bluuebunny/crossref_metadata_2025 huggingface dataset:
Flipbook as Innovation of Digital Learning Media: Preparing Education for Facing and Facilitating 21st Century Learning
Authors: Roemintoyo Roemintoyo , Budiarto Mochamad Kamil
Published: July 2021

Various competencies that students need to master in an effort to strengthen competitiveness, especially in the field of human resources in the 21st century. Learning media integrated with technology is one of the important learning resources to support the learning process. The lack of innovation in the use of learning media that is integrated with technology makes it less optimal for the achievement of learning objectives and mastery of competencies by students. This study aims to identify the need for opportunities for developing instructional media that are integrated with flipbook-based technology in the hope that it can increase students' opportunities in improving scientific literacy skills. This research is a qualitative research with a survey method. Data collection techniques using observations and needs analysis questionnaires. The quantitative data from the questionnaire were then analyzed using quantitative descriptive techniques using percentages that were displayed in a table. The research subjects took senior high school students in grades one and two, with a total of 70 students. The results of this study indicate that 35.7% of students stated that teachers still use Microsoft Powerpoint media and 27.1% of printed teaching materials. The results also showed that students had positive perceptions of the opportunities for developing and utilizing flipbooks as a medium for digital learning. Through the results of this research, it can become the basis for educators in developing and implementing flipbook-based digital learning media to facilitate the learning process.
Belanja Oportunistik Pemerintah Daerah pada Masa Pemilihan Kepala Daerah di Indonesia (Studi pada Pemilihan Kepala Daerah Non-Jawa)
Authors: Abdullah Ar Rozi , Payamta Payamta
Published: July 2021

This article analyses opportunistic behaviour of local government spending in period the elections for non-Javanese local heads in Indoensia which have variability in financial performance. Previous studies have shown that the opportunistic behaviour of regional spending is closely related to the holding of local head elections and the presence of incumbents running for reelections. The effect of election and the existence of incumbents in elections on local government spending is tested using a set of panel data for the 2015-2018 period. A total of 858 observation units were tested, consisting of political and financial factors in the pre-election year, election year, and post-election year. Based on the results of regression testing, it is found that evidence of non-Javanese local government spending is opportunistic around local head elections. This condition is indicated by the increase in Grant and Financial Assistance Expenditures, which are discretionary spending. This evidence confirms some previous research on opportunistic spending behaviour around local head elections.
DISIPLIN KERJA, MOTIVASI KERJA DAN KEPUASAN KERJA KARYAWAN HOTEL PRAMA SANUR BEACH BALI
Authors: Aryagunawan Putu , Heryanda Komang Krisna
Published: July 2021

Penelitian ini bertujuan untuk menguji: (1) Disiplin kerja dan motivasi kerja terhadap kepuasan kerja, (2) Disiplin kerja terhadap kepuasan kerja, (3) Motivasi kerja terhadap kepuasan kerja. Desain penelitian yang digunakan adalah kuantitatif kausal. Subjek penelitian ini adalah Hotel Prama Sanur Beach Bali dan untuk objek penelitiannya adalah disiplin kerja, motivasi kerja dan kepuasan kerja karyawan. Data dikumpulkan dengan kuesioner serta dengan bantuan aplikasi SPSS Versi 22.0 dianalisis dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa (1) ada pengaruh secara simultan disiplin kerja dan motivasi kerja berpengaruh signifikan terhadap kepuasan kerja karyawan, (2) ada pengaruh secara parsial disiplin kerja berpengaruh positif dan signifikan terhadap kepuasan kerja karyawan, (3) ada pengaruh secara parsial motivasi kerja berpengaruh positif dan signifikan terhadap kepuasan kerja karyawan
Experimental study of method for suturing laparotomy wound with mesh thread
Authors:   Ryazan State Medical University, Inyutin A.S. , Fedoseev A.V. ,   Ryazan State Medical University, Muraviev S.Yu. ,   Ryazan State Medical University, Budarev V.N. ,   Ryazan State Medical University, Barinova A.V. ,   Ryazan State Medical University
Published: July 2021

Aim. Development of an alternative to preventive prosthetics method of primary closure of a laparotomy wound, superior in morphological and physical properties to the method of closure with traditional suture materials. Materials and Methods. The team of authors developed a method of laparorrhaphy, where the white line of the abdomen is sutured first with strengthening sutures with a mesh thread in places of highest tension, and then a continuous suture is applied. The effectiveness of this variant of wound closure was studied in a cadaver experiment and on tissues of laboratory pigs. In the course of the cadaver experiment, in 10 corpses of both genders a midline laparotomy was performed with suturing of the white line of the abdomen by the above-described technique with creation of intra-abdominal hypertension up to 140 mm Hg using a device designed for this. In the course of the experiment on animals, in 8 pigs under general anesthesia upper-median laparotomy up to the peritoneum 10-12 cm long was performed. The white line of the abdomen was sutured using the above-described technique with a mesh thread in the lower part of the wound. The upper part of the wound was closed with a checkerwise-reinforcing suture. At the second stage of the experiment, on the 14th day from the moment of the first operation, all animals were reoperated. A macroscopic assessment of the wound process was performed. Then the sutured sections of the aponeurosis were excised and subjected to strain gauge examination on an electronic dynamometer. For comparison, a similar study was carried out on an intact aponeurosis. Results. In the course of studies carried out on corpses, no cases of suture failure with the underlying created intra-abdominal hypertension were noted. The tensometry of the studied sutures proved that the initial strength of the reinforcing suture made of «mesh thread» was higher than that of one checker wise-reinforcing suture (tCt=27.053±0.745; p<0.01) and two nodal sutures (tCt=-18.834±0.582; p<0.01). On the 14th day, the strength of checkerwise-reinforcing suture was also lower than that of the reinforcing suture with a «mesh thread» (tCt=11.198±1.499; p<0.01). Conclusions. The method of suturing with «mesh thread» provides greater strength compared to other types of sutures due to good conditions for even distribution of the load on all suture stitches and the formation of a strong scar in the future.
Polyploidies as most common chromosomal abnormalities of chorion in missed abortion
Authors:   Mechnikov North-Western State Medical University, Romanova O.A. , Pechenikova V.A. ,   Mechnikov North-Western State Medical University
Published: July 2021

Aim. To compare the clinical and morphological characteristics of missed abortion with the most frequent variants of chromosomal abnormalities (trisomies and polyploidies) and with a normal chorion karyotype. Materials and Methods. A comparative analysis of the frequency of chromosomal abnormalities of chorion in 273 cases of early pregnancy loss was carried out in St. Petersburg in 2005-2008 and 2015-2019. It was found that within 10 years the frequency and structure of chromosomal abnormalities remained unchanged. In this connection, it was decided to analyze the clinicoanamnestic and morphological data in patients with early missed abortion with the most frequent variants of the chorionic karyotype: group A – normal chorionic karyotype (104 cases), group B – chorionic trisomy (114), group C – chorionic polyploidy (26). Results. History of recurrent miscarriage, chromosomal abnormalities of the chorion and congenital malformations of the fetus during previous pregnancies were reliably more frequent in patients of group A (with a normal chorionic karyotype). In abortion material of group A, the least pronounced inflammatory changes in the endometrium, decidual tissue and chorionic villi were detected, compared with other groups, however, signs of hormonal disorders in the form of insufficient gravid transformation of the endometrium were more common. Trisomies of the chorion were characterized by the highest mean age of the patients, no other clinical and anamnestic peculiarities were observed, morphologically this group was characterized by moderate inflammatory changes in the endometrium and decidual tissue and pronounced edema of the chorionic villi. In chorion polyploidies, chronic endometritis was more often identified anamnestically, and morphologically this group was characterized by the most pronounced inflammatory changes in chorionic villi, more pronounced lymphoid-macrophagal infiltration of the endometrium and decidual tissue with accumulations of a large number of leukocytes in them of microabscess and necrosis types. With this, the length of stay of an unviable gestational sac in the uterine cavity did not differ between the groups. Conclusions. Morphologically, all the studied groups had peculiarities permitting to suspect one or another chromosomal abnormality in case of impossibility to perform a cytogenetic examination. More aggressive inflammatory response in the endometrium in missed abortion in chromosomal abnormalities (especially in polyploidies) may play a role in chronization of the inflammatory process in the endometrium, therefore, such patients should undergo a preconception preparation, when planning the next pregnancy.
İTİL BULGARLARI VE COĞRAFYACILAR
Authors: GÖKBÖRÜ Halil İbrahim , ALDAHROUJ Ahmed
Published: July 2021

İtil (Volga) Bulgarları hakkında bilgi veren Arapça coğrafi kaynaklar, bu bölgede yaşayan halkın hayatı ve bu insanlar hakkındaki haberleri belgeleyen ilk kaynaklardır. Bu kaynaklarda Bulgarların yurdunun İtil Nehri’nin kenarında bir yer olduğu var sayılmaktadır. Bu kaynaklar onların yaygın olduğu bölgeleri, gelenek ve göreneklerini, inançlarını, ürünlerini, sahip oldukları hayvanları, ticari ilişkilerini ve orada yaşayan diğer topluluklarla siyasi ilişkilerini bize sunmaktadırlar. Bu bilgilere o bölgeyi ziyaret etmeyi başaran seyyah ve coğrafyacılar aracılığı ile ulaşılmıştır. İbn Fadlan, Gırnatî ve İbn Battuta gibi bazı seyyah ve coğrafyacılar Bulgarlara ait kişisel izlenimlerini yazmış oldukları notlar ile aktardılar. Bu seyyah ve coğrafyacıların bir kısmı bu bilgileri aynı zamanda Müslüman tüccarlar ve Müslüman ülkelerle bağlantısı olan Bulgar tüccarlarından topladılar. Arap coğrafyacı ve seyyahların aktardığı bu nadir kayıtlar, daha önce herhangi bir dilde kaynak bulunmayan bu uzak ülke hakkında bize özet ama değerli bilgiler vermektedir. Bu nedenle, Arapça kaynaklar ve zaman içinde emsal olan Rus kaynakları, İtil Bulgarlarının coğrafyası ve etnografyasını ilk ortaya çıkaran kaynaklar olarak kabul edilmiştir.
SELÇUKLULARIN ABBÂSÎ HALİFELERİYLE İLİŞKİLERİ VE HALİFELİK MEFKÛRESİ BAĞLAMINDA BAĞDAT’A YÖNELİK FAALİYETLERİ
Authors: AKBAŞ Murat
Published: July 2021

Selçukluların Abbâsî halifeleriyle ilişkileri ve halifeliği elde etmek için yapmış olduğu faaliyetleri ortaya koymak amacıyla ele alınan bu çalışma, onların hedeflerini gerçekleştirmek için yaptığı faaliyetleri içermekte olup nitel araştırma desenlerinden veriler/kaynaklar arasında karşılaştırma ve analiz etme yöntemi uygulanarak hazırlanmıştır. Çalışmada kısaca; Sultan Tuğrul Bey’in Halife Kâim-Biemrillâh’tan aldığı yetkilerle hilâfet merkezinde siyasî üstünlüğü ele geçiren Selçuklular, bu güçlerini Halife Nâsır- Lidînillâh dönemine kadar sürdürmüşlerdir. Bu süreç içerisinde hilâfet merkezini tamamen ele geçirip halifeliğin değişik yollarla Selçuklulara geçmesine yönelik aktif faaliyetleri Sultan Melikşah ve oğlu Sencer döneminde görmekteyiz. Sultan Melikşah bu amacını gerçekleştirmek için Bağdat’taki siyasî tesirini artırmış, imar faaliyetleri ile ilmî ve kültürel faaliyetlere girişmiştir. Ayrıca kapsamlı fetih hareketleriyle İslâm dünyasında kendisini kabul ettirerek bu gücün kendisinde var olduğunu da ispatlamıştır. Öte yandan hem doğu Arabistan ve Hicaz bölgesindeki faaliyetleri hem de Mısır’a karşı uyguladığı fetih girişimleri onun bu düşüncesini destekleyen gelişmeler olmuştur. Ama genç yaşta hem de halifeliği almak için Bağdat surlarına dayandığı vakit gelen ani ölümüyle o bu emelini gerçekleştirememiştir. Ardından gelen oğulları Berkyaruk, Tapar ve Sencer de hem iç isyanlardan hem Bâtınîlerin faaliyetlerinden hem de Haçlı saldırılarından dolayı Bağdat’a yönelik etkin siyasî etkinlik gerçekleştirememişlerdir. Sultan Sencer’in döneminde Tapar’ın oğlu Irak Selçuklu Sultanı Mesud Bağdat’a yönelik girişimlerde bulunduysa da hilafeti ele geçirme ve Sünnî İslâm dünyasına hâkim olma gibi bir başarıya ulaşamamıştır. Tam aksine halifeler, Sencer döneminde Selçukluların kendi aralarındaki çekişmeleri ve Selçukluların aleyhine gelişen siyasi olayları fırsat bilip Selçuklu boyunduruğundan kurtulmuşlardır.
TÜRKİYE SELÇUKLU DEVLETİ'NDE ZEREDHÂNE KURUMUNUN ÖZELLİĞİ VE İŞLEYİŞİ
Authors: YILDIZ Murat Kaan
Published: July 2021

Türkler, tarihte demirci bir millet olarak bilinmektedirler. Demiri ve doğal hammaddeleri kullanarak ok-yay, mızrak, kılıç, balta, gürz, kalkan, zırh ve daha birçok silah üretmişlerdir. Türkiye Selçuklu Devleti, silah üretiminde ticaret ve çarşı-pazar üretiminden ziyade, Türk halkının üretiminden faydalanmıştır. Üretilen silahlar, başkentte, önemli şehirlerde ve kalelerde bulunan, zeredhâne adı verilen yerlerde muhafaza edilmişlerdir. Türkiye Selçuklu Devleti sultanı, Ücretli Askerlere ve İktâ Birliklerine silah dağıtımında bulunmak sorumluluğuna sahip olmadığından, bu müessese öncelikli olarak Gulâm Birlikleri’ne hizmet etmektedir. Silah dağıtımı sultanın emriyle bürokratik bir düzen içinde gerçekleşir ve taşıma işleminde de hayvanlar kullanılırdı.
OSMANLI DEVLETİ’NDE MÜSLÜMAN HALKIN AİLE YAPISI ÜZERİNE BİR İNCELEME: TANZİMAT DÖNEMİ DİYARBEKİR ÖRNEĞİ
Authors: SOLAK İbrahim , GÜLENÇ Ahmet
Published: July 2021

Osmanlı Devleti’nin idari, sosyal, ekonomik ve kültürel tarih araştırmalarının önemli kaynaklarından biri olan Tereke defterleri, kişilerin ölümleri halinde varislerine intikal eden her türlü mal ve eşyalarının cins, adet ve değerleri bakımından kaydedildiği defterlerdir. Terekelerde, vefat eden şahısların yerleşim birimleri, aile bilgileri, menkul, gayrimenkul mal ve eşyaları, borç ve alacakları ve toplam servet miktarları yer almaktadır. Defterlerde yer alan verilerden yola çıkılarak hazırlanan bu çalışmada; Tanzimat döneminde Diyarbekir’deki Müslüman halkın yerleşim birimleri, tek veya çok eşlilik durumları, çocuk sayıları ve bunların sahip oldukları servet miktarları ile ilişkileri, vasi tayinleri ve Müslüman halk tarafından kullanılan elkap ve unvanlar incelenmiştir.

Çalışmada, Cumhurbaşkanlığı Osmanlı Arşivi’nden temin edilen ve Diyarbekir’in Tanzimat Dönemine ait olan 280, 281, 293, 296, 297, 308, 352, 353, 354, 377 ve 576 numaralı tereke defterlerindeki 990 Müslüman şahsın tereke kayıtlarından yararlanılmıştır.
Gestation in patients with a combination of antiphospholipid and torch syndromes
Authors: Kravchenko E. N. , Goncharova A. A.
Published: July 2021

Aim. To study the features of gestation in women with a combination of antiphospholipid and TORCH syndromes in relation to preconception care.

Materials and Methods. We analyzed 137 medical records of women with a past medical history of pregnancy loss and antiphospholipid syndrome (APS), focusing on the presence or absence of plasmapheresis in the preconception period, and further ranking the patients into 2 subgroups (with and without TORCH syndrome). As a control group, we included 28 pregnant women without both syndromes.

Results. Gestation in women with combined APS and TORCH syndromes was accompanied by a 10-fold higher risk of threatened abortion in the first trimester and 3-fold higher risk of placental insufficiency as compared to those without both syndromes. Notably, the combination of the syndromes doubled the risk of placental insufficiency in comparison with APS alone. The lack of plasmapheresis in patients with APS and TORCH syndrome was associated with > 2-fold higher risk of threatened abortion. Further, in patients with APS and TORCH syndrome, lack of plasmapheresis increased the likelihood of developing fetal hypoxia by a factor of 2 and 3 in comparison with those diagnosed with APS alone or control patients.

Conclusions. TORCH syndrome is a major risk factor of adverse outcome in pregnant women with APS. Inclusion of plasmapheresis into the preconception care in women with APS and TORCH syndrome significantly reduced the development of pregnancy complications.
Tuzlu ve Jipsli Sahalarda Oyuntu İçinde Doğal Yetişen Ağaç ve Çalı Türleri: Ballıca Deresi Havzası
Authors: ÇERÇİ Ebru , GÖL Ceyhun
Published: July 2021

Bu araştırmanın amacı; Çankırı-Ballıca Deresi Havzası tuzlu ve jipsli sahalarında oyuntu içi doğal ağaç ve çalı türlerinin gelişimini incelemektir. Araştırma, doğu, batı ve kuzey bakılarda belirlenmiş on sekiz adet oyuntuda yürütülmüştür. Oyuntuların bazı morfolojik özellikleri ve odunsu türler incelemeye konu edilmiştir. Oyuntularda çalı türleri daha geniş yayılış göstermiştir. Kuzey ve doğu bakılara özgü yayılış gösteren türlerin olduğu, batı bakıda ise tüm alanda görülen türlerin bulunduğu tespit edilmiştir. Oyuntularda eğimin azaldığı mansap bölgesinde ağaç, daha yüksek eğimli memba bölgesinde çalı türleri yayılış göstermiştir. Oyuntularda eğim yükseldikçe, bitki gelişimi gerilemiştir. Eğimin düştüğü oyuntu orta bölgesinde bitkiler yoğunlaşmıştır. Bu araştırma, oyuntu ıslah çalışmalarında, oyuntu karakteristikleri ve iklime uygun yerel çalı türlerinin kullanılması gerektiğini ortaya koymuştur.
Bir Kültür Turizmi Destinasyonu Olarak Hasankeyf Örneğinde Ziyaretçi Memnuniyeti
Authors: ÖZTÜRK Sevgi , IŞINKARALAR Öznur , YILMAZ Dilara , ÇILGINOĞLU Hakkı
Published: July 2021

Turizm, dünyada önemini giderek arttıran bir sektör haline gelmektedir. Tarihi ve kültürel çekicilikleriyle önemli bir yere sahip olan alanlarda ziyaretçilerin destinasyonla kurduğu ilişkiden memnuniyet düzeyi, destinasyonun imajının güçlenmesi ve destinasyonun gelişimi açısından oldukça önemlidir. Araştırma, Türkiye’nin önemli kültür turizm destinasyonu olan Hasankeyf’te yürütülmüştür. Bu bağlamda çalışmada destinasyon ziyaretçilerinin profillerini belirlemek ve memnuniyet düzeylerini sorgulamak amacıyla anket tekniği kullanılarak veriler toplanmıştır. Elde edilen veriler SPSS programı ile analiz edilmiştir. Bu kapsamda ziyaretçilerin profilleri ve memnuniyet düzeyleri arasındaki ilişkiyi belirlemek amacıyla ki-kare bağımsızlık testi yapılmıştır. Testte katılımcıların cinsiyetleri, yaşları, gelir durumları ve eğitim düzeyleri ile memnuniyetleri arasında istatistiki açıdan anlamlı bir ilişki olup olmadığı sorgulanmıştır. Test sonucunda, ziyaretçilerin cinsiyetleri, yaşları, eğitim düzeyleri ve gelir durumları ile memnuniyet düzeyleri arasında anlamlı bir ilişki olduğu tespit edilmiştir. Ziyaretçilerin destinasyondan memnuniyet düzeylerinin fazla olması ulaşılan önemli bir sonuç olmuştur. Araştırmanın Hasankeyf için daha sağlıklı, sistematik ve planlı bir turizm anlayışının geliştirilmesi için yapılacak çalışmalarda önemli bir referans olacağı düşünülmektedir.
Pengaruh Financial Distress, Growth Options, Institutional,Ownership Terhadap Aktivitas Hedging:
Authors: Yustika Dian , Cheisviyanny Charoline , Helmayunita Nayang
Published: July 2021

This,research aims to examine,at the,influence of financial distress, growth options, and institutional ownership against hedging activity on manufacturing company in Indonesia stock exchange period 2014-2016. To achieve that goal, this ,research using,quantitative.research methods to examine the population or a specific sample in,order to test the,hypothesis that,have been set. The.technique of data collection is done by libraries and,documentation techniques.,This research using the method,of logistic regression because this method is the most representative to,examine,the variables examined. The results of this research,indicate: (1) Financial distress had no effect significant hedging,activity,against (2) Growth of significant positive effect Options against hedging,activity (3) Institutional ownership of significant effect against hedging activities
Pengaruh Faktor Individual Dan Situational Terhadap Niat Whistleblowing
Authors: Mulfag Febby Chika Putri , Serly Vanica
Published: July 2021

This study aims to look at individual and situational factors that influence the intention of civil servants to conduct whistleblowing, especially for civil servants not in the Regional Finance Agency of West Sumatra Province. Individual factors consist of three main factors, namely attitudes towards whistle-blowing, subjective norms, and perceived behavioral control and three main factors on situational factors, namely seriousness of errors, wrongdoing status, and personal reporting costs. This study uses a semi-experimental method with a quantitative approach. The research sample was determined by purposive sampling which consisted of 56 employees. This study found that individual and situational factors succeeded in predicting whistle-blowing intentions. In particular, the results of the study show that there are six antecedents of whistleblowing intentions between civil servants who do not have positions in BAKEUDA: attitudes towards whistle-blowing, subjective norms, perceived behavioral control, seriousness of errors, wrongdoing status, and personal reporting costs
Relevansi Informasi Laporan Keuangan Accrual Basis: Kemampuan Rasio Keuangan Dalam Memprediksi Status Financial Distress Pemerintah Daerah Kabupaten Dan Kota Se- Indonesia Periode 2015-2017
Authors: Waninda Waninda , Arza Fefri Indra
Published: July 2021

This study aims to predict the financial distress status of district and city governments in Indonesia. Research examines the relevance of financial statement information consisting of profitability ratio, liquidity ratio, performance ratio and capital stress ratio in predicting district and city government financial distress in Indonesia in 2015-2017. This study uses agency theory. The sampling method in this study used purposive sampling. This study consisted of 134 samples of districts / cities in Indonesia, the financial data used in the study were audited regional government financial reports, namely reports on audit results for 2015-2017. The type of data used is secondary data. The analysis used is binary logistic regression analysis. Based on the results of binary logistic regression analysis with a significance level of 5%, that of the four types of ratios measured using fourteen measurements obtained results (1) Profitability ratio as measured by profit margin ratio affects financial distress with an β coefficient of 51,548 and a significance value of 0,000 < 0.05, (2) The performance ratio measured by operating revenue to total revenue has an effect on financial distress with an β coefficient of -41.180 and a significance value of 0.015> 0.05, and a depreciation ratio influences financial distress with an β coefficient of 40.004 and a value significance of 0.004 <0.05
Pengaruh Moral Etika Pajak Penghasilan Terhadap Tax Avoidance Dengan Sosio Demografi Sebagai Variabel Moderasi
Authors: Dwitra Weggy Oktya , Agustin Henri , Mulyani Erly
Published: July 2021

Taxes are the main source of state income and reception, and are used to increase the prosperity and welfare of the people as a whole. The income tax collection system currently provides loopholes for taxpayers to prepare reports on tax payments to a minimum as long as they do not deviate from the applicable legislation.Important issues in taxation include awareness of paying taxes, tax paying behavior, obedience in paying taxes and tax avoidance. In connection with this research conducted aims to examine empirically about: (1) The moral-ethics effect of income tax on tax avoidance, and (2) Socio-demographic relations on the moral-ethical influence of income tax on tax avoidance. In connection with this research conducted aims to examine empirically about: (1) The moral-ethics effect of income tax on tax avoidance, and (2) Socio-demographic relations on the moral-ethical influence of income tax on tax avoidance. The data needed in this research is obtained from a questionnaire filled in by the income taxpayer sample registered at the KPPP Padang, which consists of 100 taxpayers. The collected data was analyzed using simple and multiple linear regression tests and the MRA (Moderating Regression Analysis) test for moderating variables. The research results obtained are (1) Moral-ethics of income tax affects the intention of personal taxpayers to carry out tax avoidance income tax. (2) Socio Demography does not moderate the relationship between moral-tax ethics and personal taxpayer intentions to carry out tax avoidance income taxes. (3) Moral-Ethics of Income Tax and Socio-Demographic influence together towards Tax Avoidance. In addition Socio Demography is proven only as an independent variable (predictor) in relation to Tax Avoidance.
Akuntabilitas Penatausahaan, Pelaporan Dan Pertanggungjawaban Dana Desa
Authors: Saputri Sri Ayu , Sebrina Nurzi , Sari Vita Fitria
Published: July 2021

This study aims to determine how Administration, Reporting and Accountability of Dana Nagari in Batang Anai District, Padang Pariaman Regency, West Sumatra Province. There are three (3) aspects in village funds, administration, reporting and accountability. To achieve these objectives, descriptive qualitative research methods are used. Data sources are primary data and secondary data. Data collection techniques are carried out by observation, interviews, and documentation using qualitative descriptive analysis techniques. The results of the study show: (1) Administration carried out by the treasurer in the form of receipts and expenditures which are recorded in the general cash book, bank book, income details book, and financing details book which is equipped with receipts. (2) Reporting that the delay in disbursing village funds was due to the late regulation of the Regulations of the Regent of Padang Pariaman which caused the disbursement of stage I and phase II village funds to be delayed too late. (3) Accountability Submission of accountability reports to the public through various media, such as websites and billboards. Submission through this media can make it easier for the public to obtain information about the performance of the village government.
Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Sukarela Laporan Keuangan Pemerintah Daerah
Authors: Liza Weni Januar , Arza Fefri Indra
Published: July 2021

This study aims to analyze the factors that influence the voluntary disclosure of local government financial reports. Voluntary disclosure of financial statements is measured using the number of voluntary disclosure items found in financial statements, while the independent variables used in the study are the size of regional government, age of local government, number of regional work units, level of dependency, regional financial independence, regional wealth, opinion audit and profitability ratio. The sample of this study used a total sampling method, in order to obtain a sample size of 57 reports of financial security of local governments in West Sumatra from 2015-2017. The analytical tool used is multiple linear regression. The results of the study show an average voluntary disclosure of financial statements of 7 items. This research shows that the size of the regional government, the age of the regional government, the number of regional work units, the level of dependency, regional financial independence, regional wealth, audit opinion, and profitability ratio are not proven to have an effect on voluntary disclosure of regional financial statements
Pengaruh Bagi Hasil, Kelompok Acuan, Kepercayaan Dan Budaya Terhadap Minat Menjadi Nasabah Bank Syariah
Authors: Andriani1 Gicella Fanny , Halmawati Halmawati
Published: July 2021

This research aims to determine whether profit sharing, reference groups, beliefs and culture have a significant influence on the interest in being a customer of Islamic banks partially or simultaneously. A total of 95 questionnaires were returned with complete and processed conditions. By using multiple regression techniques, the results of the study show that profit sharing and reference groups do not affect the interest in becoming a customer of Islamic banks. Trust has a positive influence on the interest in becoming a customer of Islamic banks. The higher the level of trust in the bank, the higher the customer will invest funds in the bank. In addition, the culture has a positive influence on the interest of being a customer of Islamic banks, the stronger a person's culture, the interest in becoming a customer of Islamic banks will increase..
Pengaruh Penerapan E-Filing Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Biaya Kepatuhan Sebagai Variabel Moderasi
Authors: Erwanda M. Ardhy , Agustin Henri , Mulyani Erly
Published: July 2021

This study aims to determine the effect of applying e-filing and knowledge of taxation on taxpayer compliance. Compliance costs as moderating variable that moderate relations between application e-filing and knowledge taxation on the taxpayer compliance. The population in this study is taxpayers in Padang city. The number off samples used was 100 respondents with the sampling method using purposive sampling. The data used in this study are primary data. Data collection techniques are done by questionnaire. The data analysis technique used is multiple regression and moderated regression analysis. The results obtained are the application of e-filing has a significant positive effect on taxpayer compliance, knowledge of taxation does not affect taxpayer compliance, compliance costs proved to moderate the relationship between the implementation of e-filing and taxpayer compliance, and the cost of compliance was not proven to moderate the knowledge relationship of taxation with taxpayer compliance
Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Pengungkapan Islamic Financial Social Reporting (Ifsr) Pada Bank Syariah Di Indonesia
Authors: Wulandari Maulidya , Serly Vanica
Published: July 2021

This study was conducted to determine the effect of independent commissioners and directors on the disclosure of Islamic Financial Reporting (IFSR). Research on Islamic Financial Social Reporting (IFSR) can be said is a fairly recent research finding from a copy of research on ISR, GCG, and financial disclosure. For research in Indonesia, no research has been found that addresses the disclosure of IFSR in Islamic Banks. The IFSR is an index that covers all aspects of financial disclosure, governance, and Islamic social responsibility. The population of this study is Islamic banking in Indonesia, amounting to 12 banks which published annual reports from 2014-2018. Data collection method in this research is documentation study. Analysis of the data used is descriptive statistics, classic assumption tests, and for hypotheses using multiple linear regression analysis. The results of this study indicate that the number of independent commissioners and the number of directors has a positive effect on the disclosure of Islamic Financial Social Reporting (IFSR)
Analisis Pengembangan Electronic Government Melalui Penyelenggaraan Website Di Pemerintahan Daerah Kabupaten Padang Pariaman
Authors: Rolania Batubara Eka , Helmy Herlina
Published: July 2021

This study aims to further examine how the development of e-government in government institutions and what obstacles are faced in implementing e-government. This research uses interpretive qualitative. The process of this research is interactive and means that is not measured based on statistical data and the aim is to explore various information obtained in more depth and to get things implied by the data collection conducted in triangulation. This data analysis is inductive and the results of qualitative research emphasize the meaning of generalization. This interpretive research method seeks to formulate a question then be analyzed based on the perception questions of the participants studied. The research was conducted in one of the government agencies namely the Office of Communication and Information in Padang Pariaman Regency. To find out the extent of e-government development in Padang Pariaman Regency in this study using the results of studies and research from the Hardvard JFK School of Government, the elements of success which include support, capacity and value. The results of the study can be found that the development of e-government in Padang Pariaman is still not optimal. The development of e-government in Padang Pariaman Regency is also still hampered by several factors such as the lack of strong political will, the lack of availability of human resources and infrastructure as well as the lack of budget from the government so that the government of Padang Pariaman Regency needs to increase human resources and infrastructure to support the success of e-development government in Padang Pariaman Regency.
Pengaruh Ukuran Pemerintah, Pendapatan Per Kapita Dan Leverage Terhadap Keteraksesan Internet Financial Report Oleh Pemerintah Daerah
Authors: Anthony Putra Anugerah Akbar , Syofyan Efrizal
Published: July 2021

This study aims to analyze 1) How does the size of the government affect the accessibility of internet financial report by the Regency / City Regional Government in West Sumatra Province, 2) How does the income per capita affect the accessibility of internet financial report by the Regency / City Regional Government in the West Sumatra Province, 3) How does leverage affect the accessibility of internet financial report by Regency/City Governments in West Sumatra Province, 4) Does the size of the government, per capita income and leverage jointly affect the accessibility of internet financial report by Regency/City Governments in West Sumatra Province . The results of the study found variables of government size, per capita income and unaffected leverage on the accessibility of internet financial report by the Regency / City Regional Government in West Sumatra Province
Pengaruh Pendapatan Asli Daerah, Ukuran Pemerintah Daerah, Dan Kompleksitas Pemerintah Daerah Terhadap Kelemahan Pengendalian Internal Pemerintah Daerah
Authors: Saferi M. , Mulyani Erly
Published: July 2021

This study aims to examine the effect of local revenue, size of local government, and complexities of local government on internal control weaknesses in West Sumatra province. This study is categorized as causative research. The population in this study are local governments of West Sumatra province of 2014 to 2017. By using purposive sampling method, there were 19 local goverments as the research’s sample. The type of data used is secondary data and used is panel regression analysis. The results of this study indicate that local revenue, size of local government, and complexities of local government has no significant effect on internal control weaknesses of local governments.
Analisis Kualitas Pengungkapan Laporan Keuangan Dalam Website Pemerintah Daerah
Authors: Al Asyari Septem , Helmy Herlina
Published: July 2021

The research aims to determine the extent of the quality of local government websites in regencies / cities in Bengkulu and the provision of website services that are transparent, accountable, and accessibility. The research approach used is quantitative-descriptive. Documentation, literature, and interviews are used in the process of collecting data using scoring analysis techniques. The results of this research showed: (1) the quality of local government websites in districts / cities in Bengkulu is still low (2) the low causative factor of local government websites is the limited information on the website especially financial information and the lack of evaluation conducted by the government (3) steps that can be taken in order to overcome these obstacles, namely regular training of human resources in the management of local government website, evaluation of website development, and application of sanctions on local government websites that are not in accordance with standards.
Pengaruh Profitabilitas, Leverage, Dan Komposisi Dewan Komisaris Independen Terhadap Pengungkapan Corporate Social Responsibility
Authors: Herdi Fitri , NR Erinos
Published: July 2021

This study aims to determine the effect of profitability, leverage, and the composition of the independent board of commissioners on the disclosure of corporate social responsibility. The population in this study were mining companies listed on the Indonesia stock Exchange (IDX) in 2014 to 2018. The research sample was determined using a purposive sampling method, and a total sample of 10 mining companies. The data used is secondary data. Data collection techniques with documentation at www.idx.co.id . The analytical method used is Moderated Regression Analysis. The results showed that profitability had a positive and not significant effect on CSR, leverage had a negative and not significant effect on CSR, and the composition of the independen board of commissioners had a negative and not significant effect on CSR
Pengaruh Kualitas Sumber Daya Manusia, Implementasi Sistem Informasi Manajemen Daerah Dan Penerapan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah
Authors: Hendri Meisy , NR Erinos
Published: July 2021

This study aims to empirically pirove the influence of the quality of human resources, the implementation of regional management information systems (SIMDA) and the application of government accounting standards to the quality of local government financial reports. This research is causative research. The population in this study was 39 Regional Organizations (OPD) of West Sumatra Province. The sample in this study used the Total Sampling method. The type of data used in this study is primary data. Data collection techniques using a questionnaire consisting of 3 respondents in each OPD so that the questionnaire distributed was 117 questionaires. The analytical method used is Multiple Regression Analysis using SPSS version 20.00. The results showed: the quality of human resources, implementation of regional management information systems and the application of government accounting standards have a positive effect on the quality of local government financial reports.
Pengaruh Konservatisme Akuntansi Terhadap Underpricing Saham IPO (Initial Public Offering)
Authors: Andani Meri , Taqwa Salma
Published: July 2021

This study examines how the effect of accounting conservatism to IPO’s underpricing and information asymmetry effect the association of accounting conservatism with IPO’s underpricing. The sample of this study using the 97 a-shares companies that went public through IPO’s at both Indonesia Stock Exchage during 2015-2018. Sampling was done by using total sampling method. The type of data used is secondary data obtained from annual report companys and stock price. Based on regression analysis with Eviews9 we find (1) Accounting conservatism has no effect to IPO’s underpricing. (2) Has no effect of high information asymmetry or low information asymmetry on association between accounting conservatism and IPO’s underpricing.
Studi Fenomenologi Akuntabilitas Dalam Proses Konversi Bank Nagari Sumatera Barat Menjadi Bank Nagari Syariah Sumatera Barat
Authors: Fitri Wellya , Sherly Vanica
Published: July 2021

This research aims to investigate how members of the organization view the role of accounting and accountability in sharia entities before converting from convensional banks to sharia banks.  This research is a type of phenomenological research.  Data collection techniques are guided free interviews.  The interview were conducted with employees of the Bank of Nagari Syariah Unit of West Sumatera and the sharia Unit of Payakumbuh branch.  The results of this research proved that (1)The Imperfect  implementation of Sharia accounting on Bank Nagari Syariah Unit of West Sumatera related to the concept of time period in terms of zakat reporting and withdrawal, thus making the implementation of the Islamic accounting system has not fulfilled the rules expected, (2) Low quality of human resources residing in the sharia branches related to sharia accounting and accountability, because they didn’t realizing that the sharia system is run from the basic knowledge of sharia and sharia responsibility as a good Muslim, (3) Sharia units cannot fully run a Sharia products as a whole because is constrained by the capitalist rules that must be followed without any other options such as accounting concepts in monetary units, (4) The low level of public awareness that chooses to become a Sharia Bank client to fully carry out pure sharia from its own instinctively
Analisis Kinerja Bank Umum Dengan Menggunakan Metode Rating Bank Berbasis Resiko
Authors: Islamey Dagna Alodia , Syofyan Efrizal
Published: July 2021

This study intend to analyze the financial performance of State-Owned Commercial Banks (BUMN) during the period 2014-2018 with the RBBR (Risk Based Bank Rating) manner. The research method used to analyze the financial performance of BUMN banks is a descriptive method with a quantitative approach. The results showed that the overall financial soundness of BUMN banks since the 2013 until 2015 period from the risk profile factor analysis showed that BUMN NPL located in healthy condition and from the LDR side of BUMN banks were in sanely healthy condition. As for the factor of Good Corporate Governance (GCG) in general, BUMN Banks have managed and implemented GCG well. For earnings factors calculated by the ROA and NIM ratios as a whole, BUMN Banks are in very healthy condition. The evaluation of the capital factor using the CAR Ratio shows that all BUMN banks are in very healthy condition.
Pengaruh Konservatisme Akuntansi Terhadap Biaya Ekuitas Dan Peran Komite Audit Sebagai Moderasi
Authors: Andellsi Olvie , Afriyenty Mayar
Published: July 2021

This study was conducted to examine the effect of accounting conservatism on cost of equity capital and the role of the audit committee as moderation. This research is a type of causal associative research with quantitative approach. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. Samples were selected using a purposive sampling method with a total sample of 280 samples. Cost of equity capital is measured using the Ohlson (1995) model. Accounting conservatism is measured by the Givoly and Hayn (2000) model. The role of the audit committee is measured through the experience and capabilities possessed in the field of accounting and finance. The results showed that accounting conservatism had a significant negative effect on the cost of equity capital. In addition, the role of the audit committee is able to moderate the relationship between accounting conservatism and the cost of equity capital. For further research is expected to expand the object and year of research because in this study only examined manufacturing companies for the 2014-2018 observation year. In addition, further research can look for other independent variables if you want to do the same research.
Faktor Determinan Mahasiswa Tingkat Pertama Dalam Pengambilan Keputusan Memilih Program Studi Akuntansi S1 Universitas Negeri Padang
Authors: Cheisviyanny Charoline , Pratama Ravi
Published: July 2021

This study aims to analyze the factors that determine first year accounting students in choosing an undergraduate accounting study program of Universitas Negeri Padang. These factors are interests, self-potential, parental support, job opportunities, costs, university image, collective decisions, school recommendation. The population in this study was the first year accounting students of Universitas Negeri Padang. The sample is determined based on the non-probability sampling method. The data used in this study are primary data. This study used a questionnaire to collect data. The analytical method is multiple linear regression analysis. The results showed interest, self-potential, and job opportunities have significant influences on decision making in selecting accounting study program of Universitas Negeri Padang. While parental support, fees, university assessments, collective decisions and school recommendation have no effect. Further researches are expected to explore other universities because each university has different charactetistics of students and a unique culture.
АНАЛІЗ ТА ОЦІНКА СУЧАСНОГО СТАНУ РОЗДРІБНОГО БАНКІВСЬКОГО БІЗНЕСУ В УКРАЇНІ У СФЕРІ КРЕДИТУВАННЯ
Authors: Заславська О.І.
Published: July 2021

У статті розглянуто питання розвитку роздрібного банківського кредитування в Україні. Проведено аналіз динаміки активів і кредитного портфеля банків України. Досліджено особливості формування роздрібного кредитного портфеля українських банків, здійснено аналіз його структури та якості у 2015-2019 роках. Представлено результати аналізу процентної політики українських банків у сфері роздрібного кредитування. Окреслено напрями вдосконалення системи банківського менеджменту на кредитному ринку роздрібних послуг у контексті впровадження інноваційних технологій у сферу банківського бізнесу в Україні.
ОСОБЛИВОСТІ КРАУДФАНДИНГУ ЯК СУЧАСНОГО МЕТОДУ ФІНАНСУВАННЯ ІНВЕСТИЦІЙНИХ ПРОЄКТІВ
Authors: Мінкович В.Т. , Свадеба В.В.
Published: July 2021

У статті розглянуто сутність краудфандингу та особливості його функціонування, охарактеризовано основні види даного методу фінансування інвестиційних програм і проєктів та визначено його головні специфічні ознаки. Досліджено відомі краудфандингові платформи та проаналізовано показники їх функціонування. Охарактеризовано механізм роботи краудфандингу, виділено основні його переваги як для інвесторів, так і для власників ідей. Також розглянуто перешкоди розвитку цієї моделі фінансування та запропоновано шляхи вирішення наявних проблем.
КРИТЕРІЇ ВИОКРЕМЛЕННЯ ПЕРСПЕКТИВНИХ ПУНКТІВ ПРОПУСКУ УКРАЇНСЬКО-УГОРСЬКОГО КОРДОНУ В МЕЖАХ ЗАКАРПАТТЯ
Authors: Габчак Н.Ф. , Дубіс Л.Ф. , Маляр Е.М.
Published: July 2021

В статті досліджено особливості транспортної інфраструктури на українсько-угорській ділянці в межах Закарпатської області (Україна). Обґрунтовано актуальність досліджень та необхідність вдосконалення існуючої транспортної мережі, а також важливість технічного забезпечення пасажиро- та вантажопотоків на території дослідження. Доведено, що Угорщина є головним партнером у зовнішньоекономічних зв’язках регіону. Проаналізовано основні тенденції розвитку регіональної політики двох країн та розглянуто проблеми та перспективи щодо відкриття нових пунктів пропуску на українсько-угорській ділянці кордону в межах Закарпаття.