bluuebunny/crossref_metadata_2025 huggingface dataset:
Experimental Marketing Untuk Menentukan Kombinasi Terbaik Dalam Promosi Penjualan Dengan Metode Desain Faktorial 2k (Studi Kasus : Thriftshop Sadean)
Authors: Muhammad Katon , Putri Raisani Dianis , Krisnawati Maria
Published: July 2024

Social media is not only used as a way for communication, but it can also be used by businesses for marketing.  Sadean.ofc is a second-hand goods business that offers branded used clothing that utilizes Instagram and Tiktok social media to help their promotional activities.  The purpose of this study is to find the optimal combination of promotional  and analyze how social media affects sales at Sadean.ofc. The method used in this study was a 2K factorial experimental design and Duncan's test. Promotional activities were conducted in this experiment with two factor levels, high costs and low costs, and three replications. The experimental results show the main effect A has an impact with Fcount (5.35) > Ftable (5.31) and main effect A with Fcount (5.98) > Ftable (5.31)  so that H0 is rejected. Based on the percentage value of the contribution factor B, which has a contribution percentage of 25.24%, factor A is 22.17%.  Thus, it can be concluded that the main effect B makes the greatest contribution to sales of Sadean.ofc products. In Duncan's test, it was found that there was a significant difference in the A1B1 and A2B2 treatments.
Analisis Persediaan Bahan Baku Dengan Menggunakan Metode Economic Order Quantity (EOQ) Dan Period Order Quantity (POQ) Pada Proses Produksi Pintu PVC Di PT. Kencana Inti Andalan (KIA)
Authors: Satrio Tedy , Nazaruddin Nazaruddin , Nofirza Nofirza , Surayya Lubis Fitriani , Taslim Rika
Published: July 2024

PT. Kencana Inti Andalan adalah perusahaan kontruksi yang menawarkan bahan bangunan untuk proyek pembangunan. Karena permintaan yang tidak stabil atau berfluktuasi, pengendalian persediaan bahan baku PT. Kencana Inti Andalan belum optimal. Akibatnya, stok di gudang berkurang, sehingga proses persediaan bahan baku di perusahaan berkurang. Dengan menggunakan metode Economic Order Quantity (EOQ) dan Period Order Quantity (POQ), tujuan penelitian ini adalah untuk menentukan ukuran pesanan, frekuensi pemesanan, dan biaya total persediaan. Hasil dari Economic Order Quantity (EOQ) adalah 602,80 unit, dengan frekuensi pemesanan 10 kali, dan biaya persedaan sebesar 103.724.993,19362. Hasil dari Period Order Quantity (POQ) adalah 255,41 unit, dengan frekuensi pemesanan sebanyak 24 kali.. Dari kedua metode ini di didapatkan selisih biaya persediaan yang di peroleh EOQ lebih menghemat dari POQ, hal ini di kerenakan biaya pemesanan POQ lebih besr di bandingkan dengan EOQ.
Navigating the Storm: Unraveling the Factors Shaping Adolescent Anxiety Amid the COVID-19 Pandemic
Authors: Diana Rini Nur , Mamnuah Mamnuah , Ernawati Dwi
Published: July 2024

The COVID-19 epidemic has significantly impacted adolescent mental health, particularly in cases of anxiety. The underlying causes, though, are yet unknown. The goal of this study is to identify any potential influences on adolescent anxiety during the COVID-19 epidemic. Cross-sectional time series analysis is the method used in this investigation. The 188 teenagers who made up the study's samples ranged in age from 15 to 18 years old. The sampling method made use of the probability sampling. The Generalized Anxiety Disorder-7 (GAD-7) questionnaire was used as the instrument for gathering the data. Then, univariate, bivariate, and multivariate were used in the statistical test. Most of the respondents, namely 143 respondents (76.1%) experienced anxiety. The most influential factor in anxiety is the source of information (p value 0.020). The factors related to anxiety were sources of information, resilience, loneliness, social support, and having positive COVID-19 patients within the family or around the family environment. During the COVID-19, the source of information variable was found to be the most important variable related to the anxiety.  Lack of clear information makes thingking worse and increases adolescent anxiety. It is recommended for healthcare services and community health centers to provide accurate information about COVID-19 in educational institutions to reduce adolescent anxiety.
Çevrimiçi Radikalleşmeye Karşı Çevrimiçi Mücadele: İnternetin Radikalleşmeyle Mücadelede Kullanılması
Authors: Çıtak Emre
Published: July 2024

Bu çalışmada çevrimiçi radikalleşmeyle mücadelede çevrimiçi ortamdan ve araçlardan nasıl yaralanabileceği üzerine bir çerçeve çizilmesi planlanmaktadır. Günümüzde radikalleşmeyle mücadele ve radikalleşmenin tersine döndürülmesi güvenlik güçlerinin önemli bir sorumluluğuyken, her ne kadar yeni bir olgu olmasa da oldukça dinamik ve karmaşık bir nitelikte olması nedeniyle çevrimiçi radikalleşme özel bir meydan okuma muhteva etmektedir. Çevrimiçi ortamın her türlü arayışı ve paylaşımı kolaylaştırıcı etkisi, radikalleşmenin gerçekleşmesinde oldukça belirleyicidir. Bu nedenle günümüzde geleneksel yüz yüze ve grup içi radikalleşmeden daha yoğun ve etkili şekilde çevrimiçi ortamların kullanılması kapsamlı bir inceleme yapılmasını gerekli kılmaktadır. Bunun yanında radikalleşmenin önlenmesi ve ilgili mücadele için uygulanan pek çok strateji bulunurken, çevrimiçi boyutun temele alındığı bir analizin yapılması bu çalışmanın temel eğilim noktasıdır. Çevrimiçi radikalleşmenin geleneksel radikalleşmeden oldukça farklı özellikler göstermesi, ilgili önleme ve mücadele faaliyetlerinin de kendine has özelliklerinin olmasını gerektirmektedir. Özellikle çevrimiçi platformların ve araçların çevrimiçi radikalleşmeyle mücadele kullanılmasına yönelik öneriler bu çalışmanın özel yönünü yansıtacaktır. Çalışma öncelikle çevrimiçi radikalleşme üzerine bilgilendirici bir bölümle başlayacak, izleyen bölümde radikalleşme ve çevrimiçi radikalleşmeyle mücadelede çevrimiçi stratejiler üzerine bir tartışma ortaya konulacaktır. Sonuç bölümünde ise internet ve teknolojideki gelişimin radikal gruplar tarafından ne şekilde kullanılmaya devam edeceğine yönelik bir risk değerlendirmesi yapılacaktır. Böylece çevrimiçi radikalleşme ve deradikalleşme özelinde, radikalleşme literatürüne katkı sağlanması amaçlanmaktadır.
Examining the Process of Middle School Math Teachers Diagnosing and Eliminating Student Misconceptions in Algebra
Authors: Kabadaş Hüseyin , Yavuz Mumcu Hayal
Published: July 2024

The aim of this study is to examine how middle school mathematics teachers diagnose and attempt to eliminate students' misconceptions in algebra. The study employed a case study method and embedded single-case design within its scope. The research was conducted with three mathematics teachers working in different state schools and having different professional experiences, as well as ten students from the eighth-grade classes of the same schools. The data collection instruments used in the study included the Diagnostic Test developed by researchers to identify students with misconceptions, the Assessment Framework prepared for the evaluation of teacher performances in diagnosing and eliminating student misconceptions, and Semi-Structured Interviews conducted between students and teachers, which were recorded and made available in audio/video format. The study revealed that teachers generally resorted to conventional methods in the process of diagnosing and eliminating students' misconceptions. In most cases, teachers superficially addressed students' errors and did not fully focus on students' thinking. Regarding the processes aimed at eliminating student misconceptions, it was observed that teachers preferred to directly inform students that their answers were incorrect, rather than facilitating students in recognizing their own errors. The findings of this study highlight the need to increase teachers' awareness and student knowledge regarding misconceptions in algebra.
Interactive Videos in Web-Based Education: Technology Proficiency and Digital Literacy Levels
Authors: Gündüzalp Cengiz
Published: July 2024

The purpose of this study is to determine the effects of using interactive video in web-based courses on students' technology proficiency and digital literacy levels as well as the students' perspectives on this. For this purpose, the study was conducted with quasi-experimental patterns, one of the quantitative research approaches. The quantitative data collected with data collection tools were analyzed with the dependent and independent samples t-tests, and the qualitative data were analyzed using content analysis. The study's findings revealed that there was a significant difference between the technology proficiency and digital literacy pre-test and post-test scores of the students in the experimental group. Moreover, based on the study findings, it was seen that there was a significant difference favorable to the experimental group between the technology proficiency and digital literacy scores of the experimental and control groups. Study results showed that using interactive videos in web-based lessons can improve students' technology proficiency and digital literacy levels. This study will contribute to the literature in terms of the positive effects of using interactive video in web-based courses on students' technology proficiency and digital literacy levels as well as the students' perspectives on this.
Perceived Social Development Scale for Physical Education Lessons (PSDSPEL) - Parent Version
Authors: Karaca Yasin , Filiz Bijen
Published: July 2024

In this study, a valid and reliable scale was developed to measure parents' perceptions of their children's social development in physical education classes. In the first stage of the research, the relevant literature reivewed and student-parent interviews were held. As a result of the data obtained from the interviews, a 30-item draft scale was created. The draft scale was applied to 30 parents of students, and as a result of the feedback received, 5 items were removed from the pool. The remaining draft scale items were submitted to expert opinion and the number of items was reduced to 22. The 22-item scale was applied to 240 volunteer parents for Exploratory Factor Analysis (EFA) and to 216 volunteer parents for Confirmatory Factor Analysis (CFA). As a result of the analyses, the final scale consisting of 15 items and four sub-dimensions was obtained. In the final stage, the 15-item scale was applied to 540 volunteer parents. Accordingly, while it was observed that parents' PSDSPEL scores were higher in the positive behavior sub-dimension, it was determined that male parents' perception levels were higher than female parents. As a result of the research, it was seen that the reliability and validity and internal consistency coefficients of PSDSPEL's EFA and CFA results were at acceptable levels.
Modelling of Non-Financial Factors Affecting Yemen Small Medium Enterprises (SMEs) Performance Using AMOS
Authors: Abdulrazaq Esmail Hassan Mohamed ,   Universiti Tun Hussein Onn Malaysia, Ahmad Ahmad Nur Aizat ,   Universiti Tun Hussein Onn Malaysia
Published: July 2024

This study exhibits the construction of a structural relationship model of Non-Financial Factors that include innovation, training, human capital, and market orientation on the performance of Yemen's Small Medium Enterprises (SMEs). The modelling was done using the AMOS-SEM software. Structural Equation Modelling (SEM), route analysis, and confirmatory factor analysis are all performed using the software. It is well-known for its visual approach, which enables users to graphically build models with basic sketching tools and analysts to participate in intricate statistical modelling. The modelling examines the specific effects of these factors and discloses key contributors to the success or failure of SMEs. Data used for modelling was collected from 350 valid responses of employees in the Yemeni manufacturing SME. The findings from the modelling highlight the dominant significance of innovation, as proved by its highest beta coefficient of 0.90, signifying its profound impact on SME performance. Following closely is training, with a coefficient of 0.3, further establishing its crucial role in influencing performance outcomes. Ultimately, this research concludes that the four factors—human capital, innovation, training, and market orientation—exhibit a statistically significant relationship with SME performance within manufacturing sector. The inferences of these findings are of paramount importance to policymakers and practitioners as it offers actionable insights for enhancing SME performance and driving economic growth within Yemen.
The Indo-Pacific, Geopolitics, and Strategic Communications: Construction of ‘the Indo-Pacific’
Authors: Aio Chiyuki
Published: July 2024

The emergence of the Indo-Pacific as the geopolitical centre of gravityin global security affairs and as a geopolitical space that is being bothcontested and (re)defined is one of the most significant events in international affairs of this century. This essay analyses the emergenceof the Indo-Pacific as a new geopolitical space—a cartographical(map-making) exercise conducted by the key agencies of this region. This essay explores aspects of cartography as ‘geopolitics in action’, while the space constructed as the Indo-Pacific through such exercisesis three-dimensional—cartographical/political, discursive/conceptual, and physical.
What Hitler, Trump and Putin Teach Us about Communication
Authors: Farwell James P.
Published: July 2024

British journalist Peter Pomerantsev ranks among the most interesting journalists covering Russian politics and media. His Nothing Is True and Everything Is Possible splendidly described the surreal political and media dynamics of Vladimir Putin’s Russia. This Is Not Propaganda: Adventures in the War against Reality (Public Affairs Press, 2019) examined the use of digital media to disrupt politics from Russia to the Philippines to the Brexit referendum. He unpacked uses of propaganda and enlightened readers about the broad, deep scope of its impact.
Mesa redonda sobre ética y autoría en la creación mediática y cinematográfica en tiempos de la IA
Authors: Ventura Patrícia , Giannetti Claudia , Suárez-Gonzalo Sara , Sabaté Albert
Published: July 2024

Transcripción y edición: Miriam Sánchez Manzano.
Mathematics Specialization at High School and Undergraduate Degree Choice: Evidence From England
Authors: Morando Greta
Published: July 2024

This paper examines the relationship between subject specialization in high school and university undergraduate degree program choices. Focusing on a reform in England that encouraged students to opt for studying mathematics in the last 2 years of high school, the study analyzes its effect on undergraduate enrollment in Science, Technology, Engineering, and Mathematics (STEM) fields. The findings indicate that the reform increased the likelihood of students pursuing and completing STEM undergraduate degrees. Thus, encouraging mathematics specialization during high school enhances the number of STEM graduates. However, despite the reform’s implementation, gender and socioeconomic disparities in STEM participation remained unchanged, suggesting that interventions during adolescence might not effectively address the underrepresentation of specific groups, such as females, in STEM programs.
Whose IDEA Is This? An Examination of the Effectiveness of Inclusive Education
Authors: Malhotra Katharine Parham
Published: July 2024

The inclusion of students with disabilities in general education versus more restrictive settings has steadily increased since the 1990s. Yet little is known about inclusion’s effectiveness for these students or their nondisabled peers. I examine the impacts of a district-wide inclusion policy, leveraging the staggered, school-level implementation to estimate the policy’s causal effects on academic and behavioral outcomes. Elementary and middle school test scores and attendance rates were unaffected by the policy. High school graduation and ninth grade promotion rates increased by two and six percentage points, respectively, in the years following implementation. Findings suggest that inclusive education does not come at the expense of students’ academic progress in the short term and may improve academic outcomes in the longer term.
Evaluating methods to prevent and detect inattentive respondents in web surveys
Authors: Olbrich Lukas , Sakshaug Joseph W. , Lewandowski Eric
Published: July 2024

Inattentive respondents pose a substantial threat to data quality in web surveys. We evaluate methods for preventing and detecting inattentive respondents. First, we test the effect of asking respondents to commit to providing high-quality responses at the beginning of the survey on various data quality measures. Second, we compare the proportion of flagged respondents for two versions of an attention check item instructing them to select a specific response vs. leaving the item blank. Third, we propose a timestamp-based cluster analysis approach that identifies clusters of respondents who exhibit different speeding behaviors. Our findings show that the commitment pledge had no effect on the data quality measures. Instructing respondents to leave the item blank significantly increased the rate of flagged respondents (by 16.8 percentage points). The timestamp-based clustering approach efficiently identified clusters of likely inattentive respondents. Lastly, we show that inattentive respondents can have substantial impacts on substantive analyses.
Czy wyprawa na Ziemię jest konieczna? O dzieciństwie i przyrodzie
Authors: Godawa Joanna
Published: July 2024

The article focuses on the role, place and relationship nature has in a life of a contemporary human being, also in the context of childhood. The syndrome of deficit in contact with nature, which affects and concerns all of us, was clearly indicated in the world’s literature on the subject. The topic of threats to the use of technical devices such as tablets, computers, smartphones and their role in how children spend their free time was also discussed. The text asks the question if man’s rediscovery of the Earth in the context of childhood and our relationship with nature is necessary?
THE BEST UTILIZATION OF MUSIC AND LITERATURE FOR NATIONAL RECONCILIATION: A THEATRICAL STUDY BASED ON 'PICCA KEKULU' SONG
Authors: G. Kavindu Subhash
Published: July 2024

The song 'Picca Kekulu', composed by Sōmathilaka Dissānāyake with music composed by Rōhana Wīrasinghe, is a unique children's song that can be recognized in Sri Lankan music history. Kasturi Sūryakumār and Harshana Dissānāyake are the artists of this song.  Accordingly, the primary objective of this study is to identify the facts related to national reconciliation depicted in the musical and literary content of this song. The research problem of this study is, 'How has the audio-visual content of the Piccha Kekulu song been used in depicting national reconciliation?'. For this study, audio-visual media was used as the primary source of data, with books, research papers, e-documents, and internet references as the secondary sources. The theory of Social Mobility and Bloomfield's Framework of Reconciliation were used as the theoretical framework. Accordingly, the aesthetic experience of this song reveals the concepts of long-term and short-term social change discussed in the theory of social mobility. In addition, according to the literary context of this song, the ideas of Horizontal- Downward Mobility related to the tsunami disaster are reflected. The basic experience of the song—the experiences associated with the tsunami disaster—has been used as a cultural bridge to reduce the Sinhala and Tamil cultural distance. The musical experience and creative musical usage of this song are a symbolic representation of national reconciliation. Bloomfield's program of reconciliation includes interpersonal elements such as emotion, acknowledgment, hearing, forging personal bonds, and building understanding, as well as national, social, and political facts such as minimal tolerance and democratic reconciliation are depicted from this song. Accordingly, it can be concluded that the above song is a powerful creation that promotes national reconciliation.
Meta-Analysis On Overconfidence In Investment Performance Evidence From Global Markets
Authors: Dewi Florentina Sinarce , Syaifuddin Noor , Arifin Andi Harmoko
Published: July 2024

Overconfidence is one of the cognitive biases that can affect investment decisions. Overconfident investors tend to make high-risk and poorly informed investment decisions, which can lead to poor investment performance. This study aims to conduct a meta-analysis to systematically and comprehensively review the effect of excessive confidence on investment performance in global markets. This study aims to conduct a meta-analysis to systematically and comprehensively review the effect of excessive confidence on investment performance in global markets. A literature search is conducted through various scientific databases to identify relevant studies. Inclusion and exclusion criteria are applied to select studies that meet quality and relevance standards. Data were extracted from selected studies and analyzed using meta-analysis statistical methods. The results of the meta-analysis showed that excessive confidence had a significant influence on investment performance with a Hedge's value (d) = 0.703 with a medium effect size criterion. Overconfident investors tend to have portfolios with lower returns and higher risks compared to investors who are not overconfident.
Pengaruh Kemampuan Kerja, Job Burnout, Disiplin Kerja Dan Gaya Kepemimpinan Terhadap Kinerja Karyawan Pada PT Karsa Prima Permata Nusa
Authors: Wijaya Alpin , Lubis Fajar Rezeki Ananda , Steven Steven , Hasibuan Thezar Fiqih Hidayat
Published: July 2024

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Kemampuan Kerja, Job Burnout, Disiplin Kerja dan Gaya Kepemimpinan secara simultan terhadap Kinerja Karyawan. Pendekatan penelitian ini berdasarkan pendekatan kuantitatif. Populasi dan sampel penelitian adalah 95 responden. Teknik analisa data menggunakan analisis regersi linear berganda. Hasil perhitungan hipotesis secara parsial dan secara bersamaan Kemampuan Kerja, Job Burnout, Disiplin Kerja dan Gaya Kepemimpinan berpengaruh positif dan signifikan terhadap Kinerja Karyawan.
Pengaruh Disiplin Kerja Dan Kepuasan Kerja Terhadap Kinerja Karyawan Perum Bulog Kanwil Sulsel Dan Sulselbar
Authors: Azzahra. M I. Amanda Dwi , Winarto Alex
Published: July 2024

Penelitian ini dilakukan untuk mengetahui pengaruh disiplin kerja dan kepuasan kerja terhadap kinerja karyawan Perum Bulog Kanwil Sulsel dan Sulselbar. Tujuan dilakukannya penelitian ini untuk mengetahui dan menganalisis disiplin kerja karyawan, mengetahui dan menganalisis kepuasan kerja karyawan, mengatahui dan menganalisis pengaruh disiplin kerja secara parsial maupun simultan terhadap kinerja karyawan di Perum Bulog Kanwil Sulsel dan Sulselbar.Penelitian ini menggunakan metode penelitian kuantitatif dengan menggunakan analisis regresi linear berganda dan analisis deskriptif. Teknik pengambilan sampel yang digunakan dalam  penelitian ini adalah teknik sampel jenuh. Penentuan sampel dengan menggunakan teknik adalah seluruh populasi yang ada digunakan sebagai sampel. Berdasarkan hasil analisis deskriptif pada variabel disiplin kerja didapatkan hasil 94,7% yang berada pada kategori sangat baik. Hasil analisis deskriptif pada variabel kepuasan kerja didapatkan hasil 93,3% yang berada pada kategori sangat baik. Hasil analisis deskriptif pada variabel kinerja karyawan didapatkan hasil 91,8% yang berada pada kategori sangat baik. Berdasarkan hasil analisis regresi disiplin kerja dan kepuasan kerja berpengaruh terhadap kinerja karyawan, dapat dibuktikan dengan nilai koefisien variabel displin kerja dan kepuasan kerja sebanyak 1.726 dan nilai signifikansi 0.000 (lebih kecil dari 0.005).
Faktor-Faktor Yang Mempengaruhi Guest Booking Intention Di Hotel Patra Bandung
Authors: Listyorini Haniek , Somantri Deni
Published: July 2024

Sebagai hotel yang sudah menjadi pemain lama dalam industri dan bertahan hingga kini umumnya karena telah memiliki reputasi yang baik di tengah masyarakat. Derasnya persaingan usaha perhotelan memperketat persaingan, sehingga perlu diuji apakah reputasi saja dapat mempengaruhi niat pemesanan tamu hotel, atau membutuhkan kuatnya keterikatan pelanggan dengan hotel tersebut. Penelitian ini bertujuan untuk menguji faktor reputasi sebagai penyebab terjadinya niat pemesanan tamu hotel dengan keterkaitan (attachment) sebagai faktor yang memediasi pengaruh tersebut. Untuk dapat menjawab tujuan tersebut maka digunakan metode penelitian kuantitatif dengan SMART PLS sebagai alat analisisnya untuk menguji outer model maupun inner model agar dapat menentukan penerimaan atau penolakan hipotesis pada sampel 100 tamu yang telah melakukan pemesanan di Hotel Patra Bandung sebagai responden. Dari penelitian ini diperoleh hasil yang menunjukan bahwa Reputasi berpengaruh terhadap niat pemesanan hotel baik secara langsung maupun tidak langsung melalui keterikatan tamu. Hal ini memberikan konfirmasi bahwa hotel yang telah bermain lama dalam industri perlu mempertahankan reputasi yang dapat menguatkan keterikatan pelanggan sehingga menghasilkan niat tamu untuk melakukan pemesanan layanan hotel.
Pengaruh Viral Marketing, Online Customer Review Dan Kepercayaan Terhadap Keputusan Pembelian Produk Fashion Pada Shopee Di Kota Batam
Authors: Lase Greis Putri , Hikmah Hikmah
Published: July 2024

Penelitian ini bertujuan untuk mengetahui pengaruh viral marketing, online customer review, dan kepercayaan terhadap keputusan pembelian produk fashion pada shopee di Kota Batam. Populasi yang digunakan yaitu para pelanggan produk fashion pada shopee, namun tidak diketahui secara pasti jumlahnya. Teknik pengambilan sampel menggunakan rumus Jacob Cohen dengan jumlah perhitungan sebesar 204 responden dengan teknik pengambilan secara non probability sampling. Metode yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Analisis dilakukan menggunakan aplikasi SPSS versi 26, yang meliputi uji kualitas data, uji asumsi klasik, uji pengaruh, dan uji hipotesis. Hasil penelitian menunjukkan bahwa viral marketing, online customer review, dan kepercayaan masing- masing dan secara bersama- sama berpengaruh positif dan signifikan terhadap keputusan pembelian. Temuan pengujian dengan menggunakan koefisien determinasi R2) menunjukan bahwah viral marketing, online customer review dan kepercayaan secara bersama-sama terhadap keputusan pembelian. Selain itu, uji t dan uji F menunjukan bahwa viral marketing, online customer review dan kepercayaan baik secara individu maupun secara keseluruhan, saling berpengaruh secara positif dan signifikan terhadap keputusan pembelian produk fashion di Shopee di Kota Batam. Penemuan ini dapat digunakan untuk meningkatkan strategi dan pengembangan produk fashion di Shopee di masa depan.
Analisis Pengetahuan Akuntansi Dan Kesiapan Pelaku Umkm Dalam Penerapan Sak Emkm Pada Sektor Konveksi (Studi Pada Konveksi Rampes Cloth, Konveksi Kaos Polos, Dan Konveksi Aksana
Authors: Sinambela Dea Lydia , Lukita Carolyn , Astriani Devi
Published: July 2024

Saat ini, usaha konveksi memiliki peluang yang terbuka lebar, karena permintaan pasar semakin tinggi. Selain itu, usaha konveksi diperlukan pula dari waktu ke waktu, pakaian dianggap sebagai kebutuhan pokok manusia. Sehingga dapat dikatakan peluang usaha konveksi cukup menjanjikan. Oleh karena itu, penelitian ini bermaksud guna mengetahui tingkat pengetahuan akuntansi dan kesiapan pelaku UMKM pada penerapan SAK EMKM. Metode penelitian yang dipergunakan yakni metode kualitatif melalui pendekatan deskriptif. Pengumpulan data dilakukan dengan wawancara mendalam, informan dalam penelitian yaitu pemilik UMKM Konveksi Rampes Cloth, Konveksi Kaos Polos, dan Konveksi Aksana. Hasil penelitian menyatakan bahwasannya pelaku UMKM belum mengerti laporan keuangan sebagaimana SAK EMKM dan tingkat pengetahuan akuntansi yang dimiliki hanya terbatas di laporan laba rugi saja, karena tak terdapat sosialisasi, pencatatan yang dilaksanakan masih mempergunakan cash basis, dan sumber daya manusia yang ada belum ahli di bidang akuntansi. Saran pada penelitian ini diinginkan bisa berlaku sebagai pertimbangan untuk Dinas Koperasi dan UMKM untuk dapat mengadakan sosialisasi mengenai SAK EMKM, agar bisa memberi bantuan pada pelaku UMKM membuat laporan keuangan sebagaimana SAK EMKM.
Evaluasi Dampak Platform E-PEKEN Dalam Meningkatkan Pendapatan Pelaku Usaha Mikro, Kecil, Dan Menengah Di Kota Surabaya
Authors: Fernanda Febriantika Fara , Wardaya Wirya , Primandhana Wiwin Priana
Published: July 2024

Potensi UMKM diakui oleh Pemerintah Kota Surabaya, sehingga perlu adanya fokus dalam mendukung usaha kecil dan menengah di Kota Surabaya untuk bertransisi ke platform digital. Aplikasi Pemberdayaan Ekonomi dan Ketahanan Ekonomi Nang Suroboyo yang dikembangkan oleh Dinas Koperasi dan Perdagangan Usaha Kecil dan Menengah Kota Surabaya bertujuan untuk memfasilitasi transisi tersebut. Penelitian ini menggunakan Metode Difference-in-Difference dalam analisis data, yaitu membandingkan kondisi sebelum dan sesudah implementasi platform E-Peken. Untuk menjamin akurasi juga diperlukan kelompok kontrol yang terdiri dari pedagang UMKM yang menggunakan platform E-Peken selama 1 tahun, dan karakteristik kelompok perlakuan dan kontrol harus serupa. Tabel hasil estimasi menunjukkan bahwa variabel DID mempunyai pengaruh positif. nilai koefisien sebesar 132876,9 berarti ditolaknya H0. Artinya E-Peken mempunyai pengaruh yang signifikan dan berpotensi meningkatkan pendapatan/penghasilan sebesar 132876,9 dibandingkan dengan mereka yang baru menjadi bagian E-Peken selama 1 tahun.
Analisis Potensi Kecurangan Pada Laporan Keuangan Perusahaan Bumn Di Bursa Efek Indonesia: Pendekatan Hexagon Fraud Analysis (Studi Empiris Tahun 2020-2023)
Authors: Nazara Desman Serius , Fitriana Fitriana , Arifin Zainal
Published: July 2024

This study investigates the factors influencing the potential for fraud in financial reports of state-owned enterprises (BUMNs) listed on the Indonesian Stock Exchange (BEI) from 2020 to 2023. Utilizing a quantitative approach with random sampling of 70 investors and Structural Equation Modeling (SEM) via Smart PLS, the research examines the relationships between financial performance metrics, governance structures and policies, ethical climate and corporate culture, and fraud potential in financial reports. The findings reveal that financial performance metrics significantly impacts fraud potential in financial reports both directly and indirectly through ethical climate and corporate culture, indicating the crucial role of ethical practices in mitigating fraud risks. Conversely, governance structures and policies directly affects fraud potential in financial reports, but its indirect effect through ethical climate and corporate culture is not significant, suggesting that mere presence of governance policies is insufficient without effective implementation and a strong ethical culture. These insights highlight the need for robust ethical environments and comprehensive governance practices to enhance financial reporting transparency and accountability, thereby bolstering investor confidence and sustainable performance in BUMNs.
Pengaruh Likuiditas Dan Profitabilitas Terhadap Agresivitas Pajak Dengan Corporate Social Responsibility Sebagai Variabel Mediasi (Studi Empiris Pada Perusahaan Property And Real Estate Di Bursa Efek Indonesia Periode 2020-2022)
Authors: Syahputri Mutiara Oktaviani , Lakoni Idham , Safrianti Sintia
Published: July 2024

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas dan profitabilitas  apakah memiliki pengaruh secara langsung terhadap agresivitas pajak  dan untuk mengetahui pengaruh likuiditas dan profitabilitas terhadap agresivitas pajak melalui mediasi CORPORATE SOCIAL RESPONSIBILITY (CSR).  Sampel penelitian ini adalah pengungkapan pertanggung jawaban social pada sektor property and real estate tahun 2020 sampai 2022 dengan menggunakan metode purposive sampling. Terdapat 10 perusahaan pada tahun 2020 sampai 2022 yang memenuhi kriteria sebagai sampel penelitian. Penelitian ini bersumber  pada data skunder yang didapatkan dari situs bursa efek Indonesia. Teknik Data penelitian ini diolah menggunakan alat analisis smartPLS versi 4.0. Hasil penelitian Dirrect Effect menunjukan  bahwa CSR tidak berpengaruh terhadap agresivitas pajak, likuiditas tidak berpengaruh terhadap agresivitas pajak, likuiditas tidak berpengaruh terhadap CSR, profitabilitas berpengaruh signifikan terhadap agresivitas pajak, profitabilitas tidak berpengaruh terhadap CRS, CSR tidak berpengaruh terhadap agresivitas pajak, likuiditas tidak berpengaruh signifikan terhadap agresivitas pajak. Hasil penelitian Indirect Effect menunjukan bahwa likuiditas secara tidak langsung tidak berpengaruh terhadap CSR dengan agresivitas pajak sebagai variabel mediasi, likuiditas secara tidak langsung tidak berpengaruh terhadap CSR dengan agresivitas pajak sebagai variabel mediasi.
Pengaruh Reputasi Kap, Auditor Switching, Ukuran Perusahaan Dan Fee Audit Terhadap Audit Delay
Authors: Fhellicia Fhellicia , Renaldy Philips Renaldy , Rahmi Namira Ufrida , Nasution M. Irsan Nasution
Published: July 2024

Penelitian ini dilaksankan supaya mengetahui apakah reputasi KAP, auditor switching, ukuran perusahaan dan fee audit mampu memengaruhi audit delay pada perusahaan sektor pertambangan yang tercatat di BEI tahun 2020-2021. Penelitian ini mempergunakan pendekatan kuantitatif. Populasi penelitian sebanyak 84 perusahaan sesuai kriteria. Pengambilan sampe mempergunakan metode purposive sampling. Perolehan penelitian memperlihatkan reputasi KAP, auditor switching, ukuran perusahaan dan fee audit berpengaruh signifikan secara simultan pada audit delay. Reputasi KAP memengaruhi signifikan secara parsial pada audit delay, sedangkan auditor switching, ukuran perusahaan dan fee audit tidak memengaruhi signifikan secara parsial pada audit delay.
Pengungkapan Inovasi Disruptif Sektor Perbankan Indonesia
Authors: Sabina Sabina , Handajani Lilik
Published: July 2024

The banking industry in Indonesia is experiencing significant disruption due to the development of information and communication technology. Disruption brings new innovations that change the way banks serve customers. One form of disruptive innovation is fintech (fintech technology) which offers financial services that are more accessible, cheap and efficient. Disclosure of disruptive innovations is important for banks to inform stakeholders about their strategies and plans to deal with disruption. This disclosure can improve the transparency and accountability of banks, as well as help investors and creditors in assessing risks and investment opportunities. This study aims to determine the effect of financial capital, human capital and organizational capital on the disclosure of disruptive innovation in the Indonesian banking sector. The population in this study are banking companies listed on the IDX in 2018-2022. This study uses purposive sampling technique. Based on these criteria and sampling techniques, 45 banking sector companies were obtained with a five-year observation period, so that the total sample obtained was 225 samples. The data analysis technique used is panel data regression with the eviews 12 application. The results of this study indicate that financial capital and human capital affect the disclosure of disruptive innovation in the Indonesian banking sector. Meanwhile, organizational capital has no effect on the disclosure of disruptive innovation. This study also found that the level of debt, bank size and ROA as control variables were unable to show the effect of disclosure on disruptive innovation in the Indonesian banking sector.
Sensory And Affective As Antecedents Repurchase Intention Of Pucuk Harum Tea Customers In Cimahi
Authors: Nasharullah Ariq , Ernawadi Yadi
Published: July 2024

This research examines the factors that influence the repurchase intention of Pucuk Harum Tea consumers in Cimahi. One hundred twenty respondents who had experience consuming Pucuk Harum Tea were involved as primary data sources in this research. A cross-sectional method was used to collect data. Meanwhile, the research instrument in the form of a questionnaire has been declared to have passed the convergent validity, discriminant validity, and composite reliability tests. The data analysis technique used is structural equation modelling (SEM) using the Smart-PLS version 3.0 tool. For the seven proposed research hypotheses, five are supported by empirical data. The findings of this study show that sensory has a direct effect on repurchase intention. Meanwhile, affective influence both directly and indirectly on repurchase intention. It is hoped that the results of this research will provide benefits for further study and the objects being assessed regarding designing strategies relevant to improving the quality of sensory and affective attributes. Future researchers are advised to explore other factors that can influence repurchase intention.
PERTANGGUNGJAWABAN HUKUM TERHADAP TINDAK PIDANA PELAKU KEGIATAN USAHA PERTAMBANGAN PASIR YANG TIDAK MEMILIKI IZIN USAHA PERTAMBANGAN (IUP), IZIN PERTAMBANGAN RAKYAT (IPR) ATAU IZIN USAHA PERTAMBANGAN KHUSUS (IUPK) (Studi Putusan Nomor 343/Pid.Sus/2023/PN.Tjk)
Authors: Sari Sintia Aprilia , Hakim Lukmanul , Anggalana Anggalana
Published: July 2024

Penelitian ini menyelidiki dampak pertambangan pasir ilegal di Desa Teluk Dalem Ilir, Lampung, Indonesia. Meskipun pertambangan pasir memberikan kontribusi ekonomi lokal, kegiatan ilegal dapat merusak lingkungan, ekosistem sungai, dan aspek sosial. Legalitas pertambangan pasir diatur oleh Undang-Undang Nomor 3 Tahun 2020 dan Undang-Undang Nomor 6 Tahun 2023. Studi ini menggunakan pendekatan yuridis normatif dan empiris untuk menganalisis faktor penyebab dan pertanggungjawaban pelaku ilegal. Hasil penelitian menunjukkan bahwa aspek ekonomi, permintaan bahan baku, dan kurangnya sosialisasi hukum menjadi faktor pelaku melakukan kegiatan ilegal. Pertanggungjawaban pelaku ilegal dihukum dengan denda Rp100.000.000,00 dan penahanan penjara selama 1 Tahun 6 Bulan. Penelitian ini penting untuk menciptakan kesadaran akan pentingnya izin dalam pengelolaan sumber daya guna meningkatkan pengelolaan pertambangan yang berkelanjutan dan mendukung kepentingan masyarakat setempat.
Numerical Investigation of Hydrodynamic Characteristics of the Micro Irrigation Lateral
Authors: Ismael Hasan Mushtaq
Published: July 2024

A series of two-layered composite barriers filled with (10% carbon black) were produced, with their second layers loaded with foreign dispersion acting in aid of the microwave absorption process. Fixed weights of chopped copper wires with lengths (1,3,5) mm were dispersed in the above mentioned barriers. The resulting behavior indicates that these catalyst dispersion played a very useful role in enhancing the absorption of the barrier. Moreover, certain wire lengths exhibited an optimum behavior at various frequencies, suggesting that these wires act as short dipole antennas which convert the microwave signal into a leaked current. Mixing various wire lengths yielded a (100% bandwidth covering the whole of the X-band fore reflectivity level less than –11dB). Also various concentrations of AL-powders were dispersed in these second layers and an optimum concentration exhibited a low reflectivity level over the whole X-band. Intermixing of wires and powders produced a rather poor behavior suggesting that this might be due to the metallic over exceeded presence in the barrier.
البنية البلورية وآلية الربط لوصلة لحام تبريس الفولاذ / الفولاذ المقاوم للصدأ باستخدام أسلاك لحام مختلفة
Authors: عباس هاشم فاضل , زناد درويش شذى , كاظم سالم رائد
Published: July 2024

The aim of this work is to study the possibility of braze welding of austenitic steel AlSl316L , Low carbon steel A 283 Grade C , and austenitic stainless steel to low carbon steel by using Shielded Metal Arc Welding and oxyfuel gas welding equipment . Specimens with square-butt joint design and 2,5, and 7 mm gaps were joined using four different types of filler metal DIN SCuZn40Si , DIN ELCuSn7 , DIN ELCuSi3 , and DIN ENi-BG11. Other factors were kept constant at 100 A , 22 V , and 5 mm of metal thickness . Microstructures and mechanical tests ( Tensile test and Bending text ) were performed to study the properties of welding specimens . From microscopic examination , it was found that the bonding by braze using OFW with SCuZn40Si filler was similar to that of brazing process . On the other hand the bonding result from braze using SMAW with ELCuSi3 and ELCuSn7 were intermediate between brazing and electric are welding while the use of ENi-BG11 filler by SMAW shows a bond exactly as that of electric arc welding. Results show that maximum tensile strength and bending force can be achived by ENi-BG11 filler .
Basic Psychological Needs Scale in a Croatian Sample: A (Non)Questionable Structure and Scale Properties
Authors: Vukasović Hlupić Tena
Published: July 2024

Basic Psychological Needs Theory, one of six mini-theories forming the Self-Determination Theory (SDT), postulates three innate and universal basic psychological needs: need for autonomy, need for competence, and need for relatedness. The SDT assumes non-unidimensionality of basic psychological needs satisfaction scales, but at the same time some authors form three scale scores and an additional composite general score as an index of general need satisfaction. In this study we wanted to test the plausibility of a general basic psychological needs satisfaction factor hypothesis. We wanted to address the fundamental psychometric properties of the Croatian version of the Basic Psychological Needs Satisfaction Scale - General in more detail using the dataset of 668 individual self-assessed scores. Based on the reliability indicators (Cronbach’s alpha, Omega total, Greatest Lower Bound, Explained Common Variance) only relatedness and composite general score scales reach satisfactory levels. On the other hand, based on Exploratory Factor Analysis hierarchical models, there is no latent generalized factor of basic psychological needs satisfaction and three specific group factors of basic psychological needs. Hypothesis of a general factor, representing a global basic psychological needs satisfaction construct, seems non-plausible. It is difficult to make clear recommendations as to how a researcher in this field should form scale scores at this point, so two possible strategies for scale revision are discussed.
Beyond the Screen: Predictors of Academic Stress and Resilience in Online Education
Authors: Knežević Martina , Polak Nikica
Published: July 2024

Online education is a type of distance education in which the entire teaching process is mediated by technology. There are many benefits and challenges to online education, like time management, maintaining social interactions, and motivation. Studying itself is full of challenges that arise from academic activities, which can lead to academic stress. The ability to adapt and respond to such challenges is known as academic resilience. Since the pandemic pushed universities online, there was no time to adapt to such circumstances. Therefore, the first aim of this study was to investigate the similarities and differences between online and in-class education in time management, assessments and group tasks, social interactions, and motivation from the perspective of students in higher education in Croatia. Our second aim was to identify the role of these factors in predicting academic stress and academic resilience. The study was conducted online, and 704 students participated. Most of them believe that they have learned less during online courses, they were less motivated to learn, and they have cheated more during online compared to in-class courses. Time flexibility and lower tendency for procrastination, satisfaction with assessments and group tasks, and higher motivation were highlighted as important factors contributing to lower academic stress and higher academic resilience. There were no associations between social support and changes in academic stress or resilience. Recommendations for online courses and stakeholders in education who care about the mental health of students are discussed.
Do the Type of the Learning Material and Prior Knowledge Impact Students’ Success in Learning and Their Epistemic Emotions?
Authors: Crnković Matija , Balaž Barbara , Pavlin-Bernardić Nina
Published: July 2024

The aim of this study was to test the impact of the type of learning material and the level of prior knowledge on students’ success in learning and their epistemic emotions. We have conducted two online experimental studies in which half of the participants, university students, were randomly assigned either a video or a textual material condition. In Study 1 (N = 165) all the materials were in Croatian; in Study 2 (N = 107) they were in English. Croatian was the mother tongue of all participants, and English was the foreign language. The participants were queried about their prior knowledge of the topic they were assigned and their epistemic emotions and were asked to fill out a knowledge exam. The results showed that in both studies students who learned from text and with higher level of prior knowledge scored better at the exam, while interaction effect was not significant. Regarding epistemic emotions, in both studies the type of learning material and the interaction effect were not significant. Only in Study 1, prior knowledge significantly affected epistemic emotions, i.e., students with higher prior knowledge reported higher intensity of enjoyment and curiosity, and lower intensity of negative epistemic emotions. The research gives important insights in the role of the learning material on students’ academic outcomes, especially epistemic emotions.
Racionalnost i (svjetonazorska) polarizacija uvjerenja
Authors: Maglić Marina , Vranić Andrea
Published: July 2024

U svijetu preplavljenome informacijama naša je sposobnost racionalnoga razmišljanja često na kušnji. U ovome radu donosimo teorijski i istraživački pregled literature koja pojašnjava kada nam i zašto uvjerenja ponekad divergiraju od empirijski provjerenih spoznaja i činjenica, posebno u kontekstu svjetonazorske polarizacije. Polazeći od okvira dvoprocesnih teorija za razumijevanje individualnih razlika u racionalnosti, razmatramo dvije teze o ulozi analitičkoga rezoniranja u (ne)prihvaćanju epistemički utemeljenih dokaza i činjenica podložnih svjetonazorskoj polarizaciji. Dosadašnji nalazi pružaju složenu sliku te ostavljaju prostor različitim teorijskim interpretacijama, ukazujući na nužnost sveobuhvatnoga međudisciplinarnog pristupa u svrhu daljnjega produbljivanja područja.