bluuebunny/crossref_metadata_2025 huggingface dataset:
(Non-)effects of linguistic environment on early stable consonant production: A cross cultural case study
Authors: Peute Bram , Casillas Marisa
Published: June 2022

Recent evidence shows that children reach expected basic linguistic milestones in two rural Indigenous communities, Tseltal and Yélî, despite their infrequent exposure to child-directed speech from adults. However, those results were partly based on measures that are fairly robust to environmental variation, e.g. the onset of babbling. By contrast, directed speech input is typically linked to lexical development, which is environmentally sensitive. We investigate whether these children’s vocal motor schemes—a motor-phonological measure of stable consonant production related to early vocabulary—show a similar “expected” developmental pattern to what has been found for typically developing children in urban “child-centered” linguistic communities. We also compare development between the two languages, whose phonological inventories differ greatly in size and complexity. Using spontaneous speech from clips sampled across children’s waking days at home, we find that children’s canonical babble and stable consonant production is overall comparable to previous work with typically developing children. We find no evidence for difference between the two languages.
Individual variation and the coarticulatory path to sound change: agent-based modeling of /str/ in English and Italian
Authors: Stevens Mary , Harrington Jonathan
Published: June 2022

This study is concerned with sound change in single populations. Sources differ as to whether such sound changes are attributed to the accumulation of coarticulatory variation, i.e. shared tendencies, or whether idiosyncratic variation is necessary to shift population norms. Using agent-based modeling, this study compares effects of interaction amongst members of single populations with (English-speaking) and without (Italian-speaking) coarticulatory variation involving /s/-retraction in /str/. After interaction, directional shifts /s/ -> /ʃ/ are found in English but not Italian /str/. Manipulating starting conditions to remove outlier individuals from the group of interacting agents has little effect on population-level outcomes. These results provide empirical support for the idea that sound change originates in phonetic variation that is common, rather than exceptional, in a population.
Hz. Âişe’ye Yöneltilen Eleştiriler
Authors: ALTAŞ İlhan , ÖZSOY Abdulvahap
Published: June 2022

İslamiyet’in ilk yıllarından itibaren dünya ve ahirette saadetin Kur’an ve Rasûlullah’a (s.a.s) tam ittiba ile mümkün olduğunu iyice kavrayan sahabe, Rasûlullah’tan (s.a.s) öğrenmiş oldukları hadisleri sağlam bir şekilde muhafaza etmeye gayret etmişlerdir. Bu gayrete matuf olarak sahabe arasında nakledilen rivayetlerde ortaya çıkan problemleri düzeltmeyi görev edinen isimler olmuştur. Bu isimlerden biri olan Hz. Âişe, özellikle sünneti sonraki nesillere ulaştırmak için aktarılan rivayetlerde gördüğü yanlışları büyük bir titizlikle düzeltmeye çalışmıştır. Bu bağlamda İslam tenkid zihniyetinin ortaya çıkmasında Hz. Âişe’nin bu faaliyetlerinin bir kilit taşı görevi üstlendiği söylenebilir. Hz. Âişe’yi konu edinen çalışmalara bakıldığında, genel olarak Hz. Âişe’nin sadece sahâbeye yönelttiği tenkidlerinin ele alındığı görülmektedir. Ancak bir konu veya şahıs hakkında yapılan okumalarda sağlıklı bilgi edinmek için bütünlük ilkesi gereğince ilgili konuyu veya şahsı bütün yönleriyle ele almak gerekmektedir. Hz. Âişe profilinin daha iyi okunması ve tahlil edilebilmesi için, Hz. Âişe’nin kendisine yöneltilen uyarıların, eleştirilerin ve iddiaların tespiti de son derece mühimdir. Bu makale, Hz. Âişe’ye yöneltilen bu eleştirileri konu edinmektedir.
Debating San provenance and disappearance: Frontier violence and the assimilationist impulse of humanitarian imperialism
Authors: McDonald Jared
Published: June 2022

This article examines how ideals of humanitarian imperialism informed debate over the provenance and future of Cape San following the Second British Occupation of the Cape Colony. The discussion explores the plight of San along the Cape frontier and how their demise became a focal point in a trans-colonial exchange over the desirability of the incorporation of indigenes as British colonial subjects. Prominent humanitarian protagonists, such as John Philip, called for the integration of San as colonial subjects, owing to the supposed protection this would afford them. The humanitarian campaign for the extension of subjecthood over Cape San was argued on the grounds that it would fend off the devastating consequences of settler colonialism. The principle also applied to indigenous peoples in settler colonies across the expanding empire. This view was not without its detractors, who opposed humanitarian representations of settlers as rapacious and responsible for frontier conflicts. The article argues that the fate of Cape San held a more prominent place in early nineteenth-century contestations over settler identity, frontier relations, and the effectiveness of missions to 'civilise' indigenes than has been recognised.
Sanatçı ve İdiolekt Olgusu
Authors: CENGİZ Burcu Nur
Published: June 2022

Sanat pratiklerinde sanatçının bireysel diline karşılık gelen idiolekt kavramı; genel çerçeveden bakıldığında sanatsal alanı, dünya görüşünü ve kimliği tarif eden aynı zamanda ‘ben’i, benliğimizi diğerlerinden farklı kılan özelliklerdir. Benliğin dış dünyaya farklı yollar ile ifadesinin bilinçli veya bilinçsiz dışavurumunda kişinin idiolekti açığa çıkabilmektedir. Çalışmada ifademizin en etkili yollarından biri olan ve artık birçok disiplini içinde barındıran günümüz sanatında çağdaş sanatçının çalışmalarında ve koşullarında idiolektin psikodinamik bir incelemesi ve çağdaş kültür ilişkisinde irdelenmesi hedeflenmiştir. Sigmund Freud’un yapısal kişilik kuramında yer verdiği Ego (benlik), Süper-ego (üst benlik), İd (alt benlik) kavramları çerçevesinde idiolekt unsuru ele alınmış ve bu bağlamda birçok çağdaş sanatçının eserlerinden örnekler sunulmuştur.Yapılan araştırma, konuya dair daha önceden yapılan araştırmalar incelenerek tarama modeli ile gerçekleştirilmiştir. Günümüz sanatında idiolekti daha iyi anlamak için çağdaş kültür bağlamında benlik-kimlik kavramlarının psikoloji ve sanat disiplinlerinden çok yönlü ele alınması amaçlanmıştır. Araştırmada teknolojik gelişmelerin ve önceliklerin değiştiği bu çağda, sanatçının konumu ve yapıtlarında ortaya çıkan idiolektin, Freud'un yapısal kişilik kuramı ile ilişkisi üzerinde durulmuştur. Yapılan incelemelerin çağdaş sanatçının üretimlerinde kendi sanatsal dillini daha bilinçli değerlendirmesine aynı zamanda daha özgün ve yaratıcı çalışmalar ortaya koymasına yardımcı olacağı düşünülmektedir.
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Authors: not provided margretpeqtus
Published: June 2022

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In situ high-speed brightfield imaging for studies of aquatic organisms v2
Authors: P. Colin Sean
Published: June 2022

Behavioral measurements of fragile aquatic organisms require specialized in situ techniques.We developed an in situ brightfield camera set-up for use during SCUBA diving in aquatic ecosystems.The system uses brightfield illumination with collimated light and an underwater camera to highlight morphological details, body motion and interactions between organisms with high spatial (4K: 3840x2160 pixels) and temporal resolution (up to 120 fps).This technique is particularly useful for gelatinous organisms because of their large (centimeters in length), transparent bodies.Further, the measurements are not subject to experimental artifacts produced in laboratory studies.This method is useful for anyone seeking detailed brightfield images of organisms or nonliving material (e.g. marine snow) in the natural environment.
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Authors: not provided s
Published: June 2022

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ZooScan Protocol v1
Authors: Jalabert Laëtitia
Published: June 2022

The ZooScan (HYDROPTIC Inc.) is an imaging system for the measurement and classification of organisms and particles (150 µm to 5 cm) present in a liquid. It is suitable for meso- and macro-planktonic organisms that must be immobile (fixed or anaesthetised). See also : http://www.hydroptic.com/index.php/public/Page/product_item/ZOOSCAN
Riset Eksperimen: Whistleblowing System dan Literasi Tax Audit Terhadap Tindakan Tax Evasion
Authors: Supangat Mahesa Dicky Taruna , Apandi R. Nelly Nur
Published: June 2022

AbstractThis research examines specifically about tax evasion action based on tax audit literacy as an internal factor of tax payers and the whistleblowing system’s condition as a control factor of the tax payers. The research method that used in this research is the experimental method with 2x2 factorial design. This research  was conducted to undergraduate accounting studies of Indonesia University of Education that were selected using simple random sampling technique. Main hypothesis testing in this research uses Two Way ANOVA. The data that obtained is a tax evasion action in the form of amount of taxable income that will be reported (in percent), where as the result of the decision has previously received treatment of the condition of whistleblowing system and the existence of tax audit literacy. The result of this research in general indicate a decrease in tendency of someone will do the tax evasion. It can be  achieved if the Directorate General of Taxation provide a good whistleblowing system as a control or the educational institution provide learning about tax audit literacy to their students.
Dampak Ekonomi Dari Covid-19 Dan Pemanfaatan Insentif Pajak Terhadap Keberlangsungan Usaha UMKM Kota Cimahi.
Authors: Larasati Anissa Yuniar , Purwanto Purwanto
Published: June 2022

This research was conducted to find out how much of the economic impact of covid-19 and the intensive utilization of taxes on the sustainability of MSMEs in the city of Cimahi. The research method used is to use quantative research methods. This study used probability sampling through a simple random sampling approach and was calculated with the slovin formula that produced 100 samples. The data collection in this study used observations, literature studies and questionnaires. The study allocates multiple regression tests, t tests, f tests and coefficients of determination. Based on the results of research conducted partially the economic impact of covid-19 has an insignificant negative effect on the sustainability of MSME business in the city of Cimahi, while the tax intensive affects the sustainability of MSME business in the city of Cimahi and simultaneously the economic impact of covid-19 and the intensive utilization of taxes has a positive and significant effect on the sustainability of MSME business in the city of Cimahi.
Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility
Authors: Sulaeman Annisa Zuhro , Mulyani Heni , Yuliyanti Leni
Published: June 2022

AbstractThis study aims to determine the effect of profitability, leverage and company size on disclosure of corporate social responsibility (CSR). Profitability is measured by Return On Equity (ROE), Leverage is measured by Debt to Equity Ratio (DER), Company Size is measured by SIZE, and CSR Disclosure is measured by the Corporate Social Responsibility Disclosure Index (CSRDI). The data used is secondary data which is originating from the official IDX website and primary data which is originating fto, the official website of each company in the form of an annual report. The sample using purposive sampling method, 11 companies were selected as samples in this study. The hypothesis were tested by panel data regression. The results show that profitability have no effect on CSR disclosure, leverage has a negative effect on CSR disclosure and firm size has a positive effect on CSR disclosure.Keywords: CSR Disclosure, Profitability, Leverage, Firm Size
Efisiensi Investasi dan Optimalisasi Aset Tetap pada Institusi Pendidikan
Authors: Anggraeni Fanny , Sasongko Catur
Published: June 2022

This research discussed about the investment efficiency and optimization of fixed asset in X University. This research aims to answer the research questions regarding the efficiency of fixed asset investment conducted by X University and how to optimize fixed asset investment carried out by X University. Performance theory is used in this research. This research is a case study with a sequential mixed-method approach. Researchers use primary data in the form of interviews with related parts, and secondary data in the form of data regarding costs related to fixed asset investment. Data analysis is done by analyzing content. The results indicate that fixed asset investment carried out by University X is not yet efficient. The results of the interview also support these findings. This research is expected to help X University to optimize their fixed assets so that their investments become efficient.
Kesalahan Penetapan Harga oleh Usaha Mikro Kecil Menengah yang Menyebabkan Kesulitan Likuiditas
Authors: Wattimena Kevin Timothy , Irmansyah Irmansyah
Published: June 2022

AbstractThis study discusses the failure of Small and Medium Micro Enterprises in pricing which has an impact on the disruption of PT X's liquidity. This study is to answer the research question, namely how the pricing method at PT. X, why failure on pricing can occur at PT X, why failure in pricing can disrupt the liquidity of PT X how the right solutions and evaluations to overcome the failure of pricing in PT X. This study discusses the causes of failure in setting prices at PT X. The purpose of this study is to provide a solution in overcoming the failure of pricing in PT X.This research is a qualitative study using a case study method. The results of this study explain that bad pricing will affect the disruption of cash flow taken from the side of current assets and cause liquidity problems in the company.Keywords. Pricing; liquidity; family business; microfinance AbstrakStudi ini membahas tentang kegagalan Usaha Mikro Kecil Menengah dalam penetapan harga yang berdampak pada likuiditas PT X. Penelitian ini untuk menjawab pertanyaan penelitian yaitu bagaimana metode penetapan harga pada PT. X, mengapa kegagalan pada penetapan harga dapat terjadi pada PT X, mengapa kegagalan penetapan harga dapat mengganggu Likuditas pada PT X bagaimana solusi dan evaluasi yang tepat untuk mengatasi kegagalan penetapan harga pada PT X. Penelitian ini membahas penyebab kegagalan dalam menetapkan harga pada PT X. Tujuan penelitian ini untuk memberikan solusi dalam mengatasi kegagalan penetapan harga pada PT X.. Penelitian ini adalah penelitian kualitatif dengan menggunakan metode studi kasus. Hasil dari penelitian ini menjelaskan bahwa penetapan harga yang tidak baik akan berdampak terganggunya arus kas yang berasal dari sisi aset lancar dan menyebabkan kesulitan likuiditas perusahaan.Kata kunci. penetapan harga; likuiditas; bisnis keluarga; keuangan mikro.
Apakah Kualitas Supreme Audit Institutions dan Tipe Hukum Negara Mempengaruhi Tingkat Korupsi?
Authors: Robiah Intan Siti , Apandi R. Nelly Nur
Published: June 2022

AbstractEradicating corruption is important in sustainable development. This study aims to empirically examine the effect of SAI quality on the level of corruption, and to examine whether variable of state legal types can moderate the relationship between the two. Research using quantitative method with populations are all United Nations member countries in 2012, 2015, and 2017. The research sample was 55 countries. The level of corruption is proxied by Corruption Perception Index. SAI quality is measured using SAI index score, while the legal type variable is in the form of a dichotomy variable with two categories, civil law and common law. The results showed that the quality of SAI has a positive effect on the corruption perception indeks anf the state legal types strengthened the effect of SAI quality on the level of corruption. The implication of this study provide an empirical evidence to regulators that the role of SAI is very important in eradicating corruption.Keywords: civil law; common law; coruption perception index; SAI. AbstrakPemberantasan tindakan korupsi menjadi hal yang penting dalam pembangunan berkelanjutan. Penelitian ini bertujuan untuk menguji secara empiris pengaruh kualitas SAI terhadap tingkat korupsi, dan menguji apakah variabel tipe hukum negara dapat memoderasi hubungan di antara keduanya. Penelitian menggunakan metode kuantitatif dengan populasi penelitian adalah seluruh negara anggota PBB pada tahun pengamatan 2012, 2015 dan 2017. Jumlah negara yang menjadi sampel penelitian sebanyak 55 negara. Tingkat korupsi diproksikan dengan Indeks Persepsi Korupsi. Kualitas SAI diukur menggunakan skor indeks SAI, sedangkan variabel tipe hukum berbentuk dikotomi (dummy) dengan dua kategori, civil law dan common law. Hasil penelitian menunjukkan bahwa kualitas SAI berpengaruh positif terhadap indeks persepsi korupsi dan tipe hukum negara memperkuat pengaruh kualitas SAI terhadap tingkat korupsi. Implikasi penelitian ini memberikan bukti empiris kepada regulator bahwa peran dari SAI sangat penting dalam mengurangi tindak korupsi.Kata kunci: civil law, common law, indeks persepsi korupsi, SAI
IES Proposed Revisions: Takeaway Lessons to Enhance International Accounting Education Standards Convergence
Authors: Limijaya Amelia
Published: June 2022

International accounting education standards convergence is an important issue as it enhances the global accountancy profession’s competency and public trust to the profession. This paper attempts to conduct an analysis on IES 2, 3, 4 and 8 proposed revisions and the comment letters received from various respondents, to contribute to the IAESB’s effort in improving international accounting education standards convergence across jurisdictions. A content analysis approach is applied to the proposed revisions as well as the submitted comment letters, then discussions are provided based on the result of analysis and relevant literatures on the field. Analysis on comment letters reveals some recurring comments from respondents that need to be addressed by the board. In addition, a demographical-related analysis on comment letters also discloses several issues. Recommendations are given for the IAESB to gain its legitimacy and for academics to participate more in an effort to promote international accounting education standards.
Pengembangan Permainan Question Wheel Sebagai Media Pengayaan pada Materi Keuangan Pemerintah Desa Kelas Xi di SMK Negeri 1 Sooko Mojokerto
Authors: Rachmawati Yunia , Rochmawati Rochmawati
Published: June 2022

The purpose of this research is to produce media to enrich the Question Wheel game. The development model applied is the ADDIE model by Raiser and Mollenda. The development process is carried out according to the stages of the ADDIE model which consists of the analysis phase, design stage, development stage, implementation phase, and evaluation stage. This research is only limited to the development stage due to time constraints caused by the Covid-19 pandemic so that researchers cannot proceed to the next stage. After the development process is guided by the stages listed, then an assessment activity is carried out on the Question Wheel game enrichment media. In order to find out the feasibility of a developed media, research and validation activities were carried out by material experts, namely Accounting Teachers of SMK Negeri 1 Sooko Mojokerto and Lecturers in Accounting Education, State University of Surabaya, and media experts, namely Lecturers, Technology Education, State University of Surabaya. The results of the validity of the enrichment media development in the form of Question Wheel games from material experts with an average percentage of 89% in the "very feasible" interpretation category, and from the media experts obtained an average percentage of 90.5% with a very decent interpretation category. Therefore, it was concluded that Question Wheel game enrichment media on the subject matter of village government finance is very feasible and can be implemented in the enrichment program at the Vocational High School.
Pendidikan Dialogis nan Membebaskan: Kajian bagi Pendidikan Akuntansi (Kritis)
Authors: Widianingsih Luky Patricia
Published: June 2022

AbstractThis article is motivated by the awareness that education must give freedom to learners in the process of producing and reproducing knowledge through the learning process. Realizing that education can bring changes to social realities, the educational paradigm must be changed to lead to an innovative learning culture. Therefore, this paper provides inspiration from the thoughts of an educational philosopher, namely Paulo Freire. The focus is on how Paulo Freire's thoughts can be useful for developing accounting education and scholarship as an alternative to critical paradigms. Relevant literature review is used as a research approach to describe ideas of thought. Dialogic education will encourage the realization of emancipatory and transformative goals. This article can have at least two implications. First, accounting can be understood more broadly in the perspective used to see the social reality of accounting where a critical approach can be an alternative that strengthens the contribution of accounting as an active science. Second, to achieve the first goal, the conventional approach used for knowledge transfer must also be transformed into a liberating dialogical approach to give learners the courage to be more innovative and creative in seeing their social reality.Keywords: accounting education, critical accounting, dialogic education, Paulo Freire's thoughts AbstrakArtikel ini dilatarbelakangi oleh kesadaran bahwa pendidikan harus memberikan kebebasan kepada peserta didik dalam proses produksi dan reproduksi pengetahuan melalui proses pembelajaran. Menyadari bahwa pendidikan dapat membawa perubahan pada realitas sosial, maka pendekatan pendidikan konvensional tidak dapat lagi dijalankan. Paradigma pendidikan harus diubah untuk mengarah pada budaya belajar yang inovatif. Oleh karena itu, tulisan ini bertujuan untuk menyajikan pendekatan alternatif dalam pendidikan akuntansi yang terinspirasi dari pemikiran seorang filsuf pendidikan, yaitu Paulo Freire. Fokus artikel ini adalah bagaimana pemikiran-pemikiran Paulo Freire dapat bermanfaat untuk mengembangkan pendidikan dan keilmuan akuntansi sebagai alternatif dari paradigma kritis. Tinjauan pustaka yang relevan digunakan sebagai metode untuk mendeskripsikan ide-ide pemikiran. Pendidikan dialogis akan mendorong terwujudnya tujuan emansipatoris dan transformatif. Artikel ini setidaknya dapat memiliki dua implikasi. Pertama, akuntansi dapat dipahami secara lebih luas dalam perspektif yang digunakan untuk melihat realitas sosial akuntansi dimana pendekatan kritis dapat menjadi salah satu alternatif yang memperkuat kontribusi akuntansi sebagai ilmu yang aktif. Kedua, untuk mencapai tujuan pertama, pendekatan konvensional yang digunakan untuk transfer ilmu juga harus diubah menjadi pendekatan dialogis nan membebaskan untuk memberikan keberanian kepada pembelajar agar lebih inovatif dan kreatif dalam memandang realitas sosialnya.Kata Kunci: pendidikan akuntansi, akuntansi kritis, pendidikan dialogis, pemikiran-pemikiran Paulo Freire
Pengaruh Literasi Keuangan Terhadap Pemilihan Investasi Pada Ibu Rumah Tangga di Kota Bandung
Authors: Kesumaningtyas Salsabila , Krisnawati Astrie
Published: June 2022

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan terhadap pemilihan investasi. Hal ini dikarenakan dalam pengambilan keputusan investasi dibutuhkan literasi keuangan yang baik agar memperoleh tingkat pengembalian investasi yang maksimal dan terhindar dari penipuan investasi illegal. Kuesioner dibagikan kepada ibu rumah tangga di Kota Bandung sebagai sampel dengan jumlah sebanyak 400 responden. Pengambilan sampel menggunakan teknik non probability sampling dengan pendekatan purposive sampling. Selanjutnya, untuk menguji pengaruh antara Literasi Keuangan terhadap Pemilihan Investasi pada penelitian ini menggunakan analisis regresi linear sederhana, uji t, dan koefisien determinasi. Berdasarkan hasil analisis regresi linier sederhana dan uji-t, dapat disimpulkan bahwa literasi keuangan berpengaruh positif signifikan terhadap pemilihan investasi pada Ibu Rumah Tangga di Kota Bandung. This study aims to determine the effect of financial literacy on investment choices. This is because in taking investment, good financial literacy is needed in order to obtain the maximum investment return and avoid illegal investment fraud. The questionnaires distributed to housewives in Bandung as a sample with a total of 400 respondents. The sampling uses a nonprobability sampling technique with a purposive sampling approach. Furthermore, to examine the effect of Financial Literacy on Investment Selection in this study using simple linear regression analysis, t test, and the coefficient of determination. Based on the results of simple linear regression analysis and t-test, it can be concluded that financial literacy has a significant positive effect on investment choices in housewives in Bandung City.
Indonesia's SME Tax Regulations: How We Can Improve Them?
Authors: Pratama Arie
Published: June 2022

This research aims to analyze whether there is an opportunity to improve the SME's tax regulations by examining six critical factors in the SME tax collection model. The research method applied for this research is a qualitative research model with an exploratory-descriptive approach. Data was collected using literature review and interviews with SME taxpayers residing in Bandung, West Java, Indonesia, and tax officers specializing in the SME tax model. Data were analyzed using content analysis. The research showed a significant gap in taxpayer's condition from 6 critical factors in the SME tax model. Research shows that taxpayer still has no or little knowledge of tax laws and tax procedure and administration itself, so the effort of tax office should be paced up, so SME taxpayer will understand tax laws and tax procedure and administration better.
Analisis Dampak Penerapan PSAK 73 Atas Sewa Terhadap Kinerja Keuangan Pada Industri Jasa Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019
Authors: Maulana Jaka , Satria M. Rizal
Published: June 2022

PSAK 73 merupakan standar akuntansi sewa terbaru yang mulai berlaku tanggal 01 Januari 2020 diadopsi dari IFRS 16. PSAK 73 akan mengarah pada kapitalisasi sebagian besar sewa operasi saat ini oleh lessee. Penulis menganalisis dampak standar akuntansi sewa terbaru  pada laporan keuangan perusahaan dengan menggunakan metodelogi kapitalisasi kontruktif sewa yang sebelumnya sudah digunakan oleh penelitian sebelumnya Imhoff dkk (1991) PSAK yang kemudian sudah di modernisasi oleh Öztürk Meryem dan Sercemeli (2016) . Tujuan dari penelitian ini adalah untuk menguji laporan posisi keuangan  lessee perusahaan setelah transisi ke standar pelaporan keuangan baru PSAK 73 yang akan berdampak pada perubahan rasio keuangan. Hasil studi menunjukkan bahwa jika sewa operasi di neraca akan menyebabkan peningkatan pada aset dan liabilitas serta penurunan pada ekuitas, akibatnya terdapat rasio yang mengalami dampaknya seperti peningkatan dalam rasio solvabilitas DAR dan penurunan rasio profitabilitas ROE.
The Effect of Taxpayer Awareness and Tax Service Quality on PBB Taxpayer Compliance
Authors: Indrawan Rizki , Radite Farhan Ali Wibowo
Published: June 2022

This study aims to provide empirical evidence of taxpayer awareness and the quality of tax services on taxpayer compliance. The population of this study were all Land and Building Taxpayers in South Cimahi Regency who were registered at the Cimahi City BAPPEDA Office. The research sample is 150 taxpayers who are determined by using the Slovin formula and the data analysis method using the multiple linear regression analysis method. The results showed that partially taxpayer awareness has a positive and significant relationship with taxpayer compliance, while the quality of tax services does not have a significant relationship with taxpayer compliance. Simultaneously, taxpayer awareness and service quality have a positive and significant effect on taxpayer compliance.
Motivasi dan Hasil Belajar: Sebuah Studi Pada Siswa Mata Pelajaran Kearsipan di SMK
Authors: Pratama Erwin , Meilani Rini Intansari
Published: June 2022

Learning motivation is a psychological factor that is commonly believed to have an important role in supporting students to achieve optimal learning outcomes. This article describes the results of a research on the impact of learning motivation on student learning outcomes of an archival subject in one of the Private Vocational High Schools (SMK) in West Java, Indonesia. By adopting the explanatory survey method, data were obtained by distributing a set of questionnaires to 128 students respondents of Office Administration Department. Data were analyzed using descriptive and inferential statistics. The results of descriptive statistics analysis showed student learning motivation was in the low category and student learning outcomes were not optimal because some students were still identified to have small grades, lowerthan the standardcriteria. The results of inferential analysis also confirmed that students motivation had a positive and significant effect on students’ learning achievement. The results of this study support general theory and previous studies that emphasize the relationship between the two variables. This study suggests the development of a conducive learning environment to facilitate the students to increase their learning motivation and to attain optimal learning outcomes.ABSTRAKMotivasi belajar merupakan salah satu faktor psikologis yang umum diyakini memiliki peran penting dalam mendukung siswa untuk mencapai hasil belajar yang optimal. Artikel ini memaparkan hasil penelitian mengenai impak dari motivasi belajar terhadap hasil belajar siswa pada mata belajar kearsipan di salah satu Sekolah Menengah Kejuruan (SMK) Swasta di Jawa Barat. Dengan mengadopsi metode explanatory survey, data diperoleh melalui penyebaran angket kepada 128 responden yang merupakan siswa Kelas X Jurusan Administrasi Perkantoran. Data dianalisis dengan mengunakan statistik deskriptif dan inferensial. Hasil analisis statistik deskriptif menunjukkan motivasi belajar siswa berada pada kategori rendah dan hasil belajar siswa belum maksimal karena masih terdapat siswa yang mendapatkan nilai di bawah Kriteria Ketuntasan Minimal (KKM), adapun hasil analisis inferensial menunjukan motivasi belajar siswa memiliki pengaruh yang positif dan signifikan terhadap hasil belajar siswa. Hasil penelitian ini mendukung teori dan penelitian terdahulu yang menekankan keterkaitan antara kedua variabel tersebut. Berdasarkan identifikasi terhadap setiap indikator dari motivasi, tulisan ini menyarankan pentingnya penciptaan lingkungan belajar yang kondusif untuk memfasilitasi siswa dalam meningkatkan motivasi belajar mereka dan mendapatkan hasil belajar yang optimal.
Pemberian Penguatan (Reinforcement) dan Kreatifitas Mengajar Guru Sebagai Determinan Motivasi Belajar Siswa
Authors: Nurcahya Ade , Hadijah Hady Siti
Published: June 2022

The problem in this study is not yet optimal of student motivation, so that the focus of the study is directed at the factors that influence student motivation. Reinforcement and teacher creativity are factors that are thought to have an influence on student motivation. Therefore, this study aims to analyze the effect of giving reinforcement and teacher creativity to student motivation. The research method used was an explanatory survey method. Data collection techniques were carried out by distributing questionnaires to 79 students of class XI Office Administration at SMK Bina Wisata Lembang. Data analysis techniques using multiple regression through the SPSS application. The results showed that the giving of reinforcement and teacher creativity had an effect on student motivation. This is due to teachers who always provide reinforcement and creativity in teaching will increase student motivation. This means that by increasing of reinforcement and teacher creativity, student motivation will increase.ABSTRAKMasalah dalam penelitian ini adalah belum optimalnya motivasi belajar siswa sehingga fokus kajian diarahkan pada faktor-faktor yang mempengaruhi motivasi belajar siswa. Pemberian penguatan (reinforcement) dan kreativitas mengajar guru merupakan faktor yang diduga memiliki pengaruh terhadap motivasi belajar siswa. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh pemberian penguatan (reinforcement) dan kreativitas mengajar guru terhadap motivasi belajar siswa. Metode penelitian yang digunakan adalah metode explanatory survey. Teknik pengumpulan data dilakukan dengan menyebarkan kuesioner kepada 79 siswa kelas XI Administrasi Perkantoran SMK Bina Wisata Lembang. Teknik analisis data menggunakan regresi ganda melalui aplikasi SPSS. Hasil penelitian menunjukkan bahwa pemberian penguatan (reinforcement) dan kreativitas mengajar guru berpengaruh terhadap motivasi belajar siswa baik secara parsial maupun secara simultan. Hal ini disebabkan guru yang selalu memberikan penguatan dan kreatif dalam mengajar akan meningkatkan motivasi belajar siswa. Artinya bahwa dengan meningkatkan pemberian penguatan (reinforcement) dan kreativitas mengajar guru maka motivasi belajar siswa akan meningkat.
Pengaruh Kesiapan dan Gaya Belajar Terhadap Prestasi Belajar Siswa
Authors: Nihaya Shella Siti , Yuniarsih Tjutju
Published: June 2022

The main problem in this research was the low student achievement. This research aimed to measure the effect of readiness and learning style on students learning achievement. Eplanation survey is the method of this research with quantitative research approach. The population included all of the students of 10th grade of the Automation Skill and Office Management Program in SMK Nasional Bandung. The data analysis technique which used in this research was multiple regression analysis. Based on students' perception, the conclusion is the learning readiness was in the high category, students' learning style was in the effective category, and the students' learning achievement was in a moderate category. Hypothesis testing informed that the readiness and students' learning style had a significant positive effect on students learning achievement.ABSTRAKPermasalahan yang menjadi kajian penelitian ini ialah rendahnya prestasi belajar peserta didik. Adapun tujuan penelitian ini untuk mengukur pengaruh kesiapan dan gaya belajar terhadap prestasi belajar siswa pada mata pelajaran Kearsipan. Metode yang digunakan dalam penelitian ini adalah survey explanasi, dengan pendekatan kuantitatif. Populasi penelitian mencakup seluruh siswa Kelas X Program Keahlian Otomatisasi dan Tata Kelola Perkantoran di SMK Nasional Bandung. Regresi ganda digunakan sebagai teknik analisis data. Berdasarkan persepsi siswa yang menjadi responden, dapat disimpulkan bahwa kesiapan belajar mereka berada pada kategori tinggi, gaya belajar berada dalam kategori efektif, prestasi belajar berada dalam kategori sedang. Uji hipotesis menunjukkan bahwa kesiapan belajar dan gaya belajar berpengaruh positif signifikan terhadap prestasi belajar siswa.
Pengaruh disiplin dan kompetensi guru terhadap kinerja guru serta implikasinya terhadap kompetensi lulusan (studi pada smk swasta di wilayah kecamatan karawang barat)
Authors: Nufus Fitrya Hayatin
Published: June 2022

This study aim to identify, analyze, and explain the effect of discipline and teacher competence on teacher performance and its implications for the alumni competence, partially or simultaneously. The data collection technique used was a questionnaire with a Likert scale range. Data analysis used in this research is simple tabulation analysis, path analysis, correlation analysis, multiple linear analysis, and determination coefficient test using SPSS version 22.0. The results show that there is a positive and significant influence between discipline and the performance of private vocational teachers. Furthermore, the alumni competence also has a positive and significant effect on the performance of private vocational school teachers. Teacher competence is a variable that has a bigger influence on the performance of private vocational school teachers than discipline.ABSTRAKPenelitian ini bertujuan untuk mengidentifikasi, menganalisis, dan menjelaskan pengaruh disiplin dan kompetensi guru terhadap kinerja guru serta implikasinya terhadap kompetensi alumni, baik secara parsial maupun simultan. Teknik pengumpulan data yang digunakan adalah kuesioner dengan rentang skala likert. Analisis data yang digunakan dalam penelitian ini adalah analisis tabulasi sederhana, analisis jalur, analisis korelasi, analisis linier berganda, dan uji koefisien determinasi dengan menggunakan SPSS versi 22.0. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang positif dan signifikan antara kedisiplinan dengan kinerja guru SMK swasta. Kompetensi alumni juga berpengaruh positif dan signifikan terhadap kinerja guru SMK swasta. Kompetensi guru merupakan variabel yang memiliki pengaruh lebih besar terhadap kinerja guru SMK swasta dibandingkan disiplin.
Keterlibatan pekerja: studi kasus pada konteks sekolah menengah kejuruan negeri di Indonesia
Authors: Sari Reni Permata , Meilani Rini Intansari
Published: June 2022

In every organization, employee engagement is one of the keys that affect the performance of individual workers and the organization as a whole. In the context of schools, teacher involvement is also very necessary because it will affect the improvement of the quality of education of particular schools as well as at national level. This article reports the results of a study that aims to determine differences in the level of teacher involvement based on demographic factors such as gender, education level, age, and years of service. By adopting the explanatory survey research method, data were obtained from 76 permanent teachers of a State Vocational School in Indonesia by administering a set of questionnaires. The questionnaire was developed under three dimensions of worker involvement variables, namely vigor, dedication, and absorption. The results of descriptive and inferential statistical analyses of the collected data indicate that there is no difference in the level of teacher involvement based on gender and teacher education levels, but there are differences in the level of teacher involvement based on the age factor and the teacher's tenure. The variability in the level of work involvement of teachers indicates the need to create a comfortable work environment and the fulfillment of complete facilities to support the teaching and learning process.ABSTRAKDalam setiap organisasi, keterlibatan pekerja(employee engagement) menjadi salah kunci yang berpengaruh terhadap performa individu pekerja maupun organisasi secara keseluruhan.  Di konteks sekolah, keterlibatan guru pun sangat diperlukan karena akan berpengaruh terhadap peningkatan kualitas pendidikan di sekolah tertentu maupun secara nasional. Artikel ini melaporkan hasil penelitian yang bertujuan untuk mengetahui perbedaan tingkat keterlibatan guru didasarkan kepada faktor demografis seperti jenis kelamin, jenjang pendidikan, usia, dan masa kerja. Dengan mengadopsi metode penelitian survei eksplanatori, data diperoleh dari 76 guru tetap di sebuah SMK Negeri di Indonesia melalui penyebaran angket yang meliputi tiga dimensi variable keterlibatan pekerjayaitu vigor, dedication, dan absorption. Hasil analisis statistik deskriptif dan inferensial terhadap data yang terkumpul menunjukkan bahwa tidak terdapat perbedaaan tingkat keterlibatan guru berdasarkan faktor jenis kelamin dan jenjang pendidikan guru, namun terdapat perbedaan tingkat keterlibatan guru berdasarkan faktor usia dan masa kerja guru. Variabilitas tingkat keterlibatan kerja yang dimiliki guru mengidikasikan perlunya diciptakan lingkungan kerja yang nyaman serta pemenuhan fasilitas yang lengkap untuk mendukung proses pembelajaran yang diselenggarakan.
Komunikasi interpersonal sebagai determinan tehadap kinerja guru
Authors: Sojanah Janah , Rodiah Rika Siti , Kodri Kodri
Published: June 2022

Teacher performance is not yet optimal as a focus of research reviewed by researchers. The fact is to improve performance can be influenced by certain factors, one that attracts the attention of researchers is interpersonal communication. In its implementation the researchers used the explanatory survey method and a questionnaire with a Likert scale model that researchers distributed to 72 respondents to gather data for the study. Researchers used the theory of Organizational Behavior Luthans and Gibson et al. Simple regression analysis is used in the technical analysis of this study. The results of this study indicate a positive effect of interpersonal communication on teacher performance. Judging from the value of the correlation coefficient of 0.466 with a determination coefficient of 21.70%. If interpersonal communication increases, performance will increase. ABSTRAKBelum optimalnya kinerja guru sebagai fokus penelitian yang dikaji oleh peneliti. Faktanya untuk meningkatkan kinerja dapat dipengaruhi oleh faktor tertentu, salah yang menarik perhatian peneliti adalah komunikasi interpersonal. Dalam pelaksanaannya peneliti menggunakan metode survey eksplanatory dan angket dengan model skala likert yang peneliti distribusikan kepada72 orang responden guna merumpun data untuk penelitian. Peneliti menggunakan teori Perilaku Organisasi Luthans dan Gibson et al. Analisis regresi sederhana digunakan dalam teknis analisis penelitian ini. Hasil penelitian ini menunjukan adanya pengaruh positif dari komunikasi interpersonal terhadap kinerja guru. Dilihat dari nilai koefisien korelasi sebesar 0, 466 dengan koefisien determinasi 21,70%. Jika komunikasi interpersonal meningkat, maka kinerja pun akan meningkat.
PENERAPAN METODE PEMBELAJARAN PROJECT BASED LEARNING UNTUK MEMBANTU SISWA DALAM BERPIKIR KRITIS
Authors: Rineksiane Natadadya Puspa
Published: June 2022

Penerapan Metode Pembelajaran Project Based Learning diterapkan dalam rangka membantu siswa untuk dapat berfikir kritis terhadap masalah yang ada. Project Based Learning ini berpusat pada pembelajaran yang menghadapkan peserta didik terhadap suatu permasalahan secara berkolaborasi yang mana permasalahan tersebut tidak berstruktur, sehinngga memberikan tantangan tersendiri bagi peserta didik Dalam penerapannya dikelas, siswa dituntuk untuk aktif dan tanggap terhadap masalah yang diberikan. Dengan adanya pembelajaran PBL siswa akan selalu termotivasi untuk terus belajar dan mengasah sofskillnya dalam proses pemecahan masalah. Penerapan metode ini tidak terlepas dari dampak positif dan negatif. Dampak positif yang ditimbulkan adalah membuat siswa berproses lebih baik dan membuat siswa dapat belajar untuk selalu berfikir secara kritis dalam menghadapi suatu permasalahan. Sedangkan dampak buruknya yang timbul secara umum yaitu penerapan metode ini memerlukan biaya yang besar untuk keperluan alat peraga serta waktu yang lama untuk penyiapan konsep hingga perealisasiannya.
PENGARUH HEDONIC SHOPPING VALUE, UTILITARIAN VALUE, DAN STORE ATMOSPHERE TERHADAP IMPULSE BUYING PADA MINNISOU LIPPO PLAZA KENDARI
Authors: Shaleha Waode Maratun , Hamid Nisrina , Adnan Hakim Al Asy Ari
Published: June 2022

ABSTRACT : The purpose of this research is to analyze the effect of hedonic value, utilitarian value and store atmosphere on impulse buying. The population in this study were consumers in Kendari City who had shopped and visited Minnisou Lippo Plaza Kendari. The population in this study is infinite which means unlimited. The number of samples in this study amounted to 96 respondents (based on the Lemeshow formula). Data analysis method in this research uses multiple linear regression. The results showed that hedonic shopping value has a positive effect on impulse buying, utilitarian value does not have a positive effect on impulse buying, store atmosphere has a positive effect on impulse buying, and hedonic shopping value, utilitarian value and store atmosphere together positively influence positive impulse buying. Keywords: Hedonic Shopping Value; Utilitarian Value; Store Atmosphere, Impulse Buying ABSTRAK : Tujuan dalam penelitian ini adalah untuk menganalisis pengaruh hedonic value, utilitarian value dan store atmosphere terhadap impulse buying. Populasi dalam penelitian ini adalah konsumen di Kota Kendari yang pernah belanja dan mengunjungi Minnisou Lippo Plaza Kendari. Adapun jumlah populasi pada penelitian ini bersifat infinite yang artinya tidak terbatas. Jumlah sampel dalam penelitian ini berjumlah 96 responden (berdasarkan rumus lemeshow). Metode analisis data dalam penelitian ini menggunakan regresi linear berganda. Hasil penelitian menunjukan bahwa hedonic shopping value berpengaruh positif terhadap impulse buying, utilitarian value tidak berpengaruh positif terhadap impulse buying, store atmosphere berpengaruh positif terhadap impulse buying, dan hedonic shopping value, utilitarian value dan store atmosphere secara Bersama-sama berpengaruh positif terhadap impulse buying. Keywords : Hedonic Shopping Value; Utilitarian Value; Store Atmosphere, Impulse Buying
Stochastic Modeling of Dynamics of the Spread of COVID-19 Infection Taking Into Account the Heterogeneity of Population According To Immunological, Clinical and Epidemiological Criteria
Authors: Pertsev N. , Loginov K. , Lukashev A. , Vakulenko Yu.
Published: June 2022

Here we present a stochastic model of the spread of Covid-19 infection in a certain region. The model is a continuous-discrete random process that takes into account a number of parallel processes, such as the non-stationary influx of latently infected individuals into the region, the passage by individuals of various stages of an infectious disease, the vaccination of the population, and the re-infection of some of the recovered and vaccinated individuals. The duration of stay of individuals in various stages of an infectious disease is described using distributions other than exponential. An algorithm for numerical statistical modeling of the dynamics of the spread of infection among the population of the region based on the Monte Carlo method has been developed. To calibrate the model, we used data describing the level of seroprevalence of the population of the Novosibirsk Region in the first wave of the Covid-19 epidemic in 2020. The results of computational experiments with the model are presented for studying the dynamics of the spread of infection under vaccination of the population of the region.