bluuebunny/crossref_metadata_2025 huggingface dataset:
ПРОФЕСІЙНЕ САМОВДОСКОНАЛЕННЯ ТА САМОВИХОВАННЯ МАЙБУТНІХ ВИКЛАДАЧІВ ЗВО ЯК НАУКОВА ПРОБЛЕМА
Authors: ПОТАПЧУК Тетяна , ЛЯКІШЕВА Анна , ЧЕРСАК Ольга
Published: January 2022

У статті розкрито питання професійного самовдосконалення та самовиховання майбутніх викладачів ЗВО в наукових дослідженнях. Зазначено, що процес самовдосконалення особистості складається з низки етапів, які охоплюють цілу систему взаємопов’язаних методів, серед яких найбільш ефективними вважаємо методи самопізнання, самостимулювання, самопрограмування, самовпливу. Сучасні дослідження свідчать, що сьогодні знання старіють упродовж 3-5 років. З огляду на це перед педагогом постає питання безперервного навчання впродовж усього життя. Таким чином, змінюється парадигма освіти: від «освіти на все життя» до «освіти через все життя». Необхідно вміти вчитися й переучуватися, постійно вдосконалювати свої професійні якості, а саме: володіння системою фундаментальних знань; здатність до самовизначення; розвинуте теоретичне мислення; високий рівень професійної культури; здатність до інтеграції мислення та культуротворчого діалогу; володіння методами наукового пізнання; здатність проєктувати пізнавальні, інформаційні, творчі, дослідницькі моделі та проблемні ситуації. З’ясовано, що самовдосконалення професіоналізму педагогічної діяльності здійснюється шляхом об’єктивного сомооцінювання та самоаналізу, самоконтролю в процесі педагогічного спілкування. Розглядаючи професіоналізм знань як міру оволодіння педагога цілісною системою фахових знань, психолого-педагогічних, методичних, загальних та рефлексивних, можна зазначити, що несформованість хоча б одного переліку знань веде до несформованості професіоналізму знань, а це своєю чергою призводить до непрофесіоналізму педагогічної діяльності загалом. Таким чином, розвиток професіоналізму особистості майбутнього викладача вищої школи відбувається в процесі фахової діяльності та залежить від багатьох факторів, що забезпечують ефективність цього розвитку.
PENGARUH STORE ATMOSPHERE, SOCIAL MEDIA PROMOTION, WORD OF MOUTH TERHADAP KEPUTUSAN PEMBELIAN DI HABBIT EATERY COFFEE MALANG
Authors: Dewi Mariana Puspa
Published: January 2022

This research aims to find out and explain the effect of store atmosphere, promotion on social media and word of mouth on consumer purchasing decisions at the Habbit Eatery Coffee either partially or simultaneously. This research uses a quantitative approach. The sample of this study were 100 consumers of cafe omah root using non probability sampling method and accidental sampling technique. The instrument of this study uses a questionnaire and analyzed using multiple linear regression analysis.

The results of this study indicate that store atmosphere partially has no effect on purchasing decisions, promotion on social media and word of mouth partially has a positive and significant effect on purchasing decisions. Simultaneously, store atmosphere, promotion on social media and word of mouth has a positive and significant effect on purchasing decisions.
Cuando el debate se conecta con el ataque. Presencia del conflicto en el tratamiento informativo de las elecciones federales mexicanas de 2018 y 2021
Authors: Muñiz Carlos
Published: January 2022

Los medios favorecen el debate político durante las campañas electorales, dando un tratamiento informativo particular a los asuntos relevantes. En esta cobertura destaca el uso del encuadre de conflicto que, aunque suele presentar la política como un ejercicio de confrontación y ataque, también puede mostrarla como un proceso de debate e intercambio de opiniones. Se realizó un análisis de contenido de las noticias de televisión y prensa durante las elecciones presidencial de 2018 y federal de 2021 en México. Los hallazgos confirman la existencia de dos encuadres diferenciados de “conflicto” y de “debate y acuerdo político”, detectándose en ambas campañas la conexión existente entre ambos en la cobertura mediática de las elecciones.
Four Artists: Angels and Mentors
Authors: Barton Polly
Published: January 2022

Interwoven into my life at the loom are the stories of four women: a weaver, a painter, an embroiderer, and a fiber artist. Their histories have guided and pulled me forward in my own growth as an artist. Yet it is to their art that I feel a heartfelt, visceral, and almost spiritual resonance. I would like to present to the TSA conference in 2020 my research into the lives of Sumiko Deguchi (1883-1952), Helen Frankenthaler (1928- 2011), Adya van Rees-Dutilh (1876- 1959), and Pat Hickman (b.1935).

As an artist who has wound, tied, dyed, and woven silk into contemporary ikat work for over forty years, I have become fascinated by how the thread reveals a life and encodes memory. There are many questions I would con- sider as I research the lives and work of these four women:
• How does connection of fingertips on thread inform and guide the artist?
• How does touch inform the somatosensory cortex in the brain?
• How are the artist’s spirit and heart strings revealed in a viewer’s kines- thetic response to the luster and tactile presence of fiber?
• What draws us to look closely at the intelligence within a textile or a canvas?

Including images of the development of my own work, I hope to illustrate how their art has been an inspiration, a consolation, and an integral part of the fabric of my life’s work. Shouldering a vital textile tradition within a historic and vibrant contemporary community of fiber artists has been the thread I follow with my own voice.
Creole Sketches
Authors: Hearn Lafcadio
Published: January 2022

New Orleans in 1878 was the most exotic and cosmopolitan city in North America. An international port, with more than 200,000 inhabitants, it was open to French, Spanish, Mexican, South American, and West Indian cultural influences, and home to a thriving population descended from free African Americans. It was also a battleground in the fight against yellow fever (malaria) and in the political upheavals that followed the end of Reconstruction. The continued influx of Anglo-Americans and the renewed ascendancy of white supremacists threatened to overwhelm the local blend of languages, races, and cultures that enlivened the unique Creole character of the city. Writing for an English-language newspaper, Lafcadio Hearn presented the speech, charm, and humor of the Creolized natives on the other side of Canal Street, and illustrated his sketches with woodcut cartoons — the first of their kind in any Southern paper. These vignettes, published in the New Orleans Daily Item during 1878-1880, capture a traditionalist urban world and its colorful characters with a delicate and sympathetic understanding.
Single Molecule Techniques Can Distinguish the Photophysical Processes Governing Metal-Enhanced Fluorescence
Authors: Impellizzeri Stefania , Hodgson Gregory J, , Dogantzis Nicholas P.
Published: January 2022

Plasmonic
metal nanoparticles can impact the behaviour of organic molecules in a number
of ways, including enhancing or quenching fluorescence. Only through a
comprehensive understanding of the fundamental photophysical processes
regulating nano-molecular interactions can these effects be controlled, and
exploited to the fullest extent possible. Metal-enhanced fluorescence (MEF) is
governed by two underlying processes,
increased rate of fluorophore excitation and increased fluorophore
emission, the balance between which has implications for optimizing hybrid nanoparticle-molecular
systems for various applications. We report groundbreaking work on the use of
single molecule fluorescence microscopy to distinguish between the two
mechanistic components of MEF, in a model system consisting of two analogous
boron dipyrromethene (BODIPY) fluorophores and triangular silver nanoparticles
(AgNP). We demonstrate that the increased excitation MEF mechanism occurs to
approximately the same extent for both dyes, but that the BODIPY with the
higher quantum yield of fluorescence experiences a greater degree of MEF via
the increased fluorophore emission mechanism, and higher overall enhancement,
as a result of its superior ability to undergo near-field interactions with
AgNP. We foresee that this knowledge and methodology will be used to tailor MEF
to meet the needs of different applications, such as those requiring maximum
enhancement of fluorescence intensity or instead prioritizing excited-state
photochemistry.
Disappearance of Central American migrants in Mexico: Discursive formation and value forms on the migratory route
Authors: Salazar Araya Sergio
Published: January 2022

The article reconstructs and critically analyses two main contemporary discursive formations associated with migrants disappearing in transit through Mexico: the official state discourse and the social discourse of organizations searching for missing persons along the migratory route. This article discusses how the two discourses contradict each other, disputing how to represent a phenomenon occurring at the intersection of diverse, complex forms of violence. This exposes collusion between states and criminal organizations, as well as the scattered duplications and continuities between legal and illegal dynamic forces producing regional social order. Disappearance is a technique specific to actors who are battling one another in a broader field of transnational mobility and circulation. In addition, both discourses hinge on social value forms that go beyond the strictly pecuniary and situate people’s systematic disappearance as a central feature of regional power networks. The empirical data was collected during fieldwork in Mexico and Central America and collated with data published in recent reports (state and non-governmental) on migrants’ disappearance in Mexico. Resumen: Desaparición de migrantes centroamericanos en México: Formaciones discursivas y formas de valor en la ruta migratoriaEl artículo reconstruye y analiza críticamente dos principales formaciones discursivas contemporáneas en torno al fenómeno de la desaparición de migrantes en su tránsito por México: el discurso estatal-oficial y el discurso social de organizaciones que buscan a personas desaparecidas en la ruta migratoria. El argumento muestra cómo ambos discursos se enfrentan por la representación de un fenómeno atravesado por y producido desde diversas y complejas formas de violencia que visibilizan relaciones de connivencia entre estados y organizaciones criminales, así como difusos traslapes y continuidades entre dinámicas legales e ilegales en la producción de un orden social regional. La desaparición constituye una técnica específica de actores que disputan en un campo más amplio de mobilidad y circulación transnacional. Asimismo, ambos relatos se articulan en torno a formas de valor social que van más allá de lo estrictamente pecuniario, y que colocan a la desaparición sistemática de personas en un lugar central de las redes de poder regional. La información empírica utilizada ha sido generada a partir de trabajo de campo en México y Centroamérica, y de datos de los más recientes informes (estatales y no gubernamentales) sobre desaparición de personas migrantes en México.
Pengalaman Ibu Hamil Di Wilayah Kerja Puskesmas Wangi-Wangi Selatan Kabupaten Wakatobi (Studi Pada Ibu Yang Tidak Emesis Gravidarum)
Authors: Astri Maulani  , Wardiah Hamzah  , Rahman Harpiana
Published: January 2022

Kehamilan merupakan suatu peristiwa transisi sosial dan psikologis yang amat kritis. Berdasarkan tinjauan keilmuan, kehamilan merupakan proses fisiologis dan normal, yang tidak hanya berhubungan dengan aspek biologis saja, namun berhubungan dengan aspek sosial, budaya, psikologikal, emosional dan spiritual seorang perempuan dalam kehidupan. Penelitian ini bertujuan untuk mengetahui pengalaman berupa, stres, emosi, kecemasan, dan depresi pada ibu yang tidak emesis gravidarum di wilayah kerja puskesmas wangi-wangi selatan kabupaten Wakatobi. Metode penelitian kualitatif. Data berupa wawancara mendalam (Indepth-Interview) dan observasi dengan menggunakan pedoman wawancara (interview-guide). Pengambilan sampel menggunakan teknik purposive sampling dan diperoleh sampel sebanyak 10 informan ibu hamil tidak emesis gravidarum. Metode analisis data dalam penelitian ini menggunakan analisis taksonomi (taxonomi analysis). Hasil penelitian pengalaman ibu hamil didapatkan stres berdasarkan usia ibu dengan usia diatas 20 tahun mudah stres dibanding dibawah 20 tahun disebabkan status ekonomi dan pekerjaan sehingga menyebabkan ibu sering melamun dan menyendiri. Emosi berdasarkan paritas multigravida lebih sensitif dibanding primigravida disebabkan jumlah anak dan permasalahan rumah tangga yang terjadi antara suami dan istri, membuat ibu marah atau menangis. Terdapat dua kecemasan mengenai keadaan janin dan persalinan berupa rasa takut dengan umur kehamilan 12-24 minggu dan 34-36 minggu. Depresi yang menunjukkan bahwa ibu yang tidak emesis gravidarum terbebas dari depresi. Diharapkan peneliti selanjutnya meneliti pengalaman ibu hamil yang tidak emesis gravidarum.
Social Media Facebook in Rural Communities (Case Study of Bandar Klippa Village Community against Changes in Communication Psychology)
Authors: Akbar Aldi Kautsar  , Mailin  , Ade Soraya  , Mas Khairani
Published: January 2022

This research is entitled "Facebook Social Media in Rural Communities (case study of Bandar Klippa Village Community against Changes in Communication Psychology)". This study aims to determine the psychological effect of rural community communication on social media Facebook and to find out what are the research criteria for rural communities in choosing social media. The time of the research was carried out from December 2, 2021 – December 10, 2021. The theories that support this research include: Media, Social Media, Facebook, and Village Community. This study uses a qualitative research method (Case Study). The population in this study is the Bandar Klippa Village Community.
Pengaruh Leverage, Profitabilitas, Size, Nilai Saham, Cash Holding, dan Bonus Plan terhadap Perataan Laba
Authors: Angreini Viktoria , Nurhayati Ida
Published: January 2022

Income smoothing is one way that companies do to manipulate data. Income smoothing often occurs in companies that experience losses and report profits for the next period, so that profits will look stable for the following period and the previous period, for example in a manufacturing company in the consumer goods industry sub-sector. Internal and external parties will pay attention to several factors that affect income smoothing within the company. This study aims to analyze and examine the effect of leverage, profitability, firm size, cash holding, and bonus plan on income smoothing. The population used in this study is the consumer goods industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the last five years, namely 2016-2020 with a final sample of  142. The sampling method used in this study was using atechnique.  Purposive sampling. The data analysis technique uses multiple regression analysis using the SPSS 26 program. The results of this study partially explain that leverage , profitability, company size, cash holding, and bonus plans affect income smoothing, while simultaneously forvariables leverage have no effect on income smoothing., the size of the company has no effect on income smoothing, and the bonus plan has no effect on income smoothing, while the profitability variable has a positive effect and cash holding has a positive effect on income smoothing.
Pengaruh Corporate Social Responsibility (CSR) dan Karakteristik Perusahaan terhadap Praktik Penghindaran Pajak Perusahaan yang Terdaftar di Bursa Efek Indonesia
Authors: Susanto Androni , Veronica Veronica
Published: January 2022

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and company characteristics on corporate tax avoidance. The sampling technique used was purposive sampling. The sample of this research is the financial statements and sustainability reports of 73 companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The analytical method used is multiple linear regression. The results of this study indicate that CSR has a significant positive effect on current taxes, which means that companies that are responsible to stakeholders tend to avoid tax avoidance practices or pay more taxes. CSR, ROA and firm size have a significant negative effect on tax avoidance. Leverage and intangible assets have a significant positive effect on tax avoidance. Other company characteristics variables such as fixed assets, operating cash flow, sales growth have no significant effect on tax avoidance.
Analisis Karakteristik Dewan Direksi dan Struktur Kepemilikan terhadap Manajemen Laba Perusahaan di BEI 2016-2020
Authors: Mardianto Mardianto , Chintia Chintia
Published: January 2022

This study aims to investigate the influence of women's boards of directors on earnings management. The dependent variable in this study is earnings management using the Discretionary Accruals measurement method with the Modified Jones Model. The independent variables used are women board of directors, board size, board independence, audit quality, family ownership, blockholder ownership, leverage, Return on Assets (ROA), and firm size. This study used a data sample of 381 companies with the period of 2016 to 2019 with a purposive sampling method. The research data tested by panel regression testing using Eviews and SPSS application. The results of this study are women board of directors, board size, board independence, audit quality, family ownership, blockholder ownership, and firm size do not have a significant effect on earnings management. Meanwhile, leverage has a significant negative effect on earnings management and Return on Assets (ROA) has a significant positive effect on earnings management.
Redesain Sistem Akuntansi Penerimaan Kas Pada Usaha Kecil Menengah Tahu Takwa Dung Tak Tong
Authors: Zahrok Binti Fatimatuz , Meirini Dianita
Published: January 2022

In the operation of small and medium businesses, Tahu Takwa Dung Tak Tong is inseparable from cash inflow transactions. In the operation, obstacles were found in the form of a difference between physical cash and cash in the cash register. In addition, the task of recording cash with cash holders is controlled by the same person. This can weaken internal control. The purpose of this research is to design an improvement in the cash receipts accounting system especially the recording of cash receipts and to find out how to apply the cash receipts accounting designed system in the Tahu Takwa Dung Tak Tong small and medium enterprises and to find out how to apply the cash receipts accounting system design to the Tahu Takwa Dung Tak Tong small and medium enterprises. The used research approach is qualitative research methods. The result of this study are finding error oints and multiple functions in the implemented system. The results of this study are found error points and found multiple functions in the system that has been implemented. The conclusion of the research is the improvement of the cash receipts accounting system and the separation of functions in the cash receipts system. With the improvement of the system as proposed, it aims to strengthen the internal control and is also useful in terms of saving the assets of these small and medium enterprises.
Pengaruh Ukuran Perusahaan, Likuiditas, Profitabilitas, dan Solvabilitas Terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020
Authors: Nababan Maria Cristanti , Damanik Otto Ruth Sonya , Maghfirah Maghfirah
Published: January 2022

The continuity of the compant’s business among the various risk that arise as a result of internal or external factors are the expectations of all entities in effort to achieve  the company’ goals. The purpose of this study is to find out what the effect of company size, liquidity, solvency and profitability on Going Concern audit opinion of manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Secondary data is used from the Indonesia Stock Exchange, the source of data is from www.idx.co.id. In this study, the sampling method selected according to the purposive sampling method was used and 44 companies were selected as samples. Data analysis using Logistic Regression test. The results showed that the size, liquidity, profitability and solvency of the company affected the Going Concern audit opinion.
Pengaruh Leverage, Likuiditas, Profatibilitas, Konservatisme dan Ukuran Perusahaan terhadap Kualitas Laba
Authors: Anggraeni Lutfiana Rezky , Widati Listyorini Wahyu
Published: January 2022

Earnings quality is earnings that correctly and accurately describes the company's operational profitability. Earnings quality in a company is very important to be analyzed. Companies that have high earnings quality will provide complete and transparent information and will not mislead users of financial statements. This study aims to determine and analyze the effect of leverage, liquidity, profitability, conservatism and firm size on earnings quality. at companies registered in Indonesia Stock Exchange (IDX) in 2017 to 2020. The population in this study are all manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2020, obtaining a population of 704 companies. This research method uses purposive sampling, the sample was obtained in accordance with predetermined criteria and obtained data as many as 326 companies. The type of data used in this research is secondary data. The analytical technique used in this research is multiple linear regression analysis. This study obtained the results that leverage as measured by (DAR), firm size as measured by (Size), and liquidity as measured by (QR) have no significant effect on earnings quality. Meanwhile, profitability as measured by (ROA) and conservatism as measured by (CON_ACC) have a significant effect in a positive direction on earnings quality.
Pengaruh ROA, Pertumbuhan Penjualan, Likuiditas dan Ukuran Perusahaan terhadap Struktur Modal Perusahaan Manufaktur Sektor Makanan dan Minuman di BEI
Authors: Hutabarat Metyria Imelda
Published: January 2022

Food and beverage companies are industries that compete in the world market and make major contribution to the value of national exports. Companies that have good capital structure have a good reputation and affect the high stock price. This research aimed to find out the effect of ROA, sales growth, liquidity, company size variable to capital structure variable in annual report listed on the Indonesia Stock Exchange year 2017–2019. The population are all food and beverage manufacturing companies listed on the Indonesia Stock Exchange, and obtained samples of amount 14 companies. The type of this research is a quantitative study. The data analysis used several analyzes, namely multiple linear analysis, the coefficient of determination test, the classical assumption test, R2 test, the F test, and the t test. Based on the results of this research, that partially profitability has significant positive effect on capital structure. Sales growth has no significant negative effect on capital structure. Liquidity has no significant negative effect on capital structure. Company size variable has significant positive effect on capital structure. The results of F test show that profitability, sales growth, liquidity, company size have significant positive effect on capital structure.
Perhitungan harga pokok produksi berdasarkan metode Full Costing untuk penetapan harag jual produk pada CV. Silvi MN Paradilla Parengan
Authors: Melati Laras Sukma Arum , Saputra Guntur , Najiyah Faridatun , Asas Fitria
Published: January 2022

The problem that becomes the background of this research is in determining the selling price of a basic product that is used is the calculation of the cost of production, which is a way to take into account the determination of cost elements into the cost of the product and the selling price that is set must be able to determine all costs that produce long term profit. Based on the determination of the correct product cost of a product, it will be able to reduce uncertainty in determining the selling price. The purpose of this study is to find out how to calculate the cost of production based on the full costing method for determining the selling price of the product. In determining the selling price of the product, the selling price method is used based on cost-plus pricing. Cost plus pricing is the determination of the price by adding a certain amount (percentage) of the selling price or cost as profit. The method used in this study is quantitative descriptive analysis method, the results of this study indicate that there are advantages in calculating the cost of goods manufactured based on the Full Costing method and to be able to determine the cost of goods sold, the production costs must be calculated at the beginning of each month based on the previous period's sales report.
Faktor yang Mempengaruhi Return Saham dengan Harga Saham sebagai Variabel Moderasi (Studi Kasus pada Perusahan Perbankan yang Terdaftar di BEI)
Authors: Goh Thomas Sumarsan , Henry Henry , Syawaluddin Syawaluddin , Erika Erika , Albert Albert
Published: January 2022

This study aims to know the factors that impact stock return with Market Price as the moderating variable of the banking company listed on the IDX from 2015 to 2020. The data is retrieved from idx.co.id. The population of this article is 43 banking companies, and to select the sample for this article has used purposive sampling and has selected 11 companies. The analysis method of this article has used descriptive statistics. The data has gone through BLUE (best linear unbiased estimator) test, such as normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test before doing the hypothesis test. Further, the analysis data has used F-test, t-test, the equation of multiple linear regression, determination coefficient, and moderation. The study's findings are that, partially, LDR does not affect SR, ROA does not affect SR, and BOPO does not affect SR. PBV can not moderate the effect of LDR, ROA, and BOPO on stock return. The determination coefficient is 0.048 (4.8%), which means that the LDR, ROA, and BOPO have impacted SR as much as 4.8%, and the remaining is affected by other factors. The contribution of the research is to help the investors select the right stock.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan dan Nilai Perusahaan (Studi Pada Perusahaan Makanan dan Minuman Yang Terdaftar di BEI)
Authors: Gani Petrus
Published: January 2022

This study has objectives to analyze the influence of intellectual capital on financial performance and company value, and also examined the influence of financial performance as an intervening variable on company value. The population of the research is the manufacturing of sub- food and beverage industries listed in 2015-2019 consisted of 20 companies. This study has 12 companies as sample that chosen based on the purposive sampling method. Partial Least Square (PLS) as alternative of SEM and as data analysis technique using SmartPLS 3.3 application. The results of this study indicate that partially VAHU and STVA have a significant positive effect on financial performance. Meanwhile, VACA has no significant positive effect on financial performance. Simultaneously VAHU, STVA, and VACA have significant positive effect on financial performance. On the other side partially and simultaneously VAHU, STVA, and VACA have no directly significant positive effect on company value. But through financial performance.
Peran Retrun On Assets (ROA) Sebagai Variabel Mediasi Pada Pengaruh Non Performing Loan (NPL) Dan BI Rate Terhadap Harga Saham Bank BUMN Periode 2011 – 2020
Authors: Nasikin Yayan , Yuliana Indah
Published: January 2022

The purpose of this study is to provide empirical evidence regarding the direct effect of Non Performing Leon (NPL) and BI Rate on Return On Assets (ROA) and stock prices, indirect effect of Non Performing Leon (NPL) and BI Rate on stock prices through Return On Assets (ROA) as a mediating variable in state-owned banks for the period 2011 – 2020. This type of research is quantitative research. The data analysis technique used is multiple linear regression and mediation test using Eviews 12 program and Sobel Test Online. The results of this study show that simultaneously Non Performing Loans (NPL), BI Rate and Return On Assets (ROA) have a significant effect on stock prices. Partially 1). Non-performing loans (NPL) have a negative and significant impact on Return On Assets (ROA). 2) BI Rate has a positive but not significant impact on Return On Assets (ROA). 3). NPL (Non Performing Loan) has a negative and significant impact on stock prices. 4). BI Rate has a negatif and significant impact on stock prices. 5) Return on Assets (ROA) has a positive and significant impact on stock prices. Return on Assets (ROA) as a mediating variable is able to mediate the effect of non-performing loans (NPL) on stock prices, however, Return On Assets (ROA) does not mediate the effect of the BI Rate on stock prices.
Tax Avoidance Perusahaan Perbankan
Authors: Andalenta Ivan , Ismawati Kun
Published: January 2022

There were many unconsistent research result about “what and how” tax avoidance’s influencers. This study aims to determine the factors that influence the tax avoidance of banking companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2018 period. The research population consisted of 26 Food and Beverage Companies listed on the IDX, with 9 companies that successfully sampled and meet the criteria. Cross section data is used in this research. The data analysis techniques used multiple regression analysis, simultaneous test, coefficient of determination test, and partial test. The results of the study state that profitability as measured by ROA has a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period. Leverage as measured by DER has a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period. Profitability (ROA) and leverage (DER) simultaneously have a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period.
Pengaruh Capital Intensity, Karakteristik Perusahaan, Dan CSR Disclosure Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur
Authors: Rahma Anita Ade , Pratiwi Nila , Mary Hilda , Indriyenni Indriyenni
Published: January 2022

This study aims to determine the effect of capital intensity, company characteristics, and disclosure of corporate social responsibility on tax avoidance with leverage as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The sample in this study was taken by purposive sampling method in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The number of samples used was 82 companies. The method of analysis of this study is multiple linear regression using eviews 9. The results showed that the intensity of capital had a positive and significant effect on tax avoidance, the company's characteristics  had a negative and significant effect on tax avoidance, the disclosure of corporate social responsibility had a positive effect and not significant impact on tax avoidance. Leverage is able to moderate the influence of capital intensity on tax avoidance, leverage is able to moderate the effect of corporate characteristics on tax avoidance while leverage is not a variable that is able to moderate the disclosure effect of corporate social responsibility on tax avoidance. Finally, the authors suggest that tax avoidance considerations can be used other than those used by researchers. For the calculation of capital intensity, company characteristics, and disclosure of CSR can use other proxy proxies other than those used by researchers. And for the next researcher, it is expected to be able to add variables related to the variables affected, and extend the research period.
E-Commerce berbasis Cash On delivery Guna Meningkatkan Omset Penjualan Produk UMKM pada Masa Pandemi Covid-19
Authors: Armiani Armiani
Published: January 2022

Pandemi Covid-19 merupakan krisis global yang berdampak pada perkembangan Ekonomi sektor UMKM, dengan berbagai kebijakan yang diterapkan oleh pemerintah untuk pemberantasan Covid-19. Sehingga transaksi bisnis dilakukan secara daring dengan berbagai kemudahan yang ditawarkannya. Penelitian ini bertujuan untuk menganalisis E-commerce berbasis cash on delivery (COD) guna meningkatkan omset penjualan produk UMKM pada masa pandemi Covid-19. Penelitian ini menggunakan pendekatan kualitatif dengan rancangan metode studi kasus deskriptif. Data diperoleh melalui wawancara terhadap informan sebanyak 9 (sembilan) orang, dengan kriteria; 1). UMKM yang menggunakan e-commerce, 2). Konsumen yang menggunakan e-commerce, 3). UMKM dan konsumen yang bertransaksi dengan e-commerce berbasis COD, dan  4). Konsumen berdomisili di Kota Mataram. Hasil penelitian menunjukkan bahwa UMKM yang menggunakan e-commerce berbasis COD dapat meningkatkan omset penjualan dan konsumen lebih banyak yang tertarik dalam bertransaksi berbasis COD, dikarenakan konsumen merasa; 1). Konsumen lebih nyaman pada ordernya, 2). Simpel dan meminimalisasi resiko tertipu, dan 3). Cepat diproses ordernya, sedangkan UMKM merasa; 1). Memberikan pelayanan yang cepat, efisien, dan efektif, 2). Mendapatkan kepastian akan terjadinya transaksi penjualan tersebut. Sehingga transaksi menggunakan e-commerce berbasis COD merupakan strategi yang tepat  yang diterapkan oleh para pelaku UMKM pada masa pandemi Covid-19.
Resident lobsters dominate food competition with range-shifting lobsters in an ocean warming hotspot
Authors: Twiname S , Fitzgibbon QP , Hobday AJ , Carter CG , Oellermann M , Pecl GT
Published: January 2022

Species redistributions are one of the most prevalent changes observed in oceans worldwide due to climate change. One of the major challenges is being able to predict temperature-driven changes to species interactions and the outcome of these changes for marine communities due to the complex nature of indirect effects. In the ocean-warming hotspot of south-east Australia, the ranges of many species have shifted poleward. The range of the eastern rock lobster Sagmariasus verreauxi has extended into warming Tasmanian waters inhabited by the resident southern rock lobster Jasus edwardsii, which may lead to increased competitive interactions between the species. Using video monitoring, we investigated how the 2 species compete for food at current (18°C), future (21°C) and future heatwave (24°C) summer temperatures. Behavioural competition occurred in 80% of experiments, during which J. edwardsii won 84% of competitive interactions and showed more aggressive behaviour at all temperatures. This indicates that resident J. edwardsii is not only more dominant in direct food competition than the range-shifting S. verreauxi but, surprisingly, also sustains competitive dominance beyond its physiological thermal optimum under predicted future ocean warming and heatwave scenarios.
VIRTUAL WATER POTENTIAL OF SELECTED COMMODITIES IN CO-OPERATION OF THE SLOVAK REPUBLIC WITH COUNTRIES OF THE WESTERN BALKANS
Authors: ZORKÓCIOVÁ OTÍLIA , ČIDEROVÁ DENISA , SLUKA TATIANA
Published: January 2022

Our paper rests on two fundamentals: firstly, the EU's initiative to deepen cooperation with and the prospect of its enlargement to the Western Balkans region; and, secondly, the urgency to address sustainable development issues in the international environment. As the virtual water perspective represents an innovative approach in the field of sustainable development, the aim of our paper is to analyse trade-related characteristics based on the water footprint concept (complementary to the alternative RCA/RTA indexes designed to calculate a country's comparative advantage or disadvantage). In our paper, we analyse and evaluate selected commodities traded by the Slovak Republic and the Western Balkans countries in terms of the absolute/comparative advantage related to the national water footprints.
PENGEMBANGAN MEDIA PEMBELAJARAN IPA MELALUI GAME INTERAKTIF BERBASIS PALIBER (PAPAN LINGKAR BERPUTAR) PADA MATERI EKOSISTEM
Authors: Sari Tri Novita , Ghoni Abdul
Published: January 2022

Pengembangan media pembelajaran papan lingkar berputar atau paliber bertujuan membantu guru dalam meningkatkan penyampaian mata pelajaran IPA materi Ekosistem serta menarik minat siswa dalam mempelajari dan mempermudah siswa untuk memahami materi. Media Paliber ini berisi tentang materi ekosistem disertai dengan materi video dan kuis game interaktif sehingga minat siswa dan tertarik. Melalui game interaktif berbasis paliber diharap mampu dimanfaatkan oleh guru sebagai media pembelajaran yang mempermudah proses belajar dan menarik dengan mudah memahami materi yang di berikan. Jenis Penelitian yang digunakan dalam penelitian ini adalah Reseach and Development (R&D). Hasil dari Penelitian ini menunjukkan bahwa pengembangan media pembelajaran game interaktif berbasis paliber layak digunakan dan dioperasikan sendiri oleh siswa   hanya di sekolah. Uji  efektivitas menggunakan SPSS, menunjukkan nilai sig. (2 tailed) p=0,000 < 0,05  yang berarti bahwasanya media game interaktif berbasis paliber  efektif dalam meningkatkan hasil pembelajaran IPA materi Ekosistem.
KEPEMIMPINAN KEPALA SEKOLAH TERHADAP PENINGKATAN KINERJA GURU DAN MUTU PENDIDIKAN DI SDN 16 RUPAT
Authors: Syahrial Syahrial
Published: January 2022

Penelitian tindakan sekolah merupakan salah satu penelitian yang dilakukan oleh kepala sekolah yang bertujuan untuk memperbaiki serta meningkatkan mutu pendidikan disekolah yang dipimpinya. Tujuan utama dari penelitian ini adalah untuk meningkatkan kinerja guru dan mutu pendidikan di SDN 16 Rupat. Tempat penelitian dilakukan di SDN 16 Rupat, subjek penelitian yaitu guru-guru yang mengajar. Hasil penelitian ini adalah kepemimpinan kepala sekolah memiliki pengaruh yang signifikan terhadap kinerja guru dan mutu pendidikan, dapat dikatakan kepemimpinan yang dilakukan kepala sekolah sudah berhasil diterapkan. Data hasil analisis observasi kinerja guru dalam proses pembelajaran pada aitem kedisiplinan didapat persentase sebesar 87%, selanjutnya pada aitem prestasi kerja didapat persentase sebesar 80.2%, selanjutnya pada aitem 75.4%, kemudian pada aitem ketaatan terhadap aturan didapat persentase sebesar  77.2%, dan pada aitem tanggung jawab didapat persentase sebesar 70.2%. dapat dilihat secara keseluruha rata-rata peningkatan kinerja guru didapat persentase sebesar 77.9%, dapat disimpulkan bahwa kepemimpinan kepala sekolah sudah efektif terhadap peningkatan kinerja guru dan mutu pendidikan di SDN 16 Rupat.
PENGGUNAAN MEDIA AUDIO VISUAL DALAM PEMBELAJARAN MENYIMAK DIKELAS VI SEKOLAH DASAR
Authors: Jusmeri Jusmeri
Published: January 2022

Menyimak merupakan salah satu aktivitas yang dilakukan oleh seseorang untuk mendapatkan dan menambah informasi baru atau pengetahuan baru. Siswa dalam hal menyimak, cenderung mendengarkan tetapi tidak memahami isi yang disimak. Siswa cenderung meremehkan pembelajaran menyimak khususnya menyimak persoalan  faktual. Salah satu upaya yang akan dilakukan untuk meningkatkan keterampilan menyimak siswa yaitu dengan menggunakan media audio visual. Penelitian yang digunakan adalah Penelitian Tindakan Kelas (PTK) dengan menggunakan desain penelitian model Kemmis dan Mc. Taggart. Penelitian ini dilaksanakan di SD Negeri 006 Sungai Ara. Subjek penelitian ini adalah siswa kelas VI (Enam), jumlah siswa sebanyak 24 siswa. Dua siklus yang memperlihatkan hasil pembelajaran menyimak siswa dengan rata-rata yang meningkat. Siklus I rata-rata yang diperoleh sebelum dan sesudah menggunakan media audio visual yaitu 71.33 dan 76.63, sedangkan pada siklus II rata-rata yang diperoleh sebelum dan sesudah menggunakan media audio visual yaitu 76.42 dan 79.46. Penerapan media audio visual dapat meningkatkan kemampuan menyimak siswa dan daya tarik siswa terhadap pembelajaran.
PENGEMBANGAN BAHAN AJAR MENYIMAK BERBASIS MEDIA AUDIO VISUAL DENGAN PEGINTEGRASIAN PENDIDIKAN KARAKTER POSITIF PESERTA DIDIK KELAS V SEKOLAH DASAR
Authors: Yulia Putri Foni , Hakim Ramalis , Desyandri Desyandri , Arief Darnis , Amini Risda , Erita Yeni
Published: January 2022

Penelitian ini dilatarbelakangi oleh rendahnya kemampuan menyimak siswa. Hal ini disebabkan oleh kurang tepatnya bahan ajar untuk meningkatkan kemampuan menyimak siswa. Mengembangkan bahan ajar menyimak berbasis media audio visual diharapkan dapat meningkatkan kemampuan menyimak siswa. Berdasarkan hal tersebut dikembangkan bahan ajar menyimak berbasis media audio visual dengan pengintegrasikan pendidikan karakter positif peserta didik kelas V sekolah dasar. Tujuan yang hendaknya dicapai dalam pengembangan bahan ajar ini adalah untuk menghasilkan bahan ajar menyimak berbasis media audio visual yang valid, praktis, dan efektif. Jenis penelitian adalah penelitian pengembangan (research and development).  Model pengembangan  yang digunakan yaitu model 4-D yang terdiri dari tahap pendefinisian (define), perancangan (design), pengembangan (development), dan penyebaran (disseminate). Data penelitian dari uji validitas diperoleh melalui lembar validasi RPP dan bahan ajar. Data kepraktisan dikumpul melalui lembar observasi keterlaksanaan RPP dan angket respon guru serta siswa. Keefektifan dilihat dari aktivitas dan proses hasil belajar siswa berupa penilaian karakter dan keterampilan menyimak siswa. Data yang terkumpul dianalisis secara deskriptif. Hasil penelitian dari uji validitas yang dilakukan menunjukkan bahwa bahan ajar yang dihasilkan sangat valid. Hasil observasi, angket, dan wawancara dengan guru juga menyatakan bahwa bahan ajar ini praktis. Pada tahap uji efektivitas, didapatkan hasil rata-rata. Hasil penilaian keterampilan menyimak berbasis media audio visual siswa untuk penilaian keterampilan proses juga telah berada pada kategori sangat baik, dan didapatkan hasil bahwa 93% siswa  mampu menyimak berbasis media audio visual. Berdasarkan hasil tersebut, dapat disimpulkan bahwa bahan ajar menyimak berbasis media audio visual untuk kelas V SD yang telah dihasilkan dapat dinyatakan valid, praktis, dan efektif.
PENGARUH MOTIVASI KERJA GURU DAN KEPEMIMPINAN KEPALA SEKOLAH TERHADAP KEDISIPLINAN GURU SD DI TAMBAKROMO PATI
Authors: Sa’diyah Roikatus , Su’ad Su’ad , Setiadi Gunawan
Published: January 2022

Tujuan penelitian ini adalah: 1) untuk menganalisis pengaruh motivasi kerja pada  kedisiplinan guru SD di Kecamatan Tambakromo Kabupaten Pati. 2) menganalisis pengaruh data  kepemimpinan kepala sekolah terhadap kedisiplinan  guru SD di Kecamatan Tambakromo Kabupaten Pati. 3) menganalisis pengaruh motivasi kerja secara bersama-sama dengan kepemimpinan kepala sekolah terhadap kedisiplinan guru SD di Kecamatan Tambakromo Kabupaten Pati. Penelitian dilatarbelakangi oleh rendahnya motivasi kerja dan kedisiplinan guru serta kepemimpinan kepala sekolah. Permasalahan dalam penelitian ini adalah: 1) adakah pengaruh motivasi kerja guru terhadap kedisiplinan guru?, 2). adakah pengaruh kepemimpinan kepala sekolah terhadap kedisiplinan  guru?, 3). adakah pengaruh motivasi kerja guru secara bersama-sama kepemimpinan kepala sekolah terhadap kedisiplinan guru?Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif,  Jenis penelitian korelasional atau mencari pengaruh antara variabel bebas motivasi kerja guru (X1) dan kepemimpinan kepala sekolah (X2), dengan variabel terikat: kedisiplinan guru (Y). Penelitian ini dilaksanakan pada bulan Juli  sampai Agustus 2020 di 32 Sekolah Dasar Negeri di Kecamatan Tambakromo. Jumlah populasi 204 dan sampel 150 dipilih secara acak. Teknik pengumpulan data menggunakan angket. Dari olah data diketahui data berdistribusi normal, homogen, linier dan tidak multikolinier. Dari uji hipotesis ditemukan: 1). terdapat hubungan variabel X1 terhadap X2 dengan persamaan Y= 36.851+0.345X1 diterima kebenarannya. Artinya setiap kenaikan satu satuan motivasi kerja akan menaikkan kedisiplinan guru sebesar 0.345 pada konstanta 36.851, kekuatan korelasi sebesar 0.670. Besarnya kontribusi variabel X1 terhadap Y sebesar 55.2%, 2). terdapat hubungan variabel X2 terhadap Y dengan persamaan  Y = 36.851+ 0.395X2. Kekuatan korelasinya sebesar 0.680 dengan kontribusi 57.8%, 3). terdapat hubungan positif antara motivasi kerja dan kepemimpinan kepala sekolah terhadap kedisiplinan guru yang dinyatakan dengan persamaan  Ŷ = 36.851 +0.345X1+0.395X2. Kekuatan korelasinya sebesar 0.707. Kontribusi variabel X1 dan X2 terhadap Y sebesar 49.9%, sedangkan 50.1% dipengaruhi oleh faktor yang lain.
IMPLEMENTASI GERAKAN LITERASI UNTUK PENANAMAN PENDIDIKAN KARAKTER SISWA SEKOLAH DASAR DI SD NEGERI JAKENAN
Authors: Solihin Solihin , Gimin Gimin , Azhar Azhar
Published: January 2022

ABSTRAKTujuan utama dari penelitian ini untuk menganalisis pengaruh pelaksanaan pembelajaran E-learning terhadap Efektifitas Mengajar, pengaruh pelaksanaan pembelajaran E-learning terhadap minat belajar siswa dan untuk melihat  pengaruh Minat Belajar Siswa terhadap Efektifitas mengajar guru dalam persepsi siswa. Metode penelitian ini adalah kuantitatif dengan menggunakan kuesioner. Sampel dalam penelitian ini adalah 99 siswa SMK Negeri Kota Pekanbaru. Analisis data menggunakan analisis jalur. Hasil penelitian ini menunjukkan bahwa 1) Pengaruh pembelajaran E-Learning terhadap minat belajar siswa dengan nilai sumbangan sebesar 26.2% dengan pengaruh rendah karena masih terdapat 73.8% ditentukan oleh factor lain. 2) Pengaruh pembelajaran E-Learning terhadap efektifitas mengajar guru terdapat dengan nilai sumbangan 25.7% dengan pengaruh rendah karena masih terdapat 73.7% ditentukan oleh faktor lain. 3) pengaruh minat belajar siswa terhadap efektifitas mengajar guru dalam persepsi siswa dengan nilai sumbangan 24.5% ini dalam kategori rendah karena masih terdapat 74.3%  ditentukan oleh factor lain. Sementara secara bersama pembelajaran E-Learning dan minat belajar siswa terhadap efektiftas mengajar siswa dengan menggunakan analisis jalur terdapat 33.3% ini dalam kategori rendah karena terdapat 66.7% masih dipengaruhi faktor lain. Penelitian ini merekomendasikan kepada pemerhati dan stakeholter kebijakan di sekolah untuk giat melakukan pelatihan, workshop dan lainnya yang dapat meningkatkan pembelajaran E-Learning guna meningkatkan minat belajar dan efektifitas pengajaran.
PENGARUH MODEL PEMBELAJARAN KOOPERATIF TIPE EXAMPLE NON EXAMPLE TERHADAP HASIL BELAJAR SISWA DI KELAS V SD
Authors: Situmorang Jesica Septiana , Sitepu Anton , Juliana Juliana , Silaban Patri Janson
Published: January 2022

Penelitian ini bertujuan untuk mengetahui Pengaruh model pembelajaran Kooperatif Tipe Example Non Example terhadap hasil belajar siswa pada tema 7 peristiwa dalam kehidupan di kelas V SD Negeri 067246 Medan tuntungan tahun pembelajaran 2020/2021. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Pengambilan sampel menggunakan teknik purposive sampling menggunakan dua kelas dan sampel sebanyak 58 siswa. Hasil penelitian ini menunjukkan bahwa hasil belajar siswa menggunakan model pembelajaran Kooperatif Tipe Example Non Example termasuk kategori baik sekali dengan rata-rata  80.27.  Pengujian normalitas diperoleh nilai signifikansi hasil belajar adalah Lhitung ˃ Ltabel  yaitu 0.200 < 0.05. Berdasarkan perhitungan tersebut dapat diketahui bahwa nilai signifikansi dari hasil belajar berdistribusi normal.Pada pengujian homogenitas, nilai koefisien sebesar 0.904 artinya rhitung ˃ rtabel 0.05. Maka terdapat pengaruh varians data hasil tema 7 homogen. Hasil pengujian uji-t dimana  thitung ˃ ttabel yaitu 2.935 ˃ 1.699 sehingga Ha diterima. Hal ini menunjukkan adanya pengaruh positif dan signifikan dari pengaruh model pembelajaran Kooperatif Tipe Example Non Example terhadap hasil belajar siswa.