bluuebunny/crossref_metadata_2025 huggingface dataset:
Transvocalidad mestiza
Authors: Trebuq Cecilia
Published: September 2024

Basándose en la autonomía musical, las investigaciones dedicadas a los cantos colectivos latinoamericanos relegaron aspectos sonoros que permiten reconocer principios de producción musical comunes y propios. Este trabajo comprende tales manifestaciones desde un pensamiento mestizo y nuestroamericano que repara en las correspondencias existentes entre lo sonoro y las condiciones histórico-estructurales en las que se han producido y producen. Para ello, propone a la transvocalidad mestiza como metodología posible para caracterizarlos, comprender su especificidad y el carácter subversivo que presentan al cuestionar, desde los sonoro, la retórica discursiva que sostiene y reproduce la colonialidad del poder y el saber musical.
Towards sustainable improved labor conditions for fishermen: Insights from the Republic of Korea and Norway
Authors: Lee Jeongmin , Lee ChangHee
Published: September 2024

This study examined the labor regulations regarding the hours of work and rest for representative fishing countries (Norway) by the International Labor Organization (ILO) Convention C188—Work in Fishing, 2007. A dual comparative analysis with Norway is used to explore policy implications for the representation and protection of fishers’ labor standards in Korea. This study examined the possibility of synchronisation between national and international legislation on the hours of work and rest for fishers, with a particular focus on the Norwegian case. The objective is to identify policy enhancements related to the Korean Seafarers Act. This study looked in depth at the fatigue and well-being problems faced by Korean fishers working long times on various vessels. It is based on the results of a qualitative comparative study. To achieve the objectives, We proposed to ‘the name of the fishing vessel’, which are excluded from the protections afforded by the Seafarers Act and to clarify the regulations regarding the labor standards for them. This proposal will provide compensation and protection for Korean fishers’ labor rights. It aims to enhance labor conditions in line with ILO standards, harmonize national and international agreements to protect small-scale fisheries and contribute to the development of environmentally friendly propulsion technologies, such as hydrogen-fueled electric hybrids and LPG (Liquefied Petroleum Gas).
The influence of innovative organizational culture on innovativeness in Thai SMEs: The mediating effects of human resource management and innovative skills
Authors: Lertpiromsuk Sukmongkol , Ueasangkomsate Pittawat , Laohavichien Tipparat , Wanarat Sawat
Published: September 2024

The purpose of this research was to investigate the influence of innovative organizational culture on innovativeness through human resource management and the innovative skills of personnel. The population of this study comprised small and medium enterprises (SMEs) in Thailand from both the manufacturing and service sectors. Purposive sampling was employed to gather information from entrepreneurs, executives, or department managers of SMEs through an online questionnaire distributed via email, obtaining a total of 440 responses. Data were analyzed using descriptive statistics and structural equation models (SEM) for hypothesis testing. The results indicated that SMEs in this context had a moderate level of innovative organizational culture, human resource management, innovative skills, and innovativeness. Moreover, the structural equation model was consistent with the empirical data, revealing that innovative organizational culture has a direct influence on innovativeness. Furthermore, human resource management and the innovative skills of personnel were found to be partial mediators in the relationship between innovative organizational culture and innovativeness. The indirect effect through these two variables was greater than the direct effect. These findings confirmed the relationship between innovative organizational culture, human resource management, innovative skills, and innovativeness among SMEs in Thailand, leading to guidelines for businesses to improve their innovativeness.
The advancement of Artificial Intelligence (AI) in Occupational Health and Safety (OHS) across high-risk industries
Authors: Trivedi Priyank , Alqahtani Fahad M.
Published: September 2024

This research explores the advancement of Artificial Intelligence (AI) in Occupational Health and Safety (OHS) across high-risk industries, highlighting its pivotal role in mitigating the global incidence of occupational incidents and diseases, which result in approximately 2.3 million fatalities annually. Traditional OHS practices often fall short in completely preventing workplace incidents, primarily due to limitations in human-operated risk assessments and management. The integration of AI technologies has been instrumental in automating hazardous tasks, enhancing real-time monitoring, and improving decision-making through comprehensive data analysis. Specific AI applications discussed include drones and robots for risky operations, computer vision for environmental monitoring, and predictive analytics to pre-empt potential hazards. Additionally, AI-driven simulations are enhancing training protocols, significantly improving both the safety and efficiency of workers. Various studies supporting the effectiveness of these AI applications indicate marked improvements in risk management and incident prevention. By transitioning from reactive to proactive safety measures, the implementation of AI in OHS represents a transformative approach, aiming to substantially reduce the global burden of occupational injuries and fatalities in high-risk sectors.
Strategic renewal through digital transformation: Insights from Indonesia’s telecom industry
Authors: Susetyo Agung Sutanto Adi , Abrar Ana Nadhya , Darwin Muhadjir M. , Djunaedi Achmad
Published: September 2024

Digital transformation is a significant phenomenon that affects almost every business sector, particularly the telecommunications industry, which is closely intertwined with information technology. This study is grounded in McLuhan’s concept of technological determinism and Martin Heidegger’s philosophy of technology, which asserts that media and technology shape human thoughts and interactions, benefiting individuals, society, and culture alike. The primary objective of this research is to investigate the environmental factors that influence digital transformation and to assess its impact on the strategic renewal of a company. This research employs exploratory qualitative methods, collecting in-depth information through interviews with the respondents from Indonesia’s leading telecommunications operator who can provide comprehensive and contextual insights into digital transformation. The findings reveal specific environmental factors that drive digital transformation. The major identified components of strategic renewal include advancements in information technology, the role of human resources, and interactions with external parties, including customers and partners.
E-learning as a standard for fulfilling strategic goals: Challenges and perspectives in the case of the public institution in central European country
Authors: Horváth Peter , Turčan Kamil
Published: September 2024

Primary reason for interpretation the paper was the creation of a starting position for setting up e-learning in the structures of the executive forces of the Slovak Republic, which absent in the current dynamic environment. Problems with education arose mainly in connection with the global problem of Europe, such as the influence of illegal migrants, and it was necessary to retrain a large number of police officers in a short time. We reflect on the combined model of LMS Moodle and proctored training through MS TEAMS and their active use in practice. We focused on the efficiency in the number of participants in individual trainings and costs per participant according to the field of training. We compared the processed data with the costs of the pilot introduction of analytical organizational unit providing e-learning and interpreted the positive results in the application of e-learning compared to conventional (face-to-face) educational activities. As a basic (reference) comparative indicator, the costs of educational activities of selected organizational unit of state institution represented by own educational organizations and the number of trained employees for the periods in question were chosen. To measure effectiveness, we set financial—cost KPIs. Our findings clearly demonstrated that it is possible to significantly optimize costs when changing the current form of ICT education to e-learning. The implementation of another educational activities form of education, e-learning, within public institutions, according to the results of the analysis, can simplify and at the same time make education processes more efficient in the context of individual subjects of the Ministry of the Interior of the Slovak Republic.
Impact of user experience on user loyalty in generative artificial intelligence: A case study of ChatGPT
Authors: Jeon Joo-Eon
Published: September 2024

This study aims to examine the pathways through which the user experience (UX) of ChatGPT, a representative of generative artificial intelligence, affects user loyalty. Additionally, it seeks to verify whether ChatGPT’s UX varies according to a user’s need for cognition (NFC). This research proposed and examined how ChatGPT’ UX affect user engagement and loyalty and used mediation analysis using PROCESS Macro Model 6 to test the impact of UX on web-based ChatGPT loyalty. Data were collected by an online marketing research company. 200 respondents were selected from a panel of individuals who had used ChatGPT within the previous month. Prior to the survey, the study objective was explained to the respondents, who were instructed to answer questions based on their experiences with ChatGPT during the previous month. The usefulness of ChatGPT was found to have a significant impact on interactivity, engagement, and intention to reuse. Second, it was revealed that evaluations of ChatGPT may vary according to users’ cognitive needs. Users with a high NFC, who seek to solve complex problems and pursue new experiences, perceived ChatGPT’s usefulness, interactivity, engagement, and reuse intentions more positively than those with a lower NFC. These results have several academic implications. First, this study validated the role of the UX in ChatGPT. Second, it validated the role of users’ need for cognition levels in their experience with ChatGPT.
On the extension problem for gyrogroups
Authors: Suksumran Teerapong
Published: September 2024

A gyrogroup is an algebraic structure whose operation is in \mbox{general} non-associative and shares common properties with groups. In this paper, we introduce two disjoint families of gyrogroups. One family consists of \mbox{gyrogroups} whose operations are, in some sense, most far from being associative called contra-associative gyrogroups. The other family consists of gyrogroups that are, in some sense, most close to groups called g-extensive gyrogroups. We then describe their structural properties, which eventually lead to studying the extension problem for gyrogoups in detail using the notion of associators. In particular, we refine the hierarchy of gyrogroup structure by showing that generic gyrogroups are extensions of contra-associative gyrogroups or g-extensive gyrogroups.
Digital twin conceptual framework for the operation and maintenance phase in the building’s lifecycle
Authors: Borkowski Andrzej Szymon
Published: September 2024

AECO is struggling with data loss, inefficient processes and low productivity in asset management. The remedy to these problems seems to be the idea of Digital Twin (DT). However, the frameworks proposed so far do not always support a solution to these problems. This paper conducts an extensive literature review to develop a conceptual framework for the Operation and Maintenance (O&M) phase for building facilities. The conceptual framework takes into account the increasingly popular Internet of Things (IoT) and Artificial Intelligence (AI) technologies. The foundation, however, is Building Information Modeling (BIM) technology. The presented framework, after appropriate modifications, can also be applied to infrastructure facilities or city fragments. The paper presents limitations and directions for further research. The DT paradigm has been adopted and its adoption is ongoing. Its implementation will progress in the coming years. The advantages and benefits are certainly more numerous than the barriers and risks posed by the use of DT.
Evaluation of the functionality of seepage prevention structures of dam bodies after a long period of operation – a case study of Otmuchów and Nysa reservoirs
Authors: Połomski Maksymilian , Wiatkowski Mirosław
Published: September 2024

The article reviews the technology of construction and functioning of watertight elements of hydrotechnical embankments. A case study of two reservoirs located in the middle course of the Nysa Kłodzka River is described: (1) Otmuchów reservoir functioning since 1933, (2) Nysa reservoir functioning since 1971. The effectiveness of the applied impermeable screens, i.e. a clay screen of the Otmuchów reservoir and a concrete screen of the Nysa reservoir, was assessed and compared. Data from piezometers located at the height of the dam crest along its entire profile were analysed for measurements taken in the years 2020–2022. Indicators such as the distribution and depth of the water level in the dam body and changes in pressure in piezometers under the influence of water level fluctuations in the reservoir were considered. In addition, the scale and frequency of repair and maintenance activities carried out on both facilities were analysed, especially in aspects of the dam body sealing and the need to repair the upstream slope structures, which are directly exposed to filtration and wave action. It was found that, despite the long period of operation of both facilities, they maintain proper water tightness, and the depth of the water level in the embankments reacts only slightly to fluctuations in the amount (height) of stored water. This correlation is more evident closer to the middle part of the dam of the Nysa reservoir, where an abrupt increase in damming height caused a vertical movement of the water table in the embankment, but with a delay of about a week. It was pointed out that both sealing technologies adopted were associated with the need for numerous revitalisation measures, mainly due to dynamic degradation of the stone paving in the area of fluctuations in the level of dammed water in the case of the Otmuchów reservoir and loss of watertightness at expansion joints of concrete slabs protecting the upstream slope of the Nysa reservoir dam.
Numerical simulation study on mechanical properties of rock like specimen with cracks under the coupling of loading and unloading and osmotic pressure
Authors: Xiong Liangxiao , Chen Haijun , Xu Zhongyuan , Hu Deye
Published: September 2024

The saturated metasandstone is taken as the research object, and the uniaxial compression characteristics of the saturated metasandstone are simulated by means of the artificially made saturated sandstone samples. By checking the parameters of the Particle Flow Code (PFC) numerical simulation of loading and unloading seepage stress coupling, the effects of the conductivity coefficient, the pipe diameter, the apparent volume of the domain and the time step on the calculation results are analyzed. When PFC is used for numerical simulation of seepage stress coupling, the conductivity coefficient K can be taken as 0.010. When the pipe diameter is 1.0 mm, the apparent volume of the current domain is 1 x 10–6 m3, the water pressure distribution inside the sample is relatively uniform. The influence of time step on the compressive strength and peak strain of the specimen can be almost ignored. Under the action of water pressure, the compressive strength of the intact rock like sample and the rock like sample with cracks decreases, and the compressive strength of the sample decreases gradually with the increase of water pressure. When the inclined angle of fracture is the same, the seepage pressure is the same, and the confining pressure is the same, the compressive strength of the specimen also increases with the increase of the initial axial stress level during unloading. When the confining pressure and the osmotic pressure are the same, the unloading effect makes the crack development of the specimen faster and more complete, the specimen is more fragmented and multiple parallel shear bands develop.
PENGARUH INFLUENCER, MOTIVASI, DAN LITERASI KEUANGAN TERHADAP MINAT INVESTASI SAHAM DI KALANGAN MAHASISWA
Authors: Wulandari Ni Putu Novi , Rasmini Ni Ketut
Published: September 2024

Berinvestasi di pasar modal yakni satu dari sekian cara berinvestasi bagi seseorang yang ingin mengalokasikan modal yang berlebih serta mampu menjadi pendorong pertumbuhan ekonomi sebuah negara. Tujuan dari penelitian adalah guna melihat pengaruh influencer, motivasi dan literasi keuangan pada minat berinvestasi saham. Penelitian dilakukan pada mahasiswa aktif Prodi Sarjana Akuntansi angkatan 2019 dan 2020 FEB Unud yang sudah menempuh mata kuliah teori pasar modal diperoleh sebanyak 165 mahasiswa. Sampel dipilih menggunakan metode accidental sampling/convenience sampling. Dalam melakukan analisis data mempergunakan analisis regresi linear berganda dengan bantuan aplikasi SPSS. Temuan penelitian memperlihatkan jika influencer, motivasi, dan literasi keuangan secara positif mempengaruhi minat investasi saham. Hal tersebut mengindikasikan jika semakin besar pengaruh influencer teradap mahasiswa, minat mahasiswa dalam berinvestasi cenderung meningkat, jika makin besar pengaruh motivasi terhadap mahasiswa makan semakin besar pula minat mahasiswa dalam berinvestasi, serta makin meningkat kemampuan literasi keuangan mahasiswa akan membuat minat investasi saham juga akan cenderung meningkat
PENGARUH MODAL, TENAGA KERJA, LAMA USAHA, INOVASI, DAN TEKNOLOGI TERHADAP PRODUKSI INDUSTRI PERHIASAN DI KABUPATEN BADUNG
Authors: Kusuma Putra Astawa Pande Bagus Dharma , Karmini Ni Luh
Published: September 2024

Produksi merupakan hal yang sangat penting pada suatu industri, sehingga dibutuhkan perencanaan dan pengawasan secara terus-menerus. Dengan memperhatikan faktor-faktor yang memiliki pengaruh terhadap produksi akan memberikan kemudahan dalam menjalankan suatu industri. Tujuan penelitian ini adalah untuk menganalisis pengaruh modal, tenaga kerja, lama usaha, inovasi, dan teknologi terhadap produksi industri perhiasan di Kabupaten Badung. Penelitian ini menggunakan data primer dengan pendekatan kuantitatif yang diperoleh dari hasil wawancara. Populasi dalam penelitian ini berjumlah 47 unit industri perhiasan dengan menggunakan seluruh populasi tersebut sebagai sampel. Metode pengumpulan sampel yang digunakan adalah sampel jenuh. Teknik analisis data menggunakan analisis deskriptif, analisis regresi berganda, dan analisis koefisien determinan. Hasil penelitian ini menunjukkan 1) modal, tenaga kerja, lama usaha, inovasi, dan teknologi berpengaruh signifikan secara simultan terhadap produksi. 2) Modal, tenaga kerja, lama usaha, inovasi, dan teknologi berpengaruh positif dan signifikan terhadap produksi. 3) Modal merupakan variabel yang berpengaruh dominan terhadap produksi industri perhiasan di Kabupaten Badung.
DETERMINAN PERMINTAAN BATUBARA INDONESIA DI LIMA NEGARA TUJUAN EKSPOR
Authors: Puji Lestari Ni Komang Sri , Yasa I Nyoman Mahaendra
Published: September 2024

Tujuan penelitian adalah untuk menganalisis pengaruh simultan dan parsial pendapatan per kapita, kurs, dan populasi terhadap permintaan ekspor batubara Indonesia. Lokasi penelitian di lima negara tujuan ekspor dengan data yang dipublikasikan oleh BPS, UN Comtrade, World Bank, dan WTO. Jumlah pengamatan dalam penelitian ini adalah 85 pengamatan. Data dikumpulkan dengan menggunakan metode observasi non partisipatif. Penelitian ini menggunakan teknik analisis regresi data panel. Hasil pengujian regresi pada data panel menunjukkan model yang paling tepat adalah FEM. Hasil penelitian menunjukkan variabel pendapatan per kapita, kurs dan populasi secara simultan berpengaruh signifikan terhadap permintaan ekpor batubara Indonesia. Secara parsial varibel pendapatan per kapita dan populasi berpengaruh positif dan signifikan, sedangkan kurs berpengaruh tidak positif dan signifikan terhadap permintaan ekspor batubara Indonesia. Pemerintah Indonesia dapat memperluas pasar ke negara-negara dengan pendapatan per kapita tinggi, untuk menambah daya beli dan konsumsi di negara tujuan. Mempertimbangkan nilai tukar mata uang asing terhadap rupiah, perlu menjaga stabilitas nilai tukar rupiah terhadap mata uang asing, sehingga membuat harga ekspor lebih kompetitif di pasar internasional dan menambah ekspor batubara.
ANALISIS REAKSI PASAR MODAL TERHADAP PENGUMUMAN KENAIKAN HARGA BBM PADA 3 SEPTEMBER 2022
Authors: Anggriawan Bayu , Candradewi Ni Made Reina
Published: September 2024

Teori Pasar Efisien merupakan konsep yang bertujuan untuk melihat reaksi pasar terhadap kandungan informasi yang terdapat dalam suatu peristiwa. Penelitian ini bertujuan untuk mengetahui reaksi pasar terhadap peristiwa pengumuman kenaikan harga BBM pada 3 September 2022. Terdapat 2 (dua) variabel yang digunakan dalam penelitian ini, yaitu average abnormal return dan average trading volume activity.  Penelitian ini dilakukan pada perusahaan yang terdaftar dalam sektor transportasi dan logistik (IDXTRANS) di Bursa Efek Indonesia (BEI). Jumlah sampel yang digunakan dalam penelitian ini adalah sebanyak 22 perusahaan yang dipilih dengan menggunakan purposive sampling. Penelitian ini menggunakan One Sample T-Test dan One Sample Wilcoxon Signed Rank Test sebagai teknik analisis data. Berdasarkan hasil pengujian, didapatkan bahwa terdapat average abnormal return dan average trading volume activity yang signifikan di sekitar periode peristiwa, sehingga hal ini mengindikasikan bahwa peristiwa pengumuman kenaikan harga BBM pada 3 September 2022 memiliki kandungan informasi yang dapat membuat pasar bereaksi.
ANALISIS DETERMINAN PRODUKTIVITAS DAN PENDAPATAN PETANI PADI DI DESA DALUNG KECAMATAN KUTA UTARA
Authors: Sri Yuni Ni Made , Utama Made Suyana
Published: September 2024

Pelaksanaan penelitian ini bertujuan untuk: 1) Menganalisis pengaruh luas lahan, jam kerja, tingkat pendidikan, pengalaman kerja, dan produktivitas terhadap produktivitas petani di Desa Dalung, Kecamatan Kuta Utara; 2) Menganalisis pengaruh luas lahan, jam kerja, tingkat pendidikan, pengalaman kerja, dan produktivitas terhadap pendapatan petani di Desa Dalung, Kecamatan Kuta Utara; dan 3) Mengetahui pengaruh tidak langsung luas lahan, jam kerja, tingkat pendidikan, dan pengalaman kerja terhadap pendapatan petani di Desa Dalung, Kecamatan Kuta Utara. Penelitian ini menggunakan 80 sampel yang diperoleh dengan teknik disproportionate stratified random sampling, untuk menganalisis data dalam penelitian ini digunakan teknik analisis jalur. Berdasarkan hasil yang diperoleh dari penelitian ini, diungkapkan bahwa luas lahan, jam bekerja, dan pengalaman bekerja semuanya memiliki dampak yang positif serta signifikan terhadap pendapatan petani padi di Desa Dalung, baik secara langsung maupun tidak langsung. Variabel yang tidak berpengaruh secara langsung maupun tidak langsung adalah tingkat pendidikan petani.
THE ROLE OF PARASOCIAL INTERACTION IN MEDIATING THE INFLUENCE OF VLOGGER POPULARITY AND CREDIBILITY ON PURCHASE INTENTION OF GADGET PRODUCTS
Authors: Dianthini Putu Gita Amertadevi , Kt. Giantari I Gst. Ayu , Rahanatha Gede Bayu
Published: September 2024

Penelitian ini membahas merek memasarkan produk dan layanan mereka melalui konten video yang menampilkan vlogger sebagai pemimpin opini. Penelitian ini bertujuan untukmengetahui hibungan popularitas, kredibilitas dan interaksi parasosial terhadap niat beli. Data dikumpulkan dari sampel 125 subscribers vlogger Gadgetin. Data kemudian dianalisis menggunakan metode SEM berbasis PLS dengan SmartPLS 3.0. Ditemukan menunjukkan bahwa kredibilitas memiliki pengaruh yang lebih besar pada niat beli dibandingkan popularitas. Ditemukan pula bahwa interaksi parasosial secara positif dan signifikan dipengaruhi oleh kredibilitas, tetapi tidak oleh popularitas. Interaksi parasosial secara parsial memediasi pengaruh kredibilitas vlogger terhadap niat beli subscribers. Implikasi dari penelitian ini adalah vlogger harus dianggap dapat dipercaya untuk meningkatkan niat beli subscribers dengan efisien, dan perusahaan harus mengidentifikasi vlogger yang kredibel untuk menciptakan hubungan parasosial dengan subscribers, yang dapat meningkatkan niat beli produk, terutama bagi subscribers vlogger tersebut.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN PETANI JAGUNG DI DAERAH KECAMATAN SELEMADEG TIMUR KABUPATEN TABANAN
Authors: Mirandini Komang , Wenagama I Wayan
Published: September 2024

Sektor pertanian sendiri merupakan salah satu sektor dominan yang menjadi sumber pendapatan utama bagi masyarakat dan berperan penting di Indonesia karena sebagian besar penduduk Indonesia bekerja di bidang pertanian. Penelitian ini bertujuan untuk mengetahui pengaruh dari variabel luas lahan, tenaga kerja, serta jumlah produksi terhadap pendapatan petani jagung di Kecamatan Selemadeg Timur Kabupaten Tabanan baik secara parsial maupun simultan. Dalam penelitian ini menggunakan data primer dan data sekunder yang berlokasi di Kecamatan Selemadeg Timur Kabupaten Tabanan dengan jumlah populasi sebanyak 728 orang dengan jumlah sampel 88 petani jagung dengan menggunakan teknik regresi linier berganda. Hasil penelitian ini menunjukkan bahwa: secara simultan dan parsial menunjukkan bahwa luas lahan, tenaga kerja, serta jumlah produksi berpengaruh signifikan terhadap pendapatan petani jagung di Kecamatan Selemadeg Timur, Kabupaten Tabanan. Petani jagung dalam meningkatkan kesejahteraan dan pendapatan sebaiknya memperhatikan produktivitas tenaga kerja yang digunakan, selain itu, para petani jagung agar bisa mengolah dan memanfaatkan lahan yang dimiliki. Tidak hanya itu, para petani agar bisa meningkatkan kualitas panen mereka sehingga harga yang ditetapkan sesuai dengan kualitas yang dimiliki.
DETERMINAN PEMILIHAN KARIER SEBAGAI AKUNTAN PUBLIK
Authors: Suwitri Ni Putu Bella Ari , Suartana I Wayan
Published: September 2024

Karier merupakan aspek penting dan dapat mengarahkan kehidupan dan berkontribusi besar dalam penentuan tujuan hidup seseorang. Tujuan penelitian ini mengetahui pengaruh motivasi, penghargaan finansial, pertimbangan pasar kerja, dan risiko profesi pada minat berkarier sebagai akuntan publik. Populasi penelitian ini mahasiswa Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana angkatan 2019. Teknik pengambilan sampel yang digunakan adalah simple random sampling yang dihitung menggunakan Rumus Slovin dan mendapatkan sampel sebanyak 156 responden. Metode pengumpulan data yang digunakan berupa kuesioner yang disebarkan melalui google form dengan teknik analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa motivasi, penghargaan finansial, pertimbangan pasar kerja berpengaruh positif, sedangkan risiko profesi tidak berpengaruh pada minat berkarier sebagai akuntan publik. Hal tersebut dikarenakan mahasiswa akuntansi pada umumnya belum memahami sepenuhnya mengenai risiko hukum yang ditanggung oleh akuntan publik terkait dengan jenis pekerjaan yang dilakukannya.
SANKSI PERPAJAKAN MEMODERASI PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM DAN WHISTLEBLOWING SYSTEM TERHADAP KEPATUHAN WPOP
Authors: Anggun Tyasmini Ni Nyoman , Hasibuan Henny Triyana
Published: September 2024

Tinggi maupun rendahnya kesadaran dari masyarakat menjadi faktor penting dalam tingkat penerimaan jumlah pajak dari tahun ke tahun. Tingkat kepatuhan wajib pajak orang pribadi di Kota Singaraja belum mencapai 50 persen dari jumlah WPOP yang terdaftar. Penelitian ini dilaksanakan untuk mendapatkan bukti empiris mengenai pengaruh penerapan self assessment system dan whistleblowing system terhadap kepatuhan wajib pajak orang pribadi yang dimoderasi oleh sanksi perpajakan di Kota Singaraja. Data penelitian dikumpulkan melalui kuesioner dengan  responden penelitian adalah WPOP yang terdaftar di KPP Pratama Singaraja. Metode penentuan sampel menerapkan accidental sampling, dengan sampel sebanyak 100 responden. Pengkolektifan data dilaksanakan melalui kuesioner. Teknik kajian yang diterapkan ialah regresi linier berganda dan Moderated Regression Analysis (MRA). Dari perolehan penelitian memperlihatkan bahwa penerapan self assessment system dan whistleblowing system berpengaruh negatif terhadap kepatuhan WPOP di KPP Pratama Singaraja. Perolehan penelitian ini juga membuktikan bahwa sanksi perpajakan mampu memperkuat hubungan negatif dari pengaplikasian self assessment system dan whistleblowing system terhadap kepatuhan WPOP di KPP Pratama Singaraja. Implikasi penelitian ini yakni memperluas pengetahuan di bidang ekonomi maupun akuntansi yang berkaitan dengan perpajakan khususnya mengenai self assessment system, whistleblowing system, dan sanksi perpajakan.
PENGARUH TRANSFER PRICING AGGRESSIVENESS, LEVERAGE, DAN FIRM SIZE TERHADAP TAX AVOIDANCE
Authors: Rita Dewi Ni Made , Noviari Naniek
Published: September 2024

Penghindaran pajak merupakan strategi untuk meminimalisir pembayaran pajak secara legal dengan memanfaatkan kelemahan dari ketentuan perpajakan. Tujuan penelitian ini untuk membuktikan secara empiris mengenai pengaruh transfer pricing aggressiveness, leverage, dan firm size terhadap tax avoidance. Seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2021 dipilih sebagai populasi dalam penelitian ini. Penelitian ini menggunakan metode penelitian kuantitatif yang berbentuk asosiatif. Penentuan sampel dalam penelitian ini menggunakan non probability sampling dengan teknik purposive sampling. Jumlah perusahaan yang terpilih menjadi sampel penelitian sejumlah 12 perusahaan sehingga diperoleh 60 unit amatan. Data pada penelitian ini dianalisis menggunakan analisis regresi data panel. Hasil analisis menunjukkan bahwa transfer pricing aggressiveness tidak berpengaruh terhadap tax avoidance, leverage tidak berpengaruh terhadap tax avoidance, dan firm size berpengaruh negatif terhadap tax avoidance pada perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2021. Hal ini menunjukkan bahwa dengan adanya peningkatan transfer pricing aggressiveness dan leverage pada suatu perusahaan tidak selalu mengindikasikan adanya peningkatan tax avoidance, serta semakin besar ukuran suatu perusahan maka tingkat tax avoidance pada perusahaan akan semakin rendah.
PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) DISCLOSURE TERHADAP FIRM VALUE PADA PERUSAHAAN TERINDEKS IDX30
Authors: Margana Nyoman Raynaldi Rizky , Wiagustini Ni Luh Putu
Published: September 2024

Nilai perusahaan merupakan indikator penting bagi perusahaan dan investor. Pengoptimalisasian nilai perusahaan dapat meningkatkan kepuasan dari para pemegang saham serta menjaga keberlangsungan perusahaan secara jangka panjang. Perusahaan saat ini diharapkan dapat mengelola potensi finansial dan non-finansialnya guna meningkatkan nilai perusahaan. Salah satu komponen non-finansial perusahaan adalah aspek keberlanjutan perusahaan melalui penerapan Environmental, Social, dan Governance (ESG). Penelitian ini bertujuan untuk menganalisis pengaruh Environmental Disclosure, Social Disclosure, dan Goveranance Disclosure terhadap firm value dengan pendekatan kuantitatif. Populasi penelitian ini terdiri dari 49 perusahaan yang pernah terdaftar dalam indeks IDX30 periode 2018-2022. Selanjutnya, didapatkan sampel berjumlah 9 perusahaan yang diobservasi selama lima tahun berdasarkan purposive sampling dengan kriteria perusahaan yang secara konsisten tergabung indeks IDX30 serta mempublikasikan laporan keberlanjutan. Metode analisis data menggunakan analisis regresi linear berganda, didapatkan bahwa Environmental Disclosure berpengaruh negatif signifikan terhadap firm value, sedangkan Social Disclosure berpengaruh positif signifikan terhadap firm value, dan Governance Disclosure tidak berpengaruh signifikan terhadap firm value.
REPUTASI KAP, KOMPLEKSITAS OPERASI, SOLVABILITAS, DAN AUDIT DELAY
Authors: Ersamayoni Wibawa Gusti Ayu Denis , Harta Mimba Ni Ptu Sri
Published: September 2024

Ketepatan waktu publikasi laporan keuangan merupakan faktor penting untuk mengukur nilai informasi keuangan suatu perusahaan. Fenomena keterlambatan publikasi laporan keuangan masih ditemukan pada perusahaan go public. Penelitian bertujuan untuk memberikan bukti empiris mengenai pengaruh reputasi Kantor Akuntan Publik, kompleksitas operasi, dan solvabilitas terhadap audit delay. Penelitian ini dilakukan pada perusahaan sektor barang konsumen non-primer yang terdaftar di Bursa Efek Indonesia tahun 2020-2021. Data penelitian menggunakan data sekunder berupa laporan keuangan auditan yang diperoleh melalui situs Indonesian Stock Exchange (IDX). Jumlah sampel yang diambil sebanyak 134  perusahaan dengan teknik non-probability sampling. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan reputasi Kantor Akuntan Publik berpengaruh negatif signifikan terhadap audit delay, kompleksitas operasi berpengaruh positif tidak signifikan terhadap audit delay, dan solvabilitas berpengaruh negatif tidak signifikan terhadap audit delay. Hasil penelitian memberikan implikasi terhadap teori agensi terkait hubungan keagenan antara manajer dengan pemilik, dan implikasi praktis bagi perusahaan untuk mempertimbangkan pemilihan Kantor Akuntan Publik yang bereputasi baik serta bisa memberikan dan menjelaskan berbagai data yang diperlukan auditor guna mempercepat proses audit sehingga publikasi laporan keuangan dapat dilakukan tepat waktu.
DETERMINAN TINGKAT KEMISKINAN DI INDONESIA
Authors: Klarasanti Anggraini , Bendesa I Komang Gde
Published: September 2024

Tujuan dari penelitian ini yaitu, 1) untuk menganalisis pengaruh angka harapan hidup, rata-rata lama sekolah, pengeluaran per kapita, jumlah penduduk, tingkat pengangguran, dan pandemi Covid-19 terhadap tingkat kemiskinan di Indonesia. 2) untuk menganalisis perbedaan tingkat kemiskinan, angka harapan hidup, rata-rata lama sekolah, pengeluaran per kapita, jumlah penduduk, dan tingkat pengangguran antara Kawasan Barat Indonesia dan Kawasan Timur Indonesia. Jumlah pengamatan yang digunakan dalam penelitian ini sebanyak 408 pengamatan. Data yang digunakan merupakan data sekunder. Penelitian diuji menggunakan teknik analisis regresi data panel dengan model estimasi yang terpilih yaitu fixed effect model.  Hasil analisis penelitian ini yaitu, 1) Angka harapan hidup, rata-rata lama sekolah, pengeluaran per kapita, jumlah penduduk, tingkat pengangguran, dan pandemi Covid-19 berpengaruh signifikan terhadap tingkat kemiskinan. 2) Angka harapan hidup, pengeluaran per kapita, dan jumlah penduduk berpengaruh negatif dan signifikan terhadap tingkat kemiskinan, rata-rata lama sekolah dan tingkat pengangguran tidak berpengaruh terhadap tingkat kemiskinan. 3) Terdapat perbedaan yang signifikan tingkat kemiskinan, angka harapan hidup, rata-rata lama sekolah, pengeluaran per kapita, jumlah penduduk, dan tingkat pengangguran antara Kawasan Barat Indonesia dan Kawasan Timur Indonesia.
PENGARUH FLEKSIBILITAS KEUANGAN, UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN
Authors: Dewi Putu Ayu Ersa Tresna , Candraningrat Ica Rika
Published: September 2024

Keinginan investor untuk melakukan penanaman modal pada perusahaan tergantung pada nilai perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh fleksibilitas keuangan dan ukuran perusahaan terhadap nilai perusahaan dengan struktur modal sebagai variabel mediasi. Penelitian ini dilakukan pada perusahan sub sektor makanan dan minuman di Bursa Efek Indonesia (BEI) pada tahun 2019-2021.  Sebanyak 28 sampel ditentukan dengan purposive sampling. Hasil penelitian ini menunjukkan bahwa fleksibilitas keuangan berpengaruh positif terhadap struktur modal dan nilai perusahaan, ukuran perusahaan tidak berpengaruh terhadap struktur modal, ukuran perusahaan berpengaruh positif terhadap nilai perusahaan, struktur modal tidak berpengaruh terhadap nilai perusahaan, dan struktur modal tidak dapat memediasi fleksibilitas keuangan dan ukuran perusahaan terhadap nilai perusahaan.
ALTERNATIVE DEVELOPMENT IN LATIN AMERICA AS A COUNTER HEGEMONY TO NEOLIBERALISM
Authors: Setiyaningsih Dewi , Windiani Reni , Hasibuan Eka Maria
Published: September 2024

Latin America has an interesting economic development dynamic. As an effort to get out from western imperialism, these countries are aggressively implementing an alternative economic system called Import Substitution Industrialization (ISI). However, this system did not last long and led to a crisis so that countries in Latin America inevitably adopted neoliberal economics. However, neoliberal development has created inequality between the people and  few elites. In such a situation, many countries in Latin America are trying to formulate alternative development recipes in order to get out of economic neoliberalism which has a negative impact on their social and political order. This paper will try to analyze development alternatives in Latin America using the counter hegemony concept developed by Antonio Gramsci. As a case study, this paper takes two examples of Latin American countries that are seeking development alternatives, namely Brazil and Venezuela. Even though they are both against the hegemony of neoliberal development, each of them has different patterns, where Brazil is more compromising, while Venezuela is more radically revolutionary. This difference also causes the success or failure of alternative development in each of these countries.
Phyllanthus emblica: A boon or bane - Unlocking the phytopharmaceutical profile
Authors: Tiwari Ritu , Mahalpure Gaurav Sanjay , Mahalpure Sakshi , Tiwari Anuanshika
Published: September 2024

Herbal medicines have been utilised since ancient times to treat various diseases. Medicinal plants have played a significant role in global health, and despite the remarkable progress in modern medicine, plants continue to make a valuable contribution to health. Plants are abundant in tropical regions around the world. Recently, there has been a growing interest in drugs derived from higher plants, especially those used in phytotherapy. It is estimated that about 25% of all modern medicines are directly or indirectly derived from higher plants. In nature, herbs contain a variety of well-arranged medicinal properties. Their uniform medicinal compounds make herbal medicines more effective and of higher quality. Phyllanthus emblica has all the antidiabetic, antimicrobial, DPPH activity and chemical profiling for its potential under the Quality control assessment.
Nutritional Behaviours in Pregnant And Lactating Mothers and Children Aged 0-36 Months in a High-Resource Gram Panchayat
Authors: Joseph Vanishree , Madhuri N. V.
Published: September 2024

The study investigates the nutritional behaviours of pregnant and lactating mothers and children aged 0-36 months in a high-resource Gram Panchayat in Telangana, India. The research uses a Rapid Ethnographic Assessment (REA) approach to explore feeding and eating habits, breastfeeding practices, and complementary feeding within this well-resourced rural setting. Key findings reveal alarming gaps in breastfeeding education, challenges in complementary feeding, and a blend of traditional and modern nutritional practices. The study emphasises the urgent role of the Gram Panchayat in facilitating effective nutritional interventions and highlights the pressing need for targeted nutrition education programmes, strengthened health services, and community engagement to optimise maternal and child health outcomes.
Local Governance and Sustainable Development Goals: Local Development Approach in India
Authors: Chinnadurai Ajay Sharma , Sakthivel P.
Published: September 2024

The Government of India has made numerous efforts to strengthen and decentralise the planning process at the local level so that the development funds used by the plans produce successful results. The 15th Finance Commission has designated a sum of Rs. 2.4 lakh crore for rural local governments. The Ministry of Finance has issued guidelines outlining the procedures for the disbursement and utilisation of these funds. According to these guidelines, Gram Panchayats (GPs) must develop comprehensive frameworks, known as the Gram Panchayat Development Plan (GPDP), prior to incurring any expenses related to the FFC award. These plans should outline the strategies for delivering essential services within the scope of functions delegated to the GPs. For this purpose, the GPs are to be equipped with the required capacity for planning by facilitating group discussion, seeking stakeholder views, receiving expert inputs, conducting subject-specific group work, and organising Ward Sabha and Gram Sabha meetings. Understanding the existing issues with ‘Plan Plus’ and the change in approach to planning towards achieving Sustainable Development Goals (SDGs), a new approach to planning at the grassroots dawned on the Government of India. Under the guidance of NITI Aayog and with the initiative of the Ministry of Panchayati Raj (MoPR), 26 Union Ministries made a joint resolution to act on the localisation of Sustainable Development Goals (LSDGs). This paper discusses the road map for the LSDGs, components that need to be included, features of the planning platform (E-Gram Swaraj), challenges, and a way forward for the implementation of the process of capacity building.
Chikankari: A Lucknawi Tradition by Manfredi Paola
Authors: Singh Madhuri
Published: September 2024

No Abstract.
Teleatendimento farmacêutico no cuidado aos pacientes com asma
Authors: Paladini Sheyla Velasques , Santos Jéssica Barreto Ribeiro dos , Bueno Denise , Silva Michael Ruberson Ribeiro da
Published: September 2024

Objetivo: Investigar a eficácia do teleatendimento farmacêutico para pacientes com asma, utilizando diversos métodos, incluindo vídeo chamada e telefonema. Métodos: Revisão Sistemática da Literatura, utilizadas as bases de dados Literatura Latino-Americana e do Caribe em Ciências da Saúde (LILACS), o Medline via PubMed, a Scielo, o Web of Science, a Scopus, a Cochrane library e o EMBASE. Foram incluídos estudos originais, completos e sem restrição de idioma, as buscas foram realizadas até março de 2022. Resultados: Sete estudos, incluindo ensaios clínicos randomizados e estudos piloto, foram analisados, demonstrando melhorias na adesão à terapia inalatória, redução de custos de atendimento e taxas de hospitalização. A qualidade metodológica dos ensaios clínicos foi considerada alta. Considerações finais: A telemedicina, embora promissora, enfrenta desafios relacionados à infraestrutura de acesso à Internet, especialmente em áreas rurais e países de baixa renda. Portanto, embora a tecnologia tenha o potencial de transformar os serviços de saúde, é essencial considerar as desigualdades de acesso ao implementar essas abordagens.
Uso da versão brasileira do Instructional Materials Motivation Survey (IMMS-BRV) para avaliação da motivação de estudantes de Medicina na estratégia grupo tutorial
Authors: Jurgilas Mírian Diená Pastorini , Cardoso-Júnior Aloísio
Published: September 2024

Objetivo: Analisar a motivação de alunos, do primeiro ao quinto período, do Curso de Medicina em relação aos grupos tutoriais de aprendizagem baseada em problemas (ABP). Métodos: Utilizou-se o questionário Instructional Materials Motivation Survey, versão validada no Brasil (IMMS-BRV). Participaram desse estudo 152 alunos, sendo a maioria (72,4%) do sexo feminino. Os participantes estavam matriculados no primeiro, no segundo, no terceiro, no quarto e no quinto períodos do Curso de Medicina. O questionário foi aplicado em novembro de 2021, utilizando-se o aplicativo Google Forms. Resultados: Na motivação global, observou-se que os alunos do 2º período apresentaram resultados significativamente inferiores quando comparados com os alunos dos demais períodos. Além disso, os alunos do 3º período apresentaram resultados significativamente superiores quando comparados com os alunos dos demais períodos. Não foram observadas diferenças significativas entre o 1º, 4º e 5º períodos. Conclusão: Os resultados mostram a necessidade de revisão do currículo, dos problemas e do processo de facilitação do grupo tutorial (GT) no segundo período do Curso, indicando a viabilidade da utilização do IMMS-BRV nesse contexto.
Repercussions of a pandemic outbreak on the motor and linguistic development of infant from 18 to 24 months
Authors: Hermes Letícia , Nunes Sabrina Felin , Moraes Denis Altieri de Oliveira , Nunes Nathália Rieder , Simoni Simone Nicolini De , Weinmann Angela Regina Maciel , Soares Márcia Keske
Published: September 2024

Objective: To evaluate and compare the motor and linguistic development of neurotypical infantren aged 18 to 24 months, who were born in a period of pandemic outbreak (Study Group - SG), with the Control Group (CG), that were evaluated pre-pandemic. Iniciar com o verbo no infinitivo, de forma clara quais são os objetivos do trabalho. Methods: Analytical cross-sectional study, the data collection was carried out using the collection instruments used: interviews with parents and a self-completed questionnaire; Hearing Assessment; in addition to this, cognitive screening and complete batteries of motor and language scales from the Bayley Scales of Infant and Toddler Development®, Third Edition (Bayley III), were used.  Results: A total of 44 infants participated in the study (22 in the Study Group - SG, evaluated in the post-pandemic period; and 22 in the Control Group - GC, evaluated in the pre-pandemic period). The SG showed a tendency towards an advantage over the CG in language-related outcomes, despite possible restrictions associated with social distancing and the use of masks. On the other hand, the CG performed better in terms of gross motor skills, possibly associated with circulation restrictions and increased use of screen devices. The maternal schooling and family income differed between groups, being favorable to the SG, which may have represented protective factors, attenuating the restrictive effects of social distancing measures and minimizing greater impacts on this sample.  Conclusion: The studied sample (SG) that experienced the restrictions imposed by the pandemic outbreak may have been protected by other factors such as higher family income and maternal education.