bluuebunny/crossref_metadata_2025 huggingface dataset:
Investor's Decisions on Financial Reporting: Merger, Aquisition and Consolidation
Authors: Marota Rochman
Published: December 2024

This study examines the critical role of financial reporting quality in influencing investor decision-making during mergers, acquisitions, and consolidations (M&A). The primary goal is to explore how financial reporting's transparency, accuracy, and relevance affect investor confidence and strategic decision-making in complex corporate transitions. The study aims to provide comprehensive insights into the interplay between financial reporting practices and investor behavior by integrating technical and behavioral perspectives. The study adopts a qualitative systematic literature review approach, drawing on secondary data from peer-reviewed journal articles and books. It evaluates key factors such as transparency, financial literacy, and innovations in reporting practices, including integrated reporting and externality accounting, to understand their impact on investor decision-making. The findings highlight that high-quality financial reporting reduces uncertainty and fosters investor trust. Transparent reporting assists investors in identifying risks and opportunities and bridges the gap between corporate disclosures and investor expectations. Discussions reveal investors' behavioral dynamics, differences between institutional and individual decision-making, and the importance of innovative reporting practices in promoting sustainability and accountability. The study has significant practical implications for companies, regulators, and investors. Companies can adopt innovative reporting strategies to attract and retain investors, while policymakers are encouraged to harmonize global reporting standards to enhance reliability and comparability. For investors, the findings underscore the critical role of financial literacy in interpreting complex financial reports. Future research should explore empirical evidence and investigate the long-term impacts of innovative reporting practices across industries and regions.
O CALOR AUMENTA, O MAR AVANÇA, MAS NÃO VAI NOS ATINGIR
Authors: Pessoa Manuela Bressan , Pereira Elson Manoel
Published: December 2024

A crise climática é pauta central das discussões socioambientais em escala global. Isto porque já provoca efeitos já perceptivos, a partir da elevação da temperatura da terra, com consequente aumento de eventos extremos. As cidades sofrem forte impacto, uma vez que são onde se encontra grande parte do contingente populacional mundial. Neste sentido, há de se pensar sobre a sua preparação e adaptações necessárias no âmbito do planejamento urbano para que seja possível a minimização de danos socioambientais. O presente artigo objetiva analisar de que maneira o tema é tratado no Plano Diretor de Florianópolis, uma vez que o município não possui um plano de adaptação urbana para enfrentamento à crise climática. Como resultado, verificou-se que o assunto é tratado de maneira superficial, não estabelece a elaboração de planos de adaptação, tampouco cria objetivos e metas para lidar com os efeitos das alterações do clima. Ainda, observou-se o estabelecimento de regras permissivas de urbanização sobre áreas de risco e de proteção ambiental.
ESTRUTURA SOCIOESPACIAL E DINÂMICA IMOBILIÁRIA EM UMA METRÓPOLE BRASILEIRA
Authors: Diniz Alexandre Magno Alves , Andrade Luciana Teixeira de , Mendonça Jupira Gomes de
Published: December 2024

Este artigo analisa a dinâmica imobiliária e a estruturação socioespacial na cidade de Belo Horizonte, utilizando dados do Cadastro Imobiliário da Prefeitura Municipal, especificamente sobre novas construções de apartamentos residenciais até 2020. A pesquisa demonstra a associação entre a dinâmica imobiliária e a estrutura socioespacial, evidenciando fenômenos como a hipersegregação nas áreas centrais, a dispersão de imóveis de padrão médio e alto em áreas pericentrais, e a expansão das classes trabalhadoras e populares nas áreas periféricas. Observa-se também a presença de enclaves sociais e a criação de novas centralidades em espaços pericentrais e periféricos. A análise aponta para um processo de elitização mais abrangente e a crescente heterogeneidade social nos territórios urbanos de Belo Horizonte.
RELEVO DE CHAPADAS NO NORTE DE MINAS GERAIS E SUA SUSCETIBILIDADE À EROSÃO HÍDRICA
Authors: Borges Mariley Gonçalves , Rodrigues Hérick Lyncon Antunes
Published: December 2024

O objetivo desta pesquisa foi apresentar as características dos relevos de chapadas das bacias hidrográficas do córrego Catolé e do riacho Borrachudo no norte de Minas Gerais e mapear sua suscetibilidade à perda de solos por erosão hídrica. Justifica-se por subsidiar interpretações sobre a evolução das paisagens de chapada em áreas de Cerrado. A metodologia utilizada consistiu na análise da forma da vertente, na geração de perfis topográficos, Índice de Dissecação do Relevo e no mapeamento das áreas com potencial perda de solos por erosão hídrica, a partir da aplicação da Equação Universal à Perda de Solos (USLE). Os resultados demonstraram que a BHCC e a BHRB possuem relevos associados a Superfície Sul-Americana (chapadas de topo cimeira), Superfície Sul-Americana I conservada e dissecada. O aspecto mais conservado da Superfície Sul-Americana I é dominante ao longo das bacias de estudo, em especial, no Catolé. Ambas as bacias apresentam, em sua maioria, relevos com fraco grau de dissecação, característicos das paisagens associadas a superfícies de aplanamento, com predomínio de baixas declividades e alta cobertura vegetal. A USLE apontou que a BHCC possui maior potencial à perda de solos, contudo são de localização bastante específica, restrita e não se reflete em maior perda de solo no contexto da bacia, em comparação com a BHRB, onde o valor médio de perda de solos foi maior. A evolução dos relevos parece se encontrar em estágio mais avançado na BHRB, o que indica a tendência natural do predomínio de relevos dissecados e maior transporte de sedimentos pela rede fluvial, devido a maior suscetibilidade à erosão.
Ferramenta de auxílio no ensino de Organização e Arquitetura de Computadores: extensão Ptolemy para fins educacionais
Authors: Torres André L. L. , Brito Alisson V.
Published: December 2024

A utilização de simuladores na educação se faz cada vez mais presente nas atividades pedagógicas. Nesta nova realidade, várias aplicações visam facilitar a construção do conhecimento por parte dos professores em relação aos alunos, através de métodos dinâmicos e expondo aulas para múltiplos ramos sem haver grande esforço ou repetições desnecessárias. Pois, se tem observado que os ensinos de alguns conceitos introdutórios em disciplinas essenciais costumam apresentar um nível de abstração que prejudica o aprendizado dos alunos de cursos de informática que já possuem uma grande dificuldade em lidar com disciplinas da área de hardware. Neste sentido, este trabalho apresenta os resultados alcançados com a aplicação de uma extensão desenvolvida numa ferramenta de modelagem e simulação de sistemas concorrente baseada em atores, denominada Ptolemy. A extensão foi criada para contribuir com o processo de ensino-aprendizagem da disciplina de Organização e Arquitetura de Computadores com alunos da graduação.
Klimapolitische Ansichten in Deutschland und ihr gesellschaftliches Konfliktpotenzial: Eine interdisziplinäre Analyse
Authors: Grunenberg Martina , Strohmeier Rebecca , Glockzin Elena , Geppert Rahel , Wilczek Luisa , Miram Rune , Maes Jürgen , Jaudas Mathias
Published: December 2024

In diesem Artikel beleuchten wir das Spannungsfeld ökologischer Nachhaltigkeit in der deutschen Gesellschaft, indem wir Ansichten zum Klimaschutz und ihre Zusammenhänge mit ideologischen und gerechtigkeitsbezogenen Überzeugungen untersuchen. Mittels eines Online-Fragebogens haben wir Daten einer nach mehreren soziodemografischen Kriterien quotierten Panel-Stichprobe erhoben (N = 673). Maßnahmen zum Klimaschutz finden zwar breite Zustimmung, werden jedoch häufig mit individuellen Nachteilen verknüpft. Ein Großteil der Befragten nimmt zudem eine starke gesellschaftliche Polarisierung wahr. Sowohl ideologische als auch gerechtigkeitsbezogene Überzeugungen sind mit bestimmten Ansichten zu Klimaschutzmaßnahmen assoziiert. Unsere Ergebnisse unterstreichen die Notwendigkeit eines lösungsorientierten und inklusiven Dialogs in der Klimapolitik.
Werte der Natur als kritisch-emanzipatorischer Zugang zu Bildung für nachhaltige Entwicklung?
Authors: Knauß Stefan , Ulbricht Jolina , Lindau Anne-Kathrin
Published: December 2024

Auf der Grundlage des Lebensrahmens des Werte-Ansatzes (Life Framework of Values) des »Weltbiodiversitätsrats« IPBES (IPBES 2022b) analysieren wir den Europäischen Kompetenzrahmen für Nachhaltigkeit GreenComp (Bianchi et al. 2022), um Konfliktdynamiken bzgl. der Bewertung nicht-menschlicher Naturwesen sowie deren Potenziale für eine kritisch-emanzipatorische Perspektive von Bildung für nachhaltige Entwicklung herauszuarbeiten. Hiernach bietet der von IPBES vorgeschlagene lebensweltliche Blick auf Werte eine Alternative zu wissenschaftlich-technischen Bewertungen der Natur, die im GreenComp vorherrschend sind. Naturwerte lassen sich dadurch einerseits in ihrer Abhängigkeit von Weltanschauungen und Wissenssystemen, andererseits eingebettet in die Lebensweisen, Leben von, mit, in und als Natur begreifen, was eine Chance für schülernahen und lebensweltlich relevanten Unterricht bietet.
Wie sind die Konflikte von Straßenraumumgestaltungen zu erklären? Einblicke aus der Theorie der sozialen Repräsentationen
Authors: Götting Katharina , Horn Julian , Kläver Anke , Rösner Vanessa , Scheidler Viktoria
Published: December 2024

Im Kontext einer temporären Straßenraumumgestaltung in Berlin wurden Fokusgruppen mit Menschen mit Mobilitätseinschränkung, Gewerbetreibenden und einer Frauengruppe (N = 21) durchgeführt. Die qualitative Inhaltsanalyse anhand der Theorie der sozialen Repräsentationen zeigt, dass verschiedene soziale Repräsentationen (z. B. Barrieren, Konflikte, Alltagsstress) mit der Umgestaltung sowie den spezifischen Maßnahmen (Kiezterrassen, Begrünung, Mobilitätsstation) verknüpft sind. Die sozialen Repräsentationen scheinen hauptsächlich in Erfahrungen mit Gentrifizierung, Automobilität, Natur-Kultur-Dualismus und einer diskriminierenden Infrastruktur verankert zu sein und werden durch unterschiedliche Bilder und Metaphern objektiviert. Es wird diskutiert, wie die sozialen Repräsentationen wissenschaftliche Konzepte erweitern können und welche Relevanz die Ergebnisse für die Praxis haben.
Die Abriegelung
Authors: Potratz Rainer
Published: December 2024

Die Geschichte Brandenburgs im 19. und 20. Jahrhundert war stets mit der Entwicklung der Großstadt Berlin verbunden. Nach dem Ende des Zweiten Weltkriegs sorgten Kalter Krieg und deutsche Teilung allerdings dafür, dass der Westteil der Stadt für fast 45 Jahre von seinem Brandenburger Umland erst abgegrenzt und dann hermetisch abgeschottet wurde. Das SED-Regime setzte in dieser Zeit alles daran, auf der Ost-Seite eine unüberwindbare, tödliche Grenze zu errichten, die die Menschen am Verlassen der DDR hinderte. Mit größtem Aufwand wurde ein Kontroll- und Überwachungssystem installiert, das die betroffenen Grenzregionen und deren Einwohnerschaft stark veränderte. Wie dieses Grenzregime zu West-Berlin entstand und welche einschneidenden Auswirkungen es auf Mensch und Umgebung hatte, ist Thema des vorliegenden Bandes. Auf breiter Quellenbasis und mit vielen Ortsbezügen rekonstruiert der Autor Entwicklungsetappen, Infrastrukturen, Informationssysteme und Grenzalltag ebenso wie Fluchtbewegungen und das Zusammenwirken von Militär, Polizei und zivilen Institutionen zur „Grenzsicherung“. Mehr als 40 Abbildungen illustrieren den Band.
Sokrates
Authors: Thome Johannes
Published: December 2024

Die Bedeutung des griechischen Philosophen Sokrates (469–399 v. Chr.) kann nicht überschätzt werden. Ohne ihn gäbe es keine europäische Philosophie, wie wir sie heute kennen. Dabei hat Sokrates selbst nichts Schriftliches hinterlassen; seine Ansichten wurden stattdessen durch seine Zeitgenossen Platon und Xenophon vermittelt. Sokrates’ „Philosophie des Nichtwissens“ ist ein nie abgeschlossener Prozess des Bemühens um Wahrheit im Dialog. Man kann in Sokrates einen „disruptiven Influencer“ sehen, der keine unhinterfragten Meinungen gelten lässt und jede Überzeugung kritischer Prüfung unterzieht. Im Zentrum seines Denkens steht der Mensch. Sein Anliegen ist die Erziehung zum Selberdenken, sein Ziel die Selbsterkenntnis. Für das Establishment wurde er zur Bedrohung und zum Tode verurteilt. Gerade in Zeiten, in denen das Selbstdenken zunehmend aus der Mode kommt, ist Sokrates von ungeahnter Aktualität.
Pfälzische Geschichte im 19. und 20. Jahrhundert
Authors: Schaupp Stefan
Published: December 2024

„Wer sich erst in die Pfalz verguckt hat, ist schon im besten Sinne Pfälzer.“ Dazu möchte dieses Buch anregen. Die Geschichte der Pfalz im 19. und 20. Jahrhundert wird kompakt, anschaulich und unterhaltsam erzählt. Landeskundliche Längsschnitte informieren zunächst über die Lebensbedingungen der Menschen. Die Leser erfahren, wie sich die „großen“ historischen Ereignisse in der Pfalz abspielten. Aber auch die vermeintlich „kleinen“ Geschichten finden ihren Platz: warum Felix Mendelssohn gerne in die Pfalz reiste, wie sich Sozialdemokraten und Zentrum gegen die Nationalliberalen verbündeten und welche Superlative Kaiserslautern erzielte. So wird Geschichte erfahrbar und nachvollziehbar präsentiert und lässt eine Region im Herzen Europas lebendig werden.
The School milieu factors contributing to the second-language reading development of learners: Primary school teachers’ experiences in Botswana. school environment challenges for development of reading skills
Authors: Teane Florah Moleko
Published: December 2024

he study sheds light on the factors that contributes to the second language reading development of primary school learners. Concerns have been expressed regarding primary schools’ learners’ inability to read using second language. The situation is so intense that it impedes learners’ easy progression to higher levels because they have not acquired the communication and writing skills at lower classes. This paper outlines milieu enhanced factors that contributes to the dilemma. The study was qualitative in nature with a case of three primary schools used to investigate the phenomena. Purposeful sampling was used to sample 18 primary school teachers, six from each school. Face to face individual interviews were held with 10 teachers and two focus groups of nine participants each to source data. The findings revealed that school factors such as insufficient resources, teachers’ lack of expertise and preschool education contributed to low levels of reading development in children at lower primary schools. The study thus recommends the provision of resources in the form of reading material and teachers with expertise to enhance the teaching of second language reading skills. Sending children to preschools will be an added advantage. This study will be beneficial to teachers at primary schools, curriculum developers and the national policy makers.
SINERGITAS ORANG TUA DAN GURU DALAM PENERAPAN DISIPLIN DAN RELIGIUSITAS SISWA DI BILINGUAL CLASS PROGAM MTS MASLAKUL HUDA
Authors: Kusuma Ningtias Ratih , Karomah Wardatul , Nisa’ Faridatun
Published: December 2024

Sinergi mempunyai peranan yang sangat penting, terutama sinergi yang dilakukan orang tua dan guru dalam penerapan kedisiplinan dan religiusitas. Kunci pengembangan karakter siswa adalah kerjasama antara orang tua dan guru. Penelitian ini bertujuan untuk mengetahui:
(1) Bagaimana bentuk sinergi antara orang tua dan guru dalam penerapan kedisiplinan dan religiusitas pada siswa pada Program Kelas Bilingual MTs Maslakul Huda
(2) Bagaimana permasalahan dan solusi sinergi orang tua dan guru dalam penerapan kedisiplinan dan religiusitas pada siswa pada Program Kelas Bilingual Mts Maslakul Huda. Penelitian ini menggunakan penelitian kualitatif dengan jenis studi kasus. Teknik pengumpulan data menggunakan teknik observasi, wawancara, dan dokumentasi. Sedangkan analisis data yang digunakan dalam penelitian ini adalah dengan mereduksi data, menyajikan data, dan memverifikasi data. Hasil penelitian ini menunjukkan bahwa: (1) Bentuk sinergi antara orang tua dan guru dalam penerapan disiplin dan religiusitas pada siswa di Program Kelas Bilingual MTs Maslakul Huda adalah melalui pengendalian grup WhatsApp dan Silaturrahmi. (2) Permasalahan Sinergi Orang Tua dan Guru dalam penerapan kedisiplinan dan religiusitas siswa pada Program Kelas Bilingual di MTs Maslakul Huda yaitu: orang tua sibuk, siswa sulit disiplin, Kurangnya kesadaran akan kedisiplinan orang tua Sedangkan solusinya: Peran Orang Tua, Siswa dimotivasi untuk disiplin, Menumbuhkan kesadaran Orang Tua
Inflación y recesión: una historia política económica y el PBI peruano 1950-2022
Authors: Yanayaco  Aguilar Marlene Esther
Published: December 2024

Este articulo tiene un análisis e información Histórica Política Económica, y su relación causal la inflación y su efecto la recesión de los años 80´ y el 2020, y todo este resultado está plasmado en los gráficos estadísticos con data del INEI, y en el cuadro comparativo, esta Investigación Explicativa de Tipo de Estudio no Experimental y bajo el Método Histórico Lógico, todo esto está sustentado bajo teoría de autores, y estadística que arroja la INEI, así como tambien de información desde los años 1950-2022, el cual se ve reflejado en el PBI del Perú. Todo ello permite contrarrestar y comparar como las políticas económicas se fueron pareciendo y como la cultura política se mantiene aún. La Inflación y La Recesión trajo consigo gastos y deudas del estado, y arrastrando al desempleo, la falta de inversión, la desigualdad, los ajustes y hasta de no cobrar Impuestos, es así como mediante el análisis grafico del PBI se observa que no es la primera vez que el país pasa por una inflación y una recesión, y así mismo las malas decisiones políticas se siguen repitiendo, las reformas políticas económicas como fue en el 90´ y ahora en el 2023; es por ello el análisis de la Historia Política Económica del país, y la advertencia de que el país está repitiendo las mismas malas decisiones que se tomaron en esos años de crisis.
Existential minimum and reserve of the possible: considerations on jurisdictional control of public policies in post-1988 Constitution, Brasil
Authors: De Almeida Júnior Adilson de Paulo , De Seixas Marcus Wagner
Published: December 2024

In the face of omissions involving the thorough fulfillment of positive rights, consistent with the State's failure to comply with the 'existential minimum', the Brazilian Judiciary has taken an increasingly proactive role. This paper aims to analyze, within the scope of the legal doctrine and jurisprudence, aspects related to the manifestation of judicial activism in the context of judicial control of public policies in Brazil. The relevance of this study rests on the fact that such proactive stance has been a notable feature in the post-1988 Constitutional period by means of the ‘Claim of Non-Compliance with a Fundamental Precept’ (ADPF, in portuguese) number 45/Federal District (DF), which recognized the possibility of formulating and implementing public policies through the Judiciary's determination on exceptional grounds. The research was bibliographical and documental in nature, with a qualitative approach. The results show the existence of disparate views on the prominence of the Court, frequently based on the democratic and separation of power principles and on the urgency in the fulfillment of positive rights.
Pengaruh Citra Merek, Kualitas Pelayanan dan Online Customer Review terhadap Keputusan Pembelian Mie Kober di Bali
Authors: Putra I Kadek Sania , Richadinata Kadek Riyan Putra , Rettobjaan Vitalia Fina Carla
Published: December 2024

Dunia bisnis saat ini sangat berkembang pesat dan memunculkan persaingan yang ketat demi mempertahankan bisnis mereka. Salah satu bisnis yang banyak berkembang saat ini adalah bisnis kuliner. Bisnis kuliner adalah salah satu industri yang tetap bertumbuh. Adapun tujuan dari penelitan ini yaitu : Mengetahui pengaruh citra merek terhadap keputusan pembelian Mie Kober di Bali. Mengetahui pengaruh kualitas pelayanan terhadap keputusan pembelian Mie Kober di Bali. Mengetahui pengaruh online customer review terhadap keputusan pembelian Mie Kober di Bali. Desain penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Penelitian ini dilakukan di Bali pada beberapa kabupaten yaitu kabupaten Gianyar, Badung, dan Denpasar. Dari keseluruhan populasi yang ada, maka sampel dalam penelitian ini diambil yakni sebanyak 96 orang. Analisis data yang dilakukan dalam penelitian ini adalah analisis kuantitatif dan uji statistik. Dimana analisis kuantitatif dan uji statistik dilakukan dengan cara, yaitu : Analisis Regresi Linear Berganda. Hasil analisis menunjukan bahwa variabel citra merek memiliki hubungan positif pada keputusan pembelian. Hasil analisis regresi menunjukan variabel kualitas pelayanan memiliki hubungan positif pada keputusan pembelian. Hasil analisis regresi menunjukan variabel online customer review memiliki hubungan positif pada keputusan pembelian. Hal ini berarti online customer review berpengaruh signifikan pada keputusan pembelian. Simpulan penelitian menunjukan citra merek memiliki hubungan positif pada keputusan pembelian.  kualitas pelayanan berpengaruh signifikan pada keputusan pembelian online customer review berpengaruh signifikan pada keputusan pembelian.
Pengaruh Kompensasi, Kepuasan Kerja, dan Peluang Promosi terhadap Retensi Karyawan di Industri Manufaktur di Jawa Timur
Authors: Farida Ida , Mayasari Nanny , Hibrida Anas Romzy
Published: December 2024

This study investigates the effects of compensation, job satisfaction, and promotion opportunities on employee retention in the manufacturing industry in East Java. A quantitative approach was utilized, involving 180 respondents from various manufacturing companies. Data were collected using a structured questionnaire and analyzed with Structural Equation Modeling (SEM) using Partial Least Squares (PLS). The findings reveal that compensation has the strongest positive influence on employee retention, followed by job satisfaction and promotion opportunities, all of which are statistically significant. These results highlight the importance of competitive compensation packages, fostering a supportive work environment, and providing clear career advancement opportunities to enhance retention. The study offers practical recommendations for human resource managers to improve employee retention strategies in a competitive manufacturing environment. Future research could explore additional factors and qualitative perspectives to provide deeper insights into retention dynamics.
Analisis Bibliometrik tentang Peran Peraturan Keuangan dalam Mencegah Krisis Ekonomi Global
Authors: Judijanto Loso , Syam Andi Wahyuni , Nasaruddin Nasaruddin
Published: December 2024

Penelitian ini bertujuan untuk menganalisis peran regulasi keuangan dalam mencegah krisis ekonomi global melalui pendekatan bibliometrik terhadap literatur ilmiah. Hasil menunjukkan adanya peningkatan perhatian akademik terhadap regulasi keuangan, terutama setelah krisis keuangan global 2008, dengan fokus utama pada reformasi kebijakan dan stabilitas sistem keuangan. Seiring waktu, perhatian literatur bergeser menuju inovasi teknologi seperti fintech, cryptocurrency, dan digital finance, yang membawa peluang sekaligus tantangan baru dalam regulasi. Studi ini juga mengidentifikasi dominasi penelitian oleh negara-negara maju, seperti Amerika Serikat, Inggris, dan Prancis, dengan sedikit perhatian terhadap dampak regulasi pada konteks negara berkembang. Penelitian ini menegaskan pentingnya regulasi yang seimbang antara stabilitas dan inovasi, serta perlunya pendekatan berbasis risiko yang fleksibel untuk menghadapi dinamika teknologi keuangan modern. Selain itu, koordinasi internasional menjadi elemen kunci dalam memastikan keberhasilan regulasi global. Hasil ini memberikan wawasan mendalam bagi pembuat kebijakan dan akademisi dalam mengembangkan regulasi keuangan yang adaptif dan efektif.
Analisis Segmentasi Pelanggan Dalam Preferensi Pembelian Produk Menggunakan Metode K-Means: Studi Kasus Industri Sepatu
Authors: Sa'adah Ni'matus , Hardyanto Muhammad Rafif , Prameswari Arsyana Oktavia , Setiawan Michael Rizky
Published: December 2024

Industri sepatu telah menjadi salah satu sektor yang berkembang pesat dalam perekonomian global. Meskipun demikian, pemahaman yang komprehensif mengenai preferensi pelanggan dalam pembelian sepatu masih merupakan tantangan yang relevan. Faktor-faktor seperti tren, budaya, dan elemen lainnya memainkan peran penting dalam dinamika ini. Oleh karena itu, tujuan dari penelitian ini adalah untuk mengeksplorasi dan memahami preferensi pelanggan dalam konteks pembelian sepatu. Kami memfokuskan penelitian ini pada dataset penjualan sepatu yang diperoleh dari PT. XYZ, dengan tujuan akhir untuk mengidentifikasi dan memahami segmen pelanggan serta variabilitas yang mendasarinya. Penelitian ini menggunakan pendekatan kuantitatif dengan menerapkan metode clustering, khususnya k-means, untuk mengelompokkan data penjualan sepatu berdasarkan karakteristiknya. Penggunaan metode ini memberikan kemampuan untuk mengidentifikasi pola dan hubungan yang mungkin tidak terdeteksi secara langsung. Hasil penelitian ini menunjukkan 3 pembagian klaster pelanggan yang terdiri dari cluster customers are quite satisfied, customers are very satisfied, dan customers are not satisfied, serta nilai centroid yang terkait dengan masing-masing cluster. Penelitian ini terdapat adanya peluang untuk meningkatkan pengelolaan hubungan pelanggan dan pengembangan strategi pemasaran yang lebih terfokus. Dengan pemahaman yang lebih baik tentang preferensi pelanggan, perusahaan dapat menyesuaikan produk dan layanan dengan lebih efektif, meningkatkan loyalitas pelanggan, dan mengoptimalkan kinerja penjualan.
Sosialisasi UMKM Obiblangkon Sebagai Upaya Meningkatkan Daya Saing Melalui Ajaran Ki Hajar Dewantara
Authors: Pratiwi Arin Nur , Wintari Reny , Nurfiana Devita Alfian , Nahayun Oktavia Eka , Veronika Sari Devia Putri , Setiawan Budi
Published: December 2024

Program ini bertujuan untuk memberikan pembekalan mengenai pemasaran digital melalui media sosial dan juga memberikan rekomendasi tentang regenerasi pengrajin. Pengbdian dilaksanakan pada tanggal 21 Oktober 2024 di Kurobayan, Caturharjo, Kecamatan Pandak, Kabupaten Bantul, Daerah Istimewa Yogyakarta. Metode kegiatan sosialisasi ini dilakukan melalui diskusi bersama pemillik dan pengrajin. Kegiatan sosialisasi ini berjalan dengan baik dan meningkatkan pengetahuan serta pemahaman terhadap pemasaran digital dan Solusi regenerasi pengrajin. Kegiatan ini diharapkan dapat memberikan pemahaman kepada pemilik UMKM akan pentingnya permasalahan tersebut. Hasil kegiatan menunjukkan pemilik UMKM lebih paham tentang pemasaran digital dan menyadari pentingnya regenerasi pengrajin untuk keberlanjutan usaha mereka. Program ini bertujuan untuk meningkatkan kemampuan bersaing UMKM lokal di zaman digital.
Sosialisasi Digital Marketing Untuk Meningkatkan Penjualan UMKM di Desa Lomaer
Authors: Afifah Fitri Nur , Parera Dian , Falakh Nurul , Ma’adi Alan Su’ud
Published: December 2024

UMKM memainkan peran signifikan dalam perekonomian Indonesia. Seiring dengan pesatnya pertumbuhan bisnis, persaingan di pasar semakin sengit. Hal ini mendorong pelaku usaha untuk merancang strategi yang dapat mengoptimalkan pemasaran dan produktivitas. Semakin pesatnya teknologi digital pelaku UMKM dapat memasarkan produk mereka tidak hanya secara offline, melainkan melalui platform online. Namun, banyak UMKM di Desa Lomaer masih memasarkan produk secara konvensional, sehingga sulit bersaing di era digital. Pengabdian masyarakat berfokus pada sosialisasi digital marketing untuk meningkatkan literasi teknologi dan pemasaran digital. Tujuan pengabdian ini membantu pelaku UMKM meningkatkan daya saing dan memperluas jangkauan pasar melalui platform digital. Melalui metode penyampaian materi dan diskusi interaktif, 20 peserta diperkenalkan dengan konsep dan strategi digital marketing. Hasil pengabdian menunjukkan peserta memperoleh pemahaman tentang pentingnya pemasaran digital dalam memperluas pasar dan meningkatkan daya saing produk. Sosialisasi ini diharapkan menjadi langkah awal UMKM di Desa Lomaer untuk beralih ke pemasaran digital, sehingga mereka dapat berkembang lebih kompetitif dan berkelanjutan.
Pemberdayaan Petani Padi Melalui Inovasi Teknologi Pertanian: Strategi Peningkatan Produksi dan Pendapatan di Desa Sidodadi Ramunia
Authors: Faried Annisa Ilmi , Uswatun Uswatun , Sembiring Rahmad , Ulzannah Nisa
Published: December 2024

Pengabdian masyarakat ini dilaksanakan di Desa Sidodadi Ramunia dengan tujuan memberdayakan petani padi melalui penerapan inovasi teknologi pertanian. Permasalahan utama yang dihadapi petani setempat adalah rendahnya produktivitas dan pendapatan yang disebabkan oleh keterbatasan pengetahuan tentang teknologi pertanian modern. Metode yang digunakan dalam kegiatan ini meliputi penyuluhan, pelatihan teknis, dan pendampingan langsung kepada 47 petani padi. Program ini dilaksanakan selama 6 bulan, dimulai dari Juli hingga Desember 2023. Hasil pengabdian menunjukkan peningkatan signifikan dalam produktivitas padi, dari rata-rata 4,8 ton/ha menjadi 6,2 ton/ha. Pendapatan petani meningkat sekitar 35% dibandingkan sebelum program. Pengetahuan petani tentang teknik budidaya modern, pengendalian hama terpadu, dan manajemen pascapanen juga mengalami peningkatan. Keberlanjutan program dijamin melalui pembentukan kelompok tani mandiri dan kemitraan dengan dinas pertanian setempat. Tantangan utama yang dihadapi adalah adaptasi petani terhadap teknologi baru dan keterbatasan modal untuk pengadaan alat pertanian modern.
Peran Kepercayaan dalam Memediasi Pengaruh Harga dan Kualitas Produk terhadap Niat Beli Ulang di E-commerce C2C Indonesia
Authors: Judijanto Loso , L Hildawati , Mahmuddin Mahmuddin , Tahapary Grace , Puspa Leonora
Published: December 2024

Penelitian ini menguji peran Kepercayaan dalam memediasi pengaruh Harga dan Kualitas Produk terhadap Niat Beli Ulang di e-commerce C2C (konsumen-ke-konsumen) Indonesia. Dengan menggunakan pendekatan kuantitatif, data dikumpulkan dari 190 partisipan melalui survei skala Likert (1-5), dan dianalisis menggunakan Structural Equation Modeling dengan Partial Least Squares (SEM-PLS 3). Hasil penelitian menunjukkan bahwa Harga dan Kualitas Produk memiliki pengaruh positif yang signifikan terhadap Niat Beli Ulang, dengan Kepercayaan bertindak sebagai mediator utama dalam hubungan ini. Secara khusus, Harga dan Kualitas Produk secara tidak langsung mempengaruhi Niat Beli Ulang melalui Kepercayaan, yang meningkatkan loyalitas konsumen dan perilaku pembelian ulang. Temuan ini menggarisbawahi pentingnya membangun kepercayaan di lingkungan e-commerce, di mana harga yang transparan dan kualitas produk yang tinggi sangat penting untuk membina hubungan jangka panjang dengan pelanggan. Studi ini menawarkan wawasan berharga bagi platform e-commerce dan penjual yang bertujuan untuk meningkatkan retensi pelanggan di pasar C2C.
Effect of Dosage of Bokashi Organic Fertilizer on Agronomic Growth and Productivity of Rice Plants (Oryza sativa)
Authors: Efendi Burhan , Haryono Haryono , Mariay Ivonne Fitri , Andriyani Liz Yanti , Sarungallo Amelia S.
Published: December 2024

This systematic literature review examines the effects of Bokashi organic fertilizer dosage on rice plants' agronomic growth and productivity (Oryza sativa). Using 16 Scopus-indexed articles, the study synthesizes findings on how Bokashi impacts key agronomic parameters such as plant height, tiller number, biomass production, and grain yield. The review highlights that optimal dosages (5–10 tons/ha) consistently improve growth and yield outcomes compared to chemical fertilizers or untreated controls. Bokashi's nutrient-rich composition and ability to enhance soil health and microbial activity make it a sustainable alternative for rice cultivation. However, its effectiveness depends on soil type, environmental conditions, and rice variety. Challenges related to dosage standardization and large-scale implementation are identified, and recommendations for future research are provided. This review underscores the potential of Bokashi in promoting sustainable agriculture while reducing reliance on synthetic inputs.
Tax Understanding Factors, Equity Sensitivity and Love of the Money Attitudes On Taxpayer Perceptions Regarding Tax Evasion At KPP Pratama Jember
Authors: Cahyandari Adelia Aji , Nuha Gardina Aulin , Zulkarnaeni Ahmad Syahfrudin
Published: December 2024

According to the 2020 State of Tax Justice report, it was stated that Indonesia's position in cases of tax evasion by corporate and individual taxpayers is ranked fourth in Asia after China, India and Japan. The large number of tax evasion cases currently occurring have given rise to various perceptions. These various perceptions are influenced by various factors, including understanding of taxation, equity sensitivity and love of the money attitudes. This research aims to determine the factors of understanding taxation, equity sensitivity, and love of the money attitudes towards taxpayers' perceptions regarding tax evasion at KPP Pratama Jember. This research uses a quantitative approach, with the aim of testing hypotheses. The population in this study are individual taxpayers registered at KPP Pratama Jember. Sampling used purposive sampling. The results of this research show that understanding taxation and love of the money attitudes influence taxpayers' perceptions regarding tax evasion, while equity sensitivity does not influence taxpayers' perceptions regarding tax evasion.
The Effect of International Accounting Standards Implementation, Accountant Training, and Audit Quality on the Reliability of Financial Statements in Public Companies in Indonesia
Authors: Judijanto Loso , Junaidi Ahmad
Published: December 2024

This study examines the impact of International Accounting Standards (IAS) implementation, accountant training, and audit quality on the reliability of financial statements in public companies in Indonesia. A quantitative approach was employed, with data collected from 152 companies using structured questionnaires based on a Likert scale (1–5). Data analysis was conducted using Structural Equation Modeling with Partial Least Squares (SEM-PLS 3). The results indicate that all three independent variables significantly and positively influence financial statement reliability, with audit quality having the strongest impact, followed by IAS implementation and accountant training. Collectively, these factors explain 71.2% of the variance in financial statement reliability, underscoring their importance in improving transparency and accuracy in financial reporting. The findings highlight the need for a holistic approach to enhance financial reporting practices through regulatory compliance, professional training, and high-quality audits.
Extrinsic Motivation vs. Intrinsic Motivation: Dynamics of Influence on Millennial Generation and Generation Z Employees
Authors: Sabila Jihan , Sisilia Theresa , Dalimunthe Ritha
Published: December 2024

This article reviews literature examining the impact of extrinsic and intrinsic motivation on Millennial and Gen Z employees. As workplaces evolve under the influence of technology and globalization, the work expectations of these two generations continue to shift. This literature review employs a descriptive qualitative approach to evaluate previous studies on extrinsic and intrinsic motivation in Millennials and Gen Z. The primary goal of this approach is to present and synthesize various research findings related to the dynamics of motivation between these two generations. This literature review analyzes research comparing the effectiveness of both types of motivation, evaluating both classic and modern motivational theories, and provides recommendations for human resource managers to effectively manage a multigenerational workforce.
The Effect of Digital Recruitment Platform and Accessibility on the Recruitment and Selection Effectiveness at a State-Owned Bank in North Sumatra
Authors: Fransiska R. Meutia , Dwiana Fitri , Manurung Johan , Dalimunthe Ritha F.
Published: December 2024

This study examines the effect of digital recruitment platforms and accessibility on recruitment and selection effectiveness at a state-owned bank in North Sumatra. This quantitative research employed simple random sampling to obtain 100 job applicants as respondents from a population of 308 applicants across 14 branch offices. Data collection utilized closed questionnaires, unstructured interviews, and documentation. Multiple linear regression analysis revealed that digital recruitment platforms and accessibility simultaneously influence recruitment effectiveness (F = 129.612, p < 0.001). Partially, digital recruitment platforms significantly influence recruitment effectiveness (β = 0.826, t = 15.357, p < 0.001), while accessibility shows a smaller but significant effect (β = 0.111, t = 2.065, p < 0.05). The regression model explains 72.2% of the variance in recruitment effectiveness (Adjusted R² = 0.722). This study demonstrates the crucial role of digital platforms in enhancing recruitment effectiveness in the banking sector, particularly for state-owned banks adapting to digital transformation
Performance Management in the Era of Society 5.0: Synergy of Smart Technology and Human Resource Development
Authors: Mutiara Yohana , Udhaty Kartika Dinda , Dalimunthe Ritha , Lubis M. Ikmal Husein
Published: December 2024

This think about points to investigate the affect of shrewdly innovation on execution administration within the Society 5.0 period, with a center on the collaboration between innovation and human asset advancement (HRD). Society 5.0 speaks to a unused worldview that coordinating shrewd innovations such as manufactured insights (AI) and information analytics into different angles of work, including execution administration. Employing a subjective approach, the ponder looks at participants' recognitions and individual encounters related to technology-based execution administration. Information were gathered through in-depth interviews and participatory perceptions to supply a comprehensive understanding of how innovation impacts execution appraisal, criticism forms, objective setting, and competency advancement. The key discoveries uncover that shrewdly innovation improves objectivity in execution estimation, encourages ceaseless and mechanized criticism, empowers versatile and adaptable objective setting, and underpins personalized competency advancement. In addition, the utilize of innovation in execution administration increments representative engagement, with numerous members detailing higher inspiration and fulfillment. In any case, successful execution too requires administrative bolster, increased information security, and advanced aptitudes preparing to guarantee fruitful adjustment to these unused frameworks.
Strategic Governance for Sustainable Development in the Defense Industry
Authors: Sarjito Aris
Published: December 2024

The defense industry, crucial for national security, is increasingly pressured to integrate sustainability into its governance practices. This research aims to develop a strategic governance framework that effectively incorporates sustainability principles into the defense sector. Utilizing qualitative research methods and secondary data, including government reports, industry publications, and academic studies, the study analyzes existing governance practices, identifies key challenges, and proposes actionable strategies. Findings reveal that while the defense industry has implemented some sustainability measures, such as Environmental Management Systems and sustainable procurement policies, these efforts are often inconsistent and hindered by regulatory constraints, financial limitations, cultural resistance, and technological barriers. A proposed strategic governance framework includes clear sustainability goals, regulatory reforms, enhanced transparency, and leveraging technological innovation. The study concludes that a comprehensive approach, integrating policy recommendations, best practices, and targeted implementation strategies, is essential for embedding sustainability into defense governance. This framework can guide the defense industry in balancing security needs with environmental and social responsibilities, promoting long-term sustainable development.
Keywords: defense industry, environmental management systems, strategic governance, sustainable development
Bibliometric Study of Multicultural-based Islamic Education Learning Models in Public Schools
Authors: Judijanto Loso , Rusdi Muhammad
Published: December 2024

This bibliometric analysis explores the evolving landscape of Islamic education research, emphasizing the integration of traditional Islamic values with modern educational technologies and methodologies. Utilizing VOSviewer, the study analyzes key themes and trends in the literature from 2016 to 2021, highlighting a significant shift towards student-centered learning, the application of digital tools, and the response to global challenges such as the COVID-19 pandemic. The findings reveal a robust engagement with both traditional elements of Islamic education and contemporary pedagogical practices, demonstrating a dynamic field that is adapting to meet the needs of diverse, modern student populations. The analysis also identifies future research directions, including the empirical assessment of technology integration in Islamic education, the promotion of intercultural competence, and the enhancement of student well-being.
The Impact of Brand Image, Customer Experience, and Promotional Offers on Customer Loyalty in Technology Companies in Jakarta
Authors: Affifatusholihah Lina , Sari Titis Nistia
Published: December 2024

This study investigates the impact of brand image, customer experience, and promotional offers on customer loyalty within the technology sector in Jakarta. Given the competitive environment, understanding these determinants is essential for technology companies seeking to retain customers and foster loyalty. Using a quantitative approach, data were collected from 220 respondents through structured questionnaires measured on a Likert scale of 1 to 5. Structural Equation Modeling-Partial Least Squares (SEM-PLS 3) was employed for data analysis. Results show that all three factors significantly and positively affect customer loyalty, with promotional offers demonstrating the strongest influence, followed by brand image and customer experience. These findings emphasize the importance of strategic branding, superior customer engagement, and value-driven promotional offers in cultivating loyalty. The study provides practical recommendations for managers to enhance loyalty by leveraging these factors effectively.
The Impact of Business Incubation Programmes on Start-up Success and Economic Growth in Indonesia
Authors: Judijanto Loso , Widyatmoko Widyatmoko
Published: December 2024

This study investigates the impact of business incubation programs on start-up success and economic growth in Indonesia. Using a quantitative approach, data were collected from 80 start-ups through a structured questionnaire utilizing a 5-point Likert scale. The data were analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS 3). The results reveal that business incubation programs significantly enhance start-up success, with a positive effect on the overall success of start-ups. Furthermore, successful start-ups contribute to economic growth by generating jobs, fostering innovation, and promoting market expansion. The findings underscore the importance of business incubation as a catalyst for entrepreneurial success and economic development. The study suggests that strengthening business incubation programs should be a priority for policymakers in Indonesia to promote a thriving start-up ecosystem and sustain long-term economic growth.
The Impact of Work Environment Quality, Skill Development, and Leadership on Employee Engagement in Manufacturing Companies in West Java
Authors: Judijanto Loso , Zulfikri Agung
Published: December 2024

This study examines the effects of leadership, skill development, and work environment quality on employee engagement in manufacturing companies in West Java. With the manufacturing sector facing high demands for productivity and workforce stability, understanding these factors is critical to enhancing employee motivation and commitment. A quantitative approach was employed, involving a sample of 150 employees, and data were analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS). The results indicate that leadership has the strongest positive influence on employee engagement, followed by skill development and work environment quality. Leadership was found to play a central role in fostering a supportive environment, underscoring the importance of transformational practices in motivating employees. The findings suggest that companies can enhance engagement by investing in leadership development, continuous skill enhancement, and a high-quality work environment. These insights provide valuable implications for manufacturing companies seeking to improve employee engagement and overall organizational performance.
The Effect of Physical and Mental Health Programs and Career Support on Employee Wellbeing and Loyalty in the Creative Industries in Jakarta
Authors: Faridah Faridah , Arini Rani Eka , Muhtadi Muhamad Ammar
Published: December 2024

This study examines the effects of physical and mental health programs and career support on employee wellbeing and loyalty in Jakarta’s creative industries. Using a quantitative approach with 180 respondents, data was collected through a Likert scale-based questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The results indicate that both physical and mental health programs and career support significantly influence employee wellbeing, which in turn has a strong positive effect on loyalty. Additionally, wellbeing mediates the relationship between support programs and loyalty, underscoring the importance of a holistic approach to employee support. Career support showed the strongest impact on both wellbeing and loyalty, suggesting that professional development opportunities are crucial in retaining talent within the creative sector. These findings provide valuable insights for organizations aiming to improve employee engagement and loyalty through comprehensive support programs that address both health and career needs.
Compound Words in Balinese
Authors: Parmini Ni Putu , Mawa I Wayan , Suparta I Made , Bayu Temaja I Gede Bagus Wisnu
Published: December 2024

This study aimed to identify the forms and meanings of compound words in Balinese. The data were collected from Balinese speakers, literature, and the researcher’s intuition as a Balinese speaker. In data analysis, it implemented distributional and referential (identity) methods. The research results were presented in formal and informal manners. The results found that Balinese compounds have noun, verb, and adjective classes. Noun compound words have these construction patterns: noun + noun, noun + verb, and noun + adjective. Verb compound words only have verb + noun patterns. Adjective compound nouns have adjective + adjective and adjective + pre-categorical patterns. Furthermore, there are eleven meanings found in compound words, such as utility, place, time, jurisdiction, similarity in forms, to be like habitat, opposite mixed nature, like its origin, resemblance, and intensity.