bluuebunny/crossref_metadata_2025 huggingface dataset:
Criminal law protection of critical infrastructure objects against subversive encroachments
Authors: Shamsutdinov О. V. , Melnyk D. S.
Published: December 2022

The norms of domestic and foreign legislation, which establish a criminal law prohibition of encroachments on objects of critical importance for the economy, defense and life support of the population for subversive purposes, have been studied. With the help of the historical and legal method, an analysis of the criminalization of such socially dangerous acts as diversion, sabotage, and vandalism in Ukraine during the last century has been carried out. Moreover, using the comparativist method, the criminal law norms of France, Germany and the USA on responsibility for sabotage have been examined. At the same time, the main attention paid to the subject and forms of committing the corresponding socially dangerous acts, as well as the moment from which the crime is considered finished.
It has been established that the current legislation of Ukraine has a number of shortcomings and gaps in the criminal law protection of critical infrastructure objects from subversive encroachments. In particular, criminal liability is established for attempts to damage objects important to the state, and not for their actual damage, that is, real socially dangerous consequences (sabotage itself) require additional qualifications. The criminal law norm provided for in Art. 113 of the Criminal Code of Ukraine, is formulated with violation of the principle of proportionality of the social danger of the act and the severity of the punishment provided for its commission. The dispositively defined subject of diversion contains the term “national economy”, which has lost its legal basis, as well as a synecdoche (the use of the plural instead of the singular). On the objective side, the composition of sabotage, defined in Art. 113 of the Criminal Code of Ukraine, does not criminalize illegal inaction, as well as actions aimed at disorganization, slowing down or making impossible the operation of such facilities important to the state.
On this basis, it has been proposed to formulate the second form of sabotage (Article 113 of the Criminal Code of Ukraine) in the following wording: “Destruction or damage to a critical infrastructure object by arson, explosion or other means with the aim of weakening the state”, as well as to supplement the Criminal Code of Ukraine with an amendment on sabotage, which is understood as “actions aimed at weakening the state, actions or decision-making aimed at destabilizing or making impossible the intended functioning of a critical infrastructure object, in the absence of signs of diversion”.
Interrogation of a minor victim during the investigation of criminal offenses related to domestic violence
Authors: Gontarenko V. P.
Published: December 2022

The scientific article is devoted to certain aspects directly related to the procedural regulation of the interrogation of minors during the pre-trial investigation of criminal proceedings related to domestic violence. An analysis of international legal acts containing relevant standards in the researched field, provisions of the current criminal procedural legislation of Ukraine, as well as scientific works, whose authors worked on the outlined issue, has been carried out. This is due to the fact that sometimes in such proceedings the only source of evidence is the testimony of minor victims. In such cases, the process of obtaining and evaluating evidence is determined by age, individual psychological and many other characteristics of the interrogated.

In criminal proceedings related to domestic violence, issues related to the place of interrogation of a minor and ways of recording it are quite relevant. On the basis of the conducted research, it has been substantiated that the interrogation of a minor should be carried out in a room: a) where the environment will be friendly for him or her; b) which is equipped with means for audio and video recording. Such statements are fully consistent with the “green room” method. Taking into account the above, it is proposed to make changes to the provisions provided for in Part 1 of Art. 226 of the CCP of Ukraine. In addition, attention has been drawn to the change in the philosophy of obtaining testimony from a minor regarding the circumstances of a committed criminal offense from interrogation to procedural interview.

Interrogation of a minor must be carried out by an investigator according to the rules provided by the Code of Criminal Procedure of Ukraine. However, before the interrogation, the investigator must: select a suitable specialist psychologist; give them the opportunity to get acquainted with the materials of the criminal proceedings, taking into account the meeting with the minor; based on the circumstances to be proven, agree with the specialist on the content and form of the questions necessary for clarification. Taking into account the above, it has been concluded that it is considered necessary in the provisions of the current legislation to provide for this a specially authorized person - a juvenile investigator.
O Risco Genético das Terapias do Câncer
Authors: Minicucci Eliana Maria , Salvadari Daísy Maria Favero , Ribeiro Lúcia Regina , Maia Maria Aparecida Conti , Camargo João Lauro Viana de
Published: December 2022

O presente artigo descreve as conseqüências de algumas terapias utilizadas para o câncer sobre o material genético de pacientes com neoplasias. O objetivo é ressaltar a importância da avaliação da relação risco/ benefício dos diferentes tratamentos utilizados para o câncer, e da continuidade de pesquisas para o desenvolvimento de novas formas de terapia e de novas drogas antineoplásicas. Faremos breve exposição sobre o processo de carcinogênese de múltiplas etapas, destacando o conceito geral de que o câncer é uma doença genética. São apresentados os efeitos mutagênicos das radiações ionizantes e de algumas classes de quimioterápicos sobre o material genético. Além dos efeitos deletérios desses agentes para o paciente, são também relatados efeitos nocivos para os indivíduos que manipulam ou que são responsáveis pela condução dos tratamentos. Abordaremos de modo geral, os danos genéticos induzidos por agentes antineoplásicos mutagênicos tanto para o paciente como para os indivíduos que os manipulam, predispondo-os ao desenvolvimento de um segundo tumor ou de um tumor primário, respectivamente.
Quimioterapia Neoadjuvante em Câncer de Mama Localmente Avançado: Análise Imunohistoquímica é Preditiva da Resposta à Quimioterapia
Authors: Herchenhorn Daniel , Rezende Lídia Magalhães , Thuler Luiz Cláudio , Maia Raquel C. , Medina Morvan , Costa Mário Alberto Dantas da
Published: December 2022

A quimioterapia é tratamento padrão inicial para câncer de mama localmente avançado. A correlação entre a resposta à quimioterapia neoadjuvante e fatores prognósticos pode ser útil nesta doença. De setembro 1996 a dezembro de 1997, 25 pacientes portadoras de câncer de mama localmente avançado (UICC - estádio IIIA, IIIB e inflamatório (1), foram submetidas a 4 ciclos de quimioterapia neoadjuvante com doxorrubucina 60mg/m² e ciclotosfamida 600mg/m² a cada 21 dias, mastectomia à Patey e tratamento adjuvante. A reposta clínica e patológica foi correlacionada com marcadores obtidos através de análise imunohistoquímica da biópsia do tumor. Os marcadores analisados foram; receptores hormonais, p53, HER/neu (cerb-B2), MIB, grau nuclear, PCNA. A resposta clínica objetiva foi de 74%. Vinte e um de 23 pacientes (91%) analisadas foram submetidas à cirurgia. Quatro pacientes não apresentavam doença microscópica na mama (19%). Destas pacientes, 2 também não apresentavam doença em linfonodos axilares, enquanto 4 apresentavam doença residual na mama de até 2 cm (19%). Todos os marcadores apresentaram positividade em percentuais elevados. A positividade do p53 e do MIB apresentou correlação com a resposta ao tratamento quimioterápico neoadjuvante, porém não alcançou significância estatística. Os resultados iniciais sugerem uma relação entre a positividade do p53 com a resposta clínica e com a resposta patológica, relação esta que não é demonstrada em estudos anteriores. A presença do MIB positivo também esteve associada com uma resposta patológica favorável.
An analysis of Politeness Strategies Used by Major Characters in Social Game : A study of Seventh Singularity Story of Fate/Grand Order Social Game
Authors: Sembiring Lina Tri Astuty Beru , Diana Eli , Aditya Zesy
Published: December 2022

Politeness strategy is used in conversations to save addressee’s face by performing an expression that is less threatening for the addressee’s face. The aims of this research are to analyze politeness strategies used by two major characters of the seventh singularity story of Fate/Grand Order social game, and also to analyze the factors that influencing their choicess of politeness strategies. This research employed a descriptive qualitative method. The description of the data is in the form of utterances and examined based on Brown and Levinson theories of politeness strategy. Based on the obtained result, it can be concluded that the two major characters, Mash Kyrielight and Enkidu/Kingu applied four kinds of politeness strategy (bald on record, positive politeness, negative politeness and off record). Both characters mainly used positive politeness strategy, while the least used strategy is bald on-record. Their choice of politeness strategies mostly influenced by social distance factor, imposition and also the power factor.
An Analysis of Crossword Puzzle to English Vocabulary Mastery
Authors: Utami Elva , Marita Yosi , Martina Wiwin
Published: December 2022

ABSTRACT

In the learning process of teachers still have a very important role in transferring knowledge to their students. In addition, success in teaching is greatly influenced by student learning activities. A teacher must have the ability to empathize, be a unique listener, and can be a facilitator for students in solving their problems by themselves.This research was a descriptive qualitative. The purpose of this research is to increase students’ vocabulary mastery by using crossword puzzle method. The subject of this research were 10 students. It consists of fourth (4) Males and six (6) Females. The instrument of this study a vocabulary test are interview and questionnaire. Based on the results of the interviewfirst, only 60% of students who do not like English because it is considered difficult and 40% like English because it is considered easy. Second, half of or 50% of students memorize a lot of vocabulary and half or 50% don't memorize a lot of vocabulary. Third, all students or 100% of students state that teachers who teach in class are boring and monotonous. The fourth is that all students or 100% know about crosswords. Based on the results of the questionnaire the highest percentage or 100% who answered "Yes" is in the second statement "crossword puzzle method is very excited. While the lowest percentage or 30% who answered" Yes "is the seventh statement" I was very excited by learning English vocabulary ". Furthermore, the highest percentage or 70% for those who answered" No "was the statement to the full" I was very excited by learning English vocabulary ". And the last lowest percentage or 20% who answered"
A Contrastive Analysis Study Between English and Batak Toba in Request Sentence
Authors: Sianipar Ezra Octania , Herman Herman , Purba Ridwin
Published: December 2022

This study examines the English and Toba Batak language request sentence. The imperative phrase of both languages from its form, purpose, and category in a sentence was studied in this analysis. The research used descriptive approach and contrastive analysis in terms of methods, the entire data were gathered by observing and interviewing the native speakers of Toba Batak dialects who still speak in their everyday communication. In the analysis, the authors outlined and compared the differences and similarities in request sentences. The result that we saw from the position of the subject In Toba Bataknese, the position of subject was flexible, they could change without changing the meaning. While in English the position of subject was stable. In the request sentence, Batak Toba is less harsh and Batak people rarely use the word please, and usually the intonation seems strong and there is emphasis, while the request sentence is more likely to be smooth and polite, and the intonation is smoother.
Development of English Learning Module to Improve Student Critical Thinking Ability at The Faculty of Law University of Prof. Dr Hazairin, S.H.
Authors: Marita Yosi , Masitah Siti , Haloho Friang Br.
Published: December 2022

The academic world requires English language skills to lead students to understand science that continues to develop to improve quality human resources in facing globalization competition. English proficiency is one of the places for developing human resource evaluations that must be managed interactively and professionally. English proficiency is one of the places for developing human resource evaluations that must be managed interactively and professionally. Learning and modules are two things that complement each other. Learning will take place effectively equipped with learning media. Therefore, it is very necessary to produce a product of teaching materials in the form of modules that are not only intellectual but also can create students to be more creative and innovative. The development of learning modules used ADDIE development. ADDIE has a five-stage model development among others : Analyze (Analyze), Design (Design), Develop (Develop), Implement (Apply), and Evaluate (Evaluate). The assessment of learning modules for material experts was divided into 4 aspects. The results of the assessment of each aspect showed the different average score. In the Feasibility of contents, the average score was 3.7, it means it was "Feasible" .Linguistic component aspect had score of 3.4, it was in "Feasible" category. The aspect of the assessment component obtained an average score of 3.1 that means it was in "Feasible" category. Meanwhile, in graphic component aspect, it was obtained 3.6 which that it was in "Feasible" category. The results of the material expert assessment showed total average score of 3.45 out of a maximum score of 4. Based on the feasibility category of the English learning module, the module was included in the "Feasible" category.
PENETAPAN HARGA POKOK PRODUKSI DENGAN PENDEKATAN FULL COSTING SEBAGAI DASAR PENENTUAN HARGA JUAL
Authors: Wahid Adrian Abdul
Published: December 2022

Calculation of the cost of production can be done with two approaches, namely the full costing approach and variable costing. In this study, the approach to calculating the cost of production using a full costing approach was carried out at UKM Telur Gulung Raos. This study uses a qualitative method with a descriptive analysis approach. The results of this study, the cost of production with the company's approach of Rp. 398,916.96 and the calculation of the cost of production with the full costing approach of Rp. 533,207.16. The calculation is generated from the number of products 580 products in a period of one day. on the original dining menu of Rp. 398.61 with a selling price of Rp. 1000. On the original egg roll menu, according to the company, it is Rp. 398.61 with a selling price of Rp. 1000 and with a full costing approach of Rp. 629.52 with a selling price of Rp. 1,499.10. On the egg roll menu, according to the company, cilor rolls are Rp. 437.61 with a selling price of Rp. 1000 and with a full costing approach of Rp. 668.52 with a selling price of Rp. According to the company, the egg roll vermicelli menu is Rp. 448.61 with a selling price of Rp. 1000 and with a full costing approach of Rp. 679.52 with a selling price of Rp. Rp. 1,452.84. According to the company, the egg roll otak-otak menu is Rp. 798.60 with a selling price of Rp. 2000 and with a full costing approach of Rp. 1,029.52 with a selling price of Rp. 2,537.14. On the egg roll sausage menu, according to the company, it is Rp. 1,358.61 with a selling price of Rp. 2000 and with a full costing approach of Rp. 1,589.52. with a selling price of Rp2,325.19
PENGARUH ARUS KAS OPERASI, PERTUMBUHAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI
Authors: Halim Kusuma Indawati
Published: December 2022

The principle of conservatism assumes that when choosing between two or more generally accepted accounting techniques, a preference is shown for the choice that has the least favorable impact on shareholder equity. This study attempts to determine the impact of operating cash flow, company growth, leverage, and profitability on accounting conservatism. The population in this study were 52 companies in the consumer goods industry sector on the Indonesia Stock Exchange for the period 2014 to 2018. Sample selection was using purposive sampling and obtained a sample of 36 companies. This type of research is quantitative research. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple regression analysis, F test, and t test. The test was carried out using the SPSS 22 program. The partial test results show that operating cash flow, company growth, and profitability partially have a positive impact on accounting conservatism, but leverage has no impact on accounting conservatism.
PENGARUH KEPEMILIKAN TERKONSENTRASI DAN ASING TERHADAP REPUTASI PERUSAHAAN
Authors: Jao Robert
Published: December 2022

The purpose of this study is to analyze the effect of the structure of concentrated ownership and foreign ownership on the corporate's reputation. The population in this study are companies on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sampling technique used was purposive sampling. The method used in this research is quantitative research methods. Data sources used are secondary data sources obtained from the Indonesia Stock Exchange (IDX) and the Corporate Image Award from 2017 to 2019, the type of documentary data used, namely the company's annual report and survey results from the Corporate Image Index from 2017 to 2019. The results showed that concentrated ownership and foreign ownership had a positive and significant effect on the company's reputation. The higher the concentrated share ownership and shares owned by foreign investors, the better the corporate's reputation.
Pengaruh lokasi usaha dan jam kerja terhadap pendapatan pedagang pasar panorama kota Bengkulu
Authors: Fahmi Pakri
Published: December 2022

This study aims to examine the effect of business location and working hours on the income of traders of the Bengkulu city panorama market. This research was conducted in the Bengkulu city panorama market. The number of samples in this study was 100 respondents. The results showed that 35.6% of the variables of business location and working hours were able to explain the income variable of the panoramic market traders of Bengkulu City. Based on the results of the simultaneous test, the variable of business location and working hours affect the income of traders of the Bengkulu panoramic market, while based on the Partial test, the variable of business location affects the income of traders of the Bengkulu city panorama market, but working hours have no effect on the income of traders of the Bengkulu city panorama market.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN PADA MANDIRI TUNAS FINANCE PURWOKERTO
Authors: Saraswati Esti
Published: December 2022

Business competition which is increasingly rapidly in the era of globalization has occurred in the trading company sector, service companies, and manufacturing companies. Service companies engaged in non-bank financial institutions such as the multi-finance industry are also experiencing quite rapid business competition which requires the use of accounting information systems in all operational and non-operational activities of the company. Employee performance is a measure of the success of a company. With the existence of an adequate Accounting Information System, various financial and non-financial information can be produced quickly and accurately so that management and employees will be assisted during the decision-making process. Apart from the existence of an adequate accounting information system, the existence of internal controls within the company is no less important for the creation of a company system and good employee performance. This study aims to determine how the influence of accounting information systems and internal controls on employee performance. The population in this study were employees of Mandiri Tunas Finance Purwokerto. To determine the sample in this study, the Simple Random Sampling technique was used. The type of data used in the study is primary data obtained by distributing questionnaires to respondents. The results of this study indicate that the accounting information system has no effect on employee performance, while internal control has an effect on employee performance.
Pengaruh Economic Value Added dan return On Equity (ROE) Terhadap Harga Saham pada perusahaan Investasi yang Terdaftar Di BEI Tahun 2016-2019.
Authors: Seventeen Winny Lian , Shinta Seftya Dwi
Published: December 2022

This study aims to examine the effect of Economic Value Added (EVA) and Return On Equity (ROE) on Stock Prices in Investment Companies Listed on the IDX in 2016-2019.” This research is an explanatory quantitative research. Sources of secondary data obtained through literature studies, documentation, books, magazines, newspapers, written archives related to the object to be studied. The results showed that 60.9% of the stock price variable was influenced by the EVA variable and the ROE variable. Simultaneous test results explain that EVA and ROE variables have an effect on stock prices. The results of the partial test explain that the EVA variable has no effect on stock prices, while the ROE variable has an influence on stock prices.
Pengaruh Strategi Bisnis dalam Meningkatkan Sistem Pengendalian Manajemen pada Perbankan Syariah
Authors: Kurniawati Astria
Published: December 2022

The development of Islamic banking is a milestone in the success of the Islamic economy in Indonesia. Every company is vying to win the existing business competition. Islamic banking is required to have a strategy so that its products can be used by consumers. Management in Islamic banking is expected to be able to market, raise funds, channel funds, and win the current market competition. By increasing Indonesia's economic growth, Islamic banking competes with other banks to be the best in providing satisfaction and controlling its customers. A management control system is needed for the activities of an organization to achieve its goals. This writing uses the library method or collects reading material from the contents of the article which aims to collect scientific data and information, in the form of theories, books, and journals that become solutions and the basis of argumentation.
PEMANFAATAN HANDPHONE PADA USAHA MIKRO, KECIL, DAN MENENGAH DALAM MENINGKATKAN OMSET DI KELURAHAN ANGGUT DALAM KOTA BENGKULU
Authors: Riswandi Pedi , Dicky Agung Setio , Sinurat Peronik Br
Published: December 2022

Micro, Small and Medium Enterprises (MSMEs) are the largest group of economic players in the economy, can create many entrepreneurs and open up many job opportunities which can become the business sector that contributes the most to economic development. In an effort to increase the productivity and efficiency of MSMEs, they can take advantage of Mobile Technology effectively to have a direct influence on MSMEs. The positive influence on MSMEs can enjoy the various benefits of using mobile phones. Where MSMEs can communicate quickly, increase productivity, build new business opportunities, and they can also connect to a wider global network. The use of mobile phones can be done using social media to improve service quality and expand customer networks. Mobile can also help MSMEs in saving operational costs. The use of mobile phones at MSMEs is currently supported by the availability of infrastructure such as internet connections at competitive prices between operators and internet providers, as well as security in transactions through communication networks. Facing an increasingly open and competitive market mechanism, market control is a prerequisite for increasing competitiveness, one of which can be done by utilizing the use of mobile phones in Micro, Small and Medium Enterprises (MSMEs).
Pengaruh Struktur Kepemilikan, Struktur Aset dan Profitabilitas Terhadap Kebijakan Hutang
Authors: Purwaningsih Eny , Gulo Zefanya Gabriella
Published: December 2022

Recently the company must have the ability to manage the company's funding sources as well to avoid company losses so the purpose of this study is to find out empirically about the influence of managerial ownership structure, institutional ownership structure, foreign ownership structure, asset structure, and profitability on debt policy in partially or simultaneously in Food and Beverage sub-sector at Manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. This study uses a type of causal comparative research which is used to determine the relationship between cause and effect on two or more variables. The sample in this study is the Food and Beverage sub-sector at Manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period using the purposive sampling method. There are 6 companies that meet the criteria of the research sample, so the sample is 30 financial statements. The results showed that partially there was a significant and significant influence of institutional ownership (IOWN), foreign ownership (FOWN), and profitability (NPM) variables on debt policy, while managerial ownership (MOWN) and asset structure (FASDR) variables had no influence on debt policy. Simultaneously there is influence of managerial ownership (MOWN), institutional ownership (IOWN), foreign ownership (FOWN), asset structure (FASDR) and profitability (ROE) on debt policy.
Penyajian Dan Pengungkapan Realisasi Anggaran Belanja Selama Masa Pandemi Covid-19 pada Kantor Pelayanan Pajak Pratama Bantaeng
Authors: Sartika Ika , Wibowo Puji
Published: December 2022

Covid-19 pandemic has caused the central government to issue new regulations for refocusing and reallocating the budget as a step in handling the impact of the pandemic in the government sector. Therefore, this study aims to review how Bantaeng Tax Office in responding new regulations and measure the quality of presentation and disclosure regarding the budget during the Covid-19 pandemic in financial statements. This study used primary data in the form of Unaudited financial statements in 2020 and Audited financial statements in 2019 as a comparison. The method used was content analysis resulting in quantitative and qualitative data. Based on the results of the study, KPP Pratama Bantaeng has been responsive in following up on the new regulations by revising the budget in the form of reallocation according to the priority of the work plan. Information regarding budget quantitatively has been presented 100% and completely. However, narrative details regarding the revision of the budget during 2020 and information regarding the Covid-19 budget account have not been disclosed. Thus, qualitatively it can be concluded that the disclosure is incomplete. In the future, important information, especially things that occur due to extraordinary phenomena such as Covid-19, is expected to be given a more detailed explanation in the financial statements.
ANALISIS TREND EFEKTIVITAS, EFISIENSI, DAN KEMANDIRIAN KEUANGAN DAERAH KABUPATEN JEPARA
Authors: Sakdiyah Lisa Robiatu
Published: December 2022

The purpose of this study was to determine the development of the regional financial capacity of the Jepara Regency Government in 2013 - 2019 based on the effectiveness, efficiency, and financial independence of the region and its trends in 2020 - 2025. This study used secondary data from the 2013 Jepara Regency Budget Realization Report (LRA) until 2019. These types of research are quantitative descriptive research. The analytical tools in this study are the ratio of effectiveness, efficiency ratio, and the ratio of regional financial independence. As well as the trend of effectiveness, efficiency, and regional financial independence. The results of the analysis show that the regional financial effectiveness ratio is included in the criteria, the regional financial efficiency ratio with an average of 97.11% in a less efficient position, and the regional financial independence ratio with an average of 22.47% in an instructive position. Then the effective and efficient trend shows the direction of downward development and tends to increase. It is hoped that the local government of Jepara Regency will be able to look for characteristics and explore the potential of the region it has in an effort to maximize PAD and regional financial independence.
Pengaruh Ukuran Perusahaan Dan leverage terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia
Authors: Herawati Helmi
Published: December 2022

Effect of Company Size and Leverage Against Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange This study aims to determine the effect of company size and leverage on tax avoidance on manufacturing companies listed on the Indonesia Stock Exchange. The study was conducted on 18 manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2016-2018. The data analysis method uses multiple linear regression, with variables X1 (company size), X2 (leverage), against tax avoidance (Y).The results showed the multiple linear regression equation can be seen that X1 (company size) has a negative effect while X2 (leverage) has a positive effect on tax avoidance (Y), with the results of the regression test: Y = 0.211-0.200X1 + 0.109 X2 + e. The coefficient of determination obtained by 0.274. This means that X1 (company size) and X2 (leverage) affect tax avoidance (Y) by 27.4% while the rest (100% - 27.4% = 72.6%) is influenced by other variables that are not examined in this study. Based on the results of testing with the t test, testing for variable X1 (company size) shows a significance value of 0.002 <0.05, meaning X1 (company size) has a significant effect on tax avoidance (Y) on manufacturing companies listed on the Indonesia Stock Exchange . Variable X2 (leverage) shows a significance value of 0.021 <0.05. Because the significance value is less than 0.05, meaning X2 (leverage) does not have a significant effect on tax avoidance (Y) on manufacturing companies listed on the Indonesia Stock Exchange. Based on the results of testing the hypothesis with the F test, the results of statistical calculations show a significance value of 0.002 <0.05. This means that together X1 (company size) and X2 (leverage) have a significant effect on tax avoidance (Y)
Pengaruh Kelangkaan Minyak Goreng terhadap Penetapan Harga Jual dan Pengelolaan Laba pada UMKM Usaha Makanan di Desa Cikembar
Authors: Hisab Muhamad
Published: December 2022

The scarcity of cooking oil that occurred starting at the end of 2021 makes most food business msme actors, especially by frying, have to make various efforts to stay afloat and run their businesses. One of the factors of selling price fixing and profit management is the availability of raw materials from production. This research aims to determine the influence of the phenomenon of scarcity of cooking oil on the determination of selling prices and also profit management that occurs in food business msmes in Cikembar Village. The variables used in this study were the scarcity of cooking oil, selling price fixing and profit management either partially or simultaneously or together. This research is quantitative research. By using questionnaires and processed with statistical calculations using SPSS for windows version 25. The hypothesis is established using a two-party test (two tailed). Analytical techniques used normality test, heteroskedasticity, correlation, correlation analysis, simple linear regression analysis, determination coefficient analysis, t test and F test. This research shows that the scarcity of cooking oil that occurs has a significant effect on selling price determination and also profit management, both partially and simultaneously.
Pengaruh Volume Usaha dan Harga Pokok Penjualan Terhadap Sisa Hasil Usaha (SHU) Pada Koperasi Karyawan PT Sarandi
Authors: Nurohmah Kiki
Published: December 2022

ABSTRACT

This study aims to determine the effect of business volume and cost of goods sold on the remaining operating results. The variables used in this study are business volume, cost of goods sold and the remaining operating results. This research was conducted at the Employee Cooperative of PT Sarandi in 2016 - 2021. The research method used was a quantitative method with an associative approach. The sampling technique used in this study is non-probability sampling with a total/census sampling technique. The data analysis used is parametric with multiple linear analysis. The results of the study of business volume have a positive effect on the remaining operating results with a significance of 0.000 <0.05 and tcount > ttable (47.009 > 1.99495). Cost of goods sold has a negative effect on the remaining operating results with a significance of 0.000 <0.05 and tcount > ttable (43.156 > 1.99495). And business volume and cost of goods sold have a simultaneous effect on the remaining operating results with a significance of 0.000 < 0.05 and Fcount > Ftable (1107,045 > 3,13). The contribution of the variable of operating volume and cost of goods sold to the remaining operating results is 97%.

Keywords: Business Volume, Cost of Goods Sold, Remaining Operating Income
Analisis Pengendalian Persediaan Bahan Baku Dalam Perencanaan Produksi Pada PT. Olympic Furniture Gemilang Bogor
Authors: Yunira Erika
Published: December 2022

Erika Yunira (1830611092) Universitas Muhammadiyah Sukabumi. Analisis Pengendalian Persediaan Bahan Baku Dalam Perencanaan Produksi (Pembimbing Gatot Wahyu Nugroho, M.Ak., C.A dan Idang Nurodin, S.Ip., M.M).

Penelitian ini bertujuan untuk mengetahui pengendalian persediaan bahan baku dalam perencanaan produksi pada PT. Olympic Furniture Gemilang. Bahan baku utama yang digunakan PT. Olympic Furniture Gemilang adalah kayu particle board (PB), medium density fibreboard (MDF) dan solid wood. PT. Olympic Furniture Gemilang mengolah kayu menjadi lemari pakaian, meja, kitchen set dan rak-rak serbaguna lainnya.

Masalah yang dihadapi oleh perusahaan dalam kaitannya dengan persediaan bahan baku diantaranya adalah pembelian yang optimal, persediaan pengamanan, pemesanan kembali dan total biaya persediaan bahan baku. Untuk menjawab permasalahan yang ada, penulis menggunakan metode Economic Order Quantity (EOQ). Perhitungan bahan baku yang optimal dengan menggunakan Economic Order Quantity (EOQ), perhitungan Safety Stock dicari dengan menggunakan standar deviation, perhitungan Reorder Point dan Total Inventory Cost dicari dengan menggunakan metode Economic Order Quantity (EOQ). Data yang digunakan adalah data pembelian dan pemakaian bahan baku kayu PB, MDF dan Solid Wood tahun 2021.

Hasil penelitian menunjukan bahwa jumlah bahan baku ekonomis untuk setiap kali pembelian pada bahan baku PB tahun 2021 sebesar 315,84 m3 dengan frekuensi pembelian 19 kali, Safety Stock sebesar 349,636 m3, Reorder Point sebesar 1.909,192 m3, dan TIC menurut metode EOQ sebesar Rp 78.351,453. Bahan baku MDF tahun 2021 sebesar 137,61 m3 dengan frekuensi pembelian 10 kali, Safety Stock sebesar 44,233 m3, Reorder Point sebesar 416,785 m3 dan TIC menurut metode EOQ sebesar Rp 34.139,466. Bahan baku Soid Wood tahun 2021 sebsar 103,45 dengan frekuensi pembelian 8 kali, Safety Stock sebesar 85,849 m3, Reorder Point sebesar 296,425 m3 dan TIC menurut metode EOQ sebesar Rp 25.666,556.

Dari hasil diatas, dapat disimpulkan bahwa perusahaan dapat mempertimbangkan untuk menggunakan metode EOQ dalam pengendalian persediaan bahan bakunya.
Analisis Kinerja Belanja Daerah Dalam Laporan Realisasi Anggaran (LRA) Badan Pengelola Keuangan dan Aset Daerah Kabupaten Sukabumi
Authors: Amelia Siti Amel
Published: December 2022

This study aims to analyze the performance of regional expenditures on the Budg-et Realization Report (LRA) at the Regional Financial and Asset Management Agency of Sukabumi Regency.

The research method used is descriptive qualitative analysis technique. The popu-lation in this study is the entire Budget Realization Report (LRA) at the Regional Finan-cial and Asset Management Agency of Sukabumi Regency for the 2018-2020 period. And the sample used is the Budget Realization Report (LRA) for the 2018-2020 period. The sampling method used is nonprobability with purposive sampling technique using data analysis consisting of; Regional Expenditure Variance Analysis, Regional Expenditure Growth Analysis, Regional Expenditure Harmony Analysis, Regional Expenditure Effi-ciency Ratio Analysis. For data collection used are observation, interviews, and docu-mentation. From the results of the study, it was found that the performance of Sukabumi district expenditure in terms of realization was stated to be running well. However, there is still a need for more optimization and improvement in terms of the use of the budget by the Regional Financial and Asset Management Agency.
PENGARUH CURRENT RATIO DAN TOTAL ASSET TURNOVER TERHADAP GROSS PROFIT MARGIN SELAMA PANDEMI COVID-19 PADA PERUSAHAAN SUB SEKTOR HOTEL, RESTORAN DAN PARIWISATA
Authors: Izzah Elza Nurul
Published: December 2022

This study aims to determine the effect of the Current Ratio and Total Asset Turnover on Gross Profit Margin during the COVID-19 pandemic. The variables used in this research are Current Ratio, Total Asset Turnover and Gross Profit Margin. This research was conducted on hotels, restaurants and tourism sub-sector companies listed on the IDX during April 2020-September 2021. The method used is quantitative, with an associative approach, the measurement scale is the ratio scale. The sampling technique used was purposive sampling and the data collection technique was the secondary data source. The results of the Current Ratio test have a significant effect on Gross Profit Margin with a significance of 0.001 < 0.05 and tcount > ttable (3.373 > 1.991). Total Asset Turnover has a significant effect on Gross Profit Margin with a significance of 0.042 <0.05 and tcount > ttable (2,071 > 1,991). And Current Ratio and Total Asset Turnover have a significant effect on Gross Profit Margin with a significance of 0.003 < 0.05 and Fcount > Ftable (6.456> 3.115). The contribution of the variable current ratio and total asset turnover to the gross profit margin is 14.4%
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PADA PEMERINTAH KOTA BENGKULU
Authors: Shinta Seftya Dwi , Oktridarti Levy
Published: December 2022

ABSTRACT

The porpuse of this study is to find out the effect of human resource capacity, the utilization of information technology and accounting internal control for financial reporting information on the value of Bengkulu city government. The data used is primary data obtained from the results of questionnaires to the KK, BPM dan BPG Work Unit (SKPD) Bengkulu City Government. The samples used in the study were 55 respondents. Data analysis method used is multiple linear regression analysis. The research proves that the human resource capacity, utilization of information technology and accounting internal control positive effect on the value of financial reporting information to the government of Bengkulu
ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA PUSAT PENDAPATAN PT.SUMBER SATWA SEJAHTERA DI MEDAN
Authors: Dayani Pohan Tasya Rahma , Syafina Laylan
Published: December 2022

The study identified the problems as follows: Revenue realization has not reached the budgeted target, and Budget difference has not fully benefited because there is a significant decrease in actuality in 2019 to 2021. have not got the set budget and know how to apply responsibility accounting in evaluating the performance of revenue centers. This research method uses a literature review with a descriptive approach, part of qualitative research methods. Has the aim of collecting scientific data and information in the form of theories, books, and journals as solutions and the basis for arguments. The qualitative method refers to an in-depth understanding of specific main ideas. It is concluded that the existing revenue performance assessment still has complex problems and requires a lot of improvement, starting from internal and external constraints. The approach taken must also use Top-Down because it can clarify the authority and responsibility in each section and division and be guided directly from the leadership to the staff and employees of PT. Sumber Satwa Sejahtera. The approach used is Top-Down to clarify each division's authority and responsibility. The fact is that actual income does not match the estimated revenue due to changes in circumstances such as changes in the price of chickens per unit/kilogram, several sick chickens, loss of dead chickens, The increase in the price of essential commodities, the increase in selling prices due to deteriorating economic changes and the Covid-19 pandemic that hit Indonesia resulted in several restaurants being temporarily closed (lockdown).
Pengaruh Arus Kas Terhadap Harga Saham Syariah Pada Bursa Efek Indonesia (Studi Kasus pada Perusahaan Sektor Perbankan Syariah yang Terdaftar pada Indeks Saham Syariah Indonesia)
Authors: Nani Nani , Syarifudin Efi , Syarifudin Efi
Published: December 2022

Dalam era globalisasi investasi saham bukanlah sesuatu yang asing. Investasi yang dapat memberikan keuntungan dimasa mendatang, tidak luput dari risiko yang dapat berimbas pada perekonomian sehingga hal ini dapat menjadi suatu masalah. Untuk mengurangi risiko dan kerugian, para investor memerlukan informasi untuk memulai investasinya. Perubahan harga saham yang terjadi setiap hari dipengaruhi oleh banyak faktor, baik faktor internal maupun faktor eksternal. Arus kas yang terdapat dalam laporan keuangan perusahaan dapat dijadikan informasi bagi investor, walaupun pada realitanya banyak investor yang masih acuh. Pengaruh arus kas sebagai salah satu faktor penyebab pergerakan harga saham syariah adalah gambaran dari kinerja perusahaan itu sendiri. Dengan demikian, pengaruh arus kas terhadap harga saham syariah ini perlu diperhatikan dalam dunia investasi.

Rumusan masalah pada penelitian ini yaitu pengaruh arus kas operasi dan arus kas pembiayaan terhadap harga saham syariah secara parsial dan simultan. Penelitian ini bertujuan untuk menguji secara empiris pengaruh komponen arus kas terhadap harga saham syariah secara parsial maupun simultan. penelitian ini menggunakan metode analisis regresi data panel dari tiga perbankan syariah yang terdaftar pada Indeks Saham Syariah Indonesia (ISSI) pada BEI yang terbitkan pada tanggal 23 November 2020. Teknis analisis data menggunakan bantuan aplikasi eviews versi 10.

Hasil penelitian ini menunjukkan bahwa secara parsial arus kas operasi memiliki pengaruh signifikan terhadap harga saham syariah dengan nilai thitung > ttabel yaitu 2,994080 > 2,03452 dan nilai signifikan yaitu 0,0104 < 0,05, arus kas pembiayaan memiliki pengaruh negatif dan signifikan terhadap harga saham syariah karena thitung < ttabel yaitu -3,125682 < 2,03452 dan nilai signifikan 0,0080 < 0,05. Sedangkan secara simultan semua variabel independen memiliki pengaruh yang signifikan terhadap harga saham syariah dengan nilai F-Statistik 107,9639 > F tabel 2,90 dengan nilai  probabilitas sebesar 0,000000 < 0,05.
Analisis Pengaruh Pembiayaan Terhadap Profitabilitas pada Bank Umum Syariah di Indonesia Tahun 2011-2018
Authors: Yulianti Yulianti , Febriyani Dian
Published: December 2022

Penelitian ini dilakukan pada Bank Syariah Mandiri (BSM), Bank Rakyat Indonesia Syariah (BRIS), Bank Negara Indonesia Syariah (BNIS), Bank Central Asia Syariah (BCAS), Bank Muamalat, Bank Syariah Bukopin (BSB) dan Bank Jabar Banten Syariah (BJBS) untuk mengetahui apakah variabel Pembiayaan Murabahah (X1), Mudharabah (X2), Musyarakah (X3), Qard (X4), Ijarah (X5), dan Istishna (X6) berpengaruh terhadap Profitabilitas (Y) pada Bank Umum Syariah di Indonesia Tahun 2011 -2018.  

Penelitian ini menggunakan metode Analisis Regresi Data Panel. Terdapat Uji Pemilihan Model Terbaik dalam penelitian ini diantaranya yaitu Uji Common Effect Model, Fixed Effect Model dan Random Effect Model. Metode Uji Asumsi Klasik diantaranya Uji Normalitas, Uji Multikolinieritas, Uji Autokorelasi dan Uji Heteroskedastisitas serta menggunakan Uji Hipotesis diantaranya Uji Parsial (Uji t), Uji Arah Simultan (F-Statistik) dan Uji Pengaruh (R2). 

Kesimpulannya dari penelitian ini menunjukkan bahwa variabel Pembiayaan Murabahah, Musyarakah, Qard dan Ijarah tidak berpengaruh signifikan serta mempunyai hubungan negative terhadap Profitabilitas dan variabel Pembiayaan Mudharabah dan Istishna berpengaruh positif signifikan serta mempunyai hubungan positif terhadap Profitabilitas Bank Umum Syariah di Indonesia Tahun

2011-2018 dan secara simultan variabel Pembiayaan Murabahah, Mudharabah, Musyarakah, Qard, Ijarah dan Istishna berpengaruh signifikan terhadap Profitabilitas Bank Umum Syariah di Indonesia tahun 2011 - 2018.
Pengaruh Produk Tabungan Faedah Brisyariah iB terhadap Dana Pihak Ketiga (DPK) (Studi Pada Bank BRI Syariah KCP Tangerang Karawaci Tahun 2016-2018)
Authors: Firdausi Firdha , Nani Nani
Published: December 2022

Dana Pihak Ketiga (DPK) adalah dana simpanan masyarakat yang terdiri dari tabungan, giro dan deposito. Produk Tabungan BRISyariah iB Faedah dengan prinsip akad wadiah yad dhamanah merupakan produk BRI Syariah yang banyak dipilih oleh masyarakat khususnya generasi milenial karena bebas biaya administrasi bulanan dan dilengkapi dengan mobile banking. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh produk tabungan Faedah BRISyariah iB terhadap Dana Pihak Ketiga (DPK) pada BRI Syariah KCP Tangerang Karawaci. Penelitian ini bersifat kuantitatif dengan menggunakan data sekunder bulanan yang diperoleh dari laporan keuangan BRI Syariah KCP Tangerang Karawaci tahun 2016 – 2018. Analisis yang digunakan adalah analisis regresi linier sederhana. Hasil penelitian ini menunjukkan bahwa produk Tabungan BRISyariah iB Faedah berpengaruh positif terhadap Dana Pihak Ketiga (DPK) dengan nilai t hitung lebih besar dari t tabel (5,334 > 2,030) dan nilai signifikan 0,000 < 0,05. Koefisien korelasi (R) sebesar 0,675 atau 67,5% yang berarti tingkat hubungan antara variabel Produk Tabungan BRISyariah Ib Faedah dengan Dana Pihak Ketiga (DPK) memiliki hubungan yang kuat karena nilai (r > 0) atau (0,5 1 ) menunjukkan korelasi positif yang kuat. Sedangkan koefisien determinasi (R Square) sebesar 0,456 berarti sekitar 45,6% variasi Dana Pihak Ketiga (DPK) dijelaskan oleh Produk Tabungan Faedah BRISyariah iB.

 

Kata Kunci : Tabungan Faedah BRISyariah iB dan Peningkatan Dana Pihak Ketiga (DPK).