunyai tujuan untuk mengetahui: 1) Pengaruh langsung Supervisi Akademik Kepala Sekolah dengan disiplin kerja, 2) Pengaruh langsung disiplin kerja guru dengan kinerja guru, 3) Pengaruh tidak langsung Disiplin Kerja Guru sebagai mediasi terhadap Supervisi Akademik Kepala Sekolah dengan Kinerja Guru Pada Sekolah Dasar Di Natar Lampung SelatanPada Sekolah Dasar Di Natar Lampung Selatan.

Riset ini merupakan penelitian kuantitatif; populasi dalam penelitian ini adalah guru di Sekolah Dasar Natar Lampung Selatan yang berjumlah 102 guru. Sampel dalam penelitian ini adalah 74 guru (responden) dari 7 (tujuh) Sekolah Dasar, dan pengolahan data yang digunakan dalam penelitian ini adalah angket, observasi, dan wawancara. Teknik analisis data penelitian ini menggunakan regresi sederhana dan regresi berganda dengan keputusan koefisien jalur dan koefisien determinasi.

Hasil penelitian menunjukkan bahwa: (1) Terdapat pengaruh langsung supervisi akademik kepala sekolah dengan disiplin kerja dan nilai R square (R2) sebesar 0,057 hal ini menunjukkan bahwa variabel supervisi akademik kepala sekolah berpengaruh baik terhadap disiplin kerja dengan kontribusi sebesar 5,7%. 2)Terdapat pengaruh langsung displin kerja dengan kinerja guru dengan nilai R square (R2) sebesar 0,11; hal ini menunjukkan bahwa variabel disiplin kerja berpengaruh cukup baik terhadap kinerja guru dengan kontribusi sebesar 1,1%. Artinya variabel disiplin kerja guru sebagai mediasi mempunyai pengaruh tidak langsung dengan supervisi akademik kepala sekolah terhadap kinerja guru dan diperoleh dari nilai R square (R2) sebesar 0,059. Hal ini menunjukkan bahwa variabel disiplin kerja guru dan supervisi akademik kepala sekolah berpengaruh terhadap kinerja guru dengan kontribusi sebesar 5,9% dan sisanya sebesar 94,1% ditentukan oleh alasan lain di luar model regresi yang tidak diteliti dalam penelitian ini.

Kesimpulan, Hal ini menunjukkan bahwa terdapat pengaruh langsung disiplin kerja dan supervisi akademik kepala sekolah dengan kinerja guru pada sekolah dasar alam Lampung Selatan.

Saran, Agar kinerja Guru dapat meningkat hendaknya kepala sekolah melibatkan guru dalam disiplin kerja guru dalam mematuhi jadwal pembelajaran yang telah disusun oleh Kepala Sekolah dan melakukan inovasi-inovasi dalam rangka mewujudkan apa yang di cita-citakan sekolah.
An Empirical Comparison of Machine Learning Models for Student’s Mental Health Illness Assessment
Authors: Muzumdar Prathamesh , Basyal Ganga Prasad , Vyas Piyush
Published: February 2022

Student’s mental health problems have been explored previously in higher education literature in various contexts including empirical work involving quantitative and qualitative methods. Nevertheless, comparatively few research could be found, aiming for computational methods that learn information directly from data without relying on set parameters for a predetermined equation as an analytical method. This study aims to investigate the performance of Machine learning (ML) models used in higher education. ML models considered are Naïve Bayes, Support Vector Machine, K-Nearest Neighbor, Logistic Regression, Stochastic Gradient Descent, Decision Tree, Random Forest, XGBoost (Extreme Gradient Boosting Decision Tree), and NGBoost (Natural) algorithm. Considering the factors of mental health illness among students, we follow three phases of data processing: segmentation, feature extraction, and classification. We evaluate these ML models against classification performance metrics such as accuracy, precision, recall, F1 score, and predicted run time. The empirical analysis includes two contributions: 1. It examines the performance of various ML models on a survey-based educational dataset, inferring a significant classification performance by a tree-based XGBoost algorithm; 2. It explores the feature importance [variables] from the datasets to infer the significant importance of social support, learning environment, and childhood adversities on a student’s mental health illness.
Application of Task-driven Teaching Method in Business English Translation Teaching: Taking Hengyang Normal University as an Example
Authors: Xie Caihong , Ye Huiyao
Published: February 2022

As a compulsory skill course for business English majors, business English translation courses should have strong social and purpose. Based on the principle of task-driven teaching method, this thesis explores the teaching strategies which can improve the translation level of business English majors by analyzing the application of task-driven teaching method in business English translation course, so that students’ level of translation can be promoted.
Analysis of Key Performance Indicators Impact in a Company of Change Requests brought to Speed Sensors in the Automotive Industry in Order to Optimize the Manufacturing Process
Authors: Uifălean Oana Bianca Pop , Uifălean Dorel Cristian , Gabor Rozalia Manuela
Published: February 2022

Key performance indicators (KPIs/KPRs) made in a company with a field of activity in automotive allow for the gathering of knowledge and explore the best way to achieve the organisation’s objectives. Many researchers have offered different ideas for determining KPIs either manually, semiautomatically or automatically applied on different fields. This paper focuses on providing a study of an approach to explore key performance indicators (KPI/KPR). This work presents explanations about the process organization, the selection path of KPI/KPR and a practical example of measuring KPI/KPR in production department with the meaning of providing an interesting image of how people work and analyze complex situations and design or react to their strategies.
Quality Assessment for Corporate Governance Compliance: the Case of BSE-MTF Listed Entities
Authors: Spătăcean Ioan Ovidiu , Dănescu Tatiana , Popa Maria-Alexandra
Published: February 2022

Over the past two years a significant number of issuers have emerged on the AeRO Multilateral Trading Facility (MTF) organized and managed by the Bucharest Stock Exchange (BSE). Preliminary assessments concluded that investors’ interest for the recent AeRO public offerings of equity and debt seemed to be even greater than in case of the regulated market, possibly explained by a higher return on investments. On the other hand, a preference for the AeRO market instead of the regulated market has been also noticed among the inssuers trying to avoid compliance costs related to financial reporting and corporate governance. These assumptions are relevant to sustain a research direction related to a quality assessment of compliance with relevant corporate governance principles that AeRO issuers must also embrace and implement. The research methodology includes governance compliance inspections, issuers’ website screenings and annual report reviews. The sample of issuers is formed by the 20 issuers included in the BETAeRO Index launched on 11th of October, 2021. We expect that our findings will provide a relevant basis of conclusions to support a broaden utility of the Vektor transparency index, which should be extended for AeRO issuers as well.
Evolutionary benchmarks in sustainability reporting. Incursion from the Brundtland Report to the Sustainable Development Goals
Authors: Dănescu Tatiana , Bogdan Matei Radu , Constantinescu Lavinia
Published: February 2022

Sustainable development has become, at a rapid pace, outright desirable, an essential condition for all companies, and the business strategy must be based on transparency and accountability, and the information published must be the architecture of sustainable reporting. This is because the public reports of the companies generate the essential platform that reflects the performance, the social and environmental impact, as well as a subsidiary marketing function through which new customers and investors are attracted, as well as talented employees. The main objective of this research is to identify the main landmarks of the evolution of sustainability reporting in the dimension of non-financial reporting standards applied by Romanian companies. The migration trend from conventional to sustainable accounting is evident, with the latter including a variety of social and environmental issues such as: biodiversity protection, climate change, energy efficiency, greenhouse gas emissions, waste management, social inclusion disadvantaged people, respect for human rights, the fight against corruption and transparency of information.
Implementation of IT Service Management Solutions in the University Environment Beyond the COVID-19 Pandemic: a SWOT Analysis
Authors: Ciucan-Rusu Liviu , Poptămaş Marius-Petru
Published: February 2022

The COVID-19 pandemic has imposed the acceleration of the digital transformation processes of organizations, regardless of the sector of activity. Moreover, currently, achieving sustainability indicators is particularly important, digitalization being an important step to minimize the social and environmental impact of organizations’ activities. Our paper aims to identify the internal and external factors that influence the adoption of an IT Service Management solution during the pandemic in a public university in Romania that is in the process of transition to become a sustainable university.
Economics of catfish hatchery farmers and its contribution to household poverty alleviation in Nigeria
Authors: Ashley-Dejo Samuel Segun , Adelaja Olusunmbo Adeolu
Published: February 2022

Fish and fisheries products are considered as one of the most substantial parts of Nigeria economy. Demand for these products is on the high side due to the rapid growth of human population, changes in lifestyle and eating habits. Fishery is thus serving as a source of employment, income generation and food security. This paper made use of the data gathered from the farm and household levels to analyse the economics of catfish hatchery farming and its contribution to household poverty alleviation in Oyo and Osun States, Southwest Nigeria, using profitability analyses, Foster-Greer-Thorbecke index and Tobit regression models. The findings indicate that fish hatchery farming is profitable, altough 43.1% of fish hatchery farmers interviewed were above the poverty line. Thus, the enterprise significantly (p < 0.05) reduced poverty in the study area. Furthermore, the effects of socioeconomic variables, gender, education level, and framing experience (p < 0.01); marital status and household size (p < 0.1); labour employed, hatchery units, quality of fish seed produced and membership of cooperative society (p < 0.05) indicating several interactions between poverty and the variables analysed. In conclusion, policy makers, government and non-governmental organisation should give the enterprise adequate attention and support as this could be adopted in lifting the country from poverty.
Tracking Changes in Fish Diversity in the South-Eastern Adriatic Sea (Albania) Based on Local Ecological Knowledge
Authors: Kamberi Elvis , Beqiri Kristian , Luli Kristjan , Bakiu Rigers
Published: February 2022

Evidence from the last two centuries has identified changes in the biodiversity of the Mediterranean basin triggered by the arrival of new species. Compared to the central and northern areas, the southern part of the Adriatic Sea, specifically the Albanian coast, has been less studied. The aim of this study is to evaluate the prevalence of new/non-native fish species on the north Albanian coast in order to provide the first data on their presence. Data collection was carried out from March to August 2019 using LEK (Local Ecological Knowledge) protocol in five different locations along the northern part of the Albanian coast. The research followed a predefined methodology previously successfully applied in different countries of the Mediterranean basin by using a semi-structured questionnaire. During this study, 9 new and non-native species were recognized by the fishers, while only 5 of them have shown an evident abundance increase based on their respective catches in recent years. Results suggest that some of the analyzed species, such as blue crab Callinectes sapidus and bluefish Pomatomus saltatrix, represent important members of the fish fauna in north Albania coastal waters (including the lagoons). Future studies regarding the assessment of their impact and management strategies are highly recommended.
Typology of the Albanian Small-Scale Fisheries
Authors: Bakiu Rigers , Moutopoulos Dimitrios K. , Gurma Marthjon , Çakalli Marko
Published: February 2022

The lack of reliable fisheries statistics hampers full assessment of the status of marine resources. Central to this problem are data-poor fisheries such as the Albanian seas and in particular the SSF sector. The present study aims to portray the small-scale fishery of south Albanian waters based on daily onboard monitoring of fisheries species catches during a two-year period (2016-2018). Results revealed a total of 6 and 11 fishing métiers for the nets and longlines, respectively. The most important target species for nets in terms of catches were Merluccius merluccius, Mullus surmuletus, Pagellus erythrinus, Sepia officinalis and Solea vulgaris. Longline fisheries were categorized into two distinct fishing métiers, one targeting the large pelagics Thunnus thynnus and Xiphias gladius, and the other targeting a wide range of Sparidae species and Epinephelus marginatus. The data and analysis presented here aim to reduce the current lack of quantitative data on a fisheries data-limited case such as the Albanian small-scale fishery and to provide information for developing monitoring for this fishery.
The Impact of Article 17 – A Study into its Effects on the Music Industry's Innovation Processes
Authors: Jensen Frederik Juul
Published: February 2022

The recent adoption of article 17 in the EU's new Directive on Copyright in the Digital Single Market has led to much debate. Proponents believe it will facilitate fair and balanced competition, while opponents fear increased censorship and surveillance on the Internet. Based on comprehensive document analysis, the paper explores the relationship between regulation and innovation. Through a study into article 17's implementation in Denmark, this paper investigates how article 17 will affect the innovation processes in the European music industry. The paper argues that although article 17 strengthens the rightsholders’ negotiation position, it does not decrease its dependence on the external IT Sector and its innovations.
Communicating globalized science: a comparative analysis of domestic and Anglo-Saxon style of academic writing in linguistics
Authors: Ferenčík Milan
Published: February 2022

Using examples of studies published in three international journals in the field of linguistics, the study deals with the differences between domestic and Anglo-Saxon style of scientific writing. I examine studies of Slovak and Czech authors publishing in Slovak and/or Czech and in English and compare them with the English studies of international authors for whom English is also a non-native language. I consider English to be alingua francawhich is used by the members of international scientific communities as a primary means of communication. I focus on the selected aspects of the studies which include their compositional structure, introductions and conclusions, the authorial presence, author´s self-confidence and modesty and the title of the study. The results of my analysis of these aspects in the studies of Slovak and Czech authors point to their inclination to use domestic style of writing, while in the case of their writing in English there are noticeable tendencies to hybridize the procedures of the domestic and the Anglo-Saxon styles. On the other hand, studies by international authors bear features of the Anglo-Saxon style of scientific writing. I do not consider these styles to be qualitatively different but rather complementary, as their mastery and cultivation is justified by the need to pursue scientific knowledge and communicate its results at both national and international levels.
What do modern languages with Scriptio Continua have in common?
Authors: Butskhrikidze Marika
Published: February 2022

Theoretically, it is possible for any language to practice scriptio continua (a style of writing without spaces or any markers between the words/sentences) due to the very nature of language: a system of arbitrary and discrete elements. Two universal functions of sound: distinctive and delimitative, ensure that any language has boundary markers for meaning-bearing units that facilitate both language production and comprehension. We argue that some languages are more adaptive to this writing style than others. The languages that have predominantly isolating/analytic or agglutinative constructions with tones and limited combinatory rules (restricted phonotactic constraints) are more suitable to have scriptio continua than inflectional languages with complex phonotactic rules and free stress. This correlation is examined in three modern languages that to this day practice scriptio continua: Burmese, Thai, and Lhasa Tibetan.
New minerals and the first mineral occurrences in the Kupferschiefer (U, REE, HgS, chloride minerals PtAs2, Pt(Sb,Bi)2, PtBi2), Poland, and their genetic meaning
Authors: Kucha Henryk Harry
Published: February 2022

Main U minerals in the Lubin and Polkowice mines in decreasing order of abundance are: uraninite, brannerite, metazunerite, metauranospinite, uranospinite, thucholite, monazite-huttonite, coffinite, and becquerelite. All these minerals are associated mainly with noble metal mineralization at the redox interfaces. Main minerals of REE are: (i) brannerite, monazite-huttonite in Noble Metals Bearing Shale (NMBS), (ii) florencite in Mo-Re shales and (iii) minor phospates in Cu-black shales derived from oxidation of organic matter. The latter, however, are controlling no more than 1/5 of the REE budget. Chloride minerals and sulphates are ubiquitous phases associated with Cu sulphides. They are represented by chlorargylite, cotunnite and penfieldite. Halite and sylvite form cubic inclusions in gypsum, up to 3 mm in chevrel compound, where they occur together with thiosulphates, anna-bergite and erithrite and Ni-Co-diarsenides. Sylvite is most common in lensoidal accumulations of semi massive kaolinite + chalcocite + gypsum at the contact between black shale and the top part of white sandstone. Such lenses have been traced over a distance of up to 30 m in the Lubin West and Polkowice East mines. Sylvite and halite have been so far overlooked during investigations of the Kupferschiefer because of applying standard cuƫng and polishing procedures using water as a lubricant. The Au content in native gold may reach exceptionally up to 97.40 wt% in a dolomitic reef from the Lubin West Mine. Gold forms four characteristic micro to nano-textures. Organic matrix of thucholite indicates correlation of Pt-Ni-V suggesting substitution of Pt in tetrapyrrole ring. Sperrylite, geversite and insizwaite appear at the western perimeter of Cu-sulphide deposit, where the redox gradient is so strong that almost all organic matter is gone. Platinum has forms its own minerals trapped in microfractures in anilite-digenite-spionkopite-yarrowite-bornite composite grains present in the reddened NMBS. Celestine-barite solid solution is one of the main accessory minerals in the Kupferschiefer. It has Sr/Ba ratio around 2.5 and 7.5. Euhedral uraninite associated with celestine-barite yielded U/Pb age of 84 ± 1 Ma, based on four grains measurements.
Quantitative Reliability Evaluation of Silicon Carbide-Based Inverters for Multiphase Electric Drives for Electric Vehicles
Authors: Morya Ajay Kumar , Toliyat Hamid A.
Published: February 2022

Reliability of power converter in the electric drivetrain of a vehicle can be a criterion for the comparison of various converter topologies, cooling system designs and control strategies. Therefore, reliability prediction is important for the design and control of vehicles. This paper presents an approach for quantitative evaluation of the reliability of converters for multiphase motor drives for electric vehicles (EVs) after considering the driving cycle. This paper provides a good background of reliability quantification so that it is easy to extend the presented approach to other applications. The models of subsystems have been selected to have excellent computational efficiency with good accuracy which is necessary for simulating long driving cycles. A simple vehicle model is used to obtain the traction motor torque demand for various points of the driving cycle. A multiphase interior permanent magnet synchronous motor has been used for traction motor. The operating voltage and currents of the motor are found using maximum torque per ampere (MTPA) control of IPMSM. The analytical loss calculation has been used to find the losses of switching devices of the converter. A thermal model of silicon carbide (SiC) MOSFET has been used to calculate junction temperature from the losses. The model developed here gives the failure rate and mean time between failures (MTBF) of switching devices of the inverter, which can be used to determine the failure rate. The model has been used to find the transition probabilities of a Markov model which can be used to quantify the reliability of converters of multiphase electric drives.
Kanon und Konflikt. Kunst aus dem Nationalsozialismus in deutschen Kunstmuseen
Authors: Jesse Darja
Published: February 2022

Nur wenige Kunstmuseen in Deutschland zeigen in ihren Dauerausstellungen Kunst, die während des Nationalsozialismus regimekonform entstand. In diesem Aufsatz untersuche ich die Präsentation dieser Kunst im Germanischen Nationalmuseum in Nürnberg, im Städel Museum in Frankfurt am Main und in der Pinakothek der Moderne in München. Über den Begriff des Kanons nähere ich mich den Ausstellungsnarrativen, in welche diese Kunst eingebettet ist.
‘An English Monstrosity’? Evolution and Reception of Manx Orthography
Authors: Lewin Christopher
Published: February 2022

This article evaluates perceptions of Manx orthography within Celtic scholarship. The predominant view is well summarized by Jackson (1955: 108): ‘Manx orthography is an English monstrosity which obscures both pronunciation and etymology’. Similarly, O’Rahilly dismisses Manx spelling as ‘an abominable system, neither historic nor phonetic, and based mainly on English’ (O’Rahilly 1932: 20). The article sets these perceptions in the sociohistorical context in which the system was developed by the Manx clergy in the seventeenth and eighteenth centuries. It is argued that the system is neither so directly dependent on English conventions, nor so unsystematic and inconsistent, as has been often claimed. Such weaknesses as do exist from the perspective of contemporary scholars and students of the language should not necessarily be viewed as such in the light of the needs, priorities and assumptions of those who practised Manx writing in its original context. It is shown that there was in fact an increase in the phonological transparency of certain elements of the system during the standardization of the mid-eighteenth century represented by the publication of translations of the Book of Common Prayer (1765) and the Bible (1771-72). On the other hand, countervailing pressures towards phonological ambiguity, iconicity and idiosyncrasy are discussed, including the utility of distinguishing homophones; real or presumed etymologies; the influence of non-standard or regional English spelling conventions; tensions between Manx and English norms; and an apparent preference in certain cases for more ambiguous spellings as a compromise between variant forms. Negative outcomes of the received view for scholarship on Manx are also examined, with a case study of the neglect of orthographic evidence for the historical phonology of the language. The wider context of English-based orthographies for Gaelic is also briefly considered.
Dux Bellorum
Authors: Johnson Flint F.
Published: February 2022

This paper will explore the accuracy and intent of the term dux bellorum, leader of war, as used in the Historia Brittonum with regards to Arthur. A discussion of Post-Roman archaeology, supplemented with contemporary historical documents, will establish that no Roman commands, such as the dux Britanniarum or comes Britanniarum, survived into the “Arthurian” period of the late fifth or early sixth centuries. A broader search of historical records will indicate that a linguistic cognate of dux bellorum was twice conferred on Celtic kings when leading a coalition of tribes in times of mutual threat according to the historical record; one was known to the author of the Historia Brittonum. A review of Historia Brittonum scholarship will show it came to its present form in c. 829 Gwynedd, ruled at the time by Merfyn Frych. The contemporary historical context was that the British kingdoms had been pressured for decades by the English and were specifically invaded by Wessex at around this time. This will be followed by a discussion of several biases in the history including a focus on Gwynedd’s dynasties and Merfyn in particular and British success against the English when united and failure when they were divided. Arthur was the best example of the latter agenda and because of this the most likely example of what Merfyn hoped to create. A summary of Merfyn’s political career in this context can be used to explain Arthur’s entire description in the work.
Development of therapy approach in Patient with Chronic Granulocity Leukemia: Case Report
Authors: Krstic Predrag , Elez Marija , Zivanovic-Todoric Biljana , Ostojic Gordana , Balint Bela , Malesevic Milomir , Stamatovic Dragana
Published: February 2022

Chronic granulocytic leukemia (CGL), Ph + is a chronic myeloproliferative disorder, which, due to its specificity for many decades, has attracted the attention of researchers of numerous specialties. This disease was among the first malignant haemopathies that received their “ID card” since molecular analyzes precisely defined the basic pathological substrate, that is, the origin of the disease. Over the past decades we have witnessed the evolution of the therapeutic approach in the treatment of CGL from oral cystostatic therapy, radiotherapy, through recombinant interferon alpha (IFN-alpha), haematopoeza stem cell transplantation, to the targeted molecular therapy of the tyrosine kinase inhibitor (TKI). In this report we present patient with a diagnosis of CGL, Ph + in the early chronic phase at the age of 13 years based on all relevant analyzes. During the past 26 years, all therapeutic modalities of CGL treatment were applied in patients, according to the time period, concluding with the second generation TKI, resulting in complete remission of diseases with excellent quality of life and identical expectations for the future, as well as in the healthy population.
A Digital Perspective on Entrepreneurship
Authors: Ulhøi John
Published: March 2022

The wider impact of digital technologies on entrepreneurship has only recently begun to surface in the entrepreneurship literature. This situation invites for re-examining theory on digital technologies and theory on entrepreneurship while at the same time asking where to find critical bridging points that may allow for integrating the two domains. This paper answers this question by reviewing and subsequently analyzing core constituents of digital entrepreneurship and its modus operandi. Our analyses show that digital entrepreneurship not only involves entrepreneurial agency and digital technologies, it also affects previous conceptualizations of artifacts and of its modus operandi by applying a broader repertory of architectural arrangements. This implies that the employment of digital technologies in entrepreneurial ventures has effects that go well beyond using digital technology as a means-to-an-end. Before closing, implications for future research and relevant policy makers will be briefly sketched out.
KINERJA KEUANGAN, KOMISARIS INDEPENDEN, GENDER DIVERSITY, DAN FINANCIAL DISTRESS
Authors: Aldama Nabila Aprilia , Kristanti Farida Titik
Published: February 2022

Lembaga besar mempunyai pengaruh besar untuk perekonomian di Indonesia, khususnya lembaga property, real estate, konstruksi dan bangunan karena berpengaruh signifikan pada Produk Domestik Bruto atau PDB dan daya serap tenaga kerja. Oleh karena itu, lembaga harus menjaga kinerja maupun kondisi keuangan agar dapat menghindar dari financial distress. Tujuan riset kali ini agar mengetahui korelasi likuiditas, leverage, ukuran lembaga, komisaris independen, dan gender diversity terhadap financial distress dengan memakai teknik kuantitatif dengan data sekunder. Populasi pada riset kali ini ialah lembaga Property, Real Estate, Konstruksi dan Bangunan yang tercantum di Bursa Efek Indonesia tahun 2014-2019, dengan memakai teknik purposive sampling didapatkan 35 sampel. Metode analisis yang dipakai analisa regresi logistik dengan memakai aplikasi IBM SPSS 25 sebagai alat uji statistik dan hipotesis. Hasil yang diperoleh dari riset ini memperlihatkan bahwa variabel likuiditas, leverage, ukuran lembaga, komisaris independen, dan gender diversity berkorelasi secara bersamaan kepada financial distress. Variabel leverage secara terpisah berkorelasi signifikan negatif kepada financial distress sedangkan variabel likuiditas, ukuran perusahaan, komisaris independen dan gender diversity secara parsial tidak berkorelasi kepada financial distress.
STRATEGI PENETAPAN BEA KELUAR EKSPOR RUMPUT LAUT SEBAGAI UPAYA OPTIMALISASI INDUSTRI KARAGINAN DALAM NEGERI
Authors: Faradiah Mas Ayu , Hamzah Lies Maria , Saimul Saimul
Published: February 2022

Indonesia is one of the best seaweed producers in Asia. With this, Indonesia should be able to optimize various kinds of seaweed processing industries, one of which is the carrageenan industry. Carrageenan is a derivative product of seaweed which in the international market the price can be much higher than the commodity of seaweed without any added value. Continuing to increase the volume of primary seaweed exports makes the domestic carrageenan processing industry experience difficulties in raw materials, especially during the Covid-19 pandemic. So in this study, panel data analysis was used with a gravity model to analyze what factors affect the demand for Indonesian seaweed exports to export destinations of China, the Philippines, Vietnam, the Republic of Korea, Chile, United Kingdom, USA, Hong Kong, Germany and France. .To find out the amount of Seaweed Export Duty that can be applied in an effort to reduce the export of seaweed commodities. The results showed that the factors that affect the volume of seaweed exports to destination countries include export prices that have a negative and significant effect, real GDP has a positive and significant effect, and economic distance has a negative and significant effect. The determination of export duty for seaweed raw materials by up to 18 percent can reduce export demand from the top ten export destinations for seaweed raw materials.
APAKAH PENGHINDARAN PAJAK PERUSAHAAN MENJELASKAN EFISIENSI INVESTASI? BUKTI DARI EKONOMI BERKEMBANG
Authors: Karunia Putu Agus Ray , Darma Gede Sri
Published: February 2022

The purpose of this study is to determine whether corporate tax avoidance can explain efficiency in investment? Based on emerging economies. This study uses secondary data in the form of annual reports or financial statements of companies listed on the Indonesia Stock Exchange (IDX) and publications on the pages of each company. The research period is three years (2017-2019). This research uses descriptive statistical analysis and linear regression which is analyzed using EViews. The results of this study are the relationship of tax avoidance has a significant positive effect on investment inefficiency, then the quality of financial statements and corporate governance in the company has a significant negative effect on investment inefficiency. Good quality of financial reports as a moderating variable can weaken the relationship between tax avoidance and investment inefficiency. Meanwhile, the moderating effect of corporate governance on tax avoidance on investment inefficiency does not have a significant effect. This means that corporate governance does not weaken the relationship between tax avoidance and investment inefficiency.
POLITICAL STABILITY, INDEX PERCEPTION OF CORRUPTION AND DIRECT FOREIGN INVESTMENT IN SOUTHEAST ASIA
Authors: Nairobi Nairobi , Amelia Nur
Published: February 2022

The incoming foreign direct investment will bring technology, new innovations, increase in capital, create jobs that will absorb unemployment, and improve the quality of human resources so that investment is considered important in accelerating economic growth in developing countries. The purpose of this study was to determine the effect of political stability and the Corruption Perception Index on Foreign Direct Investment in Southeast Asia. This study uses secondary data obtained from the World Bank, and Transparency International. The method used is a panel data model with a total cross-section of 10 (ten) countries in Southeast Asia and a time-series in 2010-2019. The research was conducted in 10 countries due to Timor-Leste because the country officially became a member of Southeast Asia in 2011. The research method used in this study is the Random Effect Model. The results showed that the independent variables of political stability, corruption perception index (GPA), and economic growth (EG) each had a significant and positive effect on foreign direct investment in Southeast Asia, while inflation and exchange rates had no effect on foreign direct investment. in Southeast Asia 2010-2019 period, ceteris paribus.
PENGARUH KONSERVATISME AKUNTANSI, STRUKTUR MODAL, DAN PENGUNGKAPAN CSR TERHADAP EARNING RESPONSE COEFFICIENT
Authors: Ariesta Melvin , Zakaria Heikal Muhammad
Published: February 2022

Penelitian ini bertujuan untuk mengetahui pengaruh Konservatisme Akuntansi, Struktur Modal, dan Pengungkapan Corporate Social Responsibility pada Earning Response Coefficient pada Perusahaan Sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017 – 2019. Data yang dipakai dalam penelitian ini yaitu data kuantitatif yang didapatkan dari laporan tahunan Perusahaan. Teknik pengambilan sampel menggunakan purposive sampling. Populasi penelitian sebanyak 41 Perusahaan. Metode dalam penelitian ini menggunakan analisis inferensial. Teknik analisis menggunakan analisis regresi linier berganda untuk mengetahui pengaruh antara Konservatisme Akuntansi, Struktur Modal, dan Pengungkapan Corporate Social Responsibility terhadap Earning Response Coefficient dengan menggunakan SPSS 22. Hasil Uji parsial menyatakan Konservatisme Akuntansi tidak memiliki pengaruh terhadap Earning Response Coefficient. Struktur Modal memiliki pengaruh terhadap Earning Response Coefficient. Pengungkapan Corporate Social Responsibility memiliki pengaruh terhadap Earning Response Coefficient.
PENGARUH INSENTIF PAJAK, KUALITAS PELAYANAN, DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM
Authors: Abdi Pradnyani Ni Luh Putu Norma Dewi , Sasmitadewi Putu Raih , Suprapto Putu Adi
Published: February 2022

Tax revenue has not been maximized and the tax ratio is still low because the level of compliance of MSME taxpayers has decreased. In the conditions of the Covid-19 pandemic, Direktorat Jenderal Pajak provides tax incentives to maintain compliance during the Covid-19 pandemic. The purpose of this study was to determine the effect of tax incentives, quality of service, and taxation understanding on MSME taxpayer compliance. The type of data used in this study is primary data obtained through a questionnaire. The sample in this study was based on the accidental sampling method with a sample of 100 MSME taxpayers registered at KPP Pratama Badung Selatan. The statistical test used to test the hypothesis is Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with SmartPLS 3.0 media. The results of this study indicate that tax incentives, quality of service, and taxation understanding have a positive and significant impact on MSME taxpayer compliance.
ANTESEDEN KEPERCAYAAN DAN SIKAP SERTA PENGARUHNYA TERHADAP ONLINE REPURCHASE INTENTION
Authors: Rastini Ni Made , Nurcaya I Nyoman
Published: February 2022

The purpose of this study is to analyze the effect of trust and attitude on online repurchase intention on several online sites, such as Shopee, Lazada and other sites. The population in this study are people in Denpasar City and Badung Regency who have shopped online at sites such as Lazada, Shopee and other similar sites. The sample size used was 200 respondents, which were taken using the purposive sampling method. The analysis was carried out with Multiple Linear Regression analysis. The results of this study show that consumer trust and attitudes have a positive and significant effect on online repurchase intention. The variables of e-commerce knowledge, perceived reputation, and perceivde technology positively and significantly affect consumer confidence in online shopping sites, while the perceived risk variable has a negative effect on consumer confidence in online shopping sites. The results of this study are expected to be a study for marketers who have used online sites and those who have not used them so that they can formulate the right strategy to grow the interest of people who have never shopped online or maintain consumer loyalty so that the online shopping site is able to compete in the industry
Uncovering Tax Avoidance at Government Agencies: A Phenomenological Research
Authors: Riskiyadi Moh , Tarjo Tarjo , Anggono Alexander
Published: February 2022

Interpreting tax avoidance as tax fraud is a very interesting discussion because it depends on the point of view of how to react. This research aims to reveal the essence of tax avoidance on financial management in a government agency. This research used a qualitative method with a transcendental phenomenological approach in a government agency of a district in the Madura region with informants from the parties involved in financial management and supplier partners, and data collection was carried out by interview, observation, and documentation. The research findings reveal the essence of financial management compulsion to do tax evasion compared to committing fraud on state or regional finances managed by a government agency. It is hoped that this research will be able to provide a different perspective regarding the dilemma in financial management in government agencies so that regulations and policies on state or regional financial management can be addressed.

Keywords: fraud, tax avoidance, tax evasion, government agencies
Fraud Analysis on Illegal Online Lending Using Habermas' Theory of the Public Sphere
Authors: Shonhadji Nanang
Published: February 2022

This study aims to find out and reveal how fraudulent practices in illegal online loans are carried out by P2P lending service providers from the point of view of Habermas' critical thinking. Research site was an illegal online lending practice and the informant were users and victims of fraud from illegal online lending practices who are domiciled in Surabaya, Sidoarjo and Pasuruan, East Java. This qualitative research uses the Radical Humanist Paradigm approach. Result of this research have shown that Habermas' theory of the public sphere can be used as a basis for thinking to reveal the fraud media used by illegal financial technology lenders. The need for clarity on regulations for peer to peer (P2P) lending transactions through online media and firmness of sanctions for perpetrators of illegal online loan fraud to protect the public is a form of consciousness proposed idea.

Keywords: fraud, online loans, Habermas
Work Cultural-Life Balance: A Phenomenological Study of Balinese Female Accountant in the Banking Sector
Authors: Vidyantari Putu Kemala , Sudana I Putu , Wirajaya I Gde Ary , Suprasto Herkulanus Bambang
Published: February 2022

This research covers deep understanding about how Balinese women deal on being an accountant in banking industry amidst their responsibilities in the cultural traditions. This research is a qualitative research with phenomenological approach. The purpose of this research is to interpret the experiences of Balinese women who work as an accountants in the banking sectors, in serving a dual roles and under what conditions they interpret it. Expansionist theory is used as a theoretical lens in interpreting the themes that arise in this study, after extracting its meaning. Data collection was acquired through in-depth interviews with three informants. Then, the data was analysed using Interpretative Phenomenology Analysis (IPA). The analysis showed four themes that emerged from the meaning of the subject’s experiences. There are four themes in this study, including joyful living, blessing, self-proud, and time management. Time management is one theme that emerges beyond concepts dictated in expansionist theory.

Keywords: Balinese women, banking accountant, work cultural-life
Symbolic Adoption Model of Local Government Management Information System
Authors: Suaryana I Gusti Ngurah Agung , Noviari Naniek , Damayanthi I Gusti Ayu Eka
Published: February 2022

The purpose of this research is to create an acceptance model for the implementation of the Local Government Management Information System (LGMIS) financial application in the Denpasar City Government. In this study, the population consisted of all RAOs in the Denpasar City Government, a total of 36 RAOs and selected using saturated sampling methods and sampling of respondents was done by purposive sampling. SEM-PLS statistical analysis was used in this study. The findings of hypothesis testing show that information quality, system quality, management commitment, personal innovativeness, and computer self-efficacy have no effect on LGMIS's perceived usefulness. Personal innovativeness and computer self-efficacy have a positive effect on the perceived ease of use of the LGMIS. Ease of use has a positive effect on the financial LGMIS perceived usefulness. This study also proves that perceived ease of use and perceived usefulness have a positive effect on financial LGMIS symbolic adoption.

Keywords: regional management information system, technology acceptance model, symbolic adoption.
Potential Outcomes of Blockchain Technology Application for Transparency of Ultimate Beneficial Owner Registration Issue
Authors: Setyowati Milla Sepliana , Adnyani Ida Ayu Rasthiti , Saragih Arfah Habib , Hendrawan Adang
Published: February 2022

The number of High Net-Worth Individuals (HNWI) in Indonesia is increasing. However, this increase was not followed by an increase in state revenues originating from the types of income taxes related to HNWI. This issue can be overcome by applying blockchain technology. This study aims to investigate the potential outcomes of blockchain technology in the issue of Ultimate Beneficial Owner (UBO) registration. Blockchain as a technology can support tax modernization, but it has not been extensively studied. This study used a qualitative method, by using a post-positivist approach, by conducting a literature study and in-depth interviews with nine informants. The results of the study state that the potential outcomes for UBO registration consist of value delivery and risk mitigation. Value delivery is easier to realize than risk management. Both are still being discussed further to find solutions to maximize the potential outcomes.

Keywords: blockchain, UBO, value delivery, risk management, tax modernization
Corporate Governance, Political Connection, Family Ownership and Tax Aggressiveness in Indonesia
Authors: Setyastrini Ni Luh Putri , Subekti Imam , Prastiwi Arum
Published: February 2022

Tax aggressiveness is a strategy of companies to present lower taxable earnings through tax planning without being accused of committing tax fraud, hence considered as one of the weaknesses of the self-assessment system. The purpose of this study was to examine and analyze the effect of corporate governance and political connection on tax aggressiveness with family ownership as the moderator. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. Using purposive sampling method, 49 companies were selected as the sample, resulting in 245 observations. The data were analyzed using multiple regression analysis and moderated regression analysis. This study found that corporate governance does not influence tax aggressiveness, that political connection has a negative effect on tax aggressiveness, and that family ownership does not moderate the influence of corporate governance and political connection on tax aggressiveness.

Keywords: tax aggressiveness, corporate governance, political connection, family ownership
Insightfully Explore the Ethical Decision Making of Tax Consultants During COVID-19 Pandemic
Authors: Pramana I Kadek Adhi , Budiasih I Gusti Ayu Nyoman Budiasih , Dwirandra Anak Agung Ngurah Bagus , Putri I  Gusti Ayu Made Asri Dwija
Published: February 2022

Weakening economic performance during COVID-19 pandemic has an impact on state revenues in the tax sector caused dilemma for a tax consultant. This study aims to explore various ethical decisions making by tax consultants. Transcendental phenomenology Husserl's is used to obtain pure consciousness from informants. Data was collected by interview and based on the interpretation, the dilemma caused by non-optimal income and client's internal policies. In addition, several clients experience tax audits during the pandemic. Ethical assessment of decision making is considered into several aspects, such as: moral considerations, commitment to providing optimal services, and awareness that the role of tax consultants is helping the government to gain state revenue in tax sector. This study provides the relevance use of ethical theory and the theory of planned behaviour. For practitioners, this research can be used as advice in making decisions both in pandemic situations and other unexpected events.

Keywords: phenomenology, dilemma, tax consultant, explore, ethical decision
Intention to Use Digital Finance MSMEs: The Impact of Financial Literacy and Financial Inclusion
Authors: Hermawan Atang , Gunardi Ardi , Sari Lira Mustika
Published: February 2022

The purpose of this study is determine financial literacy affects intention to use digital finance and financial inclusion affects intention to use digital finance. Collecting data using questionnaires and PLS analysis method. The results show the intention to use digital finance is influenced by financial literacy with medium significance and financial inclusion with a very strong significance. This finding contributes for fintech knowledge, because the intention to use digital finance’s research is rare expecially for MSME actors, so this results provide suggestions for disseminating financial knowledge and services that have impact on usage intentions to end up with better market and MSME development. This research focuses on the intention to use digital finance for MSMEs, which is important because it requires adjustment to the times that lead to digitalization. The city of Bandung as a city with a fairly large number of MSMEs has attracted the attention of researchers

Keywords: financial inclusion, financial literacy, intention to use digital finance