bluuebunny/crossref_metadata_2025 huggingface dataset:
Pemanfaatan Rusun Umum Oleh Non-MBR Kota Surabaya Ditinjau Menurut UU 20/2011 Tentang Rumah Susun
Authors: Tanta Jerisa Frabel
Published: July 2024

In Indonesia, the government has initiated national development as a way to preserve the well-being of every Indonesian citizen in a just and equitable manner consistent with Pancasila values. In this regard, one of the key components that complies with the mandate in Article 28 H paragraph (1) of the 1945 Constitution of the Republic of Indonesia is the community's ability to meet housing needs. The government has created an alternate scheme by building public flats, particularly in terms of supplying housing for low-income comunities. Despite the fact that its construction was built for low-income communities, many of these flats are still not being utilized as planned. One illustration is that public flats in Surabaya is still occupied by a lot of individuals who are not exactly part of the low-income comunities grouping. As a result, there is an indication that there is a misalignment between the target audience of flats and the relevant regulations. Hence, This study discussed about  whether the use of flats for Low-Income Communities in Surabaya has complied with UU Number 20 of 2011 regarding Public Flats, and what the legal implications are for residents who are not low-income comunities but live in public flats .
ANALYSIS OF THE ARCHIVAL CRIMINAL CASE OF VASYL FEDAK
Authors: Mishchanyn Vasyl , Balashov Rostyslav
Published: July 2024

The article analyzes the archival and criminal case of Vasyl Fedak. Vasyl Fedak, living in Transcarpathia, experienced the politics and rules of many states and regimes at his age. He was born in 1911 in Austria-Hungary. He received his education, from primary to higher education, in Czechoslovakia. There, he completed his military service, obtaining the military rank of lieutenant. At this time, his interests are sports and sports journalism. During the Carpathian Ukraine (1938-1939) period, V. Fedak moved to Khust, where he ran a sports column in the government newspaper "Nova Svoboda". During the Hungarian occupation, he worked as a teacher in the village of Sokyrnytsia. Later, he was mobilized as an officer in the Hungarian army. With the arrival of the Soviet troops, Vasyl Fedak was elected secretary of the people's committee in the village of Sokyrnytsia, a delegate of the First Congress of National Committees of Transcarpathian Ukraine. In May 1945, he was appointed chairman of the Committee for Physical Education and Sports at the National Council of Transcarpathian Ukraine. Here, he is actively involved in the development of sports in the region. For less than a year, he worked as the head of the physical education and sports committee in the conditions of the Transcarpathian region (created in January 1946). In December 1946, he was dismissed from his leadership position. In October 1948, he was arrested by the MGB authorities. He spent seven years, one month and seven days in the camps. It wasn't easy to have a career after returning. He barely managed to get a job as a coach and, later, a physical education instructor. V. Fedak died in independent Ukraine - October 25, 1991. He left behind his life's work - the monograph "Transcarpathia in a Sports Dimension" published posthumously in 1994. Investigating the criminal case, we tried to understand its organization, conduct, work of the investigator (investigators), interrogation of witnesses, conduct of face-to-face bets, etc. All this is important because in just a little more than two months (from October 12 to December 9, 1948), the documents of the investigative department in the case number 205 sheets. Another 32 sheets are materials of the prosecutor's office and the court, 40 sheets on the review of the case in 1951-1955 and 8 sheets of documents with materials related to the rehabilitation of V. Fedak in 1991-1992. V. Fedak was sentenced to 25 years in prison. He was declared a resident of Hungarian counter-intelligence, "education of youth in the fascist spirit", participated in battles against the Red Army and made speeches against the reunification of Transcarpathia with Soviet Ukraine. In 1954, his term was reduced to 10 years. At the end of November 1955, he was released from custody. He was rehabilitated on February 20, 1992, with the wording that Fedak Vasyl is subject to Article I of the Law of Ukraine, "On Rehabilitation of Victims of Political Repression in Ukraine," April 17, 1991.
THE MOTIVE OF WITCH IDENTIFICATION IN THE CONTEXT OF THE CALENDAR RITUALS TRADITION OF TRANSCARPATHIAN DOLINIANS
Authors: Reitii Halyna
Published: July 2024

Among the various characters of folk demonology, the witch (boszorkány) is one of those popular mythological images. Beliefs and discoveries about her remain rather widespread among Ukrainians these days. Many such beliefs have been preserved in the areas where the ethnographic group of Transcarpathia Dolinians lived. This problem is little studied and requires further research.This thesis is justified by the fact that the outlined problem is usually a constituent part of broader topics - folk demonology and calendar rituals, that is, our question is usually investigated in these contexts in a fragmentary manner. The article, based on the published sources and materials of field works, dwells upon the mythological and ritual expression of the demonological motive of witch (boszorkány) identification in the calendar tradition of the Transcarpathian Dolinians. It shows distribution, preservation, ethnic and local features of folk beliefs and magic practices related to the traditional ideas about the methods of exposure and neutralization of witchcraft bearers and their acts of enchantment. It views the main functions of this character of the folk demonimicon of the ethnographic group of Transcarpathian Dolinians within the structure of the greatest Christian holidays on the folk calendar: Christmas Eve (Christmas Day), Easter, Annunciation, Saint George’s Day, Trinity (Green week), Kupala’s Night, etc. It traces the activation periods of a witch’s behavior according to the time of the day, and moon’s phases on the available information based. Based on field research author discovers a complex of different ways to see the witch in the church, they are indicated by original local features. The practical value of the obtained results consists in the fact that the factual information can be used for the preparation of summarizing papers on folk demonology, worldview beliefs, calendar ritualism of the Transcarpathian Dolinians and Ukrainians as a whole. Also, this topic can be incorporated into the development of separate aspects and problems of ethnologic science.
Sala Snoezelen: una herramienta neuropsicológica para el desarrollo de sociabilidad, comunicación, atención y motricidad en una población infantil con necesidades educativas especiales.
Authors: Martínez Leija Dulce Nohemí
Published: July 2024

Los estudios documentados acerca de la intervención en Sala Snoezelen son escasos. En la presente investigación se realiza un análisis pre-test y post-test de una intervención grupal realizada en una sala de estimulación multisensorial Snoezelen. Para dicho análisis se aplicó el inventario de Desarrollo Batelle antes y después de 7 sesiones de tratamiento, haciendo hincapié en los aspectos de sociabilidad, atención, motricidad y comunicación. La población fue de 82 pacientes activos en el Centro Estatal de Rehabilitación y Educación Especial. Existieron diferencias significativas en la evaluación post-test de las variables de sociabilidad, mejorando la puntuación obtenida en el pre-test (M=1.55) con mayor puntuación en el post-test (M=1.66); en cuanto el pretest de atención (M=2.53) presentan una mejoría en el post-test de atención (M=2.67); los sujetos del pretest de motricidad (M=2.07) presentan una  mejor motricidad en el post-test (M=2.13) y, por último, los sujetos del pretest de comunicación (M=1.58) presentan una mejoría en el post-test de comunicación (M=1.67). Se concluye, el impacto del trabajo en la sala snoezelen en el desarrollo de habilidades en participantes con alguna necesidad educativa especial.
Innovación docente a través de Mobile Learning: Estudio comparativo
Authors: ESTEBAN AZUCENA
Published: July 2024

A lo largo del presente estudio pretendemos adentrarnos en una de las propuestas educativas que se está implementando, cada vez con mayor presencia, en las aulas de cualquier etapa del sistema educativo atendiendo a la competencia digital. De forma más concreta, nos referimos al Mobile Learning como instrumento de gran potencial para el proceso de enseñanza-aprendizaje. Generalmente, se percibe el uso de dispositivos móviles como un complemento en momentos puntuales, sin conocer de qué maneras se pueden aprovechar todas sus bondades. Por ello, en estas líneas, profundizaremos en los diferentes modelos de implementación de Mobile learning, pues consideramos que este es el primer paso para llevar a cabo un uso responsable y coherente de cualquier innovación.
La integración curricular de las TIC como estrategia de conjunto: el proyecto “Brújula20”
Authors: PÉREZ BENITO ENRIQUE
Published: July 2024

El siguiente trabajo presenta el Proyecto Brújula20, una propuesta de desarrollo curricular integral para todas las materias y niveles de Educación Primaria y Secundaria. Partiendo de la integración curricular de las nuevas tecnologías en la educación, la pretensión del proyecto es lograr una verdadera evaluación competencial a través de la innovación metodológica y la adaptación de la práctica docente a las necesidades y retos de la educación en el siglo XXI.
Aplikasi Ekstrak Wortel (Daucus carota L) Terhadap nilai Overrun, Daya Leleh dan Uji Organoleptik pada Es Krim
Authors: Burhan Hasniar , Mahmud Andi Tenri Bau Astuti , Yahya Andi
Published: July 2024

Es krim dengan penambahan bahan alami terus berkembang. Pigmen alami yang terdapat pada wortel dapat dijadikan pewarna alami yang aman untuk pembuatan es krim. Tujuan penelitian ini adalah untuk mengetahui pengaruh penambahan wortel terhadap kualitas es krim, untuk mengetahui pengaruh penambahan wortel terhadap nilai organoleptik es krim. Parameter yang diukur dalam penelitian ini adalah karakteristik uji daya leleh, overrun, organoleptik. Rancangan yang diginakan adalah rancangan acak lengkap (RAL) dengan 4 perlakuan 3 kali ulangan (0%, 10%, 15%, dan 20%). Hasil penelitian menunjukan ekstrak wortel pada es krim dapat meningkatkan karakteristik rasa, warna, aroma dan kesukaan. Uji leleh berpengaruh nyata (0,05) sedangkan Overrun berpengaruh nyata (0,00) penambahan ekstrak wortel berbeda menyebabkan tekstus, aroma es krim menurun namun tidak mempengaruhi nilai kesukaan es krim. Penambahan ekstrak wortel pada P3(20%) dalam pembuatan es krim wortel menghasilkan kualitas es krim yang terbaik.
From private to public: redeveloping private space as the way to reframe publicness of everyday life.
Authors: Chen Xuewei
Published: July 2024

The publicness discourse has been extensively explored from the perspectives of numerous disciplinary interests, multiple actors, especially the government and expert professions, and its normative ideal. This study examines how individual engagement in shaping private and semi-public space could be viewed as a means of reframing the publicness of everyday life and thereby contributing to the shaping of cities. Through examining the rationale of build-by-people trials in Shanghai, categorising in stewarding practise, DIY tactic, and informal trial, this study anticipates shedding light on the particularities of publicness in the contemporary Chinese context. Drawing on empirical data from observation and interviews, the study discusses different facets of build-by-people trials, including the combination of desire and belief to push individuals to be a part of the public, contribution to forgotten spaces, impact on social relationships, as well as concerns on privatisation. The analysis demonstrates that the current ‘build-by-people’ trials have manifested their capacity to proactively engage concerned citizens, develop forgotten spaces, and advance a broader sense of publicness discourse. However, additional research is needed to investigate how to maximise the value of ‘build-by-people’ practises in a sustainable manner, and how to strategically advocate for more ‘public-isation’ processes while keeping the privatisation scenario from deteriorating.
A new chaotic jerk system with a sinusoidal nonlinearity, its bifurcation analysis, multistability, circuit design and complete synchronization design via backstepping control
Authors: VaidyanathaN Sundarapandian , Hannachi Fareh , Moroz Irene M. , Aruna Chittineni , Mohamed Mohamad Afendee , Sambas Aceng
Published: July 2024

In this research work, we investigate a new three-dimensional jerk system with three parameters in which one of the nonlinear terms is a sinusoidal nonlinearity. We show that the new jerk system has two unstable equilibrium points on the ��-axis. Numerical integrations show the existence of periodic and chaotic states, as well as unbounded solutions. Consideration of the Poincaré sphere at infinity found no periodic states. We show that the new jerk system exhibits multistability with coexisting attractors. We also present results for the offset boosting of the proposed chaotic jerk system. Using MultiSim version 14.1, we design an electronic circuit for the new jerk system with a sinusoidal nonlinearity. As a control application, we design complete synchronization for the master-slave jerk systems using backstepping control technique. Simulations are presented to illustrate the main results of this research work.
Interplay between mistranslation and oxidative stress in Escherichia coli
Authors: Ević Valentina , Rokov-Plavec Jasmina
Published: July 2024

Mistakes in translation are mostly associated with toxic effects in the cell due to the production of functionally aberrant and misfolded proteins. However, under certain circumstances mistranslation can have beneficial effects and enable cells to preadapt to other stress conditions. Mistranslation may be caused by mistakes made by aminoacyl-tRNA synthetases, essential enzymes that link amino acids to cognate tRNAs. There is an Escherichia coli strain expressing isoleucyl-tRNA synthetase mutant variant with inactivated editing domain which produces mistranslated proteomes where valine (Val) and norvaline (Nva) are misincorporated into proteins instead of isoleucine. We compared this strain with the wild-type to determine the effects of such mistranslation on bacterial growth in oxidative stress conditions. When the cells were pre-incubated with 0.75 mmol/L Nva or 1.5 mmol/L Val or Nva and exposed to hydrogen peroxide, no beneficial effect of mistranslation was observed. However, when the editing-deficient strain was cultivated in medium supplemented with 0.75 mmol/L Val up to the early or mid-exponential phase of growth and then exposed to oxidative stress, it slightly outgrew the wild-type grown in the same conditions. Our results therefore show a modest adaptive effect of isoleucine mistranslation on bacterial growth in oxidative stress, but only in specific conditions. This points to a delicate balance between deleterious and beneficial effects of mistranslation.
Pengaruh Perendaman Minuman Isotonik Terhadap Kekerasan Permukaan Email Gigi
Authors: Dewiyani Sari , Widyastuti Ratih , Rohman Fauzi Saeful
Published: July 2024

Demineralization is the process of losing minerals in tooth enamel when the enamel is in a pH environment below 5.5. Email is the outer layer of the crown anatomy, including the hardest part of the body could dissolved when consume isotonic drinks are consist of various types of acids which reduce the pH of the oral cavity. At a low pH oral cavity, tooth demineralization can occur.. Hardness of tooth enamel is a physical trait that is owned by the tooth part which is an email that can be measured using Micro Vickers Hardness with VHN units. Objective: To explain the effect of soaking isotonic drinks on hardness of tooth enamel. Methods: Six samples of premolar teeth post orthodontic treatment extraction were then immersed in isotonic drinks for 5 minutes/day for 7 days. After that, the hardness measurement was done using Micro Vickers Hardness. Results: independent T-test test obtained p = 0.03 (p 0.03) there were differences in the level of tooth enamel surface hardness between the treatment group and the control group. Conclusion: Isotonic drinks can reduce the hardness of tooth enamel surfaces.
Penatalaksanaan Perawatan Gigi dan Mulut (Mouth Operation) dengan Anestesi Umum pada Anak Down Syndrome Sebelum Operasi Jantung Bawaan (Laporan Kasus)
Authors: Setianingtyas Prastiwi , Apriani Anie , Hidayatullah Taufiqi , Primarti Risti Saptarini
Published: July 2024

Sindrom Down merupakan kelainan kongenital yang ditandai dengan jumlah kromosom yang abnormal yaitu kromosom 21 berjumlah 3 buah (trisomi 21). Sindrom Down seringkali disertai dengan penyakit jantung kongenital dan penyakit lainnya seperti hipotiroid. Laporan kasus : pasien sindrom Down laki-laki usia 2 tahun dengan diagnosis awal multipel karies datang ke poli bedah mulut RSHS atas rujukan dari poli anak untuk dilakukan mouth preparation sebelum dilakukan operasi bedah jantung. Pasien memiliki riwayat penyakit jantung kongenital yaitu ventrikel septum defect (VSD) dan atrium septum defect (ASD), juga hipotiroid. Pasien mengalami disabilitas intelektual, belum dapat berkomunikasi, dan pasien tidak bisa bekerja sama untuk dilakukan perawatan gigi dan mulut di kursi gigi sehingga diputuskan untuk dilakukan perawatan gigi dan mulut dengan anestesi umum. Perawatan yang dilakukan meliputi penambalan gigi 52, 51, 61, 62, 74, dan ekstraksi gigi 64, 71, dan 81.Kata kunci : sindrom Down, vsd, asd, hipotiroid, mouth preparation, anestesi umum
Interest Rate Channel and Household Consumption: Evidence from the West African Monetary Zone
Authors: ONI Lawrence Babatunde , ONANUGA Abayomi Toyin , ADELOWOKAN Oluwaseyi Adedayo
Published: July 2024

In order to achieve macroeconomic stability, monetary authorities in the West African Monetary Zone (WAMZ) adopted an inflation targeting framework. The policy was facilitated by various monetary stability and control measures. The outcome of the policy effort was not significantly felt by the economies because the concentration was majorly on improving aggregate output with little or no attention to its important components such as household consumption. Thus, this study examines the effect of interest rate channel on household consumption in the WAMZ from 1986 to 2021. Based on the unit root results, the study employed the panel autoregressive distributed lags approach for regression analysis. And found that interest rate channel has no significant effect on household consumption expenditure in the short-run. But in the long-run, the interest rate channel significantly affected household consumption expenditure in the West African Monetary Zone. Therefore, the study concluded that in the long-run, the interest rate channel through nominal lending and deposit rates significantly affected household consumption in the Zone. In view of our findings, some policy implications were made to guide both the government and the monetary authorities in the Zone.
A Tale of Two ‘Sities’ (Universities): Navigating Organisational and Operational Strategies in Higher Education Institutions
Authors: FOWLER David , MUSGRAVE Jon , MUSGRAVE Jill
Published: July 2024

This research endeavours to unveil the nuanced impact of organisational and operational models in higher education by conducting a comparative study of two institutions: the pseudonymous Old Orchard College and Seafarer University. The purpose is to discern the implications of adopting proven business strategies on institutional performance, growth, and student outcomes. The study employs a comprehensive methodology, integrating four years’ worth of personal observations, interviews with current and former employees, and rigorous data mining and analysis of government public domain databases. The comparative analysis delves into the organisational structures, academic focuses, and operational approaches of Old Orchard College and Seafarer University. The design embraces a multi-faceted approach to distill the complexities of organisational dynamics in higher education. The findings illuminate a stark dichotomy between the two institutions. Old Orchard College, undergoing an academic renaissance, is grappling with a shift in executive leadership and restructuring of academic responsibilities. In contrast, Seafarer University emerges as a model of efficiency, marked by its status as the fastest-growing state-supported university. The dialogue between tradition and innovation, and the transformative power of efficient organisational models, become focal points of discovery. This research contributes to the existing body of literature by providing an in-depth exploration of the impact of organisational paradigms on higher education institutions. The originality lies in the comparative nature of the study, which dissects the interplay between traditional and modern approaches. The inclusion of personal observations and data analysis adds a layer to the exploration, offering a holistic perspective on organisational dynamics in higher education.
Generation Y versus Generation Z: Correlation Analysis between the Living Standard and the Education Level
Authors: CICEA Claudiu , MARINESCU Corina , BACIU Silviu-Gabriel , GREERE George
Published: July 2024

The present research aims to provide evidence, from a statistical point of view, of the relationship between the education level of individuals and their associated living standard. The study is based on correlation analysis, which is able to highlight the association between the two elements of interest and, at the same time, to show the strength of their relationship. Additionally, the correlation analysis will be conducted both for Generation Y and Generation Z. Presenting the correlation results in comparison with the two types of Generation will facilitate finding similarities or differences between Generations. The analysis considers 14 European countries and uses two ways of referring to the living standard in accordance with the scientific literature. Among the key findings, there is one in particular to be mentioned: the level of education does matter more for Generation Z as compared to Generation Y in having a higher living standard. The limits of the analysis and future research directions are mentioned in the conclusions.
KOMPARASI KINERJA KEUANGAN SEBELUM DAN SESUDAH INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA
Authors: Dwirawati Ni Made , Putu Wiagustini Ni Luh
Published: July 2024

Initial Public Offering (IPO) dilakukan dengan melakukan penawaran saham perusahaan kepada publik. Tujuan dari penelitian adalah untuk mengetahui perbedaan kinerja keuangan sebelum dan sesudah IPO pada perusahaan di BEI menggunakan metode Du Pont System berdasarkan rasio NPM, TATO, ROI, EM, dan ROE. Populasi penelitian yaitu perusahaan yang melakukan IPO di BEI pada tahun 2017-2019 dengan jumlah 148 perusahaan dan jumlah sampel sebanyak 108 perusahaan. Pengumpulan data menggunakan observasi non partisipan dengan teknik pengambilan sampel yaitu simple random sampling berdasarkan rumus Slovin. Metode dalam penelitian adalah metode kuantitatif dan jenis dari penelitian adalah deskriptif komparatif. Teknik analisis data dilakukan menggunakan paired sample t-test dengan tingkat signifikansi 5%. Hasil dari penelitian ini adalah tidak adanya perbedaan yang signifikan pada kinerja keuangan perusahaan sesudah IPO, dimana nilai NPM, TATO, ROI, EM, dan ROE setelah IPO mengalami penurunan. Hal ini berarti kinerja keuangan perusahaan sesudah IPO menunjukkan kondisi yang kurang baik. Penelitian ini diharapkan mampu memberikan tambahan informasi bagi perusahaan dan menjadi sumbangan pemikiran dalam pengambilan keputusan yang berkaitan dengan analisis perbedaan kinerja keuangan sebelum dan sesudah IPO.
PERAN MEDIASI BRAND IMAGE PADA PENGARUH KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN
Authors: Trisnawijayanthi Anak Agung Istri Agung Pramithasari , Ketut Warmika I Gde
Published: July 2024

Para wanita ingin selalu terlihat cantik setiap saat sehingga banyak wanita yang ingin menggunakan kosmetik untuk mempercantik dirinya sehari-hari. Produk kosmetik yang sering digunakan adalah lipstik. Lipstik sendiri berguna untuk memberikan warna bibir agar tampak lebih cerah. Merek lipstik yang banyak disukai oleh perempuan Indonesia salah satunya adalah Maybelline. Adanya persaingan yang terjadi antar produk kosmetik membuat Maybelline harus memperhatikan perilaku konsumen dan strategi-strategi yang tepat dalam peningkatan keputusan pembelian produk mereka. Tujuan penelitian ini adalah untuk menguji peran mediasi citra merek dalam pengaruh kualitas produk terhadap keputusan pembelian. Penelitian ini dilakukan di Kota Denpasar dengan 150 responden dengan menggunakan kuesioner. Prosedur pengambilan sampel menggunakan teknik non-probability sampling. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, analisis jalur, uji Sobel dan uji VAF. Hasil analisis penelitian ini menunjukkan bahwa semua hipotesis diterima. Kualitas produk berpengaruh positif dan signifikan terhadap citra merek, kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian, citra merek berpengaruh positif dan signifikan terhadap keputusan pembelian, dan citra merek berpengaruh signifikan memediasi hubungan kualitas produk terhadap keputusan pembelian.
Peran Pengungkapan Aset Biologis dalam Memediasi Intensitas Aset Biologis dan Ukuran Perusahaan Terhadap Kinerja Perusahaan
Authors: Suhardjo Iwan , Meiliana Meiliana , Tryany Julie , Erica Erica , Arlina Arlina , Jennifer Jennifer
Published: July 2024

This research aims to examine the influence of biological asset intensity and company size on company performance with biological asset disclosure as a mediating variable in agricultural companies on the Indonesia Stock Exchange for the 2017-2022 period. The research method used was a quantitative method and a sample of 16 companies was obtained. This research uses EViews as the main data analysis tool to support the validity and reliability of the findings. The results of this study show that (1) biological asset intensity and (2) company size have a positive effect on biological asset disclosure. (3) Disclosure of biological assets has a positive effect on company performance. (4) Disclosure of biological assets cannot mediate the relationship between biological asset intensity and company performance. (5) Disclosure of biological assets can mediate the relationship between company size and company performance.
Kualitas Laba: Pengaruh Investment Opportunity Set (IOS), Struktur Kepemilikan, dan Book Tax Differences
Authors: Erawati Teguh , Kusuma Hadri , Jannah Safira Miftahul , Putri Fuadhillah Kirana
Published: July 2024

Not a few companies listed on the IDX carry out manipulation of financial reports by presenting false profits, so that the quality of profits is doubted by potential users of financial statements. This research aims to examine the influence of the Investment Opportunity Set (IOS), ownership structure, and book tax differences on earnings quality. The data used is manufacturing companies listed on the IDX for the 2017-2021 period. The research sample was 57 companies with 200 observations found. The research analysis method is multiple linear regression which includes descriptive statistical methods, classical assumption testing, and hypothesis testing using SPSS as a data analysis tool. The results of the research conducted state that the Investment Opportunity Set (IOS) has a positive impact on earnings quality, while ownership structure and book tax differences do not have an impact on earnings quality.
Sistem Pengendalian Internal Sebagai Pemoderasi Pengaruh Integrasi e-Planning dan eBudgeting Terhadap Pencegahan Korupsi
Authors: Iriyani Istirokhana , Mutmainah Siti
Published: July 2024

This research aims to examine the effect of the integration of e-planning and e-budgeting on preventing corruption with the internal control system as a moderating variable. Another objective is to analyze the direct influence of each indicator of the e-planning and e-budgeting integration variables, namely Standard Unit Price (SSH), Standard Cost Analysis (ASB), APBD budgeting, and supervision of corruption prevention. The research sample includes 112 local governments on the island of Java in 2021 and 2022. Data analysis uses the WarpPLS 7.0 application. The research results prove that the integration of e-planning and e-budgeting has a positive effect on preventing corruption. The internal control system has been proven to weaken the relationship between e-planning and e-budgeting integration and corruption prevention. ASB indicators, APBD budgeting and supervision have a positive effect, while SSH have a negative effect on preventing corruption. APBD budgeting is the most dominant indicator, while ASB is the weakest indicator in influencing corruption prevention. It is hoped that the practical implications of this research will serve as input for the government in formulating more appropriate policies for action plans to prevent corruption.
Evaluasi Penerapan Tahun Pertama Berlakunya Standar Audit (SA 701) Pengomunikasian Hal Audit Utama
Authors: Serinteg I Made , Mita Aria Farah
Published: July 2024

Auditing Standards (SA) 701 in Indonesia are effective for the implementation of general audits of issuers' financial statements in the period starting January 1 2022. The research aims to evaluate the implementation of the first year of SA 701 coming into force. The research was conducted at KAP ABC, which is one of the KAPs in Indonesia. The data in this research uses primary data and secondary data. Primary data was obtained through semi-structured interviews, while secondary data was in the form of audit policies and procedures from KAP ABC. The research results show that KAP ABC is able to implement SA 701 well even though its international affiliate does not provide an audit methodology. The obstacles faced by KAP ABC in implementing SA 701 are communication with parties responsible for governance and management regarding main audit matters, as well as the formulation of paragraphs on main audit matters in the auditor's report. Regarding the implementation of the audit, there were no significant changes to the audit process, considering that the overall audit process carried out was still the same.
Kesadaran Wajib Pajak, Penghapusan Sanksi, Pembebasan Bea Balik Nama, e-SAMSAT dan Kepatuhan Wajib Pajak
Authors: Wijayanti Ni Made Windi , Merkusiwati Ni Ketut Lely Aryani
Published: July 2024

The aim of this research is to obtain empirical evidence about the influence of taxpayer awareness, elimination of PKB sanctions, BBNKB exemption, and e-SAMSAT on motor vehicle taxpayer compliance in Badung Regency. The research location is at the SAMSAT Joint Office, Badung Regency. The accidental sampling method is a method for determining the sample and the number of samples is calculated using the Slovin formula to obtain 100 samples. Data collection was carried out through a survey method using a questionnaire and the analysis technique used was multiple linear regression analysis with the SPSS analysis tool. This research shows that taxpayer awareness, elimination of PKB sanctions, BBNKB exemption and e-SAMSAT have a positive effect on motor vehicle taxpayer compliance in Badung Regency.
ESQ Pemoderasi Pengaruh Faktor Internal pada Perilaku Disfungsional Auditor
Authors: Sari Wulan Ni Putu Ayu Nikita
Published: July 2024

This research aims to provide empirical evidence of the influence of Machiavellian traits and experience on auditors' dysfunctional behavior with ESQ (Emotional Spiritual Quotient) as a moderator. The population of this research is 866 auditors who work at Public Accounting Firms in the Provinces of Bali and East Java. The sample was determined using a purposive sampling technique with data collection using a questionnaire technique. The data analysis used is Partial Least Square (PLS). PLS is a Structural Equation Modeling (SEM) model which is based on components or variants. The research results prove that Machiavellian traits have a positive effect on auditors' dysfunctional behavior, but experience has no effect on auditors' dysfunctional behavior. This research also proves that ESQ is able to weaken the influence of Machiavellian traits on auditors' dysfunctional behavior, but ESQ is unable to moderate the influence of experience on auditors' dysfunctional behavior. The results of this research support attribution theory and the theory of attitude change.
Pengukuran Kinerja Perguruan Tinggi Swasta: Studi Levers of Control pada Perguruan Tinggi Berbasis Budaya
Authors: Sudirga I Gusti Ayu Desni Saraswati , Nahartyo Ertambang
Published: July 2024

This research explores in depth the non-financial performance measurement mechanism at one of the private universities (PTS) in Bali Province, including the supporting and inhibiting factors in implementing this mechanism. This research is a qualitative research with a case study approach. Institutional theory is used as the main theory of research and is correlated with the levers of control framework. Data was collected by interviews and document analysis and analyzed using narrative, content and discourse analysis methods. The results show that PTS is categorized as a highly regulated institution that creates legitimacy, which is the focus of institutional theory. In the levers of control framework, supporting and inhibiting factors for this mechanism are identified through belief systems, boundary systems, diagnostic control systems, and interactive control systems. This research provides an overview of the mechanism for measuring non-financial performance in private universities which has not been carried out in much previous research.
Pengevaluasian Kelengkapan dan Performance Unit Internal Audit
Authors: Putri Alansari I Gusti Ayu
Published: July 2024

This research evaluates the completeness and performance of the internal audit unit at PT Gama Multi Usaha Mandiri. This research is qualitative research using primary and secondary data. Primary data comes from in-depth interviews and observations. In-depth interviews were conducted with directors, internal audit units and auditees. Meanwhile secondary data comes from document analysis. The data analysis technique used is a case study approach, namely comparative patterns and descriptive or explanatory preparation. The evaluation results show that the completeness and performance of the internal audit at PT Gama Multi Usaha Mandiri partially meets the International Standards for Professional Practice of Internal Audit by IIA. The internal audit unit of PT Gama Multi Usaha Mandiri is considered to have been able to maximize performance within the company even though there are still several weaknesses. This research makes a practical contribution to PT Gama Multi Usaha Mandiri and policy-wise through consideration of internal audit professional policies.
Audit Fee Differences Between Pre And Post Covid-19 Pandemic
Authors: Mukhlis Muhammad
Published: July 2024

This research aims to determine the dynamics of audit fees at listed companies in Indonesia in the post-COVID-19 era. Specifically, this study examines whether there are significant differences in audit fees between the pre-pandemic and post-pandemic periods, taking into account various factors that might influence these fees. This research uses quantitative methods with a comparative approach to analyze differences in audit fees. This research focuses on a sample of public companies listed on the Indonesia Stock Exchange. The research results show that there is no statistically significant difference in audit fees between the pre-pandemic (2017–2019) and post-pandemic (2020–2021) periods. Audit fees did not differ before COVID-19 and after the pandemic due to auditors utilizing technology in carrying out audit procedures, rapid economic recovery, adaptive business strategies, and industry-specific impacts. This research is an empirical insight into the impact of COVID-19 on audit fees in Indonesia.
Asset Misappropriations Fraud: A Bibliometric Study
Authors: Setiawan Nanang
Published: July 2024

This research aims to carry out bibliometric analysis of 71 international journal articles on the topic of Asset Misappropriations (AM). This study is important considering that there is a lot of research on fraud but there is no AM mapping based on the type of fraud and fraud per industry. This bibliometric study uses NVIVO software with three analyses: word cloud, fraud classification, and fraud classification based on industry. The results of the analysis show that the dominant types of fraud in AM studied are theft of inventory, theft of cash and skimming. The dominant types of industry studied are banks, government sector, and retail. The dominant fraud in the banking industry is cash larceny; The dominant fraud in the government sector industry is theft of inventory; and the dominant fraud in the retail industry is theft of inventory. This study contributes to increasing literacy for academics about AM and becomes a recommendation for future research; also contribute to practitioners in creating anti-fraud policies for companies and other organizations.
Efektivitas Penganggaran Berbasis Kinerja Studi Kasus pada Satuan Kerja X OJK
Authors: Permata Adinda Tisalita , Sinta Sinta , Rossieta Hilda
Published: July 2024

This research aims to evaluate the implementation of performance-based budgeting in work units at the Financial Services Authority (OJK) based on the classification of best practices in OECD countries that have implemented Performance-Based Budgeting (PBK) for decades. Further evaluation of the implementation of PBK in work unit This research was carried out by analyzing regulatory documents and then confirmed with the real conditions of PBK at OJK through interviews with officials and staff who are authorized and competent in implementing budgeting at OJK. Interviews were conducted over a period of 2 (two) stages, namely in October and November 2023. The research results show that OJK is at level 2 of the PBK classification for OECD countries, namely Performance-Informed Budgeting. At the Performance-Informed Budgeting level, where most OECD countries are located, budget implementation has been linked to performance information. Furthermore, evaluation of each factor resulted in a fairly good level of effectiveness for the goal orientation factor and human resources factor, but a low level of effectiveness for the Information Technology factor. Several obstacles were also identified from the interview results, including the long budget preparation time and process, insufficient number of human resources and inadequate information systems. The research also provides several recommendations to increase the effectiveness of PBK implementation.
Efektivitas Pengendalian Internal, Ketaatan Aturan Akuntansi, Moralitas Individu, dan Kecenderungan Kecurangan Akuntansi
Authors: Paramitha Made Ayu Rhetria Sashikirana , Budiasih I Gusti Ayu Nyoman
Published: July 2024

The purpose of this research is to analyze the influence of the effectiveness of internal control, compliance with accounting rules, and individual morality on the tendency for accounting fraud. The data collection method was carried out by distributing questionnaires in the form of a Google Form. This research was conducted at the Denpasar City Public Works and Spatial Planning Department. The population in this study was the entire financial sub-section of the Public Works and Spatial Planning Department of Denpasar City, totaling 60 people. The data analysis technique used is multiple linear regression analysis. The results of this research state that internal control has a negative effect on the tendency for accounting fraud. Compliance with accounting rules has a negative effect on the tendency for accounting fraud. Individual morality has a negative effect on the tendency for accounting fraud.
Biaya Pendidikan, Motivasi, dan Minat Mahasiswa Mengikuti PPAk di Masa Pandemi Covid-19
Authors: Geymina Intan Nanda , Mimba Ni Putu Sri Harta
Published: July 2024

In the era of globalization, professional education is very necessary, especially for the younger generation who will compete with foreign workers as a result of the existence of the Asean Economic Community (AEC), which causes competition to become increasingly fierce. Various things can be done to improve one's quality, one of which is by taking Professional Accounting Education as an effort to produce professional accountant graduates by standardizing the quality of accountants in Indonesia. The aim of this research is to obtain empirical evidence of the influence of education costs, economic motivation and social motivation on students' intentions to take accounting professional education. The population of this research is all accounting study program students at the Faculty of Economics and Business, Udayana University Class of 2018, totaling 235 people. Samples were collected using probability sampling techniques. The total sample was 148 people. Data was collected using a questionnaire. Multiple linear regression analysis was used to analyze research data. The findings show that educational costs, economic motivation and social motivation have a positive influence on students' intentions to pursue Accounting Professional Education.
Struktur Kepemilikan, Kinerja Perusahaan, dan Dewan Independen sebagai Moderasi
Authors: Jurnali Teddy , Meiliana Meiliana , Septiany Sheila , Jenny Jenny
Published: July 2024

This research aims to examine the influence of ownership structure consisting of ownership concentration, managerial ownership, institutional ownership and foreign ownership on company performance. The research objects include all companies that publish annual reports and are listed on the Indonesia Stock Exchange for the period 2018 to 2022. The purposive sampling method was used to determine the sample and obtained 1,926 data as objects of observation. Data analysis uses the panel regression analysis method. The research results show that ownership concentration and managerial ownership have a significant positive correlation with company performance, foreign ownership has a significant negative correlation with performance, institutional ownership is not significant with performance, and an independent board is unable to moderate ownership structure on company performance.
Rasio Keuangan Selama Pandemi Covid-19 dan Nilai Perusahaan
Authors: Suwantara I Nyoman Gede , Anggara I Wayan Gde Wahyu Purna
Published: July 2024

Share prices reflect changes in company value over time. It is likely that investments are generated by companies with strong financial performance, which can be a positive indicator of the company's growth and increase its market value. This research aims to determine the effect of financial ratios during the Covid-19 pandemic on company value. This research was conducted on all companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling method used a non-probability sampling method with purposive sampling technique and obtained 267 observations. The data collection method uses non-participant observation. The data analysis technique used is Statistical Product and Service Solution (SPSS) for Windows. The research results show that profitability, solvency, liquidity and activity have a positive and significant effect on company value. This means that profitability, solvency, liquidity and activity can increase company value and provide a positive signal to investors.
E-Commerce, Literasi Keuangan, Pengetahuan Kewirausahaan, dan Minat Berwirausaha Mahasiswa Akuntansi
Authors: Adi Arta I Kadek , Sujana I Ketut
Published: July 2024

Entrepreneurship will bring profits if each individual is able to develop and provide new innovations for the sustainability of their business. The aim of this research is to obtain empirical evidence regarding the influence of e-commerce, financial literacy, and entrepreneurial knowledge on accounting students' entrepreneurial interest. This research was conducted at the Undergraduate Accounting Study Program, Faculty of Economics and Business, Udayana University, with a total sample of 84 respondents who were students from the class of 2019 & 2020 who had taken the Entrepreneurship course. Sampling used a probability sampling method with proportionate stratified random sampling using a questionnaire as a data collection method. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that e-commerce, financial literacy, and entrepreneurial knowledge have a positive effect on accounting students' entrepreneurial interest. The higher the level of e-commerce, financial literacy and entrepreneurial knowledge an individual has, the greater the interest in entrepreneurship among accounting students.
Application of Green Accounting Concepts through Accounting Education in Support of Green Economy
Authors: Agshari Zara , Rismawati Rismamati , Supri Zikra
Published: July 2024

This research aims to investigate the significant influence of the application of green accounting concepts and accounting education in supporting the green economy. This research uses quantitative methods with multiple linear analysis techniques to analyze the data. The population of this study consisted of students from the Faculty of Economics and Business, Muhammadiyah University of Palopo. Research sampling was carried out using the Slovin formula, which resulted in a total sample of 133 respondents. The results of this research significantly show that the application of the green accounting concept has a positive impact on the green economy. Apart from that, accounting education also plays an important role in supporting the green economy. Thus, this research concludes that the application of green accounting concepts through accounting education can make a significant positive contribution in supporting green economic growth.
Penerapan Tax Amnesty, Pelayanan Perpajakan, Sanksi Perpajakan, dan Penerimaan Pajak
Authors: Dewi Ni Putu Anggun Kencana , Jati I Ketut
Published: July 2024

Taxes are contributions to the state with the function of funding development and government spending. The research was conducted with the aim of explaining the effect of implementing Tax Amnesty, Tax Services, and Tax Sanctions at the East Denpasar Pratama Tax Service Office. The technique used in data collection is Purposive Sampling by means of research samples using all Individual and Corporate Taxpayers provided they have participated in the Tax Amnesty program at KPP Pratama East Denpasar. The Multiple Linear Regression Analysis Method was used in hypothesis testing with the results that Tax Amnesty, Tax Services, Tax Sanctions had a positive effect on tax revenues at the East Denpasar Primary Tax Service Office.