bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Pengaruh Total Asset dan Hasil Investasi terhadap Laba Perusahaan Asuransi Jiwa Syariah Di Indonesia Periode 2015-2020
Authors: Quraniyah Fike , Bi Rahmani Nur Ahmadi , Inayah Nurul
Published: March 2023

Penelitian ini bertujuan untuk mengetahui Pengaruh Total Asset Dan Hasil Investasi Terhadap Laba Perusahaan Asuransi Jiwa Syariah Di Indonesia Periode 2015-2020.Penelitian ini terdiri dari variabelTotal Asset Dan Hasil Investasi sebagai variabel bebas dan Laba Perusahaan sebagai variabel terikat.Data yang dianalisis adalah laporan keuangan tahunan perusahaan selama periode 2015 hingga 2020. Hasil penelitian diperoleh bahwaTotal Aset(X1) menunjukkan pada koefisien alpha 5% (t-stat = 2,737>1,667) dan prob. 0,008< 0,05. Maka hipotesis di terima yaitu Total ASet berpengaruhsignifikanterhadapLaba Bersih Pada PT. Asuransi Jiwa Syariah Periode 2015-2020.Hasil Investasi(X2) menunjukkan pada koefisien alpha 5% (t-stat = 2,498>1,667) dan prob. 0,015< 0,05. Maka hipotesis di terima yaitu HasilInvestasi berpengaruhsignifikanterhadapLaba Bersih Pada PT. Asuransi Jiwa Syariah Periode 2015-2020.Total Aset(X1) dan Hasil Investasi (X2) menunjukkan pada koefisien alpha 5% (t-stat = 4,807>2,76) dan prob. 0,011< 0,05. Maka hipotesis di terima yaitu Total Aset dan Hasil InvestasiInvestasi berpengaruhsignifikanterhadapLaba BersihPada PT. Asuransi Jiwa Syariah Periode 2015-2020.

 KataKunci: Total Asset, Hasil Investasi, Laba Perusahaan
Penerapan dan Pengembangan Media Sosial UMKM JHN Shop Kota Batam
Authors: Elvina Enjelica  , Jessica Jessica , Jesseline Cheng  , Felix Filbert  , Fitriana Aidnilla Sinambela  , Renza fahlevi
Published: March 2023

Digital Marketing merupakan cara paling ampuh yang dapat digunakan saat ini sebagai media promosi dan pengenalan UMKM. Penelitian ini dilakukan untuk membantu UMKM mengenal konsep dari penggunaan sosial media sebagai digital marketing. Penerapan digital marketing dengan memberikan konsep konten yang layak di Instagram serta Tik Tok membawa perubahan terhadap UMKM JHN shop. Mengembangkan, memperluas, branding, serta melakukan analisis market dan target pasar merupakan tujuan utama di laksanakan penelitian ini. Dengan menyebarkan kuisioner dan wawancara peneliti dapat menentukan target pasar dan produk yang paling diminati pada saat ini, tidak hanya itu dengan melakukan interaksi secara meluas pada akun sosial media, UMIKM mendapatkan feedback positif dan membantu UMKM menjaga hubungan baik dengan pelanggan baru maupun pelanggan tetap.
Analysis of Business Resource Variables Affecting Insurance Sales (A Study of Insurance Companies Listed on the IDX)
Authors: Alexander Tjubandi Kevin , Saroso Hardijanto
Published: March 2023

Business analysis, especially with an objective to encourage company development, is a common thing to do today. However, conducting an integrated analysis of all operational activities is still a new thing. Furthermore, the demand for sustainable business management encourages companies to collect company operational data in a consistent, strategic and sustainable manner. This research will try to find patterns of internal business analysis in the insurance industry. This research was conducted using secondary data from insurance companies listed on the Indonesia Stock Exchange during the period 2017 to 2021. The research analysis used was carried out using E Views ver 10.  Based on the results of the research and discussion, several conclusions can be drawn, as follows: Human resources have a significant influence on sales at insurance companies during the research period. The highest the number of human resources in the company in the area of knowledge, experience can increase the level of sales (sales) of insurance products. The second resources that boost company performance is fixed assets, followed by advertising, training and agent. This key finding is important because the perception of the existence of an insurance agent that should be the focus of the sales team is not proven here. By increasing the skills, experience, and knowledge of employees for better operational tasks, sales planning, product development, this can improve the sales performance of insurance products. The company assets such as IT, software application, and advertising are playing a strategic role. The business trend moves toward onlines commerce. Advertising can form brand awareness and can provide information to consumers, persuade them to achieve company’s sales targets.
Analysis of the Influence of Destination Image, Tourist Attractiveness and Experience of Climbers on Interest in Repeat Visits with Satisfaction as an Intervening Variable
Authors: Nurcholis Nurcholis
Published: March 2023

The purpose of this study was to identify and analyze the influence of destination image, tourist attraction, and experience of climbers on intention to return with satisfaction as an intervention variable for climbers of Mount Gede Pangrango. Instruments used in this research were questionnaires to 150 respondents with descriptive and quantitative data processing and analysis. Descriptive analysis in the research aims at describing the characteristics of the respondents and describing the research variables, while quantitative analysis is carried out using SEM - PLS (Partial Least Square) tools with the aim of testing the hypothesis. Based on the results of the analysis in this study, it can be explained that the image of the destination, tourist attraction, and experience of climbers has a positive and significant effect on satisfaction among climbers of Mount Gede Pangrango. Destination image, tourist attraction, climber experience, and satisfaction have a positive and significant effect on intention to return to climbers of Mount Gede Pangrango. Travel image, tourist attraction, and climber experience have a positive and significant effect on Repeat Visit Interest with Satisfaction as an intervention variable for climbers of Mount Gede Pangrango.
ANALISIS PENGELOLAAN PROSES PRODUKSI DAN PENGENDALIAN KUALITAS DALAM SUDUT PANDANG ISLAM PADA PT PIRANTI TEKNIK INDONESIA
Authors: Nada Firmansyah Teguh , Rohman Topik , Albayan Ade
Published: March 2023

Perusahaan PT. Piranti Teknik Indonesia adalah sebuah perusahaan yang bergerak dalam bidang produksi wiring harnes yang berupaya untuk meningkatkan sistem manajemen dan kualitas produksi secara tepat waktu. Penelitian ini bertujuan untuk menganalisis terkait pengelolaan proses produksi dan pengendalian kualitas dalam sudut pandang islam pada PT. Piranti Teknik Indonesia. Penelitian ini merupakan penelitian deskriptif kualitatif, teknik dalam pengumpulan data dilakukan melalui proses wawancara dan observasi secara langsung. Hasil penelitian ini menunjukkan bahwa setiap perusahaan membuat produk yang berkualitas maka semakin puas juga customer. Serta pengiriman yang tepat waktu juga akan berpengaruh terhadap kepercayaan customer, maka dari itu perusahaan PT Piranti Teknik Indonesia harus menjaga kualitas dan pengiriman cepat agar terlihat keprofesionalan perusahaan terhadap apa yang mereka produksi. Sehingga proses produksi PT. Piranti Teknik Indonesia mengoptimalkan peran sumber daya manusia.
The Effect of Epidural Infusion of Dexmedetomidine on Postoperative Analgesia After Thoracotomy: A Randomized Clinical Trial
Authors: Entezary Saeid-reza , Faiz Seyed Hamid Reza , Alebouyeh Mahmood-Reza , Sharifian Anoushiravan , Derakhshan Pooya
Published: March 2023

Background: The unique analgesic properties of dexmedetomidine have led anesthesiologists to use it as an alternative to relieve pain after major surgeries. Objectives: We aimed to evaluate the effect of continuous injection of thoracic epidural dexmedetomidine on analgesia after thoracotomy. Methods: In this randomized, double-blind clinical trial, 46 patients (18 to 70 years old) who were candidates for thoracotomy surgery were randomly assigned to receive ropivacaine alone or combined with dexmedetomidine after epidural anesthesia as postoperative epidural anesthesia. The postoperative sedation rate, pain score, and opioid use were assessed within 48 hours after surgery and compared between the 2 groups. Results: Comparing the mean postoperative sedation scores indicated no difference between the 2 study groups. The pain score assessment showed a lower pain score 6 to 36 hours after surgery in the group receiving concurrent ropivacaine and dexmedetomidine than in the group receiving ropivacaine alone. In the 2 groups receiving ropivacaine with and without dexmedetomidine, the rate of morphine administration after surgery was 43.4% and 65.2%, respectively, indicating no difference. However, the first group received significantly lower doses of morphine after the end of surgery (3.26 ± 0.90 mg vs. 7.04 ± 1.48 mg; P = 0.035). Conclusions: A combination of ropivacaine and dexmedetomidine as epidural analgesia can lead to lower postoperative pain scores and reduced doses of opioids required.
COVID-19 Adverse Outcomes in Immunocompromised Patients
Authors: Shabani Shiva , Cheraghi Parvaneh , Ghaffari-Nazari Haniyeh , Hajifathali Abbas
Published: March 2023

Background: Coronavirus disease 2019 (COVID-19) is a devastating viral pandemic infecting millions of people with a wide range of symptoms from fever to death. It has been suggested that immunocompromised patients are at a higher risk of severe disease, poor clinical outcomes, and mortality. However, these patients’ risk factors and COVID-19-related outcomes are not well characterized. Objectives: We evaluated the COVID-19-related outcomes among immunocompromised patients ranging from solid tumors, hematological malignancies, and HIV to autoimmune disease and transplant recipients who received immunosuppressive agents. We also aimed at finding risk factors related to mortality among immunocompromised patients with COVID-19. Methods: This cross-sectional study was conducted in Khansari Hospital, Iran between March and November 2021. We included immunocompromised patients with nasal swab positive SARS-CoV-2 polymerase chain reaction (PCR) results in the study. Patient outcomes, including hospitalization ward and the mortality rate, were assessed till three months after COVID-19 infection were evaluated in all patients. Moreover, the relation between risk factors and the rate of the mortality rate was analyzed in immunocompromised patients with COVID-19. Results: A total number of 74 immunocompromised patients with solid tumors, hematologic malignancies, autoimmune diseases, acquired immunodeficiencies, and solid-organ transplant recipients were included in the study. Results indicated that the male gender and ICU hospitalization significantly increase the mortality risk. Surprisingly, chemotherapy is associated with a lower risk of mortality. Conclusions: Identifying the risk factors can improve the decision-making on cancer patients’ management during the COVID-19 infection. A further large cohort of patients would be required to identify risk factors relating to poor clinical outcomes and mortality rates in immunocompromised patients with COVID-19.
Iatrogenic Contact Dermatitis in a Patient with Atopic Dermatitis
Authors: Fernandes Tania , Matias Ana Kivia , Brandão Graziele Áquila de Souza , Fraga Luna , Varao Alvaro , Freire de Souza Carlos Dornels
Published: March 2023

: The relationship between atopic and allergic contact dermatitis is often discussed, especially in children. The damaged skin barrier in atopic patients can make the skin more permeable to exogenous agents and increase the risk of triggering contact dermatitis. Topical treatment of atopic dermatitis is associated with skin sensitization to several drugs, including antiseptics, emollients, and topical corticosteroids. The early onset of atopic dermatitis, as in the case reported here, the severity of the disease, and IgE-mediated sensitization are identified as the main risk factors associated with sensitization to topical treatments for atopic dermatitis. We report a two-year-old child with a previous diagnosis of atopic dermatitis, whose condition was aggravated by inadequate medical treatment.
The Effectiveness of Self-management Education Based on the Mobile Application on the Quality of Life of People with Parkinson’s Disease
Authors: Khachian Alice , Zeighami Kosar , Khoubbin Khoshnazar Tahereh Alsadat , Haghani Hamid
Published: March 2023

Background: Parkinson’s disease is a progressive and chronic neurological disease with severe motor and non-motor disabilities that affect patients’ quality of life. Considering the importance of self-management education in chronic disease to improve quality of life, an upward trend of using mobile applications has recently been considered in clinical settings. Objectives: The objective of this study was to evaluate the effect of self-management education based on the mobile application on the quality of life of Parkinson’s disease. Methods: This quasi-experimental study was conducted in the neurology clinics of selected educational centers of Iran University of medical sciences with 77 patients, with a convenience sampling method. After obtaining the code of ethics, the clinical trial code and obtaining written informed consent from eligible people, the Demographic checklist, clinical stage criteria, and quality of life questionnaire in Parkinson’s disease (PDQ-39) were sent by online links to eligible patients or caregivers before, one month after, and three months after the start of the intervention (12 weeks intervention). The content of the self-management education extracted from reliable medical, nursing, and rehabilitation references based on the mobile application "Parkin Seven," designed by a software consultant engineer, was provided to the clients at once by installing the mobile application in the research environment, with 15 - 20 minutes of in-person mobile application set up education. Data were analyzed by repeated measures analysis of variance in SPSS20 software. Results: The quality of life in the first stage was estimated at 48.26 ± 2.37, which was 34.27 ± 2.08 and 24.33 ± 1.76 for the second and third stages, respectively (P < 0.001). Conclusions: Findings from this study indicate that self-management education based on a mobile application in patients with Parkinson’s disease effectively improves the quality of life. Therefore, utilizing this method by clinical professionals, especially rehabilitation nurses, is recommended to improve clinical efficiency.
Clinical Manifestation, Laboratory Tests and Their Relationships with Severe Outcomes Among Patients with COVID-19
Authors: Bosak Somaieh , Aghababaeian Hamidreza , Sharafkhani Rahim , Kiarsi Maryam , Majidipour Narges , Masoudiyekta Leila , Darvishi Elahe , Rokhafrooz Dariush , Samimi Kamyar
Published: March 2023

Background: COVID-19 has been announced as an international public health emergency since February 2020 by the WHO. Objectives: The present study aimed to identify clinical manifestations and laboratory findings of COVID-19 patients and their relationship with severe outcomes. Methods: This cross-sectional study with descriptive and analytical purposes was conducted on 470 patients suspected of having COVID-19 infection hospitalized at Ganjavian hospital, one of the Referral Hospitals for COVID-19 patients, in Dezful, Iran. Patients’ records were reviewed for demographics and clinical manifestations, and the results of laboratory tests and serious outcomes from April to June 2020 were reviewed. The admission criterion was a definitive coronavirus infection diagnosis, and the exclusion criteria were the medical records of patients who underwent three follow-up test appointments for any reason. Data were analyzed using SPSS version 22.0. Results: The mean age of patients was 56.05. The most prevalent symptoms among COVID-19 patients were dry cough, fever, and respiratory complications. The most significant laboratory findings were between the first and third test appointments in WBC, MCV, MCHC, HB, PLT, CRP, ESR, BUN, CR, LDH, and SGPT (P < 0.001). Age, fever, nausea, chills, underlying disease, and some laboratory factors with severe COVID-19 outcomes (ICU admission and death) had a significant relationship. Conclusions: Considering the main clinical manifestation of COVID-19, such as dry cough, fever, and dyspnea (need for oxygen) also, results of laboratory tests such as Hb and RDW can have a key role in preventing of serious outcome and covid-19 moratality rate.
From student to expert in a week
Authors: Forbrig Christian , Rullmann Edward , Rappsilber Juri
Published: March 2023

It can be challenging to effectively impart higher education content to students. We experienced such difficulty in a lecture series with invited senior scientists presenting their area of Biotech research. Instead of a vivid exchange with the expert, we observed limited and restrained student contributions. In qualitative interviews with these students we learned that they perceive their knowledge disparity as too big and the fear of being embarrassed by asking “stupid” questions obstructed their participation. This let us to radically rethink the course design resulting in our own interpretation of flipped classroom, peer learning and student empowerment. We designed an engineering course that focuses on providing master students with the best possible environment to gain theoretical knowledge in a new field within a limited time period (currently: six weeks - six topics) aiming to empower them in these topics by acquiring new knowledge on their own. Based on seed questions and tag words, students conduct background research and create a team presentation for an invited field expert, thereby getting prepared for a subsequent indepth discussion with the expert. The current layout is the product of an iterative process over the course of five years, and several rounds of fine-tuning within each year, based on extensive student and instructor feedback. Students particularly appreciate the positive in-course atmosphere with a focus on growth-mindset, the strong experience in teamwork, being taken seriously, and making contact with field experts and frontiers of current knowledge.
Project based learning for mathematics in general engineering curriculum
Authors: Delacour Julia , Boy Dalverny Agnès , Cossonnière Anne , Marty Guilhaumon Marilyne , Trajin Baptiste
Published: March 2023

The National Engineering School of Tarbes (ENIT) is a French engineering school with a curriculum from undergraduate to graduate studies for general engineers. Curriculum ends by an equivalent Master degree in sciences. ENIT students are particularly involved into mechanical, civil, industrial engineering, material science and design of integrated systems. From the first year of study, students tackle theoretical tools for engineers. Moreover, in a curriculum composed of several different disciplines, connections between scientific subjects may be difficult to weave. As a consequence, student activities for solving engineering problems were developed. The basic concept is to clearly illustrate how theoretical tools can be used in an activity linked to engineering and more generally to student life. In addition, future engineers must be acquainted and trained to ethic values, especially those used in team work. During team working, honesty and benevolence are important core values to be encouraged as a basis of trust that has been identified as one of the cornerstones for performing teams. Consequently, the principle of team working for students was adopted and humanities are associated into the project to manage ethical and professional standards. Thus, the chosen teaching activity is a project-based learning team work that addresses on the one hand application of integration and derivation to expression of needs of consumable supplies and notions around professional ethics on the other hands.
THE EFFECT OF APPLICATION OF AUDIT INFORMATION SYSTEMS ON PERFORMANCE AUDITORS WITH THE IMPLEMENTATION OF INFORMATION TECHNOLOGY AS INTERVENING VARIABLES
Authors: Saputra Yohan , Malau Harman
Published: March 2023

This study aims to determine the effect of the implementation of audit information system on auditor performance with information technology as intervening variable. The primary data is derived from respondents of around 100 questionnaires to auditors of Bandung public accountants. The sampling method used is purposive sampling,and the analysis used in the study is descriptive analysis, and the analysis methods to test hypotheses is done through path analysis, and correlation coefficients.

 

The results of this study indicate that the application of audit information system, the application of information technology and auditor performance has been done well. The application of audit information system has a significant effect on auditor performance, as well as a significant effect on information technology, but the application of information technology has no significant effect on auditor performance. Furthermore, based on the trajectory coefficient shows that the application of an information system audit has a strong relationship to the auditor's performance while the application of information technology has a weak relationship with the auditor's performance.

 

The application of information system auditing does not have a significant effect on auditor performance with the application of information technology as an intervening variable. This is due to the t-count value is smaller than the t-table value, which is 0.09748051 <2.04227, with a mediation coefficient of 0.125744. This means that the presence of technology as a mediation of the application of information system audits does not significantly influence auditor performance.
PENGARUH DIMENSI LAYANAN FASILITAS MAKAN TERHADAP KEPUASAN MAHASISWA
Authors: Matindas Ernest
Published: March 2023

Fern Wallace Cafeteria (Dining) as one of the existing facilities at the University Klabat was required to meet students' needs of food. Although their needs can be met, many students choose not to eat at Dining. This study aims to examine the level of student satisfaction with Dining services by measuring the Atmosphere, Food quality, Service Quality, Price fairness, and Convenience as well as to see whether these factors have a significant influence on student satisfaction on services provided. Research samples were 358 respondents randomly drawn from the total student living at dorms which are 797 students. This study design was associative and to measure the effect of the factors service quality toward students' satisfaction multiple regression was utilized. The results suggest food quality, service quality, and the price fairness has a significant positive effect on student satisfaction and among the three variables, price fairness was having the highest influence.
FACTOR ANALYSIS OF STUDENT’S SATISFACTION ON ACADEMIC COURSES AT UNIVERSITAS ADVENT INDONESIA
Authors: Hutabarat Franklin , Hutabarat Reymand
Published: March 2023

This study aims to identify factor the affecting student satisfaction in the Southern Asia Pacific Division Higher Education Institutions. Understanding these factors could help leaders in educational institutions to better plan their strategies and further research on student satisfaction. A set of questionnaire was developed and will be distributed to students at a higher education institution (HEI) institutions in Southern Asia Pacific Division Higher Education Institution namely Universitas Advent Indonesia (UNAI) of Indonesia
THE EFFECT OF AUDITOR COMPETENCE, EMOTIONAL INTELLIGENCE OF AUDITORS, AND AUDITOR INDEPENDENCE ON AUDITOR PERFORMANCE
Authors: Karo Hariati , Siagian Harlyn
Published: March 2023

This study was conducted to determine the effect of auditor competence on auditor performance, to determine the effect of auditor emotional intelligence on auditor performance, to determine the effect of auditor independence on auditor performance and to determine the effect of auditor competency, auditor emotional intelligence, and auditor independence on auditor performance at 3 Offices Public Accountant (KAP) in Jakarta.

The variables studied were auditor competency variables, auditor emotional intelligence variables, and auditor independence variables as independent variables and auditor performance as the dependent variable. The method used in this research is the descriptive method, where data is obtained by distributing questionnaires to 43 auditors, analyzed using SPSS Software and given conclusions.

From the results of the study, the auditor's competency level is below the average, which means that the auditor does not have good competence. The level of emotional intelligence above average means that the auditor has good emotional intelligence. The level of auditor independence is above the average, which means that the auditor has good independence. The level of auditor performance is above the average, which means that 3 KAPs in Jakarta have good auditor performance. There is no significant effect on auditor competence on auditor performance by 0.090, there is a significant effect on auditor emotional intelligence on auditor performance by 0.000, there is a significant effect on auditor independence on auditor performance by 0.008, and there is also a significant influence on auditor competence, auditor's emotional intelligence, and auditor independence simultaneously on auditor performance at 7,112 with a significance value of 0.001
WOMEN ON BOARD AND FIRM PERFORMANCE: EVIDENCE FROM INDONESIA LQ45
Authors: Siagian Valentine
Published: March 2023

This paper examines how the existence of women on board affect firm performance in Indonesia with a sample of Indonesia LQ 45. Women on board measured by (1) the percentage of female director and (2)the percentage of independent female director over  a number of female directors. The result shows that the firms which have women on board have significant higher ROA and NPM, thus having women on board doesn’t significantly affect ROE. Moreover, firms having women on board as an independent director have significantly higher NPM. This result shows that it will not hurt the firm to have women on board, instead of having women on board statistically increase net profit margin in Indonesia LQ45.
CORPORATE GOVERNANCE, PROFITABILITY AND DIVIDEND POLICY
Authors: Simbolon Richard F.
Published: March 2023

Abstract: This study aims to determine the relationship of Corporate Governance and Profitability on Dividend Policy on pharmaceutical subsector companies listed on the Indonesia Stock Exchange in 2015-2017 either partially or simultaneously. The relationship will be used to identified….  The method used in this research is descriptive method, using ratio analysis of the proportion of the Board of Commissioners, Return On Equity, and Dividend Payout Ratio, descriptive analysis, significance test, correlation test, determination test, classic assumption test, linear regression analysis. The results showed that there was a significant influence between Good Corporate Governance and Dividend Policy which can be seen from the significant value of 0.016 <0.05 so that Ho is rejected and Ha is accepted, and there is a significant influence between Good Corporate Governance and Profitability on Dividend Policy with F count 4,834 significant level of 0.016

<0.05
PENGARUH NILAI ASET BERSIH DAN LABA BERSIH TERHADAP KAPITALISASI SAHAM PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Authors: Lumbanraja Thorman
Published: March 2023

Penelitian ini bertujuan untuk menguji pengaruh, Nilai Aset Bersih dan Laba Bersihterhadap Kapitalisasi Saham pada Perusahaan Properti dan Real Estate yangterdaftar di Bursa Efek Indonesia selama periode tahun 2013 sampai dengan tahun2015. Metode penelitian yang digunakan dalam penelitian ini yaitu metodedeskriptif dan penelitian ini dilakukan dengan menggunakan data sekunder.Populasi dalam penelitian ini adalah seluruh perusahan Properti dan Real Estateyang terdaftar di Bursa Efek Indonesia dari tahun 2013 sampai dengan tahun 2015.Metode pengambilan sampel menggunakan teknik purposive sampling random.Analisis statistik yang akan digunakan dalam penelitian ini adalah asumsi klasik,korelasi, regresi linear berganda dan koefisien determinasi sedangkan pengujianhipotesis yang digunakan adalah metode statistik uji t dan uji F. Secara parsialvariabel NAB terhadap Kapitalisasi Saham. Hasil uji t untuk NAB diperoleh nilaisignifikansinya sebesar 0.000 yang artinya nilai signifikansinya lebih kecil dari0.05.Hal ini menunjukkan bahwa NAB secara parsial berpengaruh terhadap kapitalisasisaham. Dan variabel Laba Bersih terhadap Kapitalisasi Saham. Hasil uji t untukLaba Bersih diperoleh nilai signifikannya 0.000 yang artinya nilai signifikansinya> 0.05. Hal ini menunjukkan bahwa Laba Bersih secara parsial berpengaruhterhadap kapitalisasi saham dan Secara simultan NAB dan Laba Bersihberpengaruh signifikan terhadap Kapitalisasi saham pada perusahaan properti danreal estate yang terdaftar di Bursa Efek Indonesia. Dan berdasarkan hasil analisisini kedua variabel independen mampu menjelaskan 49% terhadap kapitalisasisaham.
Pengaruh Persepsi Good Leadership, Persepsi Kualitas Interaksi Atasan-Bawahan dan Dukungan Sosial Terhadap Organizational Citizenship Behavior
Authors: Setyaki Rizky Sandhi , Susanto Franciscus Xaverius Nicolas , Pesudo David Adechandra Ashedica
Published: March 2023

Penelitian ini dilakukan untuk mengetahui hubungan antaraPersepsi Good Leadership, Persepsi Interaksi Atasan-bawahan, danDukungan Sosial terhadap Organizational Citizenship Behavior Karyawan.Subyek penelitian ini adalah karyawan UKM dengan jumlah responsebanyak 64 dari total 70 kuesioner di Kota Salatiga. Sampel padapenelitian ini diambil menggunakan metode Purposive-Judgement denganQuota Sampling. Ditemukan adanya hubungan signifikan positif padahubungan antara Persepsi Kualitas Interaksi Atasan-Bawahan danDukungan Sosial terhadap Organizational Citizenship Behavior dengantingkat signifikansi 0,001 dan 0,000 pada tiap variabel. Sedangkan angkasignifikansi sebesar 0,928 pada variabel Good Leadership menunjukkantidak adanya pengaruh pada variabel Organizational Citizenship Behavior.Pengaruh variabel bebas terhadap variabel terikat dalam uji F jugaditunjukkan dengan angka 8,794, dimana hal ini menyimpulkan bahwavariabel bebas secara simultan berpengaruh terhadap variabel terikat.Selain itu, angka koefisien determinasi menunjukan bahwa variabel bebasmemberikan kontribusi sebesar 45,7% kepada variabel terikat, sedangkansisanya 54,3% dijelaskan oleh variabel lainnya.
Strategi Implementasi Kearifan Lokal Desa Kenali Lampung Barat yang Adaptif Sesuai dengan Perkembangan Zaman
Authors: Amini Rosidah , Rahman Annisa
Published: March 2023

Karya ilmiah ini merupakan artikel konseptual yang membahas mengenaimanajemen pelestarian kearifan lokal di Desa Kenali, Kecamatan Belalau,Kabupaten Lampung Barat, Provinsi Lampung. Tujuan pembuatan artikel iniadalah mendeskripsikan dan mengetahui manajemen yang tepat digunakan untukmelestarikan kearifan lokal sesuai dengan perkembangan zaman di Desa Kenali.Metode yang digunakan adalah studi literatur. Teknik pengumpulan data yangdigunakan dalam karya ilmiah ini adalah dengan menelaah jurnal-jurnal, dansumber lainnya terkait dengan fungsi, tujuan serta manajemen dalam melestarikandan mengoptimalisasikan potensi kearifan lokal disuatu wilayah. Hasil penelitianini menunjukan Desa Kenali adalah salah satu desa di Kabupaten Lampung Baratyang peraturan dan nilai hidup masyarakatnya berpedoman pada hukum adat yangberlaku. Namun, Seiring dengan perkembangan zaman, pola pemukiman dantutupan lahan di Pekon Kenali terus berkembang dan mengalami perubahan. Hasilpenilaian kawasan Pekon berdasarkan penilaian terhadap berbagai bidang kriteriadi Pekon Kenali dari tahun 1969 sampai 2013, hasilnya menunjukan angka atauskor total 41. Hal ini berarti kawasan Pekon Kenali termasuk kedalam klasifikasikawasan rehabilitasi, yang membutuhkan strategi khusus untuk terus dapatmelestarikan kearifan lokal masyarakatnya. Solusinya adalah dengan menerapkaneksistensi hukum adat dalam sistem pemerintahan desa dan penerapan pendidikankonstektual berbasis budaya dan kearifan lokal, pada masyarakat Desa Kenali.
PENGARUH PENGHINDARAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN YANG TERLISTING DI BEI PERIODE 2017-2019
Authors: Silaban Pryanti , L. Siagian Harlyn
Published: March 2023

Dengan adanya penelitian ini bermaksut akan menganalis dan memeriksa pengaruh penghindaran pajak kepada struktur modal dengan variabel mediasi profitabilitas pada perusahaan sub sektor pertambangan  pada Bursa Efek Indonesia pada tahun 2017-2019.Nilai perusahaan merupakan aspek kinerja keuangan pada perusahaan. Pengamatan ini memaikai metode kuantitatif. Data penelitian berupa  data sekunder yang diambil dari laporan keuangan tahunan dari 7 Perusahaan Sub Sektor pertambangan. Variabel penelitian yaitu penghindaran pajak (X1), profitabilitas  (X2) dan nilai perusahaan  (Y). Metode analisa data yang di gunakan yaitu analisis jalur.Dengan ini adanya hasil uji yang  membuktikan bahwa penghindaran pajak  dan nilai perusahaan mempunyai pengaruh signifikan,profitabilitas dan nilai perusahaan memiliki pengaruh signifikan.
PENGARUH STRUKTUR MODAL DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN
Authors: Lolyta Manurung Vio , R. Simbolon Maropen
Published: March 2023

Penelitian ini dilakukan untuk menguji pengaruh antara Struktur Modal dan Penghindaran Pajak pada Nilai Perusahaan. Sampel penelitian adalah 8 perusahaan real estate yang terdaftar di Bursa Efek Indonesia dari tahun 2018-2019. Dalam penelitian ini penulis menggunakan tiga variabel, yaitu dua variabel independen, satu variabel dependen. Variabel independen dalam penelitian ini adalah struktur modal dengan indikatior DER, penghindaran pajak dengan indikator ETR, serta variabel dependen nilai perusahaan dengan indikatior Tobin’s Q. Dalam penelitian ini, penulis akan menggunakan metode koefisien determinasi, uji F, uji t, regresi berganda. Hasil penelitian menunjukkan struktur modal tidak berpengaruh secara signifikan terhadap nilai perusahaan, penghindaran pajak berpengaru secara signifikan dan penghindaran pajak sepenuhnya memediasi pengaruh struktur modal dan nilai perusahaan.
KINERJA KEUANGAN DAN NILAI PERUSAHAAN DENGAN LAMA IPO SEBAGAI VARIABEL MODERATOR (Studi Empiris Pada Perusahaan Telekomunikasi Yang Terdaftar di BEI 2013-2018)
Authors: H. Manalu Moody , Rajagukguk Jocelyn
Published: March 2023

Tujuan penelitian ini untuk mengetahui apakah kinerja keuangan berpengaruh terhadap nilai perusahaan dengan lamanya penawaran umum perdana sebagai variabel pemoderasi pada perusahaan telekomunikasi. Sumber data dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2013-2018. Purposive sampling digunakan untuk menentukan sampel yang diteliti. Dan beberapa metode analisis data yang akan diolah, dengan uji asumsi klasik, uji hipotesis dan analisis regresi dalam memberikan kesimpulan penelitian ini, ditemukan bahwa rata-rata variabel kinerja keuangan pada perusahaan dalam keadaan baik, nilai perusahaan. di perusahaan terkait tidak baik dan sama dengan kinerja keuangan. Sedangkan berdasarkan uji hipotesis disimpulkan bahwa kinerja keuangan berpengaruh signifikan terhadap nilai perusahaan secara parsial, dan hubungan tersebut diperkuat oleh lama penawaran umum perdana sebagai variabel moderator.
PENGARUH MOTIVASI, DISIPLIN, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN
Authors: Jahroni Jahroni , Darmawan Didit
Published: March 2023

Employee performance appraisal is important to ensure that the company's organizational operations are running according to the main plan and strategic policies. Observation of employee performance needs to be carried out continuously to find out any disturbances and drivers for the formation of performance. This study intends to observe the role of work motivation, discipline and work environment in shaping employee performance. The study was conducted on 142 employees. With the regression technique and SPSS found several things. Motivation, discipline and the workplace environment are proven to simultaneously have a role in the formation of employee performance. Likewise with the role partially. Work environment variables become variables that play a dominant role.
ANALYSIS OF KLABAT UNIVERSITY QUALITY OF SERVICE ON STUDENT SATISFACTION IN PAYING SPP BILLS
Authors: Maruru Jeiner , Septiani Septiani , Soewignyo Tonny Irianto
Published: March 2023

This research was conducted with the aim of knowing the service quality of Klabat University, especially services from the finance department on student satisfaction in paying tuition fees. Sampling in this study used a stratified sampling method of 355 samples who were active students enrolled at Klabat University for the 2022/2023 academic year. By using multiple linear regression analysis, this study found that; the dimensions of responsiveness, empathy, and tangibility have a significant effect on student satisfaction, but the dimensions of reliability and assurance have no significant effect. The process of paying tuition fees and student financial reports still needs to be improved because there are still inaccurate numbers.
PRICE EARNING RATIO, AVERAGE VOLUME AND STOCK BETA OF INDONESIA SE HEALTHCARE COMPANIES
Authors: Hutabarat Francis
Published: March 2023

This research is entitled Price Earning Ratio, Average Volume and Stock Beta of Indonesia SE Healthcare Companies. This research method uses multiple linear regression analysis with data processing using the PSPP software. The sampling method of this research uses purposive sampling technique. The results showed that simultaneous Price earning ratio and average volume had significant affect on stock beta. The results of the t test show that the variables Price earning ratio and average volume partially have significant effect on stock beta with a significance level of 2,4%, and 4,2%, respectively.
An efficient cyber security system based on flow-based anomaly detection using Artificial neural network
Authors: J.Jasmine Hephzipah  , Ranadheer Reddy Vallem  , M.Sahaya Sheela  , G.Dhanalakshmi
Published: March 2023

Cyber security is developing factor for protecting internet resources by handing various monitoring feature based support to improve the security. Increasing internet cries in the defined facts for need of advance met in cyber security. Most internet attacker’s theft the information through malicious activities, false data injection, hacking and make soon creating procedures. In most cases cyber sercuity failed to detect the malicious activities because the monitoring feature analyses improper to predict the result in previous machine learning algorithms. TO resolve this problem to propose an advance cyber security based on flow-based anomaly detection using Min max game theory optimized artificial neural network (MMGT-ANN). The reprocessing was carried out with KDD crime dataset. Then Data driven network model is applied to monitor the feature margins and defect scaling rate. Based on the feature scaling rate Transmission Flow defect rate is estimated and applied with Min max Game theory to select the feature limits. Then features are trained with optimized ANN to detect the crime rate. By the attention of the proposed system achieves higher performance in precision rate to attain higher detection accuracy with lower time complexity compared to the other system.
Math for olympiad: a didactic proposal for high school from the perspective of the international mathematical olympiad
Authors: Santiago Paulo Vitor Da Silva , Alves Francisco Régis Vieira
Published: March 2023

The concept of the International Mathematics Olympiad (IMO) in learning mathematics in the classroom is something that can inspire students by structuring didactic proposals. This study aims to present a didactic proposal from the perspective of the International Mathematics Olympiad , using digital technology, particularly the GeoGebra software to be included in the mathematics Olympiad discipline. For theoretical studies, the analysis of the mathematical elements of the structured images in the GeoGebra software and the identification of their properties is included, through the structuring of the Olympic teaching situation, which allows the subject to seek solutions to the posed mathematical problems. olympics and validating the teaching of geometry. This study describes the arrangements made to build Olympic math objects that will be applied by math teachers. The research methodology is based on bibliographic reviews from authors such as Alves, Santiago, Almouloud and Brousseau. It is proven that the GeoGebra software helps in the elaboration of mathematical examples and problem solving situations.
Pelatihan Sistem Informasi Akuntansi Keuangan Berbasis Web Desa Tilote
Authors: Yulia Puspitasari Gobel
Published: March 2023

The government as the office holder is expected to be able to direct all of its performance to become a good government, namely a clean government free from corruption, accountability and transparency. To realize this, a village government is needed that is able to account for all activities in the village. Initially, Tilote Village financial reports used SIMDA (Regional Information System) but since 2016 the Village has not used the SIMDA application system, because Reporting with the System has been transferred to Tilango sub-district, even though every village period must report all income and expenditures in the sub-district periodically, so that for village financial reporting using a manual system. so it is very doubtful if financial reporting can be reported accurately and on time. This problem is a major concern that requires a solution so that the hopes of village government officials in realizing the national good government program can be realized. Therefore, through community service activities by IAIN Sultan Amai Gorontalo lecturers, they offer a collaboration with partners, namely Tilote Village, Tilango District in realizing the expectations of the Village apparatus through WEB-based Village Financial Accounting Information System Training in realizing good governance and free from corruption. . WEB-based financial accounting information system training activities for village officials can realize village financial reporting that is accurate, reliable, timely, and accountable.
A study on the revision of the “Security Guard Act” and the establishment of 'Congestion Guard' in Japan
Authors:   Center for Legislative Studies, Gyeongin National University of Education, Park Yongsook
Published: March 2023

On October 29, 2022, at around 22:15, a large-scale crushing accident occurred in Itaewon, Yongsan-gu, Seoul, with a crowd of 100,000 gathered ahead of the Halloween festival. This accident is the largest human-caused accident in Korea since the sinking of the Sewol ferry in 2014, and the first recorded since the collapse of Sampoong Department Store in 1995 in which 502 people died in a large-scale disaster in downtown Seoul. In the process of investigation by the Special Investigation Headquarters, it is pointed out that the police's poor response made the accident bigger as the cause of the Itaewon disaster. However, on July 21, 2001, from 20:45 to 50 p.m., 11 people suffered from acute respiratory distress syndrome (ARDS) due to full body compression on the Asagiri Pedestrian Bridge in Akashi City, Hyogo Prefecture, Japan. A large-scale accident occurred in which 183 people were killed or injured. Japan has experienced many legal and social changes, such as the revision of the “Guard Service Act” and the establishment of a new “congestion guard” work test, in the wake of the stampede accident. In this paper, the background of Japan's 'Akashi Fireworks Festival Overpass Accident', the cause of the accident, the judgment of the court, and the resulting legal and social changes were examined to examine the implications for Korea.
Levels of Pesticides in Sediment of Hor Al-Hammar Marshes, Iraq
Authors: Al-ali Balqees , Abdullah Abdulaziz M. , Al-Saad Hamed T.
Published: March 2023

The present study was included limitation, distribution, spread and resources of pesticides in water (Dissolved and suspended), sediments from three stations Al-harrir, Al-sulal and Al-burga). This study was extended from January, 2009 to December, 2009 during low tide times. The highest concentrations of pesticides in sediments was recorded for Lindane pesticides in February 497.5 μg/ kg and lowest concentrations 0.01 μg/ kg was found for Dialdrin in March at Al-harrir station and in November at Al-sulal station. Percentage ratio of total organic compounds (TOC) and grain size analysis of sediments was measured and Significant correlation (r = 0.98) were recorded between TOC% and total average of pesticides at tree stations and no Significant correlation were found between silts and total average of pesticides.
Processing of fish protein concentrate by using saline concentrates and study some of its quality
Authors: Al-Hassoon Ahmed Sh.
Published: March 2023

The aim of this investigation is to process a fish protein concentrate from a freshwater fish Tilapia zilli , the fish brought from local Basrah market , some of it minced , and the rest dried in the oven at 70 °c for 48 hr. , a saline solutions of 1% and 2% had been used to hydrolyze the fish flesh . The chemical composition of the fish were 56.86 % protein (N× 6.25) ,19.13% fat and 18.11% , while for the processed protein concentrates were 77.40% , 85.05% protein (N× 6.25) ,10.58% , 6.00% fat and 5.41% , 6.13% ash for the two saline concentrates 1% and 2% respectively . The obtained yield was 68.55 % of dried fish. The processed products were characterized with light brown color and acceptable fishy smell.
The life cycle of cartilaginous species: Gymnura altavela (Linnaeus® 1758) (Gymnuridae) in Syrian marine water
Authors: ALKUSAIRY Hasan H. , SAAD Adib A. , ALI Malek F.
Published: March 2023

This study was performed on the Gymnura altavela (Linnaeus, 1758), during the period between July 2011- June 2012, in the Syrian coast. A total of 58 examined samples (26 males and 32 females) showed that the size which female start maturation at 701 mm of disk width (DW), while the males start maturation at 682 mm. Females were always larger than males, the largest female and male were 1342 mm, 893 mm (DW), and the total weigh were (20170 g, 5071 g) respectively. G. altavela is a non-placental ovoviviparous species. The female has two ovaries, the left one is active, and the right one is atrophic. Female gestate the embryos in two uteri. Gestation could continue 9-12 months. Ovulation occurs at end of summer and at beginning of autumn, parturition occurs at end of spring and beginning of summer. One reproductive cycle occurs per year. Average of disk width and weight of fully-developed fetuses were 290 mm and 246 g. respectively. Fecundity ranges one to four newborns per litter, embryos and fetuses are symmetrically distributed in two uteruses, with increasing to left one, the ratio was 1:1.2, average of uterine fecundity was (3), average of ovarian fecundity was (6.3).