bluuebunny/crossref_metadata_2025 huggingface dataset:
Intuitive network topology
Authors: Yousif Sami Ryan , Brannon Elizabeth M.
Published: February 2024

Topology is the branch of mathematics that seeks to understand and describe spatial relations. A number of studies have examined the human perception of topology — in particular, whether adults and young children perceive and differentiate objects based on features like closure, boundedness, and emptiness. Topology is about more than ‘wholes and holes’, however; it also offers an efficient language for representing network structure. Topological maps, common for subway systems across the world, are an example of how effective this language can be. Inspired by this idea, here we examine ‘intuitive network topology’. We first show that people readily differentiate objects based on several different features of topological networks. We then show that people both remember and match objects in accordance with their topology, over and above substantial variation in their surface features. These results demonstrate that humans possess an intuitive understanding for the basic topological features of networks, and hint at the possibility that topology may serve as a format for representing relations in the mind.
Absolutely Inaccurate, Relatively Precise: Misperceiving Wealth Inequality Across Time
Authors: Scatolon Andrea , Galdi Silvia , Cervone Carmen , Maass Anne
Published: February 2024

People misperceive current levels of economic inequality in their country, but little is known about projections of past and future inequality. This research focused on inequality perception across time. We predicted that people would underestimate present inequality levels, while being optimistic about past inequality, and pessimistic about future inequality. We assessed perception of present levels of inequality, and estimates of past and future inequality. Study 1 (N=354) was run in 2016 and estimates referred to 10 years before/after 2016. Study 2 (N=246) was run in 2021 and estimates referred to 5 years before/after 2021. In Study 1, a strong underestimation of present inequality emerged. Estimated future inequality was higher than estimation of present inequality, which in turn was significantly higher than perceived past inequality. Study 2 replicated these results partially, as past estimates of inequality which did not differ from present estimates. When comparing expectations for 2016 and 2026 across the two studies, no differences emerged - indicating that participants estimated on average similar scores for corresponding time stamps. Political orientation did not affect these results. This research confirms past literature on inequality underestimation, and shows that individuals are consistently pessimistic towards the future. This shared pessimism may lead left- and right-oriented individuals alike towards a generalized skepticism about redistributive efforts, and should therefore be addressed in future research.
Examining the Effects of Cultural Tightness-Looseness and Government-led Innovation Initiatives on Regional Innovation Outcomes in China
Authors: Li Yutong
Published: February 2024

In this study, we investigated the influence of cultural tightness-looseness on general, incremental, and radical innovation in China over 15 years, with a focus on the interaction between cultural factors and government initiatives, particularly the "Mass Entrepreneurship and Innovation" campaign initiated in September 2014. Using a longitudinal dataset of annual government reports from 31 provinces between 2007 and 2021, we found that cultural tightness and government innovation initiatives positively impacted general and incremental innovation but not radical innovation. The nationwide campaign modified the relationship between tightness/looseness and innovation initiatives, with tightness' negative moderating effect diminishing after the campaign. Additionally, innovation initiatives significantly affected all innovation types only after the campaign, while the interaction between looseness and innovation initiatives changed from positive to negative. These results emphasize the importance of examining the interplay between cultural factors and government policies in fostering different forms of innovation and highlight the influence of nationwide campaigns on local government policies for driving innovation outcomes.
Plant communities in Shivapuri Nagarjun National Park, Central Nepal
Authors: Dhakal Tilmaya , Thapa Lal Bahadur , Pokhrel Chandra Prasad , Yadav Ram Kailash Prasad
Published: February 2024

This study analyzes the plant communities in the Shivapuri Nagarjun National Park (SNPP), Nepal. A survey was done in the National Park in 2020 using quadrat sampling. The study sites were characterized by specific plant communities Four different sites, Sundarijal (SJ), Panimuhan (PA), Okhreni (OK), and Bagdwar (BD) were identified for the sampling based on elevation and aspects. The density, frequency, IVI, basal area, DBH, and diversity indices of plant species were measured. A total of 32 tree species representing 30 genera and 19 families were identified. Quercus semecarpifolia, Lindera nacusua, Castanopsis tribuloides, and Schima wallichii showed the highest density and IVI in BD, OK, SJ, and PA, sites, respectively. Q. semecarpifolia and, Pyrus pashia, S. wallichii and C. tribuloides were the most frequent species in BD, OK, SJ, and PA, sites, respectively. Similarly, the species Q. semecarpifolia, Pinus roxburghii, C. tribuloides and S. wallichii were the species having the highest basal area in the BD, OK, SJ, and PA sites, respectively. The BD site harbors numerous trees with DBH exceeding 50 cm, whereas the SJ site boasts a significant abundance of trees with DBH below 25 cm. The effect of the tree canopy, litter, and shrub cover, grazing, and cutting on species composition was found significant. Simpson's diversity index ranged from 0.72 - 0.88, and the Shannon-Weiner index from 1.79- 2.49. Similarly, Pielou’s evenness was 0.32 - 0.47.
Wetland city accreditation in Nepal: an approach to wetland management for livable cities and urban resilience
Authors: Shah Deep Narayan , Paudel Jhalak , Tachamo-Shah Ram Devi , Dixit Kanchan Mani , Sada Rajesh
Published: February 2024

The Ramsar Wetland City Accreditation encourages conservation and wise use of urban and peri-urban wetlands and promotes sustainable socio-economic benefits for local communities. It recognizes cities that value and protect their wetlands, fostering positive relationships with these ecosystems and increasing awareness in municipal planning and decision-making processes. A city's commitment to wetland conservation, awareness, active engagement in sustainable practices, and integration of wetland conservation into planning makes it a strong candidate for this recognition. Currently, 43 cities worldwide have achieved this accreditation since 2017; however, Nepalese cities, endowed with rich wetlands, are yet to be accredited. This study delves into the wetland-rich cities of Nepal, identifying five potential candidates for accreditation based on a comprehensive assessment. Following the assessment aligned with the Ramsar Convention requirements, Pokhara City (Kaski district) emerged as the top candidate for Ramsar Wetland City Accreditation in Nepal. The subsequent rankings include Sandakpur Rural Municipality (Ilam district), Bharatpur Metropolitan City (Chitwan district), Ghodaghodi Municipality (Kailali district), and Kapilvastu Rural Municipality (Kapilvastu district), respectively.
Update of the Source Science Heritage of Ukraine in Kira Ivanivna Shamaieva’s Scientific Discourses
Authors: Kopytsia Marianna
Published: February 2024

The creative heritage of Kira Ivanivna Shamaieva is considered in terms of her source studies achievements. It was established that along with her multifaceted scientific searches in the areas of pedagogy, performance, historical, analytical, and interpretive studies, source studies have a special place. It was revealed that the large-scale work of the researcher was projected on the vector to revive priceless treasures of scientific, factual and informational material aimed to fill unknown gaps existing the historical and artistic past of Ukraine, in particular one of its worthy regions - Zhytomyr region.

The purpose of the publication is to reveal the source science component of Kira Ivanivna Shamayeva’s creative scientific heritage in the perspective of the peculiarities finding during the work with materials and documents of archival and museum funds of Ukraine and other European countries. The article highlights the methodological principles of her investigation as a scientistarchivist against the background of the spiritual and artistic upsurges of the national musical culture, especially in the 19th and the first half of the 20th centuries, including musical education in Kyiv, Zhytomyr, the history and musical life of the Kyiv-Pechersk Lavra, the life of the Kyiv Conservatory in the period 1917–1932, and many other little-known events, facts, and personalities.

After painstaking, long-term work with the source, the most important thing remains for us in the scientific heritage of Kira Ivanivna - the discovery of unknown pages of history, the revival of invaluable layers of scientific, factual, informational material that awaited a brave, inquisitive, caring researcher, who brings out our sumptuous musical and historical heritage, filling the informational space of our science with new factors, enriching our human, scientific experience, teaches us to understand ourselves and the controversial time in which our ancestors lived, we live and our descendants will live.
Similarity and Early Development of Musical Art For Archeological Materials
Authors: Fadieieva Kateryna , Pustovalov Serhii
Published: February 2024

Musical art has always been an important part of human culture. Primitive archeology in Ukraine has almost never been the subject of such research. The purpose of the article is to review the data available in archeology, primarily in Ukraine. Historical, retrospective and comparative methods are used, as well as the method of analogies and the main provisions of music theory.

In the process of socioanthropogenesis, the so-called Neanderthals (Homo Sapiens) attract attention. It is they, who have parts of the brain responsible for labor activity and language. This is impossible without the formation of a high larynx. The prerequisites for musical activity appear about 150 thousand years ago. At the end of the Muster era, the first artificial musical instruments appeared (Divier-Babe, Geissenklosterle, KhokhleFels, Vogelherd, Isturitz, Molodovo I and V, Attacks I).

The design of the flute from the Molodovo site allowed the use of the embushure technique. At the Mezin site in the Chernihiv region, mammoth bones painted with ocher, were found, which made up an ensemble of percussion instruments. A number of "Pan flutes" come from Bronze Age monuments. Their sets include from 2 to 7 bone tubes. Five-sound (5-pipe) flutes reproduce the pentatonic scale. A peculiar musical instrument such as a bagpipe was found in a mound near the village. Vinogradnoye, Tokmaksky district, Zaporozhye region.

Hammer-shaped pins are found in pit and catacomb burials. They are sometimes found together with bronze hemispheres. The hemispheres can be interpreted as images of calls. The sound of metal bells on the piano reproduces light-ringing sounds, and on the forte - brilliant, radiant, brilliant sounds. This could be associated with the natural phenomenon of falling drops of water, sparkling and reflecting the rays of the sun in the water (rain-making rites).An interesting medieval string instrument, was discovered during the work of the Krasnoznamensk expedition of the Institute of Archeology of the National Academy of Sciences of Ukraine. From the very beginning, music had not only industrial, but also religious significance, manifested in the ethics and aesthetics of ancient society. In the musical traditions of the ancient population of Ukraine, both eastern pentotonic traditions and southern ones, inherent in the societies of the Middle East or the Near East, can be traced. Many musical instruments begin to take shape much earlier than previously thought.
ЖОО студенттерінің бұқаралық спортқа қызығушылығы мен салауатты өмір салты арасындағы қатынасты анықтау
Authors: Ермаханов Б.Ө.
Published: February 2024

Адамның ең басты байлығы – денсаулық. Кез келген мемлекеттің келешегі – оның халқының денсаулығына байланысты екендігі дәлелдеуді қажет етпейтін шындық. Адамның физиологиялық жағдайы жақсы деңгейде болу үшін сонымен қатар өмір сүру ұзақтығын қалыптастыру мақсатында салауатты өмір салтын ұстанып, дене жаттығуларымен айналысудың маңызы зор. «Бұқаралық спорт» ұғымын алғаш рет 1919 жылы Халықаралық олимпиада қозғалысының негізін қалаушы барон Пьер Де Кубертен ұсынды. Бұрынғы кезде спортпен бай және бос жүрген саяхатшылар айналысқан болатын. Буржуазиялықтар тарапынан қалыптасқан спортты, Кубертен әлемдік деңгейде айналысуды енгізуге 30 жыл бойы күш салды. Мақалада бұқаралық спорт федерациясы әзірлеген «Бұқаралық спорт сауалнамасы» (БС-2008), сонымен қатар Дүниежүзілік денсаулық сақтау ұйымы (1999) тарапынан дайындалған «Салауатты өмір салты» шкаласының қысқартылған түрікше нұсқасы (WHOQOL-BREF-TR) қолданылды. Ғылыми зерттеу жұмысына Түркия Республикасының астанасы Анкара қаласынан Гази университеті, әлемдік қала саналатын Түркияның аса ірі, басты портты шаһары Ыстанбұл қаласынан Ыстанбұл университеті және экономикалық жағынан орташа-төмен саналатын Гүмүшхане қаласынан Гүмүшхане университетінің студенттері қатысты. Респонденттік мағлұмат формасы: Ғылыми зерттеу жұмысына қатысушы респонденттің жынысы, жасы, отбасы табысы, жеке кірісі және күнделікті бос уақыты сияқты мәліметтерінен құралған форма. Сауалнамаға арнайы іріктелмеген мамандықтар бойынша, жалпы саны 450 қыз бала, 695 ер бала қатысты
Pengaruh Digital Transformation Pada Corporate Risk-Taking
Authors: Putra Muhammad Ananda , Setyawan Rahmat
Published: February 2024

This study analyzed the impact of digital transformation (DT) on corporate risk-taking, which is proxied by the standard deviation of RoA in the last 3 years. This study also examined the moderation effect of high operating leverage on digital transformation (DT) relationships on bank corporate risk-taking. This study employs a quantitative methodology and a panel data model. This study examined 43 banks listed on the Indonesian Stock Exchange between 2018 and 2021, observing a total of 172 firm years. This study utilizes secondary data from annual reports and company financial reports. This study shows that digital transformation decreased corporate risk-taking. High operating leverage also succeeds to moderate the relationship between digital transformation on bank corporate risk-taking. The results of this study show consistency with previous research that shows the relationship of digital transformation to corporate risk-taking has a positive relationship.

Keywords: Digital Transformation, Corporate Risk-Taking, Banks
Analisis Sistem Informasi Akuntansi Persediaan Barang Dagang Pada Umama Super Store Cabang Purwakarta
Authors: Afifah Dena Nurul , Rahmah Nunung Aini
Published: February 2024

This study aims to analyze the accounting information system for trade goods inventory. The object of this research is the accounting information system for trade goods inventory. The research method used in this research is a qualitative research method with a case study approach and the data collected consists of primary and secondary data. Primary data is collected through interviews and observations while secondary data is obtained through library research. The results of this study indicate that the hardware is running very well, the software is running well, human resources are running well, the procedures are running quite well, the database is running very well, the communication network is running well, the control is running poorly, and the purpose of the inventory accounting information system is running poorly. So, the conclusion from the results of this study is that the accounting information system for trade goods inventory at Umama Super Store Purwakarta Branch is running well

Keywords: Accounting Information System, Inventory, Merchandise
Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan, Dan Perencanaan Pajak Terhadap Praktik Manajemen Laba (Studi Kasus Perusahaan Consumer Non Cyclical Yang Terdaftar Di BEI 2019-2021
Authors: Wulansari Diana , Nuswandari Cahyani
Published: February 2024

This study investigates the impact of tax planning, deferred tax asset, and deferred tax expenses on profits management. Consumer bon cyclical firms registered on BEI in 2019-2021 make up the study’s population. Sample selection using purposive sampling method and obtained 215 sample. The data collection method was carried out quantitatively and the data processing technique used multiple linier regression analysis. The data used is obtained from financial reported on the Indonesia Stock Exchange and can be downloaded via the website IDX and analyzed using SPSS. The test results show that deferred tax assets, and tax planning have a positive effect on earnings management. But the management profits in unaffected by the burden of deferred tax expenses.

Keywords: deferred tax assets, deferred tax expense, tax planning, profits management
Pengaruh Beban Klaim Dan Hasil Underwriting Terhadap Laba Pada Perusahaan Asuransi Jiwa Syariah
Authors: Wildaningsih Wildaningsih , Septiawati Rohma , Puspitasari Meliana
Published: February 2024

This study was conducted to examine the effect of claim expenses and underwriting results on the profits of sharia life insurance companies in Indonesia registered with Financial Services Authority during the 2017-2021 period. This research uses quantitative method with multiple linear regression analysis techniques and data processing by SPSS program version 26. It uses secondary data collected from published and audited annual financial statements. Data sample collection using purposive sampling and there were 7 selected companies.  The results showed that claim expenses had a negative effect and significant on profits, then underwriting results have a positif effect and insignificant on profit, and the two variables such as claim expenses and underwriting results simultaneously have affect and significantly on profits.
Pengaruh Biaya Produksi Dan Volume Penjualan Terhadap Laba Bersih Pada Umkm Semprong Amoundy Karawang
Authors: Pujihati Firda Dwi , Sihabudin Sihabudin , Fauji Robby
Published: February 2024

The purpose of this study was to determine the effect of two independent variables (production costs and sales volume) on the dependent variable (profit). This research uses descriptive quantitative research with case study and field study methods. The data used is secondary data. The population in this study is the financial statements for 2022. The samples used in this study are monthly reports in the form of production costs, sales volume and net profit for 2022. The data analysis technique used in this study is the classical assumption test and multiple regression tests. The results of testing the hypothesis in this study indicate that production costs have a significant value of 0.000 <0.05. The t value of production costs is -6.257. The calculated t value is -6.257  1.78229 with a significance value of 0,000 <0.050,000. So it can be concluded that production costs have a significant negative effect on net income, sales volume has a significant positive effect on company profits. Production Costs and Sales Volume simultaneously have a significant effect on company profits at Semprong Amoundy UMKM in Karawang district with a Fcount of 34,362 > Ftable 4.256 and a significant 0.000 <0.05 value of the coefficient of determination (R-squared) = 0.884 which means Profit (Y) at Semprong UMKM Amoundy in Karawang district for 88.4% is influenced by Production Costs (X1) and Sales Volume (X2), while the remaining 11.6% The rest is influenced by other variables not examined.

Keywords: production cost, sales volume, profit
Pelaksanaan Konsep Creating Shared Value (CSV) Dalam Program Kerjasama Himpunan Mahasiswa Manajemen Unair Dan PT POS Indonesia
Authors: Ghifari Muhammad Humam Akbar
Published: February 2024

Basically, all companies in Indonesia are required to carry out a Social and Environmental Responsibility program or what is usually called Corporate Social Responsibility. As time goes by, the concept of CSR has also developed into Creating Shared Value (CSV). In implementing this CSV program, the Airlangga University Master of Management Student Association collaborates with PT. Pos Indonesia held a CSV program as a social and environmental responsibility targeting children from orphanages in Surabaya. The results of the SROI analysis in this program produce a value of 65.18. This means that every 1 Rupiah invested or invested in the success of the collaboration program carried out by the Master of Management Student Association, Airlangga University and PT. Pos Indonesia is able to generate social returns on an investment of IDR 65.18. This means that the implementation of this program has very high returns and can provide great benefits and added value for the community and the surrounding environment.
Pengaruh Manajemen Aset Dan Struktur Modal Terhadap Kinerja Perusahaan
Authors: Tampubolon Berkat Sumber Jaya , Saiful Saiful
Published: February 2024

This research aims to analyze the influence of asset management and capital structure on company performance. Asset management is measured by TATO, while capital structure is measured by DAR. Company performance is assessed through return on assets (ROA). The study's population consists of manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The research sample comprises 93 companies selected using purposive sampling. The data analysis technique employed is multiple linear regression with the assistance of SPSS 24 software. The results indicate that asset management has a positive and significant impact on company performance, while capital structure also has a positive and significant influence. The implications of this research suggest that companies should efficiently manage their assets and optimize the use of equity capital rather than relying on debt to enhance overall company performance.

Keywords: Company Performance, Asset Management, And Capital Structure
The Effect Of Environment, Social, Governance (ESG Disclosure) And Profitabiltiy On Firm Value With Audit Fee As Moderating Variable : Study Of Energy Sector Companies Listed On The Indonesian Stock Exchange Period 2019 - 2022
Authors: Ridwansyah Ridwansyah , Setijaningsih Herlin Tundjung
Published: February 2024

This research aims to analyze the influence of Environmental, Social, Governance Disclosure (ESG Disclosure) and Profitability on the Value of Energy Sector Companies Listed on the Indonesian Stock Exchange with Fee audit as a Moderating Variable. The population of this research is energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The method used is quantitative, panel data regression model using the help of the eviews application, the number of samples obtained is 108 with a sampling technique using the purposive sampling method. The findings show that profitability has a positive effect on firm value. Environmental disclosure has a negative effect on firm value. Social and governance disclosures have no effect on firm value. Fee audit weakens the influence of profitability on firm value. Fee audit is unable to moderate the influence of the environment, social and governance on firm value
Pengaruh Citra Merek Dan Harga Terhadap Minat Beli Ulang Yang Dimediasi Oleh Kepuasan Pelanggan Sunscreen Nivea Di Kota Bandung
Authors: Yoanda Della , Adialita Tania
Published: February 2024

The study aims to analyze the influence of brand image and price on repurchase intention mediated by customer satisfaction for Nivea sunscreen customers in Bandung. Methods of quantitative approach using surveys based on deductive reasoning. Nivea female sunscreen users who are resident in Bandung city, especially those who are in a productive age, that is, 17 years of age, are the population in this study. The convenience sampling technique is used to collect samples of as many as 120 people for this study. The data used comes from online surveys using cross-sectional data collection techniques or shot studies. The results of the research showed that brand image and price had a positive and significant influence on repurchase intention. Then, customer satisfaction plays a role in mediating the influence of brand image and price on repurchase intention. Based on the results, it is known that interest in resale is directly or indirectly influenced by brand image and price, this can be a serious concern for managers to be able to improve the brand image and price so that it can increase the interest of resale or repurchase intention for the Nivea sunscreen.

Keywords : Brand Image, Price, Customer Satisfaction, Repurchase Intention
Pengaruh Persepsi Risiko, Kemudahan Penggunaan Dan Kepercayaan Terhadap Kepuasan Serta Dampaknya Pada Niat Beli Ulang (Studi Pada Pengguna Aplikasi Shopee Di Kota Semarang)
Authors: Rahmawati Zeni , Tjahjaningsih Endang
Published: February 2024

This research aims to determine the influence of risk perception (X1), ease of use (X2), and trust (X3) on satisfaction (Y1) and its impact on repurchase intention (Y2) of Shopee application users in the city of Semarang. The research method used is a quantitative method.The data source uses a questionnaire via Google Form for 100 respondents with purposive sampling methodology. Hypothesis testing uses multiple linear regression using statistical-based data processing, namely SPSS. The population in this study are Shopee application users in the city of Semarang. The research results show that risk perception has a positive and significant effect on satisfaction, ease of use has a positive and significant effect on satisfaction, trust has no effect on satisfaction and satisfaction has a positive and significant effect on repurchase intention.
Keywords: Risk Perception, Ease of Use, Trust, Satisfaction, Repurchase Intention
Efikasi Diri, Kesejahteraan Psikologis Terhadap Perilaku Kerja Inovatif Yang Dimediasi Keterlibatan Kerja
Authors: Iryana Aida Fani , Nasution Muhammad Irfan
Published: February 2024

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh self-efficacy, psichologycal well being terhadap innovative work behaviour mediasi work engagement pada PT. KAI Persero begerak dibidang jasa transportasi. Sampel yang digunakan dalam penelitian ini adalah 100 karyawan PT. KAI Persero. Metode penelitian yang digunakan dalam penelitian adalah metode analisis deskriptif dan verifikatif. Teknik analisis data yang digunakan dalam kuesioner diukur menggunakan skala likert. Untuk menguji validitas dan reliabilitas yang digunakan dalam penelitian, ini adalah aplikasi SMPLS3. Hasil Penelitian: adanya pengaruh positif dan signifikan self afficacy terhadap Inovative work behaviour, adanya pengaruh positif dan signifikan psichologycall well being terhadap innovative work behaviour, adanya pengaruh positif dan signifikan work engagement terhadap innovative work behaviour, adanya pengaruh positif dan signifikan self efficacy terhadap work engagement, adanya pengaruh positif dan signifikan psichologycall well being terhadap work engagement, sedangkan work engagement tidak memediasi self efficacy terhadap Inovative work behaviour, adanya pengaruh Psichologycall well being terhadap innovative work behaviour dimediasi work engagement. Ukuran ini berguna bagi praktisi organisasi untuk melakukan penilaian secara efisien IWB karyawan, untuk menentukan kebutuhan dukungan IWB di tingkat organisasi
Determinants of Tax Aggressiveness in Food and Beverage Subsector Companies
Authors: Kusumastuti Siska Agustina , Samrotun Yuli Chomsatu , Dewi Riana Rachmawati
Published: February 2024

This research aims to test and analyze the influence of liquidity, CSR, ROA, company size and capital intensity on the tax aggressiveness of food and beverage subsector companies listed on the IDX from 2019 to 2019. 2022. The population in this research is the food and beverage subsector companies registered on the IDX during the 2019-2022 period, totaling 24 companies. Sampling used a non-probability sampling method with a purposive sampling technique of 15 companies. The data source is secondary data accessed via www.idx.co.id. The data analysis technique used in this research uses multiple regression analysis. The results of this study show that ROA influences tax aggressiveness. Meanwhile liquidity, CSR, company size and capital intensity do not affect tax aggressiveness.
Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak Dengan Kualitas Audit Sebagai Variabel Moderasi
Authors: Wulandari Bella Refiana , Indarti Maria Goreti Kentris , Widiatmoko Jacobus
Published: February 2024

The main objective of this research is to analyze the impact of business responsibility and audit quality on tax aggressiveness.  This research also investigates the role of audit quality as a moderating variable in the relationship between corporate social responsibility and tax aggressiveness.  This research uses information from manufacturing industries listed on the IDX for the 2020-2022 period.  Based on purposive sampling procedures, information was obtained on 153 companies.  Hypothesis testing was analyzed using moderated regression analysis (MRA).  The analysis obtained shows that corporate social responsibility has a negative influence on tax aggressiveness.  However, audit quality does not affect tax aggressiveness and the audit quality variable cannot moderate the negative relationship of business responsibility to tax aggressiveness.  Roa and size as control variables also do not affect tax aggressiveness.

Keywords: Tax Aggressiveness, Corporate Social Responsibility, Audit Quality, Profitability, Company Size
Kualitas Layanan Dan Kepuasan Pelanggan Terhadap Aksesibilitas Aplikasi Pln Mobile : Sebuah Telaah Literatur
Authors: Saing Desmon , Suryanto Suryanto
Published: February 2024

This research explores the relationship between Service Quality and Customer Satisfaction with Accessibility in the PLN Mobile Application. This study discusses in detail the benefits of the PLN Mobile Application to support the PT PLN (Persero) Transformation program through big aspirations, one of which is Customer Focus. PLN Mobile is a PLN electricity service application for customers (Mobile Customer Self Service) which is integrated with the Integrated Complaints and Complaints Application (APKT) and the Centralized Customer Service Application (AP2T) where the PLN Mobile application can be downloaded via the Play Store and App Store. PT PLN has continuously provided feature updates and various other services to customers since this application was launched, until now the PLN Mobile Application has been used for more than 3 (three) years and has been downloaded by more than 10 (ten) million downloaders with a Rating Stars 4.8 out of 5 Scale (01/29/2024). This study synthesizes the results through several case studies where the emphasis on the importance of transformation carried out by PLN is through the development of the PLN Mobile application. The discussion was held to describe the practicalities and see the influence that occurred from the development of the application and to convey the obstacles found from this literary study and to provide recommendations for further research including exploring the accessibility of the PLN Mobile application to improve Service Quality and Customer Satisfaction.

Keywords: Service Quality & Customer Satisfaction; PLN Mobile.
Pengaruh Disiplin Kerja Dan Motivasi Kerja Terhadap Kepuasan Kerja PT. Silva Andia Utama
Authors: Arifin Syahla Friska Pratricia , Luturlean Bachruddin Saleh
Published: February 2024

In the mining industry, qualified human resources (SDM) are needed to cope with complex challenges. The quality of human resources among them can be seen from job satisfaction. Based on the absence data with a non-explanatory status indicates the dissatisfaction experienced by the production staff. Other factors that affect job satisfaction are work discipline and work motivation. This research was conducted to analyse the influence of work discipline and motivation of work on the work satisfaction of the production staff of PT. Silva Andia Utama. The purpose of this study was to find out how the work disciplines and motivations of work influence on the satisfaction work of the staff of production PT. This research uses a method of quantitative approach with types of descriptive and causality research. Sampling using probability sampling techniques and the sample-taking method used is a saturated sample method, with the number of samplings respondents as much as 57 employees. Technical analysis of data using descriptive analysis and double linear regression analysis. The results of the description analysis showed that the work discipline as well as job satisfaction entered into the good category and the motivation of work entered in the category is quite good. The results of the analysis of the double lineary regression show that the working discipline and motivation have a positive and significant influence on the satisfaction of the work staff of production PT. Silva Andia Utama both partially and simultaneously.

Keywords: Human Resources, Work Discipline, Work Motivation, Job Satisfaction
Comparative analysis of pregnancy and childbirth outcomes in women with abnormal pregravid body mass index
Authors:   Far Eastern State Medical University Ministry of Health of Russia, Pestrikova T.Yu. ,   Khabarovsk, Russian Federation, Knyazeva T.P. ,   Far Eastern State Medical University Ministry of Health of Russia; Khabarovsk, Russian Federation, Yurasova E.A. ,   Far Eastern State Medical University Ministry of Health of Russia; Khabarovsk, Russian Federation, Shelkovnikova V.R. ,   Far Eastern State Medical University Ministry of Health of Russia; Khabarovsk, Russian Federation
Published: February 2024

Abstract Aim. To study the outcomes of pregnancy and childbirth in women with abnormal pregravid body mass index. Design. Retrospective comparative study. Materials and methods. A retrospective comparative study was conducted using medical records from an outpatient facility from 2018 to 2019. Using a continuous sampling method, the outcomes of pregnancy and childbirth were studied in 750 women aged 18 to 49 years. The examination of patients was carried out in accordance with the regulatory documents of the Russian Ministry of Health. Results. There were 363 (48.40%) pregnant women with normal pregravid body weight, and 387 (51.6%) with abnormal prenatal weight: women with initial underweight — 189 (25.20%), c excess body weight — 102 (13.60%), with obesity — 96 (12.8%). The data obtained indicate that the presence of both deficiency and excess body weight/obesity in women on the eve of pregnancy contributes to an increase in the frequency of complicated births, cesarean sections, births of low birth weight children, etc. Conclusion. Our data indicate the need for an individual approach to patients, aimed at identifying deficiency or excess body weight/obesity before pregnancy. with subsequent implementation of preventive measures. The implementation of a properly formed concept of preconception preparation for patients with an abnormal body mass index will reduce the frequency of complicated births, cesarean sections, and the birth of low-birth-weight babies. Key words: underweight, overweight, pregnancy, obesity, body mass index, complicated childbirth, relative risk.
Erasing the Foreskin
Authors: Welch Shawn
Published: February 2024

Despite growing criticism from human rights scholars and international medical experts, non-therapeutic penile circumcision of newborns in the United States continues to be widely accepted among American healthcare practitioners. While a wealth of literature exists on the topic, it can leave out cultural depictions of the foreskin as aesthetically displeasing, unhygienic, or as extra skin, presumptions that normalize its physical and psychological erasure. Highlighting how a cultural attitude treats a healthy body part as worthy only of excision, I show how this vilification rationalizes the wide-scale performance of a practice that in any other context is seen as grossly unethical: the painful and unnecessary modification of the sexual anatomy of a non-consenting person. I also discuss how this rationalization enables profit-driven trafficking in infant sexual tissue.
Making Sense of Increasing Physical Touch in Australian Men’s Friendships
Authors: Ralph Brittany , Roberts Steven
Published: February 2024

The increasing incidence of platonic hugging and kissing among men has sparked considerable debate in scholarly literature, particularly surrounding Eric Anderson’s articulation of inclusive masculinity theory (IMT). Aiming to move productively beyond Anderson’s critics, we propose a feminist poststructuralist reframing of IMT that emphasizes the discursive dynamics underpinning men’s uptake of “feminized” practices. Drawing on data from interviews with 14 pairs of fathers and sons living in Australia, we conceptualize their increasing engagement in platonic physical intimacy with other men as an assertion of queer-inclusion discourse and contestation of masculinist discourse that is neither linear nor necessarily consistent. Ultimately, we argue this approach allows scholars to retain some of Anderson’s key theoretical contentions, while better accounting for change, continuity, and contradiction in men’s gender practice.
МОДЕЛЬ ОЦІНЮВАННЯ ПЕРЕДУМОВ БЕЗПЕКОООРІЄНТОВАНОГО РОЗВИТКУ ПІДПРИЄМСТВА
Authors: ІВЧЕНКО Анатолій
Published: February 2024

У статті показано необхідність вивчення передумов безпекоорієнтованого розвитку підприємства, оскільки саме наявність таких передумов визначає доцільність планування та здійснення розвитку підприємства у контексті збереження його економічної безпеки та закладає підґрунтя результативності цього процесу. У такому контексті розвиток підприємства як процес не є винятком, а тим більш необхідність врахування передумов стосується його безпекоорієнтованого розвитку. В статті здійснено ретельний аналіз передумов безпекоорієнтованого розвитку підприємства та їхнє оцінювання. Для об’єктивності результатів вивчення передумов безпекоорієнтованого розвитку підприємства бажані кількісні, хоча б і квазі-кількісні (штучні) оцінки стану передумов. До складу передумов включено можливості безпекооорієнтованого розвитку підприємства, які сприяють відповідному типу розвитку, та загрози безпекооорієнтованому розвитку підприємства, які такому типу розвитку протидіють. Принципово оцінювання передумов безпекоорієнтованого розвитку підприємства базується на співвідношенні результуючої оцінки впливу можливостей підприємства та результуючої оцінки впливу загроз розвиткові підприємства. Інструментом отримання кількісних оцінок передумов безпекоорієнтованого розвитку підприємства вибрано моделювання. Для кількісного оцінювання передумов безпекооорієнтованого розвитку підприємства використано адитивно-мультиплікативну модель, яка дозволила відобразити сукупний вплив можливостей та загроз з урахуванням їхньої вагомості. Для інтерпретації результатів оцінювання передумов безпекооорієнтованого розвитку підприємства та їхнього представлення у якісному вигляді розроблено матричну форму представлення результатів, а для кожного з 4-х квадрантів матриці надано інтерпретацію результатів та рекомендації щодо забезпечення безпекооорієнтованого розвитку підприємства.
Deterioro de valor en la Fundación Hospital San Pedro en la adopción de NIIF
Authors: Guzmán Rosero Jaime , Villota Quiñones Adriana Lucía , Mayag Chud Ivannia Lilet
Published: February 2024

El enfoque actual de la norma contable colombiana es de aplicabilidad en la Fundación Hospital San Pedro, que para cumplir con las Normas Internacionales de información Financiera (NIIF) realiza procedimientos contables. Para el caso se analiza la cuenta ‘Deudores’ con corte a 31 de diciembre de 2015, a la cual se le aplica el cálculo de Deterioro que da lugar a una re-expresión de las cifras de los deudores a las cuales finalmente se realiza ajustes.
Se aplica los procedimientos mediante una metodología cuantitativa, porque hace énfasis en los conceptos operativos y de medición objetiva; además es descriptiva, porque la variable de estudio son los instrumentos financieros, como el Balance General año 2015, para lo cual se describe, analiza e interpreta los datos obtenidos de manera precisa y clara.
Se concluye que los ajustes afectan el patrimonio, indicadores financieros y que mantiene una cartera alta de incobrabilidad.
Pengukuran Kesiapan Digitalisasi tTerhadap Penghimpunan, Pendistribusian, Pendayagunaan, dan Pelaporan ZIS pada BAZNAS Provinsi Kalimantan Selatan
Authors: Mairijani  , Nita
Published: February 2024

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PENGUKURAN PENDAYAGUNAAN DANA ZAKAT PRODUKTIF DALAM UPAYA PENGENTASAN KEMISKINAN BERDASARKAN CIBEST MODEL (Studi Kasus BAZNAS Kabupaten Banjar)
Authors: Nur Havivah  , Mahyuni
Published: February 2024

Zakat memiliki peran penting dalam kehidupan sosial masyarakat, terutama bagi masyarakat muslim dalam mengurangi tingkat kemiskinan. Zakat produktif dipercaya dapat menjadi salah satu upaya dalam membantu peningkatan perekonomian mustahik secara berkelanjutan dengan konsep pendayagunaan. Pendayagunaan zakat produktif dapat dilakukan dengan berbagai program yang telah dirancang oleh Lembaga Amil Zakat (LAZ) atau Badan Amil Zakat (BAZ). Penelitian ini bertujuan untuk menjelaskan efektivitas pendayagunaan dana zakat produktif dalam menurunkan tingkat kemiskinan mustahik. Metode yang digunakan dalam penelitian ini adalah analisis CIBEST model. Teknik sampling pada penelitian ini menggunakan teknik purposive sampling kepada mustahik Badan Amil Zakat Nasional (BAZNAS) Kabupaten Banjar dengan jumlah 20 responden. Berdasarkan hasil penelitian dapat disimpulkan bahwa pendayagunaan dana zakat produktif dapat dikatakan efektif dalam menurunkan tingkat kemiskinan mustahik. Indeks kemiskinan berdasarkan CIBEST model menunjukkan adanya perubahan setelah rumah tangga mustahik mendapat bantuan dana zakat produktif. Indeks kesejahteraan (Kuadran I) mengalami peningkatan sebesar 0,15 atau setara dengan 150%. Indeks kemiskinan material (Kuadran II) mengalami penurunan sebesar -0,1667 atau setara dengan -16,67%. Sedangkan pada indeks kemiskinan spiritual (Kuadran III) dan indeks kemiskinan absolut (Kuadran IV) baik sebelum dan sesudah adanya bantuan dana zakat produktif tidak mengalami perubahan apapun dengan konsistensi nilai sebesar 0 atau setara dengan 0%.
Analisis Perbandingan Penerimaan Pajak Kendaraan Bermotor Sebelum Dan Di Masa Pandemi Covid-19 Dan Kontribusinya Terhadap Penerimaan Pendapatan Asli Daerah Provinsi Jawa Barat
Authors: Laylani Amelia Putri Falisha , Susilawati
Published: February 2024

Pandemi Covid-19 yang melanda Indonesia memaksa pemerintah berjuang untuk menjaga perekonomian tetap berjalan di tengah keterbatasan. Aktivitas ekonomi yang tidak sepenuhnya berfungsi menyebabkan penerimaan pajak Provinsi Jawa Barat mengalami penurunan. Salah satu jenis pajak daerah di Provinsi Jawa Barat yang mengalami penurunan penerimaan ialah Pajak Kendaraan Bermotor (PKB). Dari tahun 2015-2021 Pajak Kendaraan Bermotor masih menjadi pajak dengan kontribusi terbesar untuk Penerimaan Pajak Daerah pada Pendapatan Asli Daerah Provinsi Jawa Barat. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode perbandingan. Data yang digunakan dalam penelitian ini adalah data sekunder yaitu Target dan Realisasi Penerimaan Pajak Kendaraan Bermotor, dan Realisasi Pendapatan Asli Daerah Provinsi Jawa Barat Periode 2018-2021. Uji perbandingan atau uji hipotesis dalam penelitian ini adalah uji Wilcoxon. Hasil penelitian ini menunjukan bahwa terdapat perbedaan yang signifikan antara penerimaan Pajak Kendaraan Bermotor sebelum dan di masa pandemi covid-19. Dan terdapat perbedaan yang signifikan antara kontribusi Pajak Kendaraan Bermotor terhadap Pendapatan Asli Daerah sebelum dan di masa pandemi covid-19.
Peranan Lembaga Pengelola Zakat dalam Menanggulangi Pandemi Covid-19
Authors: Syarifah Salsabila Yasmin Alkaf  , Mochammad Arif Budiman
Published: February 2024

The Covid-19 pandemic has caused serious economic and non-economic impacts for all countries in the world. This research aims to explain the role of zakat management institutions in overcoming the impacts of the Covid-19 pandemic faced by the community. Two zakat management institutions, namely LAZISMU Banjar Regency and Kotakamal Indonesia Banjarbaru are the objects of research. This type of research is qualitative with a comparative approach. The results showed that both institutions implemented new programs/strategies in fundraising during the pandemic, namely maximizing the use of technology and social media. Both institutions recorded an increase in the collection and distribution of funds. During the pandemic, fund distribution was carried out by suppressing the spread of the pandemic, providing education, and channeling social and economic assistance to affected communities.
Analisis Sistem Pengendalian Internal dalam Pembiayaan Bai’ Taqsith Pada Koperasi Konsumen Syariah Arrahmah
Authors: Rusli Alya , Andriani
Published: February 2024

Penelitian ini bertujuan untuk mengetahui kebijakan pengendalian internal pada pembiayaan bai' taqsith pada Koperasi Konsumen Syariah Arrahmah dengan menggunakan standar COSO. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif . Data primer dikumpulkan dengan melakukan wawancara, sedangkan data sekunder diperoleh dengan mendokumentasikan sejumlah informasi tertulis. Hasil penelitian menunjukkan bahwa sistem pengendalian internal yang diterapkan Koperasi Konsumen Syariah Arrahmah sudah cukup baik dan sesuai dengan komponen pengendalian internal menurut COSO. Lingkungan pengendalian internal diciptakan melalui nilai-nilai integritas dan etika bagi seluruh karyawan dan manajemen. Ada Struktur Organisasi,sampai batas tertentu manajemen ikut serta dalam kegiatan operasional koperasi , kebijakan terkait sumber daya manusia ada . Keberadaan kebijakan mitigasi risiko pembiayaan dapat ditelusuri. Kegiatan pengendalian berlangsung cukup baik. Informasi, komunikasi dan monitoring juga telah dilaksanakan oleh koperasi ini. Terdapat beberapa kelemahan yang terjadi yaitu belum adanya duplikasi fungsi pada bagian analisis pemasaran dan pembiayaan, masih teridentifikasinya kondisi, dan belum adanya sistem informasi pembiayaan yang terintegrasi.

Kata Kunci : Sistem Pengendalian Magang; Pembiayaan Bai' Taqsith; Koperasi Konsumen Syariah Arrahmah COSO
Global Plastic Pollution and the Transition Towards a Circular Economy: Lessons from the EU’s Legal Framework on Plastics
Authors: Boeve Marlon , de Waal Ida Mae
Published: February 2024

Since the 1950s, billions of tons of primary plastic waste have been generated around the globe to date. Instead of the current linear make-use-dispose plastic economy, a circular plastics economy is said to be able to reduce plastic pollution in the environment. Recently, the United Nations Environment Assembly adopted a resolution to forge a globally binding treaty addressing plastic pollution by addressing the full life cycle of plastics and by taking such a circular approach. A circular approach for plastics has already been adopted by the EU. Therefore, this contribution sets out some lessons that the UN Treaty can learn from the implementation of the EU’s circular approach for plastics. These relate to the restriction on placing on the market of certain plastic products, the introduction of ecodesign requirements and the establishment of EPR schemes. The EU legal framework on plastics shows that it is important to take into account the inherent interlinkage between not only plastic life cycle stages, but also between the different provisions and obligations, in order to maximize the contribution to and unlock synergies in tackling plastic pollution.