bluuebunny/crossref_metadata_2025 huggingface dataset:
Motivational Impact of Emulation in a Saudi Writing Classroom at Majmaah University
Authors: Almudibry Khaled
Published: August 2022

This study aims to assess emulative interventions conducted in a Saudi writing classroom at Majmaah University during the academic year 2019/2020. The interventions, i.e., orientation and revision, were needed to deal with writing challenges experienced by underachieving students. Thus, the main question to address at this connection is whether emulative intervention could enhance Saudi EFL learners’ writing since they were generally believed to lack motivation to pursue higher education, as evidenced by their indifference to classes. Also, the students were observed to demand satisfactory attendance records, high coursework scores, high final exam grades, etc., though they had not worked hard to achieve these goals. The qualitative data collected from 18 male students enrolled in the English program at the Community college. It consisted of the participants’ reaction to both success stories (collected from orientation sessions) and revision using guidelines set by expert writers and achieving students as informed by the literature. More specifically, toward the end of the second term of the academic year 2019/2020 a focus group discussion was conducted where the students freely expressed their views of the advantages and disadvantages of the intervention. Discussion was originally conducted in Arabic and then translated in English. The results revealed that the interventions effectively produced positive attitudes among participants toward writing, gaining confidence in themselves as writers and, ridding themselves of writing fears. The results led to some implications for both learning and instructional practices in the writing classroom.
Perceived Acceptance of Enacting Google Docs in an Online Collaborative EFL Writing Classroom
Authors: Syarifudin Syarifudin , Husnawadi Husnawadi
Published: August 2022

Despite a plethora of studies on the use of Web 2.0 technology in the English language teaching (ELT) landscape during the Covid-19 pandemic, few have examined the extent to which students accept the enactment of Google Docs (GD) for collaborative writing. To fill this void, grounded in Technology Acceptance Model (TAM) theory (Davis, 1989), this study aimed to examine students’ perceived acceptance of GD enactment as a means of online collaborative English as a foreign language (EFL) writing practices. It sought to answer the following main research question: How did the students react to the enactment of Google Docs for collaborative writing in English during the Covid-19 pandemic in terms of Perceived Ease of Use (PEU), Perceived Usefulness (PU), Attitude towards Using (ATU), and Intention to Use (ITU)? The statistical evidence indicated that GD was user-friendly and useful for the students given the overall Mean score (M=6.0) and the significant effects of all the hypothetically tested variables, significantly influencing their behavior and intention to use the technology. The qualitative evidence showed that internet connection was their sole challenge and that more practical training on using GD would help them better operate it for such a pedagogical purpose. The study encapsulates the feasibility of enacting GD as a medium of online collaborative EFL writing practices in the age of the Covid-19 pandemic. Further research examining the acceptance of GD and other dependent variables, such as learning outcomes, engagement, motivation, and etc., in ELT context would be worthy of investigation
Difficulties in Academic Writing in English as a Second/Foreign Language from the Perspective of Undergraduate Students in Higher Education Institutions in Oman
Authors: Mustafa Arij , Noor Arbab Atif , Ahmed El Sayed Alaa
Published: August 2022

The English language is the medium of instruction in Omani Higher Education Institutions (HEIs), and mastering writing in English has become a requirement for success. This study aims to investigate the challenges faced by the learners at the tertiary level when writing English from learners’ perspective and to determine what teaching approach students consider the most effective. A survey was conducted for the purpose of focusing on two main domains, the difficulties faced by them from their perspective, and the strategies they deem helpful. The results show that students’ main challenges are the limited vocabulary and range of grammatical structures, inability to comprehend reading texts, and difficulties in summarizing and paraphrasing. Findings also show that the most helpful strategies, from students’ point of view, are feedback from the teacher, both specific and general, extensive reading about the topic, using a dictionary, examining writing models, and writing multiple drafts.
The Effects of the Flipped Classroom through Online Video Conferencing on EFL Learners’ Listening Skills
Authors: Thatphaiboon Rungnapa , Sappapan Pattama
Published: August 2022

It is challenging for EFL teachers to hold in-person classes during a global pandemic. This circumstance discourages EFL students from participating and practising English in class, which affects their performance and test scores, particularly on listening tests. When combined with video conferencing, the flipped classroom has improved student achievement. The present study aimed to examine the effect of the flipped classroom through videoconference on the EFL undergraduate learners’ listening skills and to explore their opinions toward this teaching model. Therefore, the study tried to answer the main questions on the effects and the learners’ opinions toward this teaching model. This study involved 37 undergraduate learners from a state university in Bangkok who were administered a listening pre-test and post-test. In addition, questionnaires and semi-structured interviews were conducted. The findings suggested that the flipped classroom conducted through online video conference affects listening skills since the pre-test and post-test had statistically significant differences. This study also employed a questionnaire and semi-structured interview to collect data from the participants, and the results revealed that the participants held positive opinions toward this teaching model. This study recommends that EFL teachers employ this teaching model in their lessons. Additionally, teachers can develop the findings of this study in future research to help EFL students improve other English abilities apart from listening. Regardless of the global pandemic, which hinders classroom instruction, this idea of instruction can make teaching and learning management as effective as classroom instruction.
The Effect of the Length of L2 Education and L2 Exposure on Apologies Produced by Saudi Females
Authors: Qari Israa
Published: August 2022

This study investigates the effect of the length of language education and Language exposure on English apologies as produced by female Saudi learners. Second language research studies stress that learning a second language from a younger age often results in a higher level of language proficiency. Nevertheless, factors such as language exposure outside of the classroom setting can have a significant effect on the learners’ fluency and competence. This paper investigates the relationship between these two concepts, focusing on the speech act of apology. The current study will attempt to answer the following research question: In terms of L2 apologies, which factor seems to help the learners achieve better and more accurate results: longer periods of formal EFL classroom education or longer periods of EFL exposure outside of the classroom? In this research, forty-eight Saudi female participants responded to an online questionnaire which was the main data collection method in this study, along with interviews. The respondents were divided into four groups: group one was introduced to English at age three; group two learned English at age six; group three learned English at age twelve, and group four started learning English at the university level. It seems fitting to suggest that the respective four groups systematically represent the following linguistic proficiency levels (advanced, upper-intermediate, lower-intermediate, and beginner). The results concluded that there was a positive correlation between the years of language education and the application of apologies, in that the earlier a participant started learning English as a second language, the more appropriate her apologies were linguistically and pragmatically. However, a few exceptional cases were found where group one used apologies at the beginner level. Alternatively, group four displayed advanced competencies in employing apologies, despite their shorter years of formal English classroom education.
Neurolinguistic and Semiotic Film Structure Modelling as the Linguistic Student Engagement Technique
Authors: Shcherbak Olena , Filippova Nina
Published: August 2022

The research paper aims to improve the methodology platform and engage language students. The study’s main aim is to optimize the effectiveness of the learning process. Therefore, the authors of the article focused on solving the following tasks: 1) to revise the theoretical linguistic semiotics and lingua didactic approaches to understanding the notion of film/cinema; 2) to design the model of the neurolinguistic semiotics structure of a film; 3) to formulate the practical recommendations for applying the criterion of ecological impact to select authentic teaching video materials; 4) to experimentally prove their expediency. We utilize both general scientific research tools and unique experimental methods. We use observation, description, analysis, synthesis, generalization, and systemization, applied neurolinguistic programming (NLP), and lingua didactic techniques. We use the first group of strategies to formulate the theoretical basis of the work, logical arrangement of scientific facts, expression of conclusions, and qualification of actual material. With the help of the second group of methods, we design a model of the neurolinguistic semiotic structure of the film and experimentally verify its effectiveness in the teaching process. The main results: 1) the range of impact varieties is in the following way: weak degree – persuasion, moderate – suggestion, moderate and considerate – manipulation; 2) symbols are oriented to suggestive impact, copies – to suggestive and persuasion impact, indices – to the ability to actualize all impact varieties, including manipulations; 3) the use of publicist documentaries with persuasive and suggestive elements helps to increase student activity in the classroom. The significance of the work is that its results can be helpful to language teachers in the selecting of educational video materials for students.
Saudi Female Teachers’ Identity Through the Use of Metaphors
Authors: Fahad Alfayez Arwa
Published: August 2022

Metaphors provide a framework through which teachers may convey their beliefs about teaching and learning. Using metaphor analysis, this article reflects on the views of three experienced teachers in Saudi Arabia. The study examines the metaphorical images female Saudi teachers use about teaching and learning. The question guiding the research study is What metaphors do Saudi female teachers use about teaching and learning? A qualitative research design was deemed best for this study through a case study. The individual metaphor analysis captured the teacher’s individual identity; the researcher discovered that each metaphor linked components of identity and teaching practice in distinct and diverse ways. A following cross-case study highlighted the numerous conflicts that instructors experience. The findings revealed that obligations and responsibilities vary between metaphors, profession-related ambivalence, and disputes in teachers’ images. Both the individual and cross-case analyses show that metaphors have the potential to enrich professional development and teacher education to advise policymakers, school administrators, teacher educators, and teachers.
Forecasting Room Occupancy Rates Based on Hotel Class in Bali Using the ARIMA Method
Authors: Indradewi I Gusti Ayu Agung Diatri , Mulyani Ni Putu Sri , Parwita Wayan Gede Suka
Published: August 2022

Bali merupakan destinasi wisata di Indonesia yang diminati oleh wisatawan dan didukung oleh ketersediaan hotel yang memadai. Covid-19 yang melanda dunia termasuk Bali telah mengakibatkan tingkat penghunian kamar (TPK) hotel mengalami penurunan drastis. Oleh karena itu, perlu upaya untuk kembali menaikkan rata-rata TPK hotel. Salah satu langkah awal yang yang diharapkan mampu berkontribusi dalam upaya ini adalah dengan melakukan peramalan TPK hotel. Hasil peramalan dengan metode ARIMA diperoleh hasil bahwa pada hotel bintang lima, model terbaik yang diperoleh yakni model ARIMA (0,1,1) dengan MSE sebesar 39,65% dan MAPE sebesar 80,83%. Pada hotel bintang empat, model terbaik yang diperoleh yakni model ARIMA (1,0,2) dengan MSE sebesar 24,14% dan MAPE sebesar 60,14%. Pada hotel bintang tiga, model terbaik yang diperoleh yakni model ARIMA (1,0,0) dengan MSE sebesar 25,57% dan MAPE sebesar 59,11%. Pada hotel bintang dua, model terbaik yang diperoleh untuk model ARIMA (1,0,0) dengan MSE sebesar 15,15% dan MAPE sebesar 70,14%. Model ARIMA (1,0,1) pada hotel bintang dua menghasilkan MSE sebesar 13,29% dan MAPE sebesar 68,00%. Pada hotel bintang satu, model terbaik yang diperoleh yakni model ARIMA (1,0,0) dengan MSE sebesar 23,73% dan MAPE sebesar 431,12%. Model ARIMA (1,0,1) pada hotel bintang satu menghasilkan MSE sebesar 19,49% dan MAPE sebesar 555,28%.
Dashboard System for Predicting Student Practicum Performance Using the Data Mining Method
Authors: Nurzaman Adam Fahsyah , Jayadi Riyanto
Published: August 2022

One of the factors that can influence the success of an educational institution is the coveted quality of students. To be able to see the quality of students can be seen from the graduation obtained. One method that can be used to see the percentage of student graduation obtained is data mining. This research was conducted to examine the data assessment process using data mining methods as well as data visualization so that the information generated is better by using the dashboard. Decision tree method was chosen because the results obtained using data sources that create the highest accuracy. Out of this research, it is found that the dashboard which was developed to visualize the data to become more mature information and data assessment using data mining methods has succeeded in making stakeholders get better information and also helps in making better business decisions.
Implementation of Mamdani Fuzzy Logic on Obstacle Avoidance Robots
Authors: Nisa Wahiddatun , Midyanti Dwi Marisa , Triyanto Dedi , Nirmala Irma
Published: August 2022

Aktivitas lalu lintas di jalan raya sering kita jumpai terjadi kecelakaan kendaraan mobil dan motor. Kecelakaan lalu lintas itu disebabkan karena beberapa hal salah satunya adalah kelalaian pengendara itu sendiri. Berdasarkan permasalahan tersebut dibuatlah sebuah sistem otomatis pada kendaraan untuk mengurangi terjadinya kecelakaan lalu lintas dengan dimulai dari skala prototipe robot beroda dua untuk menghindari halangan menggunakan metode Logika Fuzzy Mamdani. Pada penelitian ini telah dibuat sistem robot penghindar halangan yang dapat menghindari halangan dan pengaturan kecepatan motor secara otomatis berdasarkan jarak halangan didepannya. Sistem ini dibangun menggunakan mikrokontroler Arduino uno sebagai sistem kendali, 3 buah sensor ultrasonik sebagai pengukur jarak robot terhadap halangan, motor driver dan motor DC sebagai arah gerak robot. Pengaturan kecepatan motor secara otomatis digunakan sistem pengambil keputusan dengan menggunakan 27 rule. Hasil pengujian sensor ultrasonik dapat mendeteksi halangan yang ada di samping kiri, kanan dan depan dengan rentang jarak dekat, sedang dan jauh dari 2 sampai 50 cm. Pada sistem pengaturan kecepatan motor dapat mengatur kecepatan lambat, normat dan cepat pada rentang 50-60 PWM secara otomatis menggunakan sistem keputusan Logika Fuzzy Mamdani dengan akurasi sistem 93% dari 27 kali pengujian.
Application of Arnold Cat Map and Logistic Map Methods for Securing Citizens' Data Image
Authors: Putra Thomas Adi , Ruslianto Ikhwan , Bahri Syamsul
Published: August 2022

Keamanan data merupakan salah satu isu yang sangat penting terutama untuk data yang bersifat pribadi baik dalam bentuk tulisan maupun citra. Penerapan kriptografi dapat digunakan untuk mengamankan data agar tidak dapat dimengerti oleh sembarang orang. Pada penelitian ini dilakukan pengamanan data berupa citra KTP dan citra KK menggunakan metode Arnold cat map dan logistic map. Pada pengujian analisa sensitivitas kunci, diperoleh bahwa perubahan kunci dekripsi sebesar 0,0001 dari kunci enkripsi menghasilkan citra yang sangat berbeda dengan citra asal. Pada pengujian analisis diferensial diperoleh nilai rata-rata NPCR dan UACI untuk citra KTP sebesar 99,60745% dan 39,50400% sedangkan nilai rata-rata NPCR dan UACI untuk citra KK sebesar 99,60671% dan 35,55296%. Pada pengujian koefisien korelasi, diperoleh nilai rata-rata koefisien korelasi untuk citra KTP sebesar -0,00082 untuk citra KK sebesar -0,00112 yang berarti citra hasil enkripsi memiliki korelasi yang sangat lemah dengan citra asal. Berdasarkan hasil pengujian, diketahui bahwa penerapan metode Arnold cat map dan logistic map dapat digunakan untuk mengamankan citra data penduduk.
Model Strategi Diplomasi Budaya di Masa Covid-19 : Studi Kasus Festival Cap Go Meh di Kota Singkawang
Authors: Nugrahaningsih Nurfitri , Suwarso Widha Anistya
Published: August 2022

Abstrak

Penelitian ini bertujuan untuk mengidentifikasi strategi diplomasi budaya yang dilakukan oleh Pemerintah Kota Singkawang saat pandemi Covid-19. Kota Singkawang memiliki festival Cap Go Meh yang diselenggarakan setiap tahunnya yang berhasil menarik perhatian wisatawan domestik serta mancanegara. Pandemi Covid-19 yang melanda seluruh dunia sejak akhir tahun 2019 turut membawa dampak termasuk jumlah kunjungan wisatawan ketika penyelenggaraan festival internasional, yang dalam hal ini adalah Cap Go Meh di Kota Singkawang Kalimantan Barat tahun 2021. Penelitian ini dilakukan melalui pendekatan kualitatif dengan jenis eksploratif serta mengacu pada konsep tujuan diplomasi budaya dan diplomasi digital. Hasil penelitian ini menunjukkan bahwasannya terdapat karakteristik atau model diplomasi budaya di masa pandemi: (1) Adanya kerja sama dan komitmen pemerintah serta aktor non-pemerintah untuk mendukung dan mempromosikan diplomasi budaya, (2) Adanya penerapan platform digital atau e-diplomacy, dan (3) Adanya regulasi yang tegas terkait pandemi Covid-19; namun tetap memberikan akses atau ruang untuk kelancaran diplomasi budaya.

Kata Kunci: Cap Go Meh, Covid-19, diplomasi budaya, diplomasi digital
ASEAN�s External Economic Relations and the Limits of Its Economic Diplomacy
Authors: Killian Pantri Muthriana Erza
Published: August 2022

The purpose of this article is to outline the multiple facets of ASEAN�s external economic relations (EER), loosely termed as ASEAN economic diplomacy. In doing so, this article builds on two main frameworks: strands of economic diplomacy and general framework of economic diplomacy and employs research interviews and documentary analysis as the main research method. Findings suggest that ASEAN is most advanced in its trade diplomacy, relying on the ASEAN-plus scheme. ASEAN also displays an interesting pattern in their trade diplomacy, since it is mostly aimed at achieving political goals rather than economic ones. The main reason for this is because ASEAN member states can actually achieve larger economic gains by negotiating individually rather than collectively through ASEAN. However, ASEAN still faces limitations in doing collective negotiations due to its regional development gap, different levels of economic ambition, absence of a common external tariff and the lack of a regional negotiator acting on behalf of ASEAN.

Keywords: ASEAN, economic diplomacy, external economic relations, trade diplomacy
PROSES PENETAPAN HUKUM ISLAM TERHADAP FAKTA SOSIAL
Authors: Abidin Abidin
Published: August 2022

This paper discusses the process or steps of the enactment of Islamic law against social facts, by asking seven main questions, among others: (1) what is the name of the social fact (object), (2) which pronunciation fits with the social fact, (3) whether the pronunciations have obvious meaning and guidance, (4) whether the composition of the language is clear enough for an understanding or (6) whether the pronunciation is general or special, absolute or muqayyad, (7) what is the form of pronunciation that gives rise to the taklifi law, is the commandment pronunciation (amr) or the prohibition (nahy), or there is absolutely no passage. This is done as carefully as possible until the red thread appears. The red thread in question is a social fact criterion that can be used as a basis for consideration of changes in Islamic law. Because remember not all social facts can be used as a basis for the change of Islamic law. Therefore, the tracking of the facts of social reality should be through a comprehensive approach
KOSA KATA BAHASA ARAB DAN HUBUNGANNYA DENGAN KETERAMPILAN BERBICARA BAHASA ARAB
Authors: Jabir Muh.
Published: August 2022

When one talks about learning Arabic, the first thing that comes to mind is the vocabulary found in the Arabic language. It is very logical because vocabulary is the first and primary element in speaking, both orally and in writing. Vocabulary is regarded as the first and main element in speaking, because the sentence (al-kalam) as a complete and meaningful expression that someone uses to convey his message to others, consisting of several vocabulary. Messages with more quantities are of course delivered through several sentence arrangements. From several sentence arrangements formed a larger element of the sentence called a paragraph. And so on, the more messages a person wants to convey to others, it is required for him to compose more and more sentences. From a few paragraphs a larger element is formed than a paragraph called a chapter. From some chapters there is a larger element of it called a book. Vocabulary plays a very important role in achieving the goal of learning Arabic, which is the achievement of four language skills in the learners themselves. Vocabulary is part of the branches of Arabic science (â€˜UlÅ«m al-Lugah al-â€˜Arabiyyah atau  al-â€˜UlÅ«m al-â€˜Arabiyyah)
Impact of ASEAN-China free trade area on fishery value chain based on difference-in-difference method
Authors: Rong Huang , Yingli Zhang
Published: August 2022

This article screened five main countries of the Association of Southeast Asian Nations (ASEAN) (namely the Philippines, Thailand, Malaysia, Vietnam and Indonesia) as the treatment group, while Norway, Canada, the United States and Japan were set as the control group. Firstly, the entry of a country into the ASEAN-China Free Trade Area (ACFTA) has a significant role in promoting the domestic production of ASEAN countries. Secondly, ACFTA entry does not significantly affect the position of aquatic products of ASEAN countries in the global production chain. Thirdly, from the perspective of domestic food supply of aquatic products, ACFTA has no direct impact on the local demand for aquatic products.
The Algorithm Accuracy of Mathematical Model to Improve the Transmission Speed of E-commerce Platform
Authors: Xu Ranran , Shatat Abdallah Saleh
Published: August 2022

After the input signal of e-commerce network information enters the network, it will inevitably be polluted by network delay. There is an error between the network output signal obtained by the receiver and the input signal of the transmitter. We combine control combination algorithms with mathematical models. And the power spectral density function is introduced into the signal transmission mathematical model of the e-commerce platform. Experiments prove that the new model is closer to the transmission efficiency change of the actual network communication signal than the traditional model.
Variability of Water Exchange in the Hyporheic Zone of a Lowland River in Poland Based on Gradientometric Studies
Authors: Marciniak Marek , Ziułkiewicz Maciej , Górecki Michał
Published: August 2022

The Moszczenica is a lowland river, which is a third-order river with a length of 55 km; it flows into the Bzura River in central Poland. The objective of this study was to evaluate two important factors in the exchange between surface water and groundwater in the hyporheic zone: a considerable change in water flow conditions and various origins of riverbed sections, natural and artificial. To identify the spatial variation of the hydraulic gradient in the hyporheic zone of the river, a gradientmeter was applied. The measurements show that at low water stages, upwelling was dominant, with an evidently inactive zone, whereas downwelling was inconsiderable. However, the morphology of the riverbed changed during the flood flow, and downwelling clearly dominated. Upwelling zones retained their activity despite a major change in hydrological conditions. Present studies on the artificially dug Moszczenica Canal have documented outflow of water from an artificial medieval canal to a naturally formed drainage base. This means that despite the passage of hundreds of years, the natural drainage base of the Moszczenica River is still active. Studies have demonstrated the applicability of the gradientmeter for evaluating the interaction between surface and groundwaters in the hyporheic zone.
Faktor Keuangan, Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility
Authors: Damayanti Nyoman Padmi , Krisna Dewi Luh Gede
Published: August 2022

This study aims to empirically examine the effect of financial factors consisting of profitability, leverage, and market capitalization as well as characteristic factors consisting of company age, company size, and company profile on the disclosure of Corporate Social Responsibility (CSR). The study was conducted on state-owned companies listed on the Indonesia Stock Exchange for the period 2016-2020. The population in the study amounted to 25 state-owned companies. Sampling using purposive sampling technique as many as 18 companies that meet the criteria. Analysis of research data using multiple linear regression analysis. The results showed that profitability, leverage, market capitalization, company age, and company size did not affect the disclosure of Corporate Social Responsibility, while the company profile had a positive effect on the disclosure of Corporate Social Responsibility. This research can theoretically confirm the use of stakeholder theory and legitimacy theory.

Keywords: Profitability; Market Capitalization; Company Age; Company profile; Corporate Social Responsibility.
Board Diversity, Koneksi Politik dan Financial Distress
Authors: Kharis Jassica Brigita , Nugrahanti Yeterina Widi
Published: August 2022

This study aims to determine the effect of board diversity (gender diversity, educational background, proportion of independent boards) and political connections on financial distress. Altman Z-Score is used to measure financial distress. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The data analysis technique used in this study is panel data regression using data processing software Eviews 12. The results show that gender diversity and political connections have a negative effect on financial distress. While educational background has a positive effect on financial distress. The test results also show that the proportion of independent boards has no effect on financial distress.

Keywords: Financial Distress; Boards Diversity; Political Connection; Z-Score.
Ukuran Perusahaan, Leverage, Sales Growth dan Agresivitas Pajak
Authors: Antari Ni Kadek Dwi Putri , Merkusiwati Ni Ketut Lely Aryani
Published: August 2022

Tax aggressiveness is a plan to reduce the tax burden through tax planning. The purpose of this study was to determine the effect of firm size, leverage, and sales growth on tax aggressiveness using the ETR proxy. This study uses LQ45 Index companies listed on the IDX for the 2016-2020 period. The method of determining the sample is non-probability sampling with purposive sampling technique and totaling 35 observations. The data collection method is non-participant observation and uses multiple linear regression analysis techniques. The results showed that company size had a negative effect on tax aggressiveness, while leverage and sales growth had a positive effect on tax aggressiveness.

Keywords: Firm Size; Leverage; Sales Growth; Tax Aggressiveness.
Transfer Pricing, Kompensasi Rugi Fiskal, Financial Distress dan Agresivitas Pajak
Authors: Iswatini Nisa , Asalam Ardan Gani
Published: August 2022

This study aims to analyze the effect of transfer pricing, fiscal loss compensation, and financial distress on tax aggressiveness in mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. The research population uses 54 mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection used purposive sampling technique, in order to obtain 14 samples with a total sample of 70 for the 5 year study period. The analysis technique used is panel data regression with the use of Eviews 12 in processing the data. Based on the results of the study, it was found that financial distress had a positive effect on tax aggressiveness, while transfer pricing and fiscal loss compensation had no effect on tax aggressiveness.

Keywords: Tax Aggressiveness; Transfer Pricing; Fiscal Loss Compensation; Financial Distress.
Kompetensi Sumber Daya Manusia, Teknologi Informasi, dan Laporan Pertanggungjawaban Bendahara dengan Komitmen Organisasi sebagai Pemoderasi
Authors: Jumardi Jumardi , Rajagukguk Hendriko , Machmury Andri
Published: August 2022

The accountability report is one aspect of the realization of the performance of the expenditure treasurer who plays a role in the accountability of the agency's performance. This study aims to examine and analyze the factors that affect the accuracy of the submission of the expense treasurer accountability report. This type of research is an explanatory research that explains the effect of the independent variable on the dependent variable. Data was obtained through a questionnaire involving 80 respondents consisting of expense treasurers in each work unit in the Makassar I KPPN area, then analyzed using multiple regression with the SPSS tool. The results showed that the competence of human resources and the use of information technology had an effect on the accuracy of the submission of the expenditure treasurer's accountability report. Organizational commitment can moderate the relationship between human resource competence and the use of information technology with the accuracy of the submission of the expense treasurer accountability report.

Keywords: Accountability Report; Human Resource Competence; Utilization of Information Technology; Organizational Commitment.
Tingkat Kesulitan Keuangan dan Risiko Litigasi Terhadap Kinerja Perusahaan dengan Konservatisme Akuntansi Sebagai Variabel Mediasi
Authors: Dewi Mira Triana , Bararoh Tantri , Yuliarini Sarah
Published: August 2022

This study aims to analyze the effect of financial distress and litigation risk on company performance through the mediating role of conservatism accounting in property and real estate companies on the Indonesia Stock Exchange in 2020. The results of the study explain that the level of financial difficulty and litigation risk has no significant effect on company performance, while conservatism has a significant negative effect. The results also explain that the level of financial distress has a significant negative effect on the accounting conservatism of the company, but the risk of litigation has no significant effect on the accounting conservatism of the company. The results also explain that accounting conservatism can perfectly mediate the effect of the level of financial distress on company performance, but cannot mediate the effect of litigation risk on company performance.

Keywords: Financial Difficulty Level; Litigation Risk; Accounting Conservatism; Performance
Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Empiris pada Perusahaan LQ45)
Authors: Desiana Desiana , Nanda Ulfa Luthfia
Published: August 2022

The purpose of this study is to analyze the effect of leverage, KAP reputation, audit committee, and complexity of operations, on audit delay. The population used in this study is LQ45 companies listed on the Indonesia Stock Exchange for 2016-2018, the sample was taken using purposive sampling with 84 observations. The analysis technique used in this research is multiple linear regression. The results showed that leverage had a negative effect on audit delay while the reputation of KAP, audit committee, operating complexity had no effect on audit delay.

Keywords: Leverage; KAP Reputation; Audit Committee; Operation Complexity; Audit Delay
Adopsi E-Commerce Memediasi Hubungan Kesiapan Teknologi, Lingkungan Eksternal dan Literasi Keuangan Terhadap Kinerja Keuangan UMKM
Authors: Maghfiroh Lailatul , Biduri Sarwenda
Published: August 2022

This study aims to determine whether the variable adoption of e-commerce is able to mediate the relationship between technological readiness, external environment and financial literacy on the financial performance of MSMEs with a study on MSMEs in Sidoarjo Regency. The research population for implementing SMEs in the food and beverage sector in Sidoarjo Regency. The sampling technique used the slovin formula, so that the sample obtained was 125 respondents of MSME actors. The data analysis technique used SmartPLS version 3.0 software. The results showed that technology readiness and financial literacy had no effect on the financial performance of MSMEs. However, external environmental variables affect the financial performance of SMEs. The adoption of e-commerce has an effect on financial performance. The adoption of e-commerce does not mediate the effect of technology readiness on the financial performance of MSMEs. However, the adoption of e-commerce can mediate the influence of the external environment and financial literacy on the financial performance of MSMEs.

Keywords: E-Commerce Adoption; Technology Readiness; External Environment; Financial Literacy; MSME Performance
Struktur Pengendalian Intern dan Efisiensi Penyaluran Kredit pada Lembaga Perkreditan Desa (LPD)
Authors: Ariani Kadek Novi , Widhiyani Ni Luh Sari
Published: August 2022

The research has the aim of carrying out empirical evidence of the influence of the internal control structure on the efficiency of lending in South Badung LPD. The data used is primary data, namely questionnaire answers and secondary data, namely LPD Non-Performing Loan (NPL) data. The sample used is 23 LPD in South Badung. Samples were taken by non-probability sampling method, saturated sampling technique. The analytical technique applied is multiple linear regression. The findings show that the control environment, risk assessment, control activities, information and communication, and monitoring have a positive influence on the efficiency of credit distribution. This means that a well-implemented internal control structure can increase the efficiency of lending.

Keywords: SPI; Efficiency Of Lending; LPD
Intensi Whistleblowing Mahasiswa dan Profesional Akuntansi: Aplikasi Theory Planned of Behavior
Authors: Wuryaningsih Wuryaningsih , Dzulhasni Sahilly
Published: August 2022

This study aims to examine the factors in the Theory Planned of Behavior (TPB) on the whistleblowing intentions of students and accounting professionals. The study used an online survey method with a sample of 142, 84 were accounting students and 58 were accounting professionals. In addition, the study also compares whistleblowing intentions between accounting students and accounting professionals. Research data were analyzed using path analysis (SEM-PLS). The results showed that subjective norms were a strong factor in predicting the whistleblowing intentions of accounting students and accounting professionals both through internal and external channels, while attitudes towards whistleblowing were only proven through internal channels, and not proven for external channels. Furthermore, perceived behavioral control has a significant effect on whistleblowing intentions through external channels and has no effect on internal channels. In addition, there were no differences in whistleblowing intentions between students and accounting professionals through internal channels, but there were differences in whistleblowing intentions between the two groups through external channels.

Keywords: Whistleblowing Intention, Accounting Students, Accounting Professionals, Theory Planned of Behavior.
Modal Intelektual, Manajemen Pengetahuan dan Kinerja UMKM serta Kecepatan dan Kualitas Inovasi sebagai Variabel Mediasi
Authors: Cahyaningati Retno , Muttaqien Fauzan , Sulistyan Riza Bahtiar , Paramita Ratna Wijayanti Daniar , Ana Selvia Roos
Published: August 2022

The study explores the relationship between intellectual capital, knowledge management on firm performance and the role of speed and quality of innovation as mediating variables. Data was collected from MSME actors through a structured questionnaire. The sample used as many as 275 MSME actors in Lumajang Regency and analyzed using Smart PLS 3. The results of the study prove that intellectual capital and knowledge management significantly affect innovation, both the speed of innovation and the quality of innovation. Intellectual capital cannot directly affect the company's performance, but knowledge management can directly affect the company's performance. Overall, the role of speed and quality of innovation mediates the relationship between intellectual capital and knowledge management on firm performance.

Keywords: Intellectual Capital; Knowledge Management; Innovation; MSME Performance.
Pengaruh Rasio Campuran Surfaktan dan Minyak Atsiri Jahe (Zingiber Officinale Var. Amarum) terhadap Karakteristik Mikroemulsi yang Dihasilkan
Authors: Dwipayana I Made , Suhendra Lutfi , Triani I Gusti Ayu Lani
Published: August 2022

This study aims to determine the effect of the mixture ratio of surfactant and ginger essential oil on the characteristics of the resulting microemulsion and determine the best ratio of surfactant and ginger essential oil mixture to obtain the best microemulsion characteristics. This experiment used a simple randomized block design (RAK) with a mixture ratio of surfactant and ginger essential oil: 100:0; 98:2; 96:4; 94:6; 92:8; 90:10; 88:12; 86:14; 84:16; 82:18. Data were analyzed using analysis of variance and continued with the BNJ test. The best treatment was the highest ratio of ginger essential oil which still formed microemulsion. The microemulsion with the best ratio was tested for stability against pH and dilution during 8 weeks of storage with observations every 2 weeks. Data were analyzed using linear regression to determine the stability of ginger essential oil microemulsion. The results showed that the ratio of the mixture of surfactants and ginger essential oil had an effect on the characteristics of the resulting microemulsion. The ratio of surfactant and ginger essential oil 96:4 is the best treatment for making ginger essential oil microemulsion with the characteristics of having a transparent microemulsion appearance, turbidity index values before and after centrifugation of 0.225±0.011% and 0.294±0.008% and having a particle size of 12, 5±5.0 nm, the largest droplet size was 11 nm, and was stable for 8 weeks of storage.

Keywords: microemulsion, surfactant, ratio, Zingiber Officinale var. Amarum
Analisis Tingkat Kepuasan Konsumen terhadap Kualitas Produk dan Pelayanan Jaya Coffee Roasters menggunakan Metode Importance Performance Analysis dan Metode Customer Satisfaction Index
Authors: Wiratama I Made Adi , Wiranatha Agung Suryawan , Hartiati Amna
Published: August 2022

This study aims to analyze the level of consumer interest in the quality of products and services at Jaya Coffee Roasters, analyze the performance level of product and service quality, and analyze the level of consumer satisfaction with the quality of products and services at Jaya Coffee Roasters. The method used in this study is the IPA (methodImportance Performance Analysis) and Customer Satisfaction Index (CSI) by using 75 consumers. The results of the study using themethod Importance Performance Analysis and questionnaire data processing concluded that the product quality attributes that became the main priority agenda to improve their performance were the consistency of drinks for each serving while the service quality attributes that became the main priority agenda to improve their performance were the attributes of comfort, cleanliness, and neatness. place, Cleanliness and tidiness of employees and Accuracy in service and presentation. For the Customer satisfaction index (CSI) product quality was obtained at 69.05% and the Customer satisfaction index (CSI) obtained for service quality was 74.12%. These results indicate that consumers of Jaya Coffee Roasters satisfied.

Keywords: Customer Satisfaction, Jaya Coffee Roasters, Importance Performance Analysis, Customer satisfaction index
Laju Kerusakan Krim Kunyit – Daun Asam (Curcuma domestica Val.-Tamarindus indica L.) pada Berbagai Konsentrasi Phenoxyethanol selama Penyimpanan
Authors: Savitri Ni Luh Putu Devi , Triani I Gusti Ayu Lani , Wrasiati Luh Putu
Published: August 2022

This study aims to determine the relationship between the concentration of phenoxyethanol on the rate of deterioration of turmeric-tamarind cream and to determine the appropriate concentration of phenoxyethanol so as to produce turmeric-tamarind cream with a longer shelf life and meet SNI requirements. This study uses a linear regression analysis, with phenoxyethanol concentration treatment consisting of 6 levels, namely 0%; 0.2%; 0.4%; 0.6%;0.8% and 1%. The treatment was repeated 3 times so that there were 18 experimental units. The objective data obtained were analyzed using linear regression to determine the rate of deterioration of turmeric-tamarind cream during storage. The variables were observed in this study is homogeneity, ph, the specific gravity, viscosity, total phenolic, total plate count (ALT) and molds/yeasts (AKK). The results showed that the best concentration of phenoxyethanol preservative concentration was P6 (1%) treatment with a ph value of 5.46, specific gravity 0.99038 g/cm3, viscosity 10000 cps, total phenol 33.60036 mg GAE/g, ALT 0 colony/g and AKK 0 colony/g.

Keywords : Turmeric, Tamarind leaves, Phenoxyethanol, Shelf life
Pengaruh Konsentrasi Bahan Penguat terhadap Karakteristik Komposit Bioplastik Pati Talas (Xanthosoma sagittifolium) dan Kitosan
Authors: Sipayung Hamonangan , Hartiati Amna , Gunam I.B
Published: August 2022

Taro starch is a carbohydrate contained in plants, especially chlorophyll plants. Naturally, starch contains amylose and amylopectin. Amylose gives a hard nature and gives a dark blue color on the iodine test, while amylopectin causes a sticky nature and does not cause a reaction. Chitosan is a linear polysaccharide consisting of the monomers N-acetylglucosamine (GlcNAc) and D-glucosamine (GlcN). Chitosan has the general formula (C6H9NO3)n or is referred to as poly(ß(1,4)-2-amino-2-Deoxy-D-glucopyranose). This study aims to determine the effect of the concentration of polyvinyl alcohol and polycaprolactone on the characteristics of the taro starch and chitosan bioplastic composites which produce the best bioplastic composites. This study used a randomized block design (RAK) with 6 treatments consisting of 3 levels of polyvinyl alcohol concentration and 3 levels of polycaprolactone concentration of 0%, 5% and 10% with taro starch and chitosan as raw materials 60:40. Each treatment was grouped into 3 based on the time of the bioplastic manufacturing process, so there were 18 experimental units. The variables observed were tensile strength, elongation at break, elasticity (Young's modulus), WVTR, swelling and biodegradation. The data were analyzed by analysis of variance (ANOVA) and continued with the Honest Significant Difference test if there was a significant effect. The results showed that the concentration of reinforcing material had a very significant effect on the characteristics of tensile strength, elongation at break, elasticity (Young's modulus), WVTR, swelling and biodegradation of taro starch and chitosan bioplastic composites. The best characteristic of taro starch and chitosan bioplastic composites was the concentration treatment of 10% polyvinyl alcohol with the greatest tensile strength 13.85 MPa, elongation at break 8.46%, elasticity 2.83 MPa, swelling 66.81%, WVTR 1, 85 g/m2day and biodegradation time for 7 days.

Keywords: bioplastic composites, concentration, taro-chitosan starch, polyvinyl alcohol and polycaprolactone
Karakteristik Komposit Bioplastik pada Perlakuan Rasio Campuran Karagenan-Glukomanan dan Suhu Gelatinisasi
Authors: Sitorus Timothy Ich Sudanton , Harsojuwono Bambang Admadi , Suwariani Ni Putu
Published: August 2022

This study aims to determine the effect of the carrageenan-glucomannan mixture ratio and gelatinization temperature and their interaction on the characteristics of the carrageenan-glucomannan bioplastic composite and also to determine the carrageenan-glucomannan bioplastic composite on the ratio and gelatinization temperature that produces the best characteristics. This study used a factorial randomized experimental group design. The first factor is the ratio of carrageenan-glucomannan which consists of 6 levels, namely 65:35, 70:30, 75:25, 80:20, 85:15, 60:10 (w/w). The second factor is the gelatinization temperature which consists of 3 levels, namely 70±1, 75±1, 80±1oC. The variables observed in this study were tensile strength, elongation at break, elasticity, thickness expansion, water vapor transmission rate, biodegradation. The resulting data were analyzed for diversity and continued with Duncan's Multiple Comparison test. The results showed that the ratio of the material has a very significant effect on tensile strength, elongation at break, elasticity, and water vapor transmission rate. Gelatinization temperature has a very significant effect on tensile strength, elongation at break, elasticity, thickness expansion, and has a significant effect on the rate of water vapor transmission. The best carrageenan-glucomannan bioplastic composite was obtained at the treatment of carrageenan:glucomannan ratio = 75:25 at a gelatinization temperature of 75±1°C, which only met the standard tensile strength and biodegradation. With a tensile strength of 17,237 MPa, elongation at break 35.2%, elasticity 52.7 MPa, thickness expansion 92.121%, water vapor transmission rate 0.742 g/m2.hour, and biodegradation 6 days

Keywords: Bioplastic composite, carrageenan, glucomannan, material ratio, gelatinization temperature