bluuebunny/crossref_metadata_2025 huggingface dataset:
Respon Negara-negara Asia Pasifik atas Kekerasan terhadap Perempuan pada Masa Pandemi Covid-19
Authors: Kersana Rekha , Afriantari Rini , Abdurrahman Bulbul
Published: January 2022

Non-traditional security issues are increasingly relevant in international relations discussions nowadays. Threats do not only come from the military aspect but could also come from the climate crisis, terrorism and global pandemic. As happened recently, countries in the Asia Pacific are facing a non-traditional threat, namely Covid-19, which threatens all aspects of human security, especially health security. At the same time, several countries have implemented lockdown, but this policy has resulted in violence against women. This is certainly an issue that must be resolved by countries in the Asia Pacific region, as well as UN Women as an international organization that is responsible for issues concerning basic rights for women. In this study, the authors analysed the response that shown by countries in the Asia Pacific. The results of this study indicate that violence against women in the Asia Pacific was triggered by, among others: (1) the increasing interaction between victims and perpetrators, (2) environments that trigger acts of violence, and (3) limited support services. Thus, the authors examined how the policy responses of Asia Pacific countries in resolving the violence against women that occurred during the Covid-19 pandemic.
China's Wolf Warrior Diplomacy On Social Media In The Era Of Covid-19
Authors: Dwi Astuti Wiwiek Rukmi , Maisa Yudono Raden , Krisnando Nathanael Garcia
Published: January 2022

International communication and diplomacy are significantly influenced by development of technology and communication. The role of diplomats as frepresentatives of the country has been redefined along with public communication activities increasement through social media. This study provides an overview of China's efforts in influencing the formation of public images and opinions through social media carried out by its diplomats. Their aim is to defend China's handling of the COVID-19 pandemic and challenge anyone who questions the events about the issue. This study uses qualitative methods, providing in-depth descriptions through data collection techniques based on internet-based research. This study shows that China is trying to demonstrate hard-line diplomacy called wolf warrior diplomacy. Through social media, Chinese diplomats are seen as government agents who promote national interests of their country, which in this context is related to the COVID-19 pandemic. By acknowledging the term wolf warrior diplomacy, provocative propaganda become a diplomatic tool practiced by Chinese diplomats. China's courage in taking an unconventional approach to the concepts and practices of traditional diplomacy and international communication is seen as part of China's long-term plan.
Ukrainian carillon arrangements as an instance of the cultural transmission and adaptation
Authors: Iryna Riabchun
Published: January 2022

The development of carillon art in Ukraine is studied. The distribution of carillons in Ukraine is considered. The issue of creating a national carillon repertoire is investigated. The interactions between the Western European instrument and the Ukrainian national music are analysed. Possibilities in reflecting the peculiarities of Ukrainian folk song by means of carillon texture are shown. Analogies are made between the texture of the carillon and the ways of playing typical instruments of Ukrainian folklore. Methods of combining Ukrainian and Western musical vocabulary, laid down by M. V. Lysenko, are used: a list of Ukrainian folk genres that can be compared with European genres included in the European musical lexicon is given. The structure of the Ukrainian national repertoire for the carillon is outlined and a plan of the corresponding manual is given. The significance of the development of Ukrainian carillon art for the world musical practice is analysed.
TECHNOLOGICAL PROCESSES OF SOUND MAKING IN AUDIOVISUAL WORK
Authors: Oleksandr Lishafai
Published: January 2022

The relevance of the article. The article explores technological processes of creating sound accompaniment in audiovisual works and points out main categories that expose a panoramic picture of these processes. The soundtrack in relation to a motion picture is a flexible, modern structure with a large number of components. There is a number of technical means for reproducing sound accompaniment in audiovisual work. More than a hundred years ago, when it was necessary to make works of fine art more affecting and impressive with the help of sound, they used to fall back on acoustic musical instruments, which were part of various types of orchestras. Noise sounds were also widely used. At the same time, the development of audio–visual interaction in motion picture took place. Eventually, this process began to include technologies based on the use of vinyl records, discs, films and tape recordings. Today, they are replaced by the latest, rapidly updated digital equipment that enhances and expands the possibilities of sound in audiovisual work The purpose of the article is to reveal and systematize the main components of the technological process of reproducing sound accompaniment in a motion picture, as well as, generalize results in graphical form, showing a panoramic view of this process. Research methods of studying technological processes of sound production in audiovisual work are: system-analytical (investigating sources that reveal these prosesses, their comparative analysis and systematization) and generalizing (investigating origins of the main categories and exposing a panoramic picture of these processes). Conclusions. The work summarizes information on the technology of sound field creation, main categories that make up this process (sound as a unit of musical information and a core of the background composition; engineering equipment and a group of specialists responsible for sound recording), principles of sound sources processing (methods of working with sounds and effects), structural categories (holistic background compositions) and methods of implementation, the effectiveness of technological processes in creating sound design. The article outlines the author’s concept of creating soundtrack in audiovisual work as a scientific and practical process and gives prospects for its development.
Psychological and emotional complex of piano accompanist as a reflection of the PROFESSION EVOLUTION
Authors: Halyna Zub
Published: January 2022

Background. The article studies the accompanist culture as an artistic phenomenon. The accompanist art development processes at the given stage are distinguished by an intensive search for renewal of the content and means of musical expression, coupled with discoveries in composition practices, which puts forward new performance requirements. Scientific novelty is pre-determined by the tasks of detecting the historical origin of the organization of the “backgroundrelief” type in musical structures, specifying the stages of their development. Tracing back the origins of the art of accompanying allows us to reveal a variety of relationship models between the solo singing and accompanying function, which co-exist in various forms in modern artistic practices, thereby depicting the main professional qualities and skills of a piano accompanist. The purpose of this article is to discover the genesis of the types of accompanist art, their historical development, as well as to determine the components that form the basis of the professional activity of the accompanist and to identify major personal qualities characteristic to this profession. It should be noted that the issue of accompanist art is currently only passing the way of scientific comprehension, and we can distinguish a certain historical dynamics: from methodological developments to comprehending the role of an accompanist as an equal member of the ensemble, teacher and creator of original interpretations of compositions. Results of the research. The phenomenon of accompanist art is considered in the paper in terms of its connection with the general history of music. The history of accompaniment and the work of an accompanist should be recognized and studied, since the nature and role of the accompaniment depend on the era, nationality of music and its style. Concertmastering is one of those professions where the duties and modes of action are not clearly expressed, leaving the professional with the right to choose. A striking distinctive feature is the individual path of improvement and the final “bar” of mastery, determined by the traits of the character and personal aspirations of each accompanist. The article discusses the issue of the specific musical and psychological abilities of a concertmaster, which ensure compliance with professional requirements. Conclusions. The development of a theoretical concept of accompanist art will allow this profession to acquire the necessary completeness of permanent features and will open up new prospects for further study of methodological, practical and artistic aspects.
ANALISIS KEPUTUSAN PEMBELIAN KONSUMEN DI TOKO TRADISIONAL DALAM MENGHADAPI PERTUMBUHAN RITEL MODERN
Authors: Felycia Ni Luh Putu Maykha , Genoveva Genoveva
Published: January 2022

ABSTRAKPenelitian ini bertujuan menganalisis keputusan pembelian konsumen di ritel tradisional dengan adanya pertumbuhan ritel modern yang terus meningkat, berdasarkan faktor-faktor lokasi, kenyamanan belanja, dan persepsi belanja masyarakat pada ritel tradisional dengan adanya pertumbuhan ritel modern yang terus meningkat. Jenis penelitian adalah penelitian kuantitatif. Data penelitian berupa data primer yang diperoleh melalui penyebaran kuesioner. Pemilihan sampel menggunakan metode judgement sampling, yaitu para responden dipilih dengan alasan tertentu, yaitu para pedagang toko tradisional dan masyarakat sekitar. Metode analisis data menggunakan structural equation model dengan Smart-PLS. Hasil penelitian menunjukkan bahwa lokasi tidak memiliki pengaruh signifikan terhadap keputusan pembelian pada ritel tradisional, kenyamanan belanja dan persepsi belanja memiliki pengaruh signifikan terhadap keputusan pembelian pada ritel tradisional. Implikasi hasil penelitian ini terhadap ritel tradisional agar dapat bersaing adalah memperhatikan kenyamaan berbelanja, sehingga peningkatan fasilitas seperti penggunan pendingin ruangan, dekorasi, dan pelayanan yang lebih baik adalah sangat penting. ABSTRACTThis study aims to analyze consumer purchasing decisions in traditional retail in the presence of modern retail growth continues to increase, based on location factors, shopping convenience, and people's perceptions of shopping at traditional retail with the increasing growth of modern retail. This type of research is quantitative research. Research data in the form of primary data obtained through the distribution of questionnaires. The sample selection used judgment sampling method, where the respondents were selected for certain reasons, namely the traditional shop traders and the surrounding community. The data analysis method uses a structural equation model with Smart PLS. The results showed that location did not have a significant effect on purchasing decisions at traditional retail, shopping convenience and shopping perceptions had a significant influence on purchasing decisions at traditional retail. The implication of the results of this study for traditional retailers to be able to compete is to pay attention to the convenience of shopping, so that improving facilities such as the use of air conditioning, decoration and better service is very important.
PENGELOLAAN KESEHATAN DAN KESELAMATAN KERJA PADA MASA PANDEMI COVID-19: FAKTA DAN TANTANGAN
Authors: Ekasari Wahyuni Diah , Suharnomo Suharnomo , Utami Intiyas
Published: January 2022

ABSTRAKPenelitian ini bertujuan untuk mendeskripsikan implementasi pengelolaan kesehatan dan keselamatan kerja pada masa pandemi Covid-19 pada Kantor Pos Cabang Rembang beserta faktor yang mempengaruhinya. Penelitian ini menggunakan metode analisis data kualitatif dengan pendekatan fenomenologi kritis dengan teknik pengumpulan data melalui observasi, wawancara, penelusuran dokumen, dan dokumentasi. Informan yang dilibatkan sebagai sumber data terdiri dari informan subjek dan informan triangulasi. Hasil dari penelitian ini menunjukkan bahwa pengelolaan kesehatan dan keselamatan kerja pada masa pandemi Covid-19 di Kantor Pos Cabang Rembang sudah mengimplementasikan prinsip protokol kesehatan 5M. Faktor-faktor yang mempengaruhi implementasi pelaksanaan protokol kesehatan 5M pada Kantor Pos Cabang Rembang, meliputi sosialisasi, disiplin, kesadaran, pengawasan, tingkat pendidikan, tingkat kesejahteraan, dan adat kebiasaan. Implikasi hasil penelitian ini adalah meskipun protokol kesehatan 5M tidak mudah untuk dilaksanakan di lingkungan Kantor Pos Cabang Rembang, tetapi dengan adanya sosialisasi masif, kesadaran demi kepentingan bersama, dan kedisiplinan maka implementasi protokol kesehatan 5M dapat dilaksanakan dengan baik. ABSTRACTThis study aims to describe the implementation of occupational health and safety management during the Covid-19 pandemic at the Rembang branch post office and the factors that influence it. This study uses a qualitative data analysis method with a critical phenomenology approach with data collection techniques through observation, interviews, document searches, and documentation. The informants involved data sources consisted of subject informants and triangulated informants. The results of this study indicate that the management of occupational health and safety during the Covid-19 pandemic at the Rembang Post Office has implemented the principles of the 5M health protocol. The factors that influence the implementation the 5M health protocol at the Rembang branch post office include socialization, discipline, awareness, supervision, education level, welfare level, and customs. The implication of the results this study is although the 5M health protocol is not easy to implement in the Rembang branch post office, but with massive socialization, awareness for the common interest, and discipline, the implementation of the 5M health protocol can be carried out properly.
REAKSI PASAR MODAL INDONESIA TERHADAP PEMILIHAN PRESIDEN AMERIKA SERIKAT TAHUN 2020
Authors: Apriyanto Jidan , Mulyantini Sri , Nurmatias Nurmatias
Published: January 2022

ABSTRAKTujuan penelitian ini adalah untuk mengetahui reaksi pasar modal Indonesia ketika terjadi peristiwa politik di Internasional. Perusahaan LQ45 periode Agustus 2020–Januari 2021 dipilih sebagai populasi dan sampel dengan menggunakan metode sample jenuh. Teknik single index model digunakan untuk mencari abnormal return.  Periode jendela peristiwa lima belas hari, dan tiga puluh hari periode estimasi dengan teknik analisis data gabungan antara One Sample t-test, One Sample Wilcoxon Signed Rank Test, dan Paired Sample t-test. Hasil analisis menunjukan tidak terdapat imbal hasil tak normal yang signifikan di sekitar periode peristiwa, tetapi kondisi abnormal return sebelum dan sesudah peristiwa pilpres AS 2020 mengalami perbedaan yang signifikan. Terdapat trading volume activity yang signifikan selama lima belas hari di sekitar periode peristiwa tersebut. Terjadi reaksi di LQ45 pada abnormal return tetapi tidak signifikan dengan trading volume activity yang signifikan. Dengan mempertimbangkan kedua hal tersebut pada saat terjadinya suatu peristiwa politik, investor dapat mengambil sikap dengan menggunakan analisis mendalam tentang kecenderungan return yang terdapat di sebuah pasar modal. ABSTRACTThe purpose of this research is to determine the reaction of the Indonesian capital market when international political events occur. LQ45 companies for the period August 2020–January 2021 were selected as the population and sample, using the saturated sample method. With the single index model technique to find the abnormal return. The event window period is fifteen days, and the estimation period is thirty days with a combined data analysis technique between One Sample t-test, one sample Wilcoxon Signed Rank Test and Paired Sample t-test. The results of the analysis showed that there were no significant abnormal returns around the event period, but the abnormal return conditions before and after the 2020 US presidential election experienced significant differences. There was significant trading volume activity for fifteen days around the event period. There was a reaction in LQ45 on abnormal returns but not significant with significant trading volume activity. By considering these two things when a political event occurs, investors can take a stand by using an in-depth analysis of the trend of returns in a capital market.
DAPATKAH IT GOVERNANCE DENGAN COBIT 5 MENINGKATKAN KUALITAS LAYANAN INFORMASI AKADEMIK?
Authors: Yoga Komang Muda Sedana , Novita Novita
Published: January 2022

ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui pengaruh tata kelola teknologi informasi dengan menggunakan COBIT 5 sebagai kerangka kerja tata kelola teknologi informasi terhadap kualitas layanan informasi akademik pada Sistem Infromasi Akademik. Penelitian ini menggunakan analisis deskriptif kualitatif dan analisis partial least square. Data primer didapatkan melalui kuesioner yang disebarkan pada mahasiswa aktif Universitas Trilogi pada semester gasal tahun 2020–2021. Hasil dari penelitian ini menunjukkan COBIT 5 dengan domain EDM (evaluate, direct and monitor) dan domain MEA (monitor, evaluate and assess) berpengaruh positif terhadap peningkatan kualitas layanan pada sistem informasi akademik Universitas Trilogi. Sedangkan domain DSS (Delivery, Service and Support) tidak berpengaruh positif terhadap peningkatan kualitas layanan pada sistem informasi akademik Universitas Trilogi. Hasil penelitian ini menjadi masukan bagi Universitas Trilogi untuk terus meningkatkan tata kelola teknologi informasi pada sistem informasi akademik sebagai salah satu cara untuk meningkatan kualitas layanan yang diberikan agar visi dan misi universitas dapat tercapai. ABSTRACTThe purpose of this research is to see to what extent the implementation of information technology governance with COBIT 5 as a basic framework for assessing information technology and determine the effect of information technology governance on the academic information system. This data processing uses descriptive qualitative analysis and Partial Least Square analysis. The primary data was collected from the questionnaire that distributed to active student in odd semester 2020–2021 in Trilogi University. The result of this research is showing COBIT 5 with the domain EDM (Evaluate. Direct and Monitor) and the MEA (Monitor, Evaluate and Assess) domain have an effect on improving service quality at Trilogy University. While the DSS (Delivery, Service and Support) domain has no effect on improving service quality at Trilogi University. In consequence, Trilogi University is required to improve the governance of information technology in academic information system as way to enchance the service quality provided, so the vision and mission can be achieved.
MENILAI KESEHATAN KEUANGAN MITRA DALAM ANALISIS KELAYAKAN PEMBERIAN MODAL MENGGUNAKAN METODE Z-SCORE
Authors: Maesya Aries , Sopiani Evi
Published: January 2022

ABSTRAKTujuan penelitian ini adalah menilai kesehatan keuangan mitra menggunakan metode Z-Score untuk memprediksi kesehatan keuangan mitra atau calon debitur. Subjek penelitian ini di tiga mitra atau nasabah dari PT Mitra Bisnis Keluarga Ventura dari sektor manufaktur dan perdagangan. Penelitian ini adalah penelitian kualitatif deskriptif. Metode analisis data menggunakan model Altman Z-Score dengan menganalisis laporan keuangan nasabah PT Mitra Bisnis Keluarga Ventura dari tiga periode atau lebih. Berdasarkan hasil penelitian yang dilakukan, Data Mitra A dikategorikan sehat dengan Z-Score 3,80, Data Mitra B dikatakan tidak sehat dengan nilai 0,52 dan Data Mitra C dikatakan Grey Area karena memiliki angka di bawah 2,60, yaitu 2,33. Hasil penelitian ini mengimplikasikan bahwa Keterkaitan antara Metode Z-Score dengan hasil keputusan tingkat kesehatan keuangan cukup membantu dalam menganalisis laporan keuangan dan dapat menghasilkan keputusan yang tepat dalam menilai kesehatan keuangan mitra. ABSTRACTThe purpose of this study is to assess the financial health of partners using the Z-Score method to predict the financial health of partners or prospective debtors. The subjects of this study were three partners  of PT Mitra Bisnis Keluarga Ventura from the manufacturing and trading sectors. This research is a descriptive qualitative research. The data analysis method uses the Altman Z-Score model by analyzing the financial statements of PT Mitra Bisnis Keluarga Ventura customers from three or more periods. Based on the results of the research conducted, Partner A's data is categorized as healthy with a Z-Score of 3.80, Mitra B's data is said to be unhealthy with a value of 0.52 and Partner C's data is said to be gray area because it has a number below 2.60, which is 2.33. The results of this study imply that the relationship between the Z-Score method and the results of financial soundness decisions is quite helpful in analyzing financial statements and can produce the right decisions in assessing the financial health of partners.
PERBANDINGAN KINERJA PORTOFOLIO SAHAM DI JAKARTA ISLAMIC INDEX DAN IDX30 PERIODE 2016–2018
Authors: Adawiyah Ami , Mulya Yudhia , Azhar Zul
Published: January 2022

ABSTRAKPenelitian ini bertujuan untuk mengetahui perbedaan antara kinerja portofolio saham Jakarta Islamic Index (JII) dan IDX30 periode 2016–2018. Jenis penelitian ini adalah penelitian verifikatif dengan metode explanatory survey dan menggunakan teknik statistik komparatif. Penelitian ini menggunakan metode analisis Markowitz dengan pendekatan minimum variance. Sampel yang digunakan adalah 189 saham Jakarta Islamic Index (JII) dan 200 saham IDX30. Hasil pengujian kinerja portofolio dengan menggunakan uji beda independent sample t-test, tidak terdapat perbedaan antara kinerja portofolio Jakarta Islamic Index (JII) dengan kinerja portofolio IDX30. Kemudian, dari hasil perhitungan Sharpe Ratio pada Jakarta Islamic Index (JII) dan IDX30 pada setiap periodenya bernilai positif. Hal ini menunjukkan bahwa portofolio dari kedua indeks selalu memperlihatkan kinerja yang bernilai positif atau baik. Implikasinya adalah tidak ada return tambahan yang dapat diperoleh investor dengan cara membedakan saham yang memiliki kiteria syariah dengan yang bukan syariah. ABSTRACTThis study aims to determine the difference between the performance of the Jakarta Islamic Index (JII) and IDX30 stock portfolios for the 2016–2018 period. This type of research is a verification research with an explanatory survey method and using comparative statistical techniques. This research uses Markowitz analysis method with Minimum Variance approach. The sample used is 189 shares of Jakarta Islamic Index (JII) and 200 shares of IDX30. The results of portfolio performance testing using the independent sample t-test difference test, there is no difference between the performance of the Jakarta Islamic Index (JII) portfolio and the performance of the IDX30 portfolio. Then, from the results of the calculation of the Sharpe Ratio on the Jakarta Islamic Index (JII) and IDX30 in each period it is positive, this shows that the portfolios of the two indexes always show positive or good performance. The implication is that there is no additional return that can be obtained by investors by distinguishing stocks that have sharia criteria from those that are not sharia.
KEBIJAKAN PEMBAGIAN DIVIDEN KAS DI PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN
Authors: Marota Rochman , Oktaviani Vinna , Rahmi Amelia
Published: January 2022

ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis pengaruh laba bersih, arus kas operasi, investment opportunity set, dan firm size terhadap dividen kas. Penelitian ini dilakukan pada perusahaan sub perdagangan eceran yang terdaftar di Bursa Efek Indonesia periode 2015–2019. Sampel terdiri dari lima perusahaan yang dipilih dengan menggunakan metode purposive sampling. Penelitian ini menggunakan uji regresi linear berganda untuk menguji hipotesis. Hasil pengujian menunjukkan bahwa laba bersih berpengaruh positif terhadap dividen kas, sedangkan arus kas operasi, investment opportunity set, dan firm size tidak berpengaruh. Hal ini dapat menjadi perhatian bagi perusahaan untuk terus meningkatkan kinerja perusahaan dalam menghasilkan laba bersih. Dengan laba yang tinggi, para investor akan lebih tertarik untuk menginvestasikan dananya. ABSTRACTThe purpose of this study is to analyze the effect of net income, operating cash flow, investment opportunity set, and firm size on cash dividends. This research was conducted on sub-retail trading companies listed on the Indonesia Stock Exchange for the 2015–2019 period. The sample consists of five companies, selected using the purposive sampling method. It uses multiple linear regression to test the hypotheses. Results show that net income affects positively cash dividends. While cash flow, investment opportunity set, and firm size does not affect cash dividends. This can be a concern for the company to continue to improve the company's performance in generating net income. With high profits, investors will be more interested in investing their funds.
DOES AUDIT QUALITY DEPEND ON AUDITOR COMPETENCY?
Authors: Farhani Isna , Fitriana Vita Elisa
Published: January 2022

ABSTRACTThis study aims to examine whether time budget pressure and organizational-professional conflict have an effect on audit quality in the public accounting firm. This research uses quantitative methods. The primary questionnaire and data used in this study were obtained from auditors who work in public accounting firms in Indonesia. Sampling was done using purposive sampling method. To test the hypothesis, researchers used Structural Equation Model with the Partial Least Square approach. The result shows that both time budget pressure and organizational-professional conflict have the negative effect on audit quality. It implies that to maintain audit quality, is not enough just relied on the competence of the auditor, but also the psychological or behavioral experienced by the auditor.ABSTRAKPenelitian ini bertujuan untuk menguji apakah tekanan anggaran waktu dan konflik organisasi-profesional berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik. Penelitian ini menggunakan metode kuantitatif. Kuesioner primer dan data yang digunakan dalam penelitian ini diperoleh dari auditor yang bekerja pada Kantor Akuntan Publik di Indonesia. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Untuk menguji hipotesis peneliti menggunakan Structural Equation Model dengan pendekatan Partial Least Square. Hasil pengujian menunjukkan bahwa baik tekanan anggaran waktu maupun konflik organisasi-profesional memberikan dampak negatif terhadap kualitas audit. Hal tersebut mengindikasikan bahwa untuk menjaga kualitas audit, tidak cukup hanya berdasarkan pada sisi kompetensi yang dimiliki auditor, tetapi juga sisi psikologis atau perilaku yang dialami oleh auditor terkait.
PERATURAN PERPAJAKAN DAN DAMPAKNYA TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL MENENGAH
Authors: Kamanjaya Andri , Supriyanto Joko , Fadillah Haqi
Published: January 2022

ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Pemahaman PP No. 23 Tahun 2018 terhadap Kepatuhan Wajib Pajak usaha mikro kecil menengah (UMKM) dengan Pemahaman Insentif PPh Final UMKM Ditanggung Pemerintah sebagai Variabel Moderasi pada Wajib Pajak UMKM di Kota Bogor dan Kabupaten Bogor. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Metode analisis data menggunakan structural equation model (SEM). Hasil penelitian menunjukkan bahwa pemahaman terhadap PP No. 23 Tahun 2018 mempengaruhi tingkat kepatuhan wajib pajak UMKM. Sementara insentif yang diberikan pemerintah tidak mempengaruhi kepatuhan wajib pajak karena para wajib UMKM masih memiliki kendala dalam menerapkan insentif yang diberikan. Dengan demikian, diharapkan Direktorat Jenderal Pajak (DJP) dapat memberikan pembinaan berupa sosialisasi yang mudah diakses dan dimengerti oleh para wajib pajak UMKM mengenai pentingnya melaksanakan kewajiban perpajakan. Berdasarkan hasil analisis statistik deskriptif dan uji hipotesis dalam penelitian ini masih ditemukan cukup banyak wajib pajak UMKM yang belum memiliki NPWP dan masih kurangnya pemahaman terhadap insentif PPh UMKM ditanggung pemerintah. ABSTRACTThis study aims to examine and analyze the effect of understanding PP no. 23 of 2018 on Micro and Small Business Taxpayer Compliance with Understanding of MSME Final Income Tax Incentives Borne by the Government as Moderating Variables for MSME Taxpayers in Bogor City and Bogor Regency. The sampling technique used in this research is purposive sampling. The data analysis method uses a structural equation model (SEM). The results showed that the understanding of PP no. 23 of 2018 affects the level of compliance of MSME taxpayers. Meanwhile, incentives provided by the government do not affect taxpayer compliance because MSMEs are required to apply the incentives provided. Thus, it is hoped that the Directorate General of Taxes (DGT) can provide guidance in the form of socialization that is easily accessible and easily accessible by MSME taxpayers regarding the importance of implementing taxes. Based on descriptive statistical analysis and hypothesis testing in this study, it was found that quite a lot of MSME taxpayers did not have a TIN and there was still a lack of understanding of the MSME PPh incentives borne by the government.
SINERGISITAS AKADEMISI DAN PRAKTISI AKUNTAN FORENSIK DALAM MENGHASILKAN BIBIT UNGGUL AKUNTAN FORENSIK
Authors: Ginting Rafles , Damayanti Fera
Published: January 2022

ABSTRAKPenelitian ini bertujuan untuk menganalisis respons pemakai lulusan akuntan forensik terhadap fenomena ketidaksinkronan antara peran akademisi dan praktisi akuntan forensik dan untuk mengungkapkan praktik kolaborasi antara peran akademisi dan praktisi akuntan forensik dalam menghasilkan bibit unggul yang kompeten dan mampu melakukan pendeteksian fraud dalam memberantas fraud. Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomenologi. Pemilihan sampel pada penelitian ini menggunakan metode cluster sampling. Pengumpulan data dilakukan melalui pengamatan dan wawancara mendalam. Analisis data dilakukan dengan pengkodingan dalam beberapa tahapan, yaitu open coding, axial coding, dan selektif coding. Hasil penelitian ini adalah secara konseptual terdapat ketidakpuasan yang dialami oleh pemakai lulusan karena kurikulum pada perguruan tinggi belum dapat mencetak lulusan dengan kompetensi yang dibutuhkan oleh pemakai lulusan. Kaum akademisi dan praktisi dapat berkolaborasi secara khusus dalam menciptakan suatu strategi perancangan kurikulum, sehingga dapat dihasilkan lulusan unggul yang mampu bersaing dan melakukan pendeteksian dan pengungkapan fraud pada lapangan kerja di lembaga pemerintahan tempat pengabdian. ABSTRACTThis study aims to analyze the response of users of forensic accountants graduates to the phenomenon of asynchronous between the roles of academics and practitioners of forensic accountants and to reveal the practice of collaboration between the roles of academics and practitioners of forensic accountants in producing superior seeds who are competent and able to detect fraud in eradicating fraud. This research is qualitative with a phenomenological approach. The sample selection in this study used the cluster sampling method. Data was collected through observation and in-depth interviews. Data analysis was carried out by coding in several stages, namely open coding, axial coding, and selective coding. The results of this study are conceptually there is dissatisfaction experienced by graduate users because the curriculum at universities has not been able to produce graduates with the competencies required by graduate users. Academics and practitioners can collaborate specifically in creating a curriculum design strategy, so that superior graduates can be produced who are able to compete and detect and disclose fraud in employment in government institutions where they are dedicated.
FAKTOR-FAKTOR PENDUKUNG AKUNTABILITAS PENGELOLAAN KEUANGAN DESA
Authors: Nurhayati Neni , Purnama Dendi , Mustika Mustika
Published: January 2022

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh kualitas sumber daya manusia, pengawasan Badan Permusyawaratan Desa dan partisipasi masyarakat terhadap akuntabilitas pengelolaan keuangan desa dengan sistem keuangan desa sebagai variabel intervening. Penelitian ini menggunakan metode deskriptif dan verifikatif. Populasi dalam penelitian ini adalah pemerintah desa se-Kecamatan Talaga dan Kecamatan Maja. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kualitas sumber daya manusia (SDM), pengawasan Badan Permusyawaratan Daerah (BPD), partisipasi masyarakat, dan sistem keuangan desa secara parsial berpengaruh positif terhadap akuntabilitas pengelolaan keuangan desa. Kualitas SDM dan pengawasan BPD berpengaruh positif terhadap akuntabilitas pengelolaan keuangan desa sedangkan partispasi masyarakat tidak berpengaruh terhadap sistem keuangan desa. Sistem keuangan desa mampu memediasi kualitas SDM, pengawasan BPD dan partisipasi masyarakat terhadap akuntabilitas pengelolaan keuangan desa. Implikasi dari penelitian ini untuk mewujudkan asas pengelolaan keuangan desa yang akuntabel diperlukan SDM yang berkualitas, Badan Permusyawartan Desa bertugas mengawasi secara baik dan selalu melibatkan masyarakat dalam rapat perencanaan pembangunan maupun pelaksanaan pembangunan desa jangka pendek maupun jangka panjang dan mengungkapkan penggunaan dana secara akuntabel dan transparan. ABSTRACTThis study aims to analyze the influence of the quality of human resources, supervision of the Village Consultative Body and community participation on the accountability of village financial management with the village financial system as an intervening variable. This research uses descriptive and verification methods. The population in this study is the village government in Talaga and Maja sub-districts. The data analysis technique used multiple linear regression analysis. The results of this study indicate that the quality of human resources (HR), supervision of the Regional Consultative Body (BPD), community participation, and the village financial system partially have a positive effect on village financial management accountability. The quality of human resources and supervision of the BPD has a positive effect on the accountability of village financial management, while community participation has no effect on the village financial system. The village financial system is able to mediate the quality of human resources, BPD supervision and community participation in the accountability of village financial management. The implication of this research is that to realize the principle of accountable village financial management, quality human resources are needed. The Village Consultative Body is tasked with supervising properly and always involving the community in development planning meetings and implementing short and long-term village development and disclosing the use of funds in an accountable and transparent manner.
Survey on Student-Centered Learning Assessment and Feedback Practices - Research Brief
Authors: Chen Ofer , Bergner Yoav
Published: January 2022

The challenge of assessing student progress and using information gained through assessment to improve teaching and learning is formidable. It can be argued that in student-centered learning (SCL) environments that challenge is even greater than in traditional frontal instruction classrooms. To better understand the assessment and feedback-giving practices of teachers in SCL classrooms, we invited teachers from across the United States to share with us their classroom practices relating to assessment and feedback-giving, the types of feedback they give to students, and their beliefs about the benefits and costs associated with feedback-giving. The goal of this report is to share back our preliminary findings with the participating teachers.
EXPERIMENTAL RESEARCH AND CFD MODELING OF MODULAR POULTRY BREEDING
Authors: Trokhaniak Viktor , Spodyniuk Nadiia , Antypov Ievgen , Shelimanova Olena , Tarasenko Svitlana , Mishchenko Anatoliy
Published: January 2022

For high-quality and simultaneous breeding of different ages of poultry a modular keeping is proposed. The heating system of the module is a panel infrared heater. It is intended for local heating of technological area. Design dimensions of the module were determined for reasons of qualitative course of technological process, namely the stocking density of poultry. Experimental studies of the temperature regime of poultry breeding area were carried out. Body temperature of the poultry was within acceptable limits, up to 41.5ºC. In addition, the surface temperature of the feathers did not exceed 29.1ºC, which fully complies with sanitary and hygienic standards. For a better representation of temperature regime in the module, CFD modeling was performed. Fields of velocities, pressures and temperatures were obtained. The air temperature near poultry in the module reached 18.6ºC, and the average velocity did not exceed 0.75m/s.
DESIGN AND EXPERIMENTAL STUDY OF FLEXIBLE THRESHING UNIT FOR CHINESE CABBAGE SEEDS
Authors: Wang Shengsheng , Chen Pan , Ji Jiangtao , Lu Mengqing
Published: January 2022

In order to solve the problems of low efficiency of artificial harvesting method and high breakage rate and undepurated rate of traditional threshing method, a new flexible threshing device of Chinese cabbage seeds was designed, which was composed of flexible round head nail teeth and circular tube concave plate. Hertz contact collision theory was used to analyze and determine the structural parameters of the new threshing unit. The interaction force of different threshing elements materials were analyzed by using EDEM. The feasibility of the flexible threshing unit was verified by the comparison test of the distribution of threshed mixture. Finally, the orthogonal test was carried out to study the influence of the movement parameters of each structure on the cleaning rate and the rate of undepurated, and the weight matrix method was used to optimize it. The results indicate that under the condition the rotating speed of the threshing cylinder 750 rpm, the concave clearance 20 mm, and the feeding rate 1.4 kg/s, the threshing performance of the flexible threshing unit was the best. At this time, the breaking rate was 0.064%, and the un-threshing rate was 0.67%, which both met the relevant industry standards.
RESEARCHES ON THE TESTING IN LABORATORY CONDITIONS OF AN ECOLOGICAL CLIMATE SYSTEM USED FOR SELFPROPELED AGRICULTURAL MACHINES
Authors: Gageanu Iuliana , Cujbescu Dan , Dumitru Cristinel
Published: January 2022

Nowadays, cooling the air by means of climate maintenance systems is achieved, in most cases, using installations based on freon or other substances that cause pollution. Taking into account the fact that the EEC standards and regulations increase the emphasis on ensuring the quality, labour safety, health and environment, finding a solution for air conditioners that do not use a substance that causes pollution, has become a necessity. As a great part of farming work is done in the warmest periods of the year, temperatures being frequently over 35oC, it is necessary to equip the agricultural machines with air conditioners in order to achieve a thermic comfort in the cab. For this purpose, an air conditioner based on the process of water evaporation was designed, made and tested. The installation is able to cool the air that enters into the cab through the evaporation process that takes place in the special filling, with an efficiency of the mixing process more than 90%. Air passing sections are calculated so that they can assure both the quantity needed for climate maintenance in the cab (about 3.5 - 4 m3/min) and the relative speed between air and water in the filling, in order for the evaporation process to be conducted in the best conditions that were theoretical established.
SIMULATION OF DESIGN VARIABLES EFFECT ON PERFORMANCE OF A COMMON BEANS (Phaseolus vulgaris L) PORTABLE THRESHER
Authors: Wamalwa Patrick , Kanali Christopher , Ronoh Erick , Kituu Gareth
Published: January 2022

In Kenya, threshing of common beans is mainly by traditional method using sticks and animal tramping, which are slow, inefficient and tedious. Consequently, there is a need to develop portable threshers locally available in the market for small and medium-scale farmers. The objective of this study was to simulate design variables effect on the performance of a common beans portable thresher. Sizing of design variables and parameters was key in development of bean thresher. This could be achieved by costly experiments or use of prediction mathematical model equation. The later method was used by developing mathematical models from combination of Buckingham pi theorem and reference to other similar work in literature. The predicting equation for power requirement, grain losses, grain damages, efficiency and throughput capacity were developed and validated using experimental thresher from the same study. The results showed that there was a positive correlation with R2 of 0.9. Based on actual data and 10% absolute residual error interval, the prediction performance of the developed models were above 77%. The results noted that increase in cylinder peripheral speed of the pegs resulted into increase in power requirement, bean grains damages, threshing efficiency and throughput capacity. Also increase in effective cylinder diameter caused increase in threshing efficiency and grain damages.
DEVELOPMENT AND TESTING OF SOIL IMPURITIES REMOVING APPARATUS FOR POTATO
Authors: Yang Hongguang , Xie Huanxiong , Wei Hai , Yan Jianchun , Wu Huichang , Ji Longlong , Xu Xiaowei
Published: January 2022

Aiming at the problem that contain more soil impurities of potato post-harvest, which affects subsequent deep processing, an apparatus for removing soil impurities from potato was developed. The whole structure is mainly composed of frame, feeding port, flexible rubber finger conveying mechanism, slender filament rotary brushing mechanism, discharging port and the like. The research and analysis determined that the main parameters influencing the soil impurities removal performance were the movement speed of conveying mechanism, the movement speed of brushing mechanism and the clearance between conveying mechanism and brushing mechanism (hereinafter referred to as the mechanism clearance). Taking the main influencing parameters as test factors, and the soil impurities removal rate and potato damage rate as indexes, the orthogonal test with three factors and three levels was carried out. The optimal parameter combination was obtained as follows: the movement speed of conveying mechanism was 0.35m/s, the movement speed of brushing mechanism was 0.40m/s, and the mechanism clearance was 55mm. At this time, the average soil impurities removal rate was 87.18%, and the potato average damage rate was 1.95%, which met the requirements of potato cleaning operation.
INTEGRATED NAVIGATION METHOD OF ELECTRIC FORKLIFT BASED ON IMPROVED UKF ALGORITHM
Authors: Li Yibo , Zhu Shipeng
Published: January 2022

Aiming at the problem of inaccurate navigation and positioning of electric forklifts in a complex environment with multiple placement racks when carrying stored crops in a warehouse, this paper proposes a combined navigation and positioning system based on information fusion of LiDAR and inertial measurement units. The method proposed in this paper improves the traditional EKF algorithm by introducing factors affecting the prior covariance matrix and changing the weights of processing old and new data in the filtering equation to achieve the desired goal of suppressing system dispersion and to accomplish accurate estimation of the position of electric forklifts in the storage room. The simulation of robot positioning and navigation in indoor environment shows that the improved algorithm improves the position estimation accuracy by about 30% compared with the traditional algorithm, the new algorithm can effectively improve the efficiency of electric forklift for handling and storage, and it can ensure the robustness of robot position estimation.
Europejski Zielony Ład jako narzędzie modernizacji i legitymizacji projektu europejskiego
Authors: Borkowski Paweł
Published: January 2022

Covid-19 pandemic created a new environment to New Green Deal - flagship initiative of European Commission and crucial element of Ursula von der Leyen political manifesto. Author argues, that faced with the possibility of weakening or postponing ambitious environmental programme because of new challenges the commission, backed by important group pf member states decided to build a direct link between reconstruction after pandemics and greening of the economy. The result was a push forward with decarbonisation commitments  - the stimuli for change should be bound together to strengthen  their interdependence and build a momentum for modernization of EU in both economic and political dimensions. Conditionality of Next Generation Europe financial instrument is one of the links between these two dimensions.
Концепт „русского мира” в информационном пространстве Беларуси
Authors: Artymyshyn Pavlo , Polovyi Taras
Published: January 2022

Продвижение идей „русского мира” – центральный элемент идеологического влияния России в Беларуси. В результате нарративы, призванные продвигать эту концепцию, активно распространяются в белорусском информационном пространстве. Целенаправленное информационное воздействие осуществляется через сеть пророссийских интернет-ресурсов с использованием характерного набора тезисов, приемов и формулировок, обосновывающих общую историю, национальное, языковое родство и необходимость объединения белорусского и русского народов. Подобные тезисы имеют место в контексте белорусской академической гуманитарной науки, которая часто, следуя советской традиции, идеологически служит политическим лозунгам современных пророссийских (в том числе проправительственных) кругов в Беларуси посредством своеобразной интерпретации исторических фактов и их адаптации к современным общественно-политическим процессам. Конечная цель исследуемых информационных сообщений – навязать белорусскому обществу идею об безальтернативности пророссийского вектора развития внешней политики Республики Беларусь и отрицать факт русификации белорусов.
„Dumna dziewczyna w bieli"
Authors: Włodkowska Agata
Published: January 2022

The article is part of the discussion on women’s political participation, their involvement in social movements and protests which are concentrated on the power shift and democratisation of the political system. The text focuses on the case study of Belarusian women’s participation in anti-regime and pro-democracy protests following the rigged presidential election of 9 August 2020.The aim of the article is to answer questions about the reasons for women’s involvement in the 2020 protests in Belarus and the methods of action used by them. The article also analyses the differences and similarities between the women’s protests in Belarus and pro-democracy protests oriented towards power change in other countries.