bluuebunny/crossref_metadata_2025 huggingface dataset:
Work-family balance among caregivers of elderly people: a systematic review
Authors: Medeiros Thaís Juliana , Barbosa Gustavo Carrijo , Alves Ludmyla Caroline de Souza , Gratão Aline Cristina Martins
Published: June 2022

Abstract Introduction Active workers may experience role conflict when trying to reconcile work and caregiving activities with elderly family members. Objective To carry out a systematic review of empirical research on work-family balance among caregivers of the elderly. Method Scopus, PubMed, Scielo, BVS, Web of Science and PsycInfo databases were consulted to identify research published from 2015 to 2020. Results 20 articles were identified and categorized as follows: 1. Caregivers of elderly people with dementia and cancer; 2. Gender; 3. Sandwich Generation and Baby Boomers; and 4. Individual and collective coping strategies. It was highlighted that there are specificities in the work-family balance that can favor both positive and negative spillovers; therefore, they must be considered in the planning of individual and collective strategies. Conclusion In order to favor work-family balance, the choices between work and family responsibilities should be studied, as well as expanding this narrow framework through the analysis of aspects involving gender, biography, cultural norms, social values, economic aspects and political solutions available to these workers.
WHY ADOPT A SUSTAINABILITY APPROACH IN CAREER STUDIES? A THEORETICAL ESSAY ABOUT THE FOUNDATIONS AND THE RELEVANCE OF THE DISCUSSION
Authors: Müller Camila Vieira , Scheffer Angela Beatriz Busato
Published: June 2022

ABSTRACT Sustainability has been adopted as a perspective for understanding contemporary careers, which enables an analytical view of the reality of work by including human and social impacts. This theoretical essay discusses the foundations of sustainability as a core dimension of the sustainable career concept. As its main contributions, the career sustainability perspective offers a lens for a theoretical analysis emphasizing in a systemic and procedural way, and among other factors: the dynamics of the influence of multiple contexts for the continuity of individual paths; career continuity through time movements and the choices made; the interconnectivity of the diverse actors that influences individual careers; the need for a process which allows adaptive capability to be fostered, and the creation of opportunities for sustainability.
ORGANIZATIONAL VALUES AS ENABLERS FOR THE CIRCULAR ECONOMY AND SUSTAINABILITY
Authors: Barboza Luisa Lavagnini , Bertassini Ana Carolina , Gerolamo Mateus Cecilio , Ometto Aldo Roberto
Published: June 2022

ABSTRACT The transition towards the circular economy (CE) requires that organizational values be examined in more depth and understood more fully, which can encourage innovation and sustainable attitudes. The majority of the studies on this matter, however, only address the technical aspects of the transition to a CE. The aim of this paper was to identify and analyze those organizational values that are essential for sustaining a culture that incorporates concepts of circularity and sustainability. Using a multi-method approach, we identified a list of 29 circular values and proposed a definition for each one. The values identified were discussed with regard to their importance in achieving sustainability. By way of a case study we also exemplified the adoption of circular values and how the specific organization we studied is nurturing those values. This seminal study enriches discussion of the importance of soft factors for the transition to a CE. It also embraces the relevance of human resource management in organizations for boosting sustainability.
VALORES ORGANIZACIONAIS COMO SUPORTE PARA A ECONOMIA CIRCULAR E A SUSTENTABILIDADE
Authors: Barboza Luisa Lavagnini , Bertassini Ana Carolina , Gerolamo Mateus Cecilio , Ometto Aldo Roberto
Published: June 2022

RESUMO A transição para a Economia Circular (EC) requer uma compreensão mais aprofundada dos valores organizacionais, os quais podem estimular e encorajar inovações e atitudes sustentáveis. Entretanto, a maioria dos estudos aborda majoritariamente aspectos técnicos dessa transição. Portanto, o objetivo deste artigo foi identificar e analisar valores organizacionais essenciais para sustentar uma cultura que incorpore conceitos de circularidade e sustentabilidade. A partir de uma abordagem multi-método, identificamos 29 valores circulares e propusemos a definição de cada um deles. Os valores identificados foram discutidos em relação à sua importância para alavancar a sustentabilidade. Ademais, exemplificamos, por meio de um estudo de caso, a adoção de valores circulares por uma organização específica, e como ela está nutrindo esses valores. Este estudo seminal enriquece a discussão sobre a importância de soft skills para a transição à EC. Além disso, ele valoriza a relevância da gestão de recursos humanos nas organizações para impulsionar a sustentabilidade.
Covid-19 among the Brazilian Amazon indigenous people: factors associated with death
Authors: Cunha Arthur Arantes da , Nazima Maira Tiyomi Sacata Tongu , Castilho-Martins Emerson Augusto
Published: June 2022

Abstract This case-control study paired by gender and age analyzes factors associated with the death of indigenous people from COVID-19 in the state of Amapá, Brazil. Data were collected from a public secondary database produced by the Amapá State Department of Health. Cases (n=29) were deaths of indigenous people from COVID-19 and controls were cures of the disease (n=87), recorded between April 2020 and January 2021. Data from individuals with active disease were excluded. Univariate analysis followed by multiple logistic regression were performed to study the independent variables associated with death. Most cases of death were women (51.7%), without comorbidities (62.1%), residing in cities of the Metropolitan Region of Macapá (RMM) (65.5%) and in urban areas (89.7%). Median age of the death group was 72 years (interquartile range=21.5). The final multiple model showed that indigenous individuals with cardiovascular comorbidity had a 4.01 times greater chance (95% confidence interval - 95% CI=1.05-15.36) of death by COVID-19 when compared with indigenous people without comorbidities. And that indigenous people residing in the RMM had a 2.90 times greater chance (95%CI = 1.10-7.67) of death when compared with indigenous residing in the countryside.
COVID-19 PERITRAUMATIC DISTRESS INDEX EXPLORATORY FACTOR ANALYSIS RESULTS USING A BRAZILIAN SAMPLE
Authors: Abad Alberto
Published: June 2022

We conducted an exploratory factor analysis (EFA) to empirically derive the COVID-19 Peritraumatic Distress Index (CPDI) factor structure. Data (peri-traumatic stress during the COVID-19). We used data from the Physical and Psychological Reactions as Health Indicators Research (Virtual Laboratory of Affective, Cognitive and Behavioral Neuropsychometry – LAVINACC). EFA was implemented using a Polychoric Matrix and Robust Diagonally Weighted Least Squares (RDWLS) extraction method. We used the Parallel Analysis with random permutation, and as a rotation technique, we used the Robust Promin. The adequacy of the model was evaluated using the Root Mean Square Error of Approximation (RMSEA), Tucker-Lewis Index (TLI), and Comparative Fit Index (CFI) fit indices. The Ratio Communality Index (RCI) reported (RCI = 0.998452) showed both subsamples have a similar amount of common variance. Results showed adequacy of the polychoric correlation matrix measured by Bartlett's sphericity (21116.6, (df =   276; p < 0.00001) and KMO = 0.939. The overall assessment (UniCo = 0.918; ECV = 0.85), MIREAL = 0.200), suggested that CPDI can be treated as a two-factor structure: first factor (internal stressors), second factor (external stressors). Replication studies to verify further validity and reliability should be undertaken.
Response of lightly overconsolidated clay under irregular cyclic loading and comparison with predictions from the strain accumulation procedure
Authors: Skau Kristoffer S. , Dahl Birgitte Midsund , Jostad Hans Petter , Suzuki Yusuke , Sordi Jerome De , Havmøller Ole
Published: June 2022

Offshore wind turbine foundations are designed to withstand environmental loads from the wind and waves, both of which are cyclic in nature. The current design methods consider site-specific cyclic load histories and typically require these to be translated from a time–load history with irregular characteristics to an idealised history of parcels of cycles with uniform amplitude and constant average load. The Rainflow counting method is typically used for this translation. The idealised history is then applied in a design method, for example the strain accumulation method. These methods assume that the idealised load history will give approximately the same effect on the soil as the irregular time history. This paper investigates this assumption by a laboratory test programme where the soil response under realistic irregular loading is compared with the response under idealised loading. The laboratory programme consists of cyclic direct simple shear tests on lightly overconsolidated North Sea clay. For most problems, the test results suggest that the assumption is reasonable and represents a convenient simplification for practical design. However, for load histories with large average load, prediction of permanent strain based on idealised histories may underestimate the strain observed in tests with irregular time histories.
Uniaxial compressive behaviour of mortar cylinders reinforced with crimped NiTi shape memory alloy fibres
Authors: Choi Eunsoo , Kim Duhyeon , Kang Joowon
Published: June 2022

This study investigated the axial compressive behaviours of cement mortar reinforced with crimped shaped memory alloy (SMA) fibres produced by cold drawing. The performance of the crimped fibre was investigated in term of tensile behaviour, deformation recovery, recovery stress and pullout behaviour. After that, compressive tests of mortar reinforced with two types of SMA fibres, namely, dog-bone-shaped fibres and crimped fibres, were conducted to compare their compressive behaviours. The results showed that both types of SMA fibres increased the compressive strength of mortar, and a 1.0% volumetric ratio of SMA fibres is effective to increase the compressive strength of mortar, whereas a 0.5% volumetric ratio did not significantly increase the compressive strength. The recovery stress of the SMA fibres induced by the shape memory effect does not significantly increase the compressive strength of mortar. However, when crimped SMA fibres with a 1.0% volumetric ratio were heated and recovery stress was induced, they controlled volume expansion more effectively after cracking than crimped SMA fibres without recovery stress. The findings indicate that crimped SMA fibre with recovery stress can provide crack-bridging capacity.
ETHNIC PARTIES AS A CATALYST OF ETHNIC CONFLICTS: THEORETICAL AND EMPIRICAL ARGUMENTS
Authors:   Kazan (Volga Region) Federal University, Sidorov V. V.
Published: June 2022

Ethnic parties are representing the interests of ethnic groups in politics. There is a debate in political science about whether ethnic parties are catalysts for ethnic conflict. The purpose of the article is to provide a critical review of contemporary theoretical and empirical arguments about the relations between ethnic conflicts and ethnic parties. The author focuses on theoretical arguments of supporters of the model of consensus democracy (consociationalism) and supporters of the centripetal model of multiethnic states’ institutions. These models see the roles of ethnic parties differently. Consensus model of democracy presupposes active ethnic representation with ethnic parties, while the centripetal model proposes to incorporate ethnic parties into nationwide pre-electoral coalitions. The article proves that these models do not contradict each other, but only describe different institutional designs that can be used in different circumstances. Comparing theoretical and empirical arguments, the author of the article shows that the connection between ethnic parties and ethnic conflicts is found in the context of institutional restrictions on the possibility of including ethnic groups in politics and the lack of cooperation between the elites of ethnic groups
ALL-RUSSIAN IDENTITY IN THE NORTH CAUCASUS: EXPERT ASSESSMENT
Authors:   Federal State Budgetary Institution of Science «Federal Research Centre The Southern Scientific Centre of the Russian Academy of Sciences» (SSC RAS), Avksentev V. A. , Aksiumov B. V. ,   Federal State Budgetary Institution of Science «Federal Research Centre The Southern Scientific Centre of the Russian Academy of Sciences» (SSC RAS), Gritsenko G. D. ,   Federal State Budgetary Institution of Science «Federal Research Centre The Southern Scientific Centre of the Russian Academy of Sciences» (SSC RAS), Ivanova S. Yu. ,   Federal State Budgetary Institution of Science «Federal Research Centre The Southern Scientific Centre of the Russian Academy of Sciences» (SSC RAS), Shulga M. M. ,   Federal State Budgetary Institution of Science «Federal Research Centre The Southern Scientific Centre of the Russian Academy of Sciences» (SSC RAS)
Published: June 2022

The article presents the results of expert assessment of the state, risks and resources of strengthening the all-Russian identity in federal subjects of the Russian Federation in the North Caucasian Federal District. An in-depth analysis of the “identity portfolio” of the North Caucasian residents reveals the insignificant predominance of the all-Russian identity in the structure of the “identity portfolio”. The authors conclude that, though the existing hierarchy of identities of the North Caucasian population is optimal for a polyethnic region, in modern conditions it is necessary to increase the role of the all-Russian identity as an integrating component. The multi-vector nature of the formation and strengthening of the all-Russian identity in the North Caucasian republics and Stavropol Krai at the level of the federal subjects are shown, and this requires a correction of the regional identity policy. It is concluded that the main subject of the formation of the all-Russian identity is state institutions. To increase the effectiveness of identity policy in the region the symbolic component of identity policy should be intensified, civil society should be involved in this work at a much larger scale and the resources of cultural and educational institutions should be used more actively.
“BETWEEN THE WEST AND THE EAST”: THE BELARUSSIAN NATIONAL IDEA IN CURRENT ACADEMIC DISCUSSION
Authors:   National Research University Higher School of Economics, Zaripov N. A.
Published: June 2022

The article aims to systematize the current academic discussion about the essential elements of the idea of the Belarusian nation. Within the framework of the analysis, the author identifies "semantic baskets", based on which he divides the current controversy into theoretical schools and thematic clusters. The designated semantic baskets are identified based on the attitude to the language issue and culture, history and historical memory, the essential interpretation of the Belarusian nation, territory, and sovereignty. The author concludes that the current academic discussion on this issue is represented by three theoretical schools – nativists, the “Moscow Project” and neo-constructivists. Nativists emphasize the importance of the ethnic element in the Belarusian nation. The foundation of the "Moscow Project" is the ideology of pan-Slavism, highlighting bilingualism as a natural state of Belarusians as well as the Soviet period of history with invaluable experience in state-building. Finally, the concept of the “third way” is neo-constructivism, the ideas of which are reduced to building the Belarusian nation as a civil one. The constructed theoretical framework allows us to analyze the national policy of the Republic of Belarus, as well as approaches to the definition of the “Belarusian nation” in public discussion.
ELECTORAL REGIONALISM: CASE OF DEMOCRATIC ALLIANCE OF HUNGARIANS IN ROMANIA
Authors:   Perm Federal Research Center of the Ural Branch of the Russian Academy of Sciences, Grabevnik M. V.
Published: June 2022

The article analyzes the dynamics of the regionalism strategy of the Democratic Alliance of Hungarians of Romania (UDMR), representing the interests of the Hungarian minority, in the 1990s-2010s. The study uses official policy documents and manifestos of the Democratic Alliance of Hungarians in Romania, official electoral data, materials of coalition interactions and parliamentary debates, along with materials from the Manifesto Project Database. The results of the analysis show that the strategy of the regionalist party is transforming: from the rigid and consistent ethnolinguistic regionalism of the 1990s-2000s, in the 2010s the party is shifting to a more flexible adaptive strategy, which is a synthesis of moderate regionalism and competent positioning of the party as a coalition partner with a centrist social-economic agenda. The regionalist agenda is used by the party during the years of electoral activity, which serves as a tool for achieving institutional opportunities for participation in the national political process (shared-rule). The UDMR intention to expand the party's political subjectivity is not the main aim but the tool and opportunity for lobbying the interests of the regional community. The turn of the Hungarian regionalists from a strategy of confrontation with the Romanian unionist parties to a strategy of bargaining and cooperation is also the result.
COMMEMORATION OF THE GREAT PATRIOTIC WAR IN KARELIA: SEARCHING FOR A PLACE IN THE «GREAT» HISTORY
Authors:   North-West Institute of Management RANEPA, Tsumarova E.Yu. , Volokhova V.V. ,   Petrozavodsk State University
Published: June 2022

The article analyzes commemoration strategies of the Great Patriotic War in Karelia. Regional memory politics is considered as a “two-level game”: within the region, where different mnemonic actors interact with each other during the dominant narrative formation; and externally, where the regional narrative is correlated with federal practices and interpretations. The article analyzes the ways the unique experience of Karelia in battling with a different enemy – the Finns – is perceived in the republic’s public discourse. The empirical basis of the research is as follows: archive materials, republic media publications, and semi-structured interviews with main actors of Karelia's memory politics. The study shows that there is a fragmented memory regime of war in Karelia. The dominant strategy of commemoration is to confirm the heroic discourse highlighting Karelia's contribution to the Victory. The narrative is mainly shared by the veteran and search organizations supported by the regional authorities. The alternative strategy is focusing on the commemoration of the occupational regime imposed on Karelia. The main supporters of this narrative are former prisoners of Finnish concentration camps, the representatives of archives, museums, and the scientific community. However, limitations of symbolic and communicative resources don’t allow them to compete with the dominant strategy of commemoration.
A well-intentioned impotence? The case of the Qing Dynasty Consuls in the Transvaal Colony
Authors: Conradie Sias
Published: June 2022

The place of South African Chinese within South Africa's history has almost always seen contestation. A striking example of this was the situation in the Transvaal between 1903 and 1911. In 1904 the Chinese Indentured Labour experiment propelled the small free Chinese community of the Transvaal into the realm of public debate. Whilst the Chinese in the Transvaal had never been treated well, the ensuing anti-Chinese backlash saw the community come into conflict with the government of the Transvaal. Although substantial work has been done concerning the resistance of the Transvaal Chinese, a neglected aspect of this conflict is the role played by the Qing Dynasty Consulate. Despite general assumptions that the Dynasty's attitude towards its subjects overseas remained apathetic, evidence indicates clearly that the Consulate played a role in supporting the Chinese community. Through an analysis of the actions taken by the Consuls-General the extent of their support becomes clear. Contrary to common assumptions that the Qing Dynasty was neglectful of the Chinese population in South Africa, the efforts of these Consuls-General demonstrated that the Dynasty did make serious efforts to assist the Chinese living in the Transvaal.
Janzenista (vonatkozású) könyvek a Budapesti Egyetemi Könyvtárban, az Országos Széchényi Könyvtárban és a Magyar Tudományos Akadémia Könyvtárában
Authors: Tüskés Anna
Published: June 2022

A janzenista könyvek és eszmék magyarországi közvetítését, jelenlétét és hatását mintegy száz éve kutatják. A témával az 1920-as évektől kezdve több évtizedig foglalkozó Zolnai Béla után Köpeczi Béla és Hopp Lajos főként II. Rákóczi Ferenc rodostói könyvtárában és munkáiban, valamint Mikes Kelemen életművében vizsgálta a kérdést. Az elmúlt harminc évben megjelent néhány, a 18. századi főúri és főpapi könyvtárak janzenista állományát vizsgáló tanulmány. Ennek ellenére – mint Tüskés Gábor nemrég megállapította – „Szinte semmit nem tudunk a mozgalom 17. századi magyarországi ismertségéről, s – néhány kivételtől eltekintve – hiányzik a 17–18. századi magyarországi könyvtárak janzenista anyagának Zolnai Béla 1944-es kísérletén túlmutató, módszeres számbavétele.

Kutatásom során három, országos jelentőségű könyvtárban vizsgáltam a 17–18. században kiadott janzenista és janzenista vonatkozású könyvek jelenlétét. E könyvtárakba az elmúlt kétszáz évben – az Egyetemi Könyvtárba az 1635-ös alapításától kezdve – számos különböző, mára gyakran kideríthetetlen forrásból érkeztek kötetek. A kutatás eddig többnyire egy-egy könyvgyűjtő vagy kisebb intézmény janzenista állományát elemezte, részben azért, mert a számos különböző forrásból létrejött nagy könyvtárak nem kínálnak átfogó képet egy-egy tulajdonos érdeklődési köréről. A három általam vizsgált gyűjteményben egyaránt vannak ajándékozás vagy vásárlás nyomán egyben bekerült, gyakran nyomtatott katalógussal reprezentált kollekciók, de inkább a korábban szétszóródott gyűjtemények darabjai dominálnak. Tanulmányomban a tételek számbavételét követően a possessor- és olvasói bejegyzések vizsgálatával igyekszem azonosítani az egykori tulajdonosokat, használókat. A tulajdonosok azonosításához többek között felhasználtam a szegedi Somogyi-könyvtár és az Esztergomi Főszékesegyházi Könyvtár online possessor-, ex libris-, super ex libris- és pecsétadatbázisát.
"Amit fülbe súgva hallotok, a háztetőkről hirdessétek". A sajtó szerepének megítélése a Protestáns Egyházi és Iskolai Lapban, 1867–1890
Authors: Klestenitz Tibor
Published: June 2022

Jelen tanulmány azt mutatja be, hogy a Budapesten megjelenő Protestáns Egyházi és Iskolai Lap hogyan ítélte meg a protestantizmus és a nyilvánosság viszonyát a dualizmus első periódusában, 1867–1890 között. A liberális teológiát képviselő orgánum szerzői politikai-közéleti téren is elköteleződtek a liberális eszmék mellett, és azt remélték, hogy a sajtószabadság érvényesülése hozzá fog járulni a protestáns egyházak és a teljes társadalom fejlődéséhez. Az elvi alapon álló optimista alapfelfogást a kezdetektől árnyalták azonban a gyakorlati szempontokon alapuló aggodalmak, amelyek a napisajtóban megjelenő éles polémiáktól féltették a társadalmi békét és az egyházi tekintélyt. Ez a felfogás az 1870-es évek végétől, az antizsurnalizmus terjedésétől jól érezhetően megerősödött. A protestáns véleményformálók egyre komolyabb problémát láttak abban, hogy a formálódó egyházi sajtónak nem sikerült sem az értelmiséget, sem a szélesebb néptömegeket megszólítania. Ezért, illetve a belmissziós mozgalom térnyerése és a politikai katolicizmus megerősödése következtében egyre fontosabbnak tartották versenyképes protestáns sajtótermékek, illetve a vallásos tömegirodalom megteremtését.
Istvánffy Miklós és Balassi Bálint
Authors: Gömöri György
Published: June 2022

Kisasszonyfalvi Istvánffy Miklós magyar történetében csak egy rövid feljegyzés jutott az Esztergom alatt elesett „serény ifjú” Balassi Bálintnak,2 de a történetíró és diplomata számos módon befolyásolta első nagy magyar költőnk életét. Ezeket a kapcsolódásokat – amelyek a költő egész életén át tartottak – szeretném most számba venni, különös tekintettel Istvánffy lengyelországi ismerőseire vagy barátaira.
Farkas Gábor Farkas, Az eltűnt Thuróczy nyomában, a brünni kiadás példányainak provenienciájáról, Budapest, Országos Széchényi Könyvtár, 2020
Authors: Dr. Tubay Tiziano
Published: June 2022

Miként a Thuróczy-krónika két kiadásának szövegét az irodalom- és történettudomány, metszeteit a művészettörténet érdeklődése övezi régóta, úgy az edíciók – s így a brünni kiadás – példányaival is hosszú ideje találkozhatunk könyv- és könyvtártörténeti dolgozatok lapjain. Mi sem szemlélteti ezt jobban, mint hogy a kérdés – Fraknói Vilmosnak az első évfolyamban megjelent írásától kezdve, egészen Farkas Gábor Farkas közelmúltbeli tanulmányaival bezárólag – átível a Magyar Könyvszemle teljes történetén. És természetesen ezek még csak nem is a legkorábbi számba vehető dolgozatok, könyvjegyzékek, katalógusok. A szerző a kiterjedt anyag feldolgozása során jelentős mértékben támaszkodott saját korábbi tanulmányaira, a publikációkat a könyvforma elvárásai szerint rendezte, és azokhoz újabb eredményeket, fejezeteket fűzött. Célkitűzését – vagyis a brünni kiadás ma meglévő kötetei provenienciájának feltárását és az említésből ismert, lappangó vagy elveszett példányok azonosítását vagy történetük rekonstruálását – sem hazánk viharos történelme, sem a magyar egyházi, magán- és közgyűjtemények viszontagságos sorsa nem teszi könnyebbé. A monográfia vállaltan nem is a vizsgálatok lezárására, hanem az eddigi eredmények összefoglalására, a problémák és az előrelépés lehetőségeinek kijelölésére törekszik.
Aplikasi E-faktur Dalam Aturan Pemusatan PPN
Authors: Dwiyanti Dwiyanti , Musri Basri
Published: June 2022

AbstractE-faktur still has many loopholes in VAT rules, one of which is the VAT centralization. This study aims to examine differences of how e-faktur applied before and after VAT centralization, the causes why it cannot accommodate the rules and motivate tax payers to delay tax payment. Qualitative method is used in this study to deeper analyze into phenomenon of e-faktur to VAT centralization where occur in PT X. The results show that the differences of VAT application before and after centralization lie in the number of user administration and authority to issue tax invoice. Identifying tax id number is the problem that causes tax payers cannot make a correction tax report of data before centralization. The factor that motivates tax payers to delay tax payment trigger with conflict of interest among tax offices in order to reap tax revenue target.Keywords. E-faktur, tax invoice, VAT centralization AbstrakE-faktur masih memiliki banyak celah dalam aturan PPN, salah satunya adalah dalam aturan pemusatan PPN. Penelitian ini bertujuan untuk meneliti bagaimana penerapan e-faktur sebelum dan sesudah pemusatan, penyebab kenapa e-faktur tidak dapat mengakomodir aturan tersebut dan motivasi dari PKP menunda pembayaran pajak. Metode kualitatif digunakan untuk menganalisis lebih dalam fenomena dari e-faktur terhadap pemusatan PPN yang terjadi di PT X. Hasil penelitian menunjukkan bahwa perbedaan penerapan e-faktur sebelum dan sesudah pemusatan terletak pada jumlah admin e-faktur dan kewenangan pembuatan faktur pajak. Identifikasi NPWP merupakan masalah yang menyebabkan PKP tidak dapat membuat SPT pembetulan atas data sebelum pemusatan. Konflik kepentingan antar KPP untuk mendapatkan penerimaan pajak, memotivasi PKP untuk menunda pembayaran pajak.Kata kunci. E-faktur, faktur pajak, pemusatan PPN
APPLICATION OF TAXATION ON TRANSACTIONS E-COMMERCE ON THE MARKETPLACE PLATFORM
Authors: Leonardo Posma
Published: June 2022

This study is based on the problem of the development of e-commerce transactions that do not necessarily boost state revenues from the taxation sector. This study aims to analyze the application of SE-62 / PJ / 2013 dated 27 December 2013 concerning Affirmation of Taxation Terms on E-Commerce Transactions at PT Bukalapak.com and provide recommendations to PT Bukalapak.com related to the taxation aspect of e-commerce transactions. This study uses a mixed-method approach. The object of the research is PT Bukalapak.com with the Tax Division as a unit of analysis. The conclusion of the study is that PT Bukalapak.com does not implement or apply specific provisions for users of the Bukalapak application, this refers to the taxation system carried out in Indonesia, namely self assessment. Lack of tax knowledge on taxation obligations causes less success in maximizing tax payments on e-commerce transactions
Pencegahan Fraud Melalui Budaya Organisasi, Good Corporate Governance Dan Pengendalian Internal
Authors: Rustandy Teddy , Sukmadilaga Citra , Irawady Cahya
Published: June 2022

PT Pos Indonesia (Persero) is one of the state-owned enterprises that has experienced various cases of fraud. The fraud cases that occurred in these companies have caused significant financial losses to the company and of course the state's financial losses. PT Pos Indonesia (Persero) has large assets, with more than 4,000 offices scattered throughout the archipelago. Therefore, preventive measures are needed in order to protect their assets from fraud. The method used in this research is a case study method with a quantitative descriptive approach. The data analysis technique used is the path analysis method. As for the research population, 11 regional post offices and 205 inspection post offices (Kprk) throughout Indonesia, so that the total population is 216 offices. While the sample method used in this study is the saturated sampling method (census), in which all members of the population are determined to be the research sample. The results showed that organizational culture, good corporate governance and internal control simultaneously and partially had a significant and positive influence on fraud prevention at PT Pos Indonesia (Persero). This means that the better the implementation of organizational culture, good corporate governance and internal control, the higher the level of fraud prevention at PT Pos Indonesia (Persero).
Audit Quality Perspectives in Indonesia
Authors: Andri Muhammad , Putra Rheza Chandra , Saputra Kanta Rio , Gunawan Sania Yolanda
Published: June 2022

In the past 5 years, there have been at least 5 major cases involving prominent public accounting firms in Indonesia and seizing public attention. This motivates the author to look back at the concept of audit quality that is understood in Indonesia. The author realizes that there has been no research on the concept of audit quality conducted by referring to scientific publications that have been published in trusted journals. The main objective of this study is to discover the concept of audit quality that has been generally understood in Indonesia and the factors that influence it. The study was conducted using a descriptive method with a qualitative approach so it could provide a broader understanding and also be able to assist other researchers to conduct research related to audit quality with a more comprehensive understanding. This study reviews a total 47 empirical studies and academic publications in Indonesia ranging from year 2015 to year 2019. Data sources in the form of academic publications were obtained from the Digital Referral Gate website (GARUDA), a portal that contains Indonesian academic references and is under the auspices of the Ministry of Research, Technology and Higher Education (Kemenristekdikti). Based on the analysis, the review reveals that (1) the majority of researchers in Indonesia consider audit quality from an input-outcomes perspective developed from the definition of audit quality according to DeAngelo (1981), (2) the use of a variety of audit quality indicators used in research in Indonesia shows that audit quality is hard to measure objectively, (3) the factors that influence audit quality that are most frequently studied are internal factors, and (4) the majority of research related to audit quality is conducted using a quantitative approach. However, quantitative approach is unable to capture the actual audit practices which is necessary to understand audit quality. (5) cases that occur in Indonesia and the results of this study indicate that audit quality must be seen as a whole construction, from input, process, output and context. Audit quality cannot be obtained only with competent human resources, but must be accompanied by an audit process that is in accordance with standards, results of audits that are comprehensive and in context.
Relevansi Penunjukkan BUMN Selaku Pemungut PPN (WAPU) di Era e-faktur
Authors: Daris Fiki Taufik , Ependi Acun , Setyawati Dinie , Marcelina Meta
Published: June 2022

In order to improve compliance and secure tax revenue, the Directorate General of Taxes appoints State-Owned Enterprises (SOEs) and several subsidiary entities as VAT Collectors, so that the collection and deposit obligations shift to VAT Collectors along with the consequences of sanctions. However, based on The Audit Board of Indonesia's audit report, it is known that there are VATs that have not yet been deposited and there are delays in depositing VAT which can result in potential tax fines. In 2016 DGT launched e-tax invoice application that aims to improve services and facilitate supervision of taxable entrepeneur. This paper was made using a literature review research method that examines theory, regulation, and implementation that is associated with the development of taxation applications, namely e-tax invoice. The results of the study showed that there were recommendations for considerations in evaluating the changes in regulations or evaluating the appointment of certain SOEs and Agencies as VAT collectors.
Maturity, Bond Rating And Debt To Equity Ratio Effect On Yield To Maturity
Authors: Siregar Ifan Wicaksana , Suci Pratiwi Indah
Published: June 2022

This study aims to examine the effect of maturity, bond rating, and debt to equity ratio on yield to maturity. The object of this research is corporate bonds listed on the Indonesia Stock Exchange with the period from 2014-2018. The research sample was selected using purposive sampling. This study uses multiple linear regression analysis techniques. The results showed maturity and debt to equity had no effect on yield to maturity, while bond ratings had a negative effect on yield to maturity. The results of this study prove that bond rating information is useful for investors in determining which bonds to buy. The results of this study provide information that investors do not acquire maturity and debt to equity the primary factors in determining bonds. However, it is expected that investors will use debt to equity as additional consideration for investing in bonds.
Penguatan Keterampilan Abad Ke-21 dan Pengembangan Efikasi Diri Mahasiswa Pendidikan Akuntansi
Authors: Ramdhany Muhamad Arief , Setiawan Yana , Hardiana R. Dian , Sobandi A.
Published: June 2022

This purpose of this study is to analyze the effect of strengthening 21st Century Skills (Learning Skills, Literacy Skills, and Life Skills) on development of Self-Efficacy of the Accounting Education Students at Faculty of Eco-nomics and Business Education, Universitas Pendidikan Indonesia. To collect data, the questionnaire was used. Out of 256 population of students, 154 were selected as representative sample. The Partial Least Square Struc-tural Path-Modeling (PLS-PM) was used to test the hypotheses. The research outcomes revealed that the Learn-ing Skills, Literacy Skills, and Life Skills have positive effect on Self-Efficacy. The implication of this study is that the students self-efficacy will develop more with the strengthening 21st Century Skills.
Pengaruh Rasa Percaya Terhadap Budgetary Slack
Authors: Adi Patria Prasetio
Published: June 2022

The aim of this study is to provide comprehensive solution to manager so that they can minimize budgetary slack through informal control. Deductive approach is use in this research. We make survey to 65 employees of Indonesian Government enterprises, who prepare and approve budgets. Quantitative data analysis is completed by simple regression in order to examine the hypotheses. The result showed that there is a negative correlation between trust and budgetary slack.
Faktor – Faktor Yang Mempengaruhi Minat Mahasiswa Dalam Pemilihan Jurusan Akuntansi (Studi Kasus Pada Mahasiswa Baru Di Jurusan Akuntansi Perguruan Tinggi Kota Cimahi)
Authors: Mardiani Rika , Lhutfi Iqbal
Published: June 2022

This study was conducted to find out why many students choose to continue their studies in the Accounting Department because currently in Indonesia the Accountant Profession is facing major challenges in the form of implementing several accounting standards and international auditing standards that are applied following current developments in the world. In this study, we will look at what factors affect student interest in choosing a major in Accounting, the factors to be studied are social influence, perceptions of the profession, expectations of an accountant's career with control variables, namely gender and age. The population of this study were new students in the Cimahi City College Accounting major in 2019 with 134 research respondents, the study used an explanatory research method. Data analysis using logistic regression method. The purpose of this research is to look at the characteristics of students majoring in Accounting and also the reasons behind the choice of majors which are expected to add input to the Accounting department regarding the concepts and perceptions of students at the beginning of their studies so that they can guide their students in the coming semester. Based on the results of data processing, the results of this study show that students choose to study Accounting because students have high career expectations in the Accounting Department, they especially expect high salaries and also wide job opportunities when they graduate.
Manajemen Sumber Daya Manusia SMK Bisnis dan Manajemen di Daerah Istimewa Yogyakarta
Authors: Hanafi Mochamad
Published: June 2022

Humans are the most important resource in the organization. This study aims to analyze human resource management at Vocational Business and Management in the Province of DIY. The research objects were 2 public SMKs and 2 private SMKs in each district/ city. Research using qualitative descriptive methods. Vocational Business and Management in Yogyakarta Province has carried out human resource management well. Planning is done according to needs. Recruitment through various media and selection of various stages to get HR according to qualifications. Employees are placed according to their competencies. Compensation and rewards follow employee contributions and performance. Development is carried out following the organization that houses it. Employees stop according to their own requirements or wishes. It is expected that SMKs can develop employees independently so that it does not depend on the organization that houses it.ABSTRAKManusia merupakan sumber daya paling utama pada organisasi. Penelitian ini bertujuan untuk menganalisis manajemen sumber daya manusia pada SMK Bisnis dan Manajemen di Provinsi DIY. Objek penelitian adalah 2 SMK Negeri dan 2 SMK Swasta di setiap kabupaten/ kota. Penelitian menggunakan metode deskriptif kualitatif. SMK Bisnis dan Manajemen di Provinsi DIY telah melaksanakan pengelolaan sumber daya manusia dengan baik. Perencanaan dilakukan menyesuaikan dengan kebutuhan. Rekrutmen melalui berbagai media dan seleksi berbagai tahapan untuk mendapatkan SDM sesuai kualifikasi. Pegawai ditempatkan sesuai kompetensinya. Kompensasi dan penghargaan mengikuti kontribusi dan kinerja pegawai. Pengembangan dilakukan mengikuti organisasi yang menaunginya. Pegawai berhenti sesuai dengan ketentuan atau keinginan sendiri. Diharapkan SMK dapat mengembangkan karyawan secara mandiri sehingga tidak tergantung dari organisasi yang menaunginya.
Keterampilan Mengajar Guru dan Fasilitas Belajar Sebagai Determinan Terhadap Prestasi Belajar Siswa Kelas X Administrasi Perkantoran
Authors: Firmannisa Dysha , Imaniyati Nani
Published: June 2022

This study aims to determine how the influence of teacher teaching skills and learning facilities on the learning achievement of class X students in the office administration department, especially on archival subjects. The method used is the explanatory survey method (explanatory survey) with a quantitative approach. The instrument used was a questionnaire distributed to 44 students as respondents. The theory used in this research is Gagne's learning theory. The results showed that there was a positive and significant influence of the teaching skills of teachers and learning facilities on the learning achievement of Grade X students in the Office Administration Department.ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh keterampilan mengajar guru dan fasilitas belajar terhadap prestasi belajar siswa kelas X di jurusan administrasi perkantoran, kuhususnya pada mata pelajaran kearsipan. Metode yang digunakan adalah metode survey eksplanasi (eksplanatory survey) dengan pendekatan kuantitatif. Instrumen yang digunakan adalah angket yang disebarkan kepada 44 orang siswa sebagai responden. Teori yang digunakan dalam penelitian ini adalah teori belajar Gagne. Hasil penelitian menunjukkan bahawa adanya pengaruh positif  dan signifikan dari keterampilan mengajar guru dan fasilitas belajar terhadap prestasi belajar siswa kelas X di jurusan Administrasi Perkantoran SMK swasta di Kota Bandung.
Kajian Analisis Keterampilan Berpikir Kritis Siswa Sekolah Menengah Atas
Authors: Wayudi Mauliana , Suwatno Suwatno , Santoso Budi
Published: June 2022

Critical thinking includes 21st century skills that students must possess so they can work successfully. Critical thinking is an intellectual process in finding, analyzing, and evaluating information obtained from observations and experiences that will later be used to make a judgment in taking an action. The purpose of this study was to describe the level of critical thinking skills of class X students in one of the Bandung State High Schools. The method used in this research is a descriptive method with data collection techniques through the distribution of questionnaires in the form of test questions related to critical thinking skills. The population in this study were all students of class X while the sample size was 78 students. Based on this research, information was obtained that the level of critical thinking of class X students in one of Bandung's high schools was in the low category. Thus it is necessary to do better coaching in order to improve students' critical thinking skills for example by applying learning methods that can encourage the improvement of critical thinking skills.ABSTRAKBerpikir kritis termasuk keterampilan abad-21 yang harus dimiliki siswa sehingga dapat bekerja dengan sukses. Berpikir kritis merupakan suatu proses intelektual dalam menemukan, menganalisis, dan mengevaluasi informasi yang diperoleh dari observasi maupun pengalaman yang nantinya digunakan untuk melakukan pertimbangan dalam mengambil suatu tindakan. Tujuan penelitian ini adalah untuk mendeskripsikan tingkat keterampilan berpikir kritis siswa kelas X di salah satu SMA Negeri Bandung. Metode yang digunakan dalam penelitian ini adalah berupa metode deskriptif dengan teknik pengumpulan data melalui penyebaran kuisioner berupa soal tes terkait keterampilan berpikir kritis. Populasi dalam penelitian ini adalah seluruh siswa kelas X sedangkan ukuran sampelnya sebanyak 78 orang siswa. Berdasarkan penelitian ini diperoleh informasi bahwa tingkat berpikir kritis siswa kelas X di salah satu SMA Negeri Bandung berada pada kategori rendah. Dengan demikian perlu dilakukan pembinaan yang lebih baik agar dapat meningkatkan keterampilan berpikir kritis siswa misalnya dengan penerapan metode pembelajaran yang dapat mendorong peningkatan keterampilan berpikir kritis.
Back Matter Vol 5 No 1 Januari 2020
Authors: Matter Back
Published: June 2022

ABSTRAK
Dampak Fasilitas Belajar dan Kesiapan Belajar Dalam Upaya Meningkatkan Hasil Belajar Siswa
Authors: Fathoni Muhammad Rezza Nur , Sobandi A.
Published: June 2022

Problem studied in this research is low learning outcomes in office administration program at one in the Vocational High Schools (VHS) in Cimahi. It is characterized by the existence of learning facilities that are still inadequate and learning readiness that students cannot yet realize. From this phenomenon it can be explained that the office administration program at one on Vocational School Cimahi has not been able to realize optimal learning. This study examine the factors that influence learning outcomes from two factors that influence it. Namely learning facilities and learning readiness. the researcher use multiple regression text data analysis tecniques and product moment correlations to find contributions from each variable. The explanasi survey method was had been distributed, respondenst determined by reseachers, namely 106 students. The results showed that learning facilities were perceived good and learning readiness was highly perceived, partially or simultaneously learning facilities and learning readiness showed positive and significant effects, meaning that optimal learning outcomes were dependent on good learning facilities and high learning readiness.ABSTRAKPermasalahan yang dikaji dalam tulisan ini yaitu rendahnya hasil belajar siswa salah satu Sekolah Menengah Kejuruan (SMK) di Cimahi. Hal tersebut dapat dibuktikan bahwa terdapat fasilitas belajar yang belum memadai serta kesiapan belajar yang belum bisa terealisasikan oleh siswa. Dari fenomena yang didapati menunjukkan bahwa salah satu SMK di Cimahi belum bisa merealisasikan pembelajaran yang optimal. Penelitian ini mengkaji aspek yang mempengaruhi hasil belajar siswa di antaranya yaitu fasilitas belajar dan kesiapan belajar. Peneliti menggunakan teknik analisis uji regresi ganda serta korelasi product moment untuk mendapati kontribusi dari setiap varibel. Metode survey explanasi digunakan peneliti untuk mengumpulkan hasil analisis data dari sebuah angket yang sudah disebarkan, responden yang ditentukan peneliti yaitu 106 siswa di salah satu SMK Cimahi. Hasil penelitian menunjukkan bahwa  fasilitas belajar dipersepsi baik dan kesiapan belajar dipersepsi tinggi, secara parsial maupun simultan fasilitas belajar dan kesiapan belajar menunjukkan pengaruh positif dan signifikan, artinya bahwa hasil belajar yang optimal tergantung pada fasilitas belajar yang baik dan kesiapan belajar yang tinggi.