bluuebunny/crossref_metadata_2025 huggingface dataset:
Predicting high-harm offending using national police information systems: an application to outlaw motorcycle gangs
Authors: Cubitt Timothy , Morgan Anthony
Published: March 2024

Risk assessment is a growing feature of law enforcement and an important strategy for identifying high-risk individuals, places and problems. Prediction models must be developed in a transparent way, using robust methods and the best available data. But attention must also be given to implementation. In practice, the data available to law enforcement from police information systems can be limited in their completeness, quality and accessibility. Prediction models need to be tested in as close to real-world settings as possible, including using less than optimal data, before they can be implemented and used. In this paper we replicate a prediction model that was developed in New South Wales to predict high-harm offending among outlaw motorcycle gangs nationally and in other states. We find that, even with a limited pool of data from a national police information system, high-harm offending can be predicted with a relatively high degree of accuracy. However, it was not possible to reproduce the same prediction accuracy achieved in the original model. Model accuracy varied between jurisdictions, as did the power of different predictive factors, highlighting the importance of considering context. There are trade-offs in real-world applications of prediction models and consideration needs to be given to what data can be readily accessed by law enforcement agencies to identify targets for prioritisation.
Comparison of International and Local Auditing Standards: Practical Implications
Authors: Pratama Miko
Published: March 2024

This qualitative literature review explores the practical implications of auditing standard convergence, focusing on audit quality and financial reporting practices. The research aims to analyze the impact of international auditing standards, particularly the International Standards on Auditing (ISAs), on audit quality across different jurisdictions. The methodology involves a systematic search and analysis of relevant academic articles, books, reports, and scholarly sources. Data collection includes comprehensive searches of academic databases and hand-searching for relevant journals. Data analysis employs thematic analysis and quality appraisal criteria for evaluating qualitative research. The findings suggest that the adoption of ISAs is associated with improvements in audit quality due to their principles-based approach and emphasis on professional judgment and skepticism. However, the extent of improvement varies depending on the regulatory environment and institutional context. Challenges in achieving convergence arise from differences in legal systems, cultural norms, and regulatory environments across countries. Despite efforts towards convergence, discrepancies exist in research findings regarding the impact on financial reporting quality. Factors moderating this relationship include regulatory oversight, contextual differences, and institutional infrastructure. The study underscores the need for nuanced approaches to standard-setting and implementation to address these challenges effectively.
The Influence of Leadership in Audit Teams on Audit Effectiveness
Authors: Noch Muhammad Yamin
Published: March 2024

The research investigates the influence of leadership within audit teams on audit effectiveness, aiming to understand the dynamics between leadership styles and contextual factors in shaping audit outcomes. Employing a quantitative descriptive approach, data is collected through surveys administered to audit professionals across various industries. Leadership styles, including transformational, transactional, and laissez-faire approaches, are assessed alongside contextual factors such as organizational culture, audit complexity, and team composition. Results reveal that transformational leadership positively correlates with audit quality and team performance, while transactional and laissez-faire leadership exhibit varying effects. Organizational culture, particularly ethical leadership practices, significantly influences audit effectiveness, fostering trust, accountability, and adherence to professional standards. Audit complexity moderates the relationship between leadership and audit effectiveness, highlighting the importance of adaptability and strategic acumen in guiding audit teams through complex engagements. Moreover, team composition, specifically diversity, impacts leadership dynamics and team performance, emphasizing the need for inclusive leadership practices. Overall, the study contributes to a nuanced understanding of the role of leadership in audit effectiveness, providing insights for audit firms and organizations to optimize leadership practices and enhance audit outcomes.
Tingkat kepuasan konsumen dalam belanja di Ayam Penyet Surabaya: Pengaruh label halal, kualitas pelayanan Islami, dan atmosfer toko
Authors: Safrudin Ryan , Saifudin Saifudin
Published: March 2024

This research aims to determine the influence of halal labels, Islamic service quality, and store atmosphere on repurchase intention, with consumer satisfaction as an intervening variable. The number of samples in this research was 100 respondents. The data analysis technique was carried out using path analysis. The research results show that the halal label is insignificant to consumer satisfaction, while Islamic service quality and Store Atmosphere are significant. Islamic service quality has a positive effect on repurchase intention. The Store Atmosphere halal label is not significant in repurchase interest. Consumer satisfaction has a positive effect on repurchase interest. Halal labels cannot be mediated by repurchase interest, while Islamic service quality and store atmosphere can be mediated by consumer satisfaction with repurchase intention.
Risky Business: Data-At-Risk in a Dynamic and Evolving Multidisciplinary Research Environment
Authors: Patterton Louise H. , Bothma Theo J. D. , Van Deventer Martie J.
Published: March 2024

At-risk data is an unfortunate research reality and can be present in all data formats in a range of research disciplines. This is defined as data that are at risk of loss due to various factors, including deterioration of the media, lack of accompanying documentation and data that exists in non-digital formats, which are often irreplaceable. Continued access to older data has a range of benefits. The factors that place valuable data at risk are therefore a cause for concern. This paper reports on a multi-method case study, comprising a survey and interviews. A web-based questionnaire was distributed to all research group leaders based at a leading South African research institute. This was followed by one-on-one interviews that were held with a sub-section of the same group of researchers. The combined findings of the two methods enabled a picture to be formed regarding factors that jeopardise research data, data rescue obstacles that the researchers encountered and the state of data rescue at the institute.
Several recommendations and strategies are put forward to address identified risk factors and challenges. Suggestions include the launch of a data rescue project, awareness training around data at risk, involving the institute’s library and information services (LIS) section in data rescue and launching continued efforts to acquire a dedicated institutional data repository. It is also important to ensure that the scope of project risk management includes data considerations. The combined implementation of recommendations is anticipated to ensure the accessibility and usability of older at-risk data and reduce the chances of current and future data becoming compromised.
Análise das relações raciais em um livro didático de biologia contemporâneo à sanção da lei 10.639/03
Authors: Alves de Sousa Junior Manuel
Published: March 2024

O racismo estrutural está enraizado na sociedade brasileira, inclusive no livro didático de biologia. As leis n°. 10.639/2003 e n°. 11.645/2008 trouxeram ganhos importantes para a educação das relações étnico-raciais. O Programa Nacional do Livro Didático é muito importante pois promove a universalização de seu acesso para estudantes de todo o país. Em alguns casos, são os únicos livros que os alunos terão em suas vidas. Esta pesquisa analisou um livro didático de biologia contemporâneo à sanção da lei 10.639/03 do ensino médio sobre as relações étnico-raciais. Foram verificadas um total de 575 imagens, sendo 551 técnicas e 24 representativas. Essas últimas foram analisadas quanto ao seu conteúdo e, na análise, foi confirmado o racismo estrutural. É necessário que o negro seja inserido nos livros para que a população brasileira seja representada nas obras, visto que 56% da população brasileira é negra. A sugestão é que essa pesquisa continue analisando livros mais recentes para fins comparativos.
Passo Fundo como região política no início do século XX
Authors: Vogelmann Becker Greicon Wagner
Published: March 2024

Passo Fundo como município tinha uma área territorial bem maior do que na atualidade, essa vastidão foi sendo perdida ao longo do século passado. A região de Passo Fundo como conhecemos engloba uma série de municípios que como referência essa cidade e compartilham traços e características em comum. Politicamente a cidade era dominada entre 1889-1930 pelo Partido Republicano Rio Grandense, PRR, que governou de forma autoritária esse município.
Functional Linear Regression: A Case Study from the Food Industry
Authors: Knížat Peter
Published: March 2024

A problem of analyzing functions in statistics is a very recent phenomenon that has been extensively investigated. The functionality in observed data, that is, when data are generated through a process naturally described as functional, occurs in many areas of sciences. For example, time series in financial engineering, imagining records in medicine, or spectrometric wavelengths in chemometrics can be considered as a discrete approximation of a continuous set of mathematical objects. In the initial step, observed real-valued data are transposed into functional data by smoothing or interpolation technique. These functional objects can then be directly used in the framework of statistical regressions. The aim of this paper is to show an estimation of the functional linear regression, where the observed covariate is functional, and its corresponding response is scalar. In the empirical study, we utilize spectrometric data with an objective to predict the fat content in a meat sample given the spectrum of absorbances, which are recorded through the infrared analyzer, by using the estimated functional linear regression. The functional regression coefficient is estimated through the basis spline expansion, for which we evaluate a different number of basis splines and propose the best predictor estimator.
Climate transition risk and the role of bank capital requirements
Authors: García-Villegas Salomón , Martorell Enric
Published: March 2024

How should bank capital requirements be set to deal with climate-related transition risks? We build a general equilibrium macro banking model where production requires fossil and low-carbon energy intermediate inputs, and the banking sector is subject to volatility risk linked to changes in energy prices. Introducing carbon taxes to reduce carbon emissions from fossil energy induces risk spillovers into the banking sector. Sectoral capital requirements can effectively address risks from energy-related exposures, benefiting household welfare and indirectly facilitating capital reallocation. Absent carbon taxes, implementing fossil penalizing capital requirements does not reduce emissions significantly and may threaten financial stability. During the transition, capital requirements can complement carbon tax policies, safeguarding financial stability and trading off long-run welfare gains against lower investment and credit supply in the short run.
ETHNOREGIONAL COMPONENT IN THE EDUCATIONAL PROCESS OF SECONDARY SCHOOLS IN KARACHAY-CHERKESSIA (LATE 1980S -1990S)
Authors: ПАФОВ А.М.
Published: March 2024

Статья посвящена процессу институциализации этнорегионального компонента в системе среднего образования Карачаево-Черкесии в конце 1980-х – 1990-х гг., его итогам и последствиям. Отмечается, что процесс урбанизации населения Карачаево-Черкесии, формирование полиэтничной среды, рост межнациональных браков привели к тому, что к середине 1980-х гг. часть горской молодежи, проживавшей в городах, стала утрачивать родной язык, представление о духовной и материальной культуре своего народа. В работе подчеркивается, что лишь с началом демократических перемен во второй половине 1980-х гг. народы Карачаево-Черкесии получили возможность реализовать свое конституционное право на обучение на родном языке. Отражением этих процессов стало внедрение в образовательный процесс школ региона этнорегионального компонента, позволявшего учащимся овладеть родным языком, получить представление о духовной и материальной культуре своего народа, его обычаях и традициях, литературе и истории. Важнейшую роль в стабильном преподавании этнокомпонента в школах Карачаево-Черкесии сыграл региональный институт повышения квалификации учителей, обеспечивший переподготовку педагогов, создание учебников и методических пособий. В целом период конца 1980-х – 1990-х гг. стал эпохой наивысшего присутствия этнорегионального компонента в системе среднего образования Карачаево-Черкесии.

This article explores the institutionalization of the ethnoregional component within the secondary education system of Karachay-Cherkessia during the late 1980s and 1990s, as well as its results and consequences. The study highlights how urbanization, the emergence of a multiethnic environment, and increased interethnic marriages in Karachay-Cherkessia resulted in a decline of native language proficiency and the erosion of the cultural heritage among the mountain youth residing in cities by the mid-1980s. However, the onset of democratic reforms in the latter half of the 1980s provided an opportunity for the peoples of Karachay-Cherkessia to exercise their constitutional right to receive education in their mother tongue. The reflection of these processes was the introduction of an ethnoregional component into the educational process of schools in the region, which allowed students to master their native language, get an idea of the spiritual and material culture of their people, their customs and traditions, literature and history. The most important role in the stable teaching of the ethnocomponent in schools of Karachay-Cherkessia was played by the regional Institute for teacher training, which provided retraining of teachers, the creation of textbooks and teaching aids. In general, the end of the 1980s–1990s was the period of the highest presence of the ethnoregional component in the secondary education system of Karachay–Cherkessia.
Karakteristik Fluida Mata Air Panas Desa Kasuratan Kabupaten Minahasa menggunakan Spektroskopi Spektrofotometer dan FTIR
Authors: Jawongkay Omie , Wenas Donny Royke , Pulingkareng Noldy , Tumbel Selfie , Mena Budi , Bujung Cyrke
Published: March 2024

Indonesia has a geothermal energy potential of around 40 percent of the world's total geothermal energy, placing Indonesia as one of the countries rich in geothermal energy potential. North Sulawesi Province is one of the provinces in Indonesia that has geothermal potential. This research aims to determine the characteristics of hot spring fluids in Kasuratan Satu Village, Minahasa Regency using a spectrophotometer and FTIR. The method used is a geochemical method to study the characteristics of hot spring fluids and FTIR characterization. The results of the research show that the fluid characteristic of the hot spring manifestation in Kasuratan Satu Village is sulfate water (SO4), this is by FTIR measurements.
K-Means Clustering of the Iris dataset using the Perl language
Authors: Diptarshi Mitra
Published: March 2024

Generally, the Perl programming language is not used in the domains of Machine Learning and Data Science. This study tries to find out whether Perl can be used for writing codes involving Machine Learning and Data Science. Here, it has been observed that Perl can be used to successfully implement the K-Means Clustering algorithm from scratch. Thus, Perl may be used for solving problems by applying Machine Learning and Data Science.
Penggunaan Alat Bantu Pembelajaran untuk Meningkatkan Hasil Belajar Passing Bolavoli pada Siswa X MAN 1 Kota Kediri Tahun Ajaran 2023/2024
Authors: Fernanda Mohammad Rullian Okta , Bekti Ruruh Andayani , Muharram Nur Ahmad
Published: March 2024

Tujuan Penelitian ini adalah untuk meningkatkan hasil belajar passing bawah bolavoli dengan penerapan alat bantu pada Siswa Kelas X MAN 1 Kota Kediri Tahun Ajaran 2023/2024. Penelitian ini merupakan Penelitian Tindakan Kelas (PTK). Penelitian ini dilaksanakan dalam dua siklus, terdiri empat tahap dalam setiap siklusnya yang terdiri dari perencanaan, pelaksanaan tindakan, observasi, dan refleksi. Subjek penelitian adalah Siswa Kelas X MAN 1 Kota Kediri Tahun Ajaran 2023/2024 yang berjumlah 26 peserta didik yang terdiri atas 15 peserta didik putra dan 11 peserta didik putri. Teknik pengumpulan data dengan tes dan observasi. Hasil analisis data pada siklus I diperoleh hasil belajar sebesar 26 peserta didik (100%) yang berhasil mencapai KKM pada aspek pengetahuan. Dalam Siklus I pembelajaran passing bawah bolavoli aspek sikap sosial dan spiritual terdapat terdapat 1 peserta didik (4%) mendapat kategori Sangat Baik (A), terdapat 23 peserta didik (88%) mendapat kategori Baik (B), dan terdapat 2 peserta didik (8%) mendapat kategori Cukup (C). Dalam Siklus I pembelajaran passing bawah bolavoli aspek keterampilan passing bawah bolavoli terdapat 8 peserta didik (28%) yang berhasil mencapai KKM dan 18 peserta didik (72%) yang belum mencapai KKM Pada siklus II hasil belajar terjadi peningkatan lagi dari pada siklus I dalam pembelajaran passing bawah bolavoli terdapat 26 peserta didik (100%) yang berhasil mencapai KKM pada aspek pengetahuan. Dalam Siklus II pembelajaran passing bawah bolavoli aspek sikap sosial dan spiritual terdapat terdapat 3 peserta didik (12%) mendapat kategori Sangat Baik (A), terdapat 23 peserta didik (88%) mendapat kategori Baik (B). Dalam Siklus II pembelajaran passing bawah bolavoli aspek keterampilan passing bawah bolavoli terdapat 24 peserta didik (92%) yang berhasil mencapai KKM dan 2 peserta didik (8%) yang belum mencapai KKM. Berdasarkan hasil penelitian ini diperoleh kesimpulan bahwa dengan penerapan alat bantu dapat meningkatkan hasil belajar passing bawah bolavoli pada Siswa Kelas X MAN 1 Kota Kediri Tahun Ajaran 2023/2024.
Analisis Usability pada Aplikasi Siakad Gofeeder STP Reinha Larantuka Menggunakan Metode User Experience
Authors: Deta Bernadete , Nobertus Pati Sekosi Nobertus Pati
Published: March 2024

Penelitian ini bertujuan untuk mengetahui tingkat kepuasan pengguna dan penemuan Gofeeder menggunakan metode User Experience (UX), serta memberikan rekomendasi perbaikan sistem tersebut berdasarkan atas hasil penelitian. Ada beberapa aspek yang di kaji dalam penelitian ini yaitu effectiviness (efektivitas), efficiency (efisiensi), dan kepuasan pengguna (satisfaction) menggunakan Gofeeder Sekolah Tinggi Pastoral Renha Rosari Larantuka di tinjau dari pengguna mahasiswa.(Heimgärtner, 2014) Analisis Usability pada sistem informasi sangat penting di lakukan untuk menghasilkan sistem yang mudah, efektif, efisien, dan tepat guna bagi penggunanya. Untuk menciptakan sistem informasi akademik perluh memperhatikan aspek Usability sebagai kunci keberhasilan dan syarat penerimaan pengguna terhadap aplikasi tersebut. Pengujian Usability bertujuan untuk menentukan apakah sebuah aplikasi sudah sesuai dengan kebutuhan pengguna atau belum (User Experience). Pada penelitian ini di lakukan pengujian Usability pada Sekolah Tinggi Pastoral Renha Rosari Larantuka dengan menggunakan metode wawancara. Metode wawancara di lakukan untuk mengukur User E xperience sehingga dapat diketahui opini pengguna terhadap Gofeeder. Pada tahap ini peneliti mengukur tingkat Usability dengan 3 aspek yakni aspek efektivitas (effectiviness), aspek efisiensi (efficiency), dan aspek kepuasan pengguna (satisfaction) dengan menyebarkan kuesioner google form kepada 82 responen untuk mengetahui tingkat kepuasan sistem informasi web pada Civitas STP Reinha Larantuka. Hasil pengukuran usability nilai skor persentase keseluruhan sebesar 84,16%, pada tabel kategori kelayakan masuk dalam interval 80 sampai 100, sehingga dapat di ambil kesimpulan bahwa hasil dari pengukuran Usability pada Website STP Reinha Larantuka memiliki nilai “Sangat Bermanfaat”.
Implementasi Restful Web Service pada Aplikasi Surat Keterangan Pendamping Ijazah (SKPI) Berbasis Web
Authors: Retnowati Sri , Nugroho Ditya Dwi
Published: March 2024

Perkembangan teknologi saat ini banyak pekerjaan manusia yang digantikan dengan mesin-mesin, dan paling banyak digunakan pada saat ini yaitu komputer. Teknologi komputer pada saat ini sudah masuk keseluruh aspek kehidupan, terutama pada bidang pendidikan. Saat ini proses belajar mengajar sangat dipengaruhi oleh perkembangan teknologi. Sistem yang akan dikembangkan dalam bentuk website dengan teknologi RESTFUL web service. Metode pengembangan yang digunakan dalam penelitian ini adalah metode waterfall yang terdiri dari empat tahap pengembangan yaitu: (1) Analisis, (2) Desain, (3) Pengodean, dan (4) Pengujian. Setelah sistem ini selesai dibuat, dilakukan pengujian blackbox testing dan ujicoba kepada calon pengguna sistem untuk melihat kelayakan sistem. Berdasarkan hasil penelitian menyatakan bahwa aplikasi pembuatan Surat Keterangan Pendamping Ijazah (SKPI) ini dapat mempersingkat waktu dan lebih efisien dibanding dengan prosedur sebelumnya yang masih menggunakan cara yang manual atau semi manual. Selain itu, berdasarkan hasil pengujian blackbox dan ujicoba oleh calon pengguna menunjukkan bahwa sistem telah berjalan dengan baik dan sesuai dengan yang diharapkan. Dengan demikian dapat dikatakan bahwa sistem ini telah layak untuk diterapkan.
The Influence of Parents' Role on Children's Learning Motivation and Discipline as a Impact of the Covid-19 Outbreak
Authors: Putri Mardiani Desika
Published: March 2024

This research aims to analyze the influence of the role of parents on learning motivation and learning discipline of children as a result of the Covid-19 outbreak and explain how much influence this has. The location of this research is the Islamic Education Institute of Kindergarten Al-Ishlah Ngale, Ngawi Regency by taking a sample of 74 people. This research uses quantitative research methods and data collection techniques in the form of questionnaires, interviews and documentation. Assessment of the questionnaire is using a Likert scale and presenting the data using an interval scale, while data processing uses the SPSS version 25 software. The results of data processing show that Ho is rejected and Ha is accepted, with the regression test results obtained by the F test value of 4.319> F table 3.97 for variable X to Y1 and F value of 7.168> F table 3.97 for regression test of variable X against Y2. Taking into account the significance value of both <0.05, it is concluded that there is a significant influence between the role of parents and children's learning motivation and children's learning discipline. This conclusion is supported by the results of the T test with a value of 2.078 and 0.09 which are> 1.993 T table. Furthermore, the value of R square for variable X on Y1 is 0.57 illustrating the magnitude of the influence of the role of parents on children's learning motivation is 57% and the value of R square is 0.91 for variable X on Y2 illustrates the large influence of the role of parents on children's learning discipline. by 91%. The direction of this research is positive, indicated by the regression equation Ŷ = 29.571 + 0.252X and Ŷ = 22.230 + 0.251X. Thus, the higher the role of parents, the more children's motivation and discipline will increase.
The Role of Parents in Improving Students' Religious Attitudes
Authors: Yuliana Resma , Nurjanah Ida
Published: March 2024

The religious attitudes of students today have a negative tendency, including a lack of discipline in performing prayers, lazy to read al-Qur’an and refuting the words of older people. This is influenced by the family environment, community environment, and school environment. As for what was being studied by researchers at MI Ma'arif Cekok Ponorogo found that the problem of students’s religious attitudes apart from being influenced by the above there are also other factors, there is peer interaction and lack of attention and affection from their parents, because most of the children are living his parents work. Therefore, every parent must give attention and affection to their children, this is one of the strategies and ways to encourage children to learn religion. Parents can provide direct role models for children on how to perform prayers, guide learning al-Qur'an, assist children in memorizing prayers and parents can rewards to children who show their good performance in the religious program. In addition, parents must always supervise their children in carrying out any activities, because that environment is very influential on the development of a child. If the environment is good, the child will develop well, and vice versa if the environment is not good then the child will follow bad things. Recently, the forms of religious attitudes of children is belief in heredity (customs), belief in awareness, religious indecision and disbelief in God.
Application of the SOLE (Self Organized Learning Environments) Learning Model in Improving Student English Learning Outcomes
Authors: Rahayu Arum Putri
Published: March 2024

The aim from this study is to improve English skills mastery of students by applying the SOLE (Self Organized Learning Environment) learning model. The study conducted qualitative research by case study type. The research result showing the improvement of students self-confidence in explaining their idea towards other students, after getting the stimulus of challenging question from the teacher.
Investigation of drying with ultrasonic pretreatment on the chemical composition of the essential oil from Cyperus rotundus L. tubers
Authors: Ribeiro Tatiany Ciríaco , Albuquerque Caroline Fernanda , Ávila Mariane Borges Rodrigues de , Demuner Antônio Jacinto , Fonseca Maira Christina Marques , Melo Evandro de Castro , Silva Luís César da , Carneiro Antônio Policarpo Souza
Published: March 2024

Drying is an important step, as it extends plant durability and delays the development of undesirable microorganisms. However, depending on the drying method, conditions involved and plant species, changes can occur in the plants, which can improve or reduce their medicinal properties. Ultrasonic pretreatment has the advantage of facilitating water migration into the cells, improving the drying rate. In this context, the objective of this study was to evaluate the influence of different drying temperatures associated with ultrasonic pretreatment, on the chemical composition of the essential oil from Cyperus rotundus L. tubers. The assays were conducted according to a Central Composite Rotational Design (CCRD), considering two factors with the following ranges: duration of the ultrasonic bath from 0 to 40 minutes, drying air temperature from 40 to 70 ºC. The essential oil was extracted by hydrodistillation and its constituents were identified by gas chromatography coupled to mass spectrometry (GC–MS). Twenty-four compounds were identified in C. rotundus essential oil, corresponding to more than 70% of the total peak areas resulting from the chromatographic reading. In the twelve drying treatments evaluated, the compounds 3,4-dimethyl-3-cyclohexen-1-carboxaldehyde, caryophyllene oxide and α-cyperone were found at higher concentrations (between 17.85-25.38%; 17.27-25.26%; 4.95-11.34%, respectively) in eleven; in treatment 11, the major compounds were caryophyllene oxide (23.40%), 3,4-dimethyl-3-cyclohexen-1-carboxaldehyde (21.5%) and humulene (8.41%). At high temperatures and long ultrasonic times, a lower quality of C. rotundus essential oil was observed. The best results were obtained at intermediate ultrasonic bath temperatures and times, where there was an improvement in quality compared to fresh tubers (control).
Application of Digital Technology to Improve the Quality of Learning in the Era of Revolution 4.0
Authors: Nainggolan Rafael Owen Kevin , Siboro Sari Agustina , Ginting Lentina Nerisa Br.
Published: March 2024

In the era of the Fourth Industrial Revolution, digital technology has emerged as a transformative force reshaping the global education landscape. This research aims to examine the application of digital technology in enhancing the quality of learning in the era of Revolution 4.0. Through literature analysis, we explore various ways in which digital technology can be utilized to improve the effectiveness of learning, including the use of online learning platforms, integration of artificial intelligence in the learning process, implementation of augmented reality and virtual reality in learning experiences, and utilization of big data for personalized learning. The research findings indicate that the use of digital technology in education has brought positive impacts in enhancing the quality of learning by improving accessibility, interactivity, and personalization. However, challenges such as access gaps, infrastructure limitations, and integration of technology with traditional curricula remain hurdles that need to be addressed. Therefore, collaborative efforts among governments, educational institutions, and industries are required to optimize the utilization of digital technology in advancing education in the era of Revolution 4.0.
Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governace Terhadap Nilai Perusahaan
Authors: Selviyanti Dewi , Jaurino Jaurino , Wilda Sari
Published: March 2024

This This study aims to see how the Effect of Corporate Social Responsibility, the mechanism of Good Corporate Governance on the Value of Mining Companies listed on the Indonesia Stock Exchange in 2017-2019. The independent variables used in this study are Corporate Social Responsibility, Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, and Audit Committee. The research sample obtained in this study were 18 companies. Data analysis techniques used are descriptive statistics, classical assumption test and multiple linear regression analysis. The results of the study using multiple linear regression analysis show that Corporate Social Responsibility has a significant effect on Firm Value with a significance value of 0.046 greater than 0.05. Managerial Ownership has a positive and significant effect on Firm Value with a significance value of 0.000 less than 0.05. Institutional Ownership Composition has a significant effect on Firm Value with a significance value of 0.006 greater than 0.05. The Independent Board of Commissioners has a significant negative effect on company value with a significance value of 0.038 greater than 0.05. The Audit Committee has no significant effect on firm value with a significance value of 0.478 greater than 0.05.
Analisis Pengaruh Inflasi dan Kurs Terhadap Indeks Harga Saham Gabungan (IHSG)
Authors: Muhammad Fathul Ilmi Al-Hanif  , Fauzia Rahma Qurrota’aini  , Navisatul Muna  , Hanifah Ratih Prastiwi
Published: March 2024

This study aims to see the effect of inflation and exchange rates on the Composite Stock Price Index (IHSG). The object of this research is the Composite Stock Price Index (IHSG). The subject of this research is Inflation in 1999. The data used is time series data. The data analysis method used is a linear regression with a significant level of 0.05. The dependent variable in this study is the mixed stock price index (IHSG), while the independent variables in this study are inflation and the rupiah exchange rate. based on data analysis, inflation has an effect on the JCI as evidenced by the inflation regression coefficient of -3,212.908 with a significance value of 0.0462. The exchange rate has a positive and significant effect on the JCI as evidenced by the exchange rate regression coefficient of 0.699 with a significance value of 0.0. while the coefficient of determination is 0.765. This shows that 76.5% of the variation in the JCI dependent variable can be explained by the independent variables of inflation and exchange rates, while the remaining 23.5% is explained by other variables outside the research model.
Pengaruh Pengetahuan Pajak dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak
Authors: Irsal Fauzi  , Dewi Ari Ani
Published: March 2024

The importance of the role of taxes in development demands serious attention and efforts to ensure that the government has optimally collected taxes and distributed these tax revenues into development programs that improve welfare. The purpose of this study is to determine the effect of tax knowledge and tax amnesty on taxpayer compliance. The approach in this study uses quantitative methods, with sampling techniques using purposive sampling, as well as a sample of 100 respondents. The analysis technique uses multiple linear regression tests. The results showed that tax knowledge has a significant effect on taxpayer compliance and tax amnesty has a significant effect on taxpayer compliance.  This research has implications that the government should take policies and decisions to increase the role of tax amnesty and tax sanctions to overcome problems regarding non-compliance of taxpayers paying tax obligations and provide additional knowledge from other variables in increasing taxpayer compliance with paying taxes. The advice that can be submitted for further research is that you should use the method of direct interviews with respondents, so that more in-depth analysis results are obtained based on respondents' perspectives and perspectives on taxpayer compliance.
Analisis Tata Kelola Keuangan Desa Bandar Tengah
Authors: Zulia Almaida Siregar  , Bahrudi Effendi  , Ika Purnama Sari
Published: March 2024

Related to the regional autonomy policy, this makes the village government have to be independent in managing the resources that they have in the village. Local governments are demanded to be independent in managing the village resources they have well. The village government must be able to manage these funds in an accountable and transparent manner. This study aims to determine the governance system in managing Village Funds and to assess the accountability and transparency of Village Fund management in Bandar Tengah Village, Bandar Khalipah District. This study used a qualitative approach with descriptive data analysis. Minister of Home Affairs Regulation Number 20 of 2018 is an indicator used to assess accountability and transparency. The results of the study show that the governance system for managing Village Funds in Bandar Tegah Village for the 2021 fiscal year is in accordance with applicable laws and regulations, namely the Minister of Home Affairs Regulation Number 20 of 2018. Accountability for managing Village Funds in Bandar Tegah Village consists of several stages, namely planning stage, implementation stage, administration stage, reporting stage, and accountability stage. All stages can be carried out properly. For the planning stage, it is carried out properly and follows the applicable rules and regulations, so that the management of village funds at this stage is accountable and transparent because the community is involved in the process.
Analisis Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Mahasiswa Akuntansi
Authors: Feri Siswanto  , NPMA Durya
Published: March 2024

Disclosure of fraud committed by accounting students uses the Diamond Fraud concept. This study aims to determine the effect of the Fraud Diamond aspect on academic fraud in student circles. In this study, the research samples were 104 students who were taking auditing courses at Semarang State University in the accounting study program batches of 2020 and 2021. The Multiple Regression Analysis used in this study was to examine the combined and individual effects of independent variables on variables dependent. This analysis is preceded by a classical assumption test, which includes a normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. While the F test and t test are used for hypothesis testing. The results of this study indicate that pressure has no effect on fraud, rationalization has no effect on fraud and opportunity has no effect on fraud, while ability has an effect on fraud. The advice we can take regarding this discussion is the importance of prioritizing ethical principles and social values ​​in the academic environment, especially the Semarang State University campus environment.
Analisis Faktor-Faktor Yang Berpengaruh Terhadap Cash Holding pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2021
Authors: Kelly Cherie  , Hamaya Joya  , Jaqceline Valencia Lee
Published: March 2024

This study aims to test and analyze the factors affecting cash holding in the manufacturing industry listed on the Indonesia Stock Exchange from 2018 to 2021. Factors considered in this study include profitability, leverage, and liquidity. The population used in this study is the manufacturing industry and listed on the Indonesia Stock Exchange (IDX) with a total sample of 67 samples using the purposive sampling method. Multiple linear regression analysis is used via SmartPLS 3. The test results on the profitability variable  show that the profitability variable  has a negative effect on cash holding. Companies with high profits, then companies will tend to use their cash balances to develop business, add assets, meet investment opportunities, so that funds are not included in cash holding funds. Test results on variable leverage show that variable leverage negatively affects cash holding. Cash ownership is inversely proportional to leverage, so the relationship between these variables is negative because if internal funds are not enough, the company will use its liquid reserves, namely cash holding, before issuing debt. The test results on the liquidity variable show that the liquidity variable has a positive effect on cash holding. In line with the results of research which states that liquidity has a positive effect on cash holding. The findings of this study can be useful for policymakers, investors, and managers in formulating strategies to optimize cash holding in the manufacturing industry.
Pengaruh Komisaris Independen, Komite Audit dan Corporate Governance Terhadap Integritas Laporan Keuangan
Authors: Halasanni Agustina Pardede  , Dea Annisa
Published: March 2024

This study aims to examine whether independent commissioners, audit committees, and corporate governance affect the integrity of financial reports in various industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2018 to 2020. The type of research conducted was quantitative research using the quantitative method. associative. The research sample was determined using a purposive sampling technique, so as to produce a sample of 41 companies with a total of 123 observational data. The analytical test used is descriptive statistical analysis test, panel data regression model selection, panel data regression model selection test, classical assumption test, panel data regression analysis and hypothesis testing. The results in this study were tested using the panel data regression model which aims to obtain an overall picture of the influence of independent commissioners, audit committees, and corporate governance on the integrity of financial statements. Overall the research results are presented in tabular form to make it easier to read and understand. The results of the study prove that independent commissioners, audit committees and corporate governance have proven to have a significant effect on the integrity of financial statements.
Analisis Kesesuaian Tingkat Pengungkapan Transaksi Pihak Berelasi dengan PSAK 7
Authors: Akhmad Fikki Al Hidayah  , Yulinartati Yulinartati , Riyanto Setiawan
Published: March 2024

The purpose of this study aims to describe the level of disclosure of related party transactions in the manufacturing industry and compare between sectors as well as test and analyze its effect on firm value in manufacturing industries listed on the Indonesia Stock Exchange. Research Methods This research is a descriptive study using content analysis in related party reports in annual reports. To perform content analysis on a text, a code is given which is divided into several categories and then analyzed using conceptual analysis or relational analysis. Conceptual analysis functions to analyze and interpret the text by coding the text into manageable content categories. Meanwhile, relational analysis builds on conceptual analysis by examining the relationship between concepts in a text. The results of the study show that with regard to the Disclosure Practices of Related Party Transactions, manufacturing companies as well as other corporate entities listed on the Indonesia Stock Exchange (IDX) refer to the provisions of PSAK 7 of 2018. Related Party Disclosure Practices disclosed in the issuer's annual report can be grouped into 2 namely mandatory disclosure (mandatory disclosure) and voluntary disclosure (voluntary disclosure). The level of disclosure of related party transactions in manufacturing companies that are overall (oscore) gets a score of 64.4% and is categorized as a level of disclosure with moderate/medium compliance. The level of disclosure of related party transactions in manufacturing companies that are mandatory (mandatory) gets a score of 73.8% and is classified into a level of disclosure with a moderate level of compliance. As for voluntary disclosure, it gets a score of 58.2%. And can be classified into the level of disclosure with a low level of compliance.
Pengaruh Pertumbuhan Penjualan, Intensitas Aset Tetap, dan Risiko Perusahaan Terhadap Penghindaran Pajak
Authors: Winda Rizkia  , Tri Utami
Published: March 2024

This research aims to determine the effect of Sales Growth, Fixed Asset Intensity, and Corporate Risk on Tax Avoidance. This type of research is quantitative research with secondary data sources. The population in this research is Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sample selection method used was the Purposive Sampling method so that the samples obtained using this method were 22 out of 98 companies. In this research, descriptive statistical analysis techniques were used, panel data regression model testing, classical assumption testing, and processing program. The results of the research showed that the results of the simultaneous significant test or F test on the variabel Sales Growth, Fixed Asset Intensity, and Corporate Risk have a simultaneous or joint effect on Tax Avoidance. Then, the results of the partial significant test ot t test on the Sales Growth variable have no partial effect on Tax Avoidance. Meanwhile, The Fixed Asset Intensity variable has a partially positive effect on Tax Avoidance and the Corporate Risk variable has a partialyy negative effect on Tax Avoidance.
Analisis Bisnis Rokok Tradisional dalam Novel Gadis Kretek Karya Ratih Kumala
Authors: Davina Catharine Utami  , Farah Diva Amelia  , Eva Dwi Kurniawan
Published: March 2024

Analyzing and understanding the traditional cigarette business in the novel Girl Kretek by Ratih Kumala as a representation of the traditional cigarette business in Indonesian society is the aim of this research. The method used in this research is qualitative method. The data source for this research is the novel Kretek Girl by Ratih Kumala. The research results show that utilizing situations to make things profitable for oneself is a spirit that every business person must have. Based on the results of the analysis and discussion that has been carried out, the researcher can conclude that the novel Kretek Girl by Ratih Kumala provides a strong picture of how valuable and strong the cultural heritage of the traditional cigarette business is in Indonesia. This business is not just an economic activity, but also an integral part of society's culture and identity. In this novel, we also see that the traditional cigarette business is not always easy. There are various challenges faced by business people, including competition with the large cigarette industry, cultural changes, and economic factors.
Pengembangan Soal Kognitif Berbasis Hots dalam Mata Pelajaran Sejarah pada Pokok Bahasan Perkembangan Kerajaan Islam di Indonesia pada Masa Islam Untuk Siswa Kelas X
Authors: Aryanti Nike , Kurnia sari Nova , Cloudya Siregar Rika , Indra Putri Ratu ilma , Safitri Sani
Published: March 2024

In education, assessment means the process of collecting and processing information for the purpose of student learning outcomes. To carry out this assessment, the teacher needs an instrument assessment in the form of questions that develop HOTS. In this era, students must have high-order thinking skills (HOTS), one of which is critical thinking. The importance of higher-order thinking skills can be seen from the government's efforts to integrate learning that is strengthened in character education, literacy, HOTS-based learning today. Therefore, this study aims to develop valid HOTS-based questions. With question-based that can be used to measure students' critical thinking. the research model used in this study is an example of the development of Educational Research according to Tessmer. The data analysis technique used is quantitative analysis which aims to determine the validity of the questions. The validity of this development item was obtained based on the verification results of history education teachers. The results of this development were in the form of questions consisting of 10 HOTS-based questions to measure students' critical intelligence, with a discussion of the development of Islam in Indonesia being tested on class X students at SMA N 1 Tanggga Batu.
Metode Pembelajaran yang Diterapkan Mahasiswa Sastra Inggris pada Saat Pelaksanaan PPL Asistensi Mengajar
Authors: Sri Melani Ayu Shinta  , Andang Saehu
Published: March 2024

PPL teaching assistance activities are held to involve students. In this teaching assistance activity, students are not limited to conveying knowledge to students but there are several things that educators must consider, one of which is the learning method. This study will discuss matters such as 1) analyzing learning methods, and 2). The effectiveness of the learning methods used, 3). Obstacles/challenges faced along with the solutions provided, 4). How to measure student understanding, 5). How to deal with students who have difficulty understanding lessons or studying. The method used in this research is a descriptive type of case study. This is to present the results of the analysis of English Literature students at the Islamic University of Sunan Gunung Djati Bandung when they carry out the integrated MBKM-fild work program, in August 2022. From the data obtained English Literature students who conduct fild work program use a lot of the lecture method. Then followed by using the method of discussion, and question and answer. The third position is the drill method. The last is simulation method, the experimental experience method, studying by learning, and task-based learning. The learning method is a way for educators to convey teaching materials to students. In the learning method itself, there are various methods. Starting from the lecture method, discussion, question and answer, demonstration, simulation, experimental experience, study tour, drill (practice), problem-solving, discovery, self-analysis, jigsaw method, and so on. However, from this research, the lecture method is the most widely used choice by English Literature students.