bluuebunny/crossref_metadata_2025 huggingface dataset:
Cultural Memory as a Bridge between the Past and the Present: Sheena Blackhall’s “The Irish Famine”
Authors: Yelmiş İmren
Published: November 2024

Cultural memory, which might be observed in monuments, museums, historicised buildings, objects and even literary works, transmits to contemporary generations many traumatic events of history such as holocausts, famines, mass emigrations, starvation, pandemia, and, as a result, builds a link between history and the present. The traumatic impact of the Irish Famine, too, is awakened within the present by means of monuments such as the Famine Monument and the tour ship, the Jeanie Johnston on the Custom House Quay in Dublin, and literary texts such as Sheena Blackhall’s poem, “The Irish Famine”. In this sense, the bronze statues in the monumental area that depict the Famine’s traumatic impact upon the starving Irish, the ship which invites its visitors to take a metaphorical journey to the historical “coffin ships” adventures of the Irish, and Blackhall’s poem that (re-)presents and reinterprets them become devices of cultural memory. In the stanza where Blackhall reinterprets the Jeanie Johnston, the ship that represents historical facts about the Irish diaspora, readers feel a metaphorical slap in the face due to the unexpected reflection of a contemporary event: The African refugee problem. In the light of these discussions, this paper aims to discuss, in line with the concept of cultural memory, a Scottish poet, Sheena Blackhall’s poem, “The Irish Famine” as a literary text that constructs a bridge between the past and the present by means of its (re-)presentation and reinterpretation of the Great Irish Potato Famine represented in the Famine Monument and the tour ship, the Jeanie Johnston on the Custom House Quay in Dublin.
Sivaslı Kırk Martirler ve Mor Behnam ile Sarah Hikâyesi’nin Süryani Sanatındaki Yansımaları
Authors: Doğan Mehmet Ali
Published: November 2024

Çalışma Süryani Ortodoks Hıristiyanlığında önemli bir yer edinmiş Sivaslı kırk martirler ve Mor Behnam ile Sarah hikâyelerini ele almaktadır. Sivaslı kırk martirler Bizans ve Süryani Ortodoks sanatında sıklıkla betimlenmiştir. Bizans sanatında, kırk martirler duvar resim sanatı, ikona ve el yazmaları gibi sanat eserlerinde tasvir edilmiştir. Süryani Ortodoks resimli el yazmalarında izlerine rastlanan kırk martirler hikâyesi farklı bir ikonografik anlayışla yansıtılmıştır. Bununla birlikte, Mardinli Süryani Ortodoks bir aile olan Şımmeshındi ailesinin bu hikâyeleri ele alan günümüz eserleri de araştırma kapsamında incelenmiştir. Şımmeshındi ailesi bu iki hikâyeyi kendilerine özgü çağdaş ve yerel bir üslupla yansıtmıştır. Şımmeshındi ailesi yaptıkları eserlerle hikâyelerin günümüze kadar gelmesini sağlamıştır. Araştırmada bu iki martirlik hikâyesinin Bizans ve Süryani Ortodoks sanatındaki ikonografik yansımaları üzerinden kültürel açıdan ve sanat aracılığıyla gösterdiği devamlılık ortaya konmaya çalışılmıştır.
The Entanglement of the Human and Place as a “Storied Matter” in the Womb: Ian McEwan’s Nutshell
Authors: Akkülah Doğan Emine
Published: November 2024

Ian McEwan’s (1948- ) Nutshell (2016) has drawn the attention of academic spheres as a modern adaptation of William Shakespeare’s Hamlet since its publication. That is why the novel has been mostly studied as a rewriting in which the existential questionings of Shakespeare’s Hamlet are attributed to a modern-day foetus. Employing a foetus as a narrator and protagonist in the novel, McEwan demonstrates the reflections of Hamlet’s existential crisis on a contemporary foetus who is oscillating between being human and nonhuman. As helpless as Hamlet for his modern-day problems, the foetus narrator talks about his consciousness, human side, morality and, most importantly, his role in this world which is devastating gradually due to various reasons such as environmental problems, climate crisis and wars. In that respect, it can be asserted that the novelist raises questions about human-nonhuman, ethics and morality through the story told by a foetus protagonist. Even though McEwan touches upon the environmental crisis through the foetus’s narration, Nutshell has never been studied from an ecocritical perspective. However, the foetus’s entanglement with the womb and the story originating from this bond are the instances of human-place entanglement. From the perspective of material ecocriticism, with the “narrative agency” given by the material environment, the foetus becomes the text that narrates his story of birth and becoming human. Accordingly, this study aims to analyse the foetus in Nutshell as a “storied matter” by emphasising the human-place entanglement in the womb.
Batı Sanatında Müzelerin Kanon Oluşturucu Rolü: Kapsayıcılık Üzerine Bir İnceleme
Authors: Özensoy Gölgeli Ecem , Haşlakoğlu Oğuz
Published: November 2024

Estetik bir ölçüt olarak sanatta “en önemli eserler” seçkisi oluşturan kanon sanat tarihi yazımını büyük ölçüde şekillendirir. Kanonu kuran unsurların başında gelen müzeler ise hem estetik hem de tarihi ve kültürel açıdan önemli eserlerin seçiminde söz sahibidir. Müzede izleyicisiyle buluşan sanat yapıtı düzenli olarak kendisini yeniden üretir ve görünür kılar. Sağlanan bu istikrar sayesinde başta sanat tarihinde vazgeçilmez bir konuma sahip olan sanat yapıtı, artık kanonun bir parçasıdır. Bu nedenle müzelerin bir sanat eserini hangi faktörleri göz önünde bulundurarak bünyesine dahil ettiği, hangi eserleri ve sanatçıları sistematik olarak dahil etmediği, kimin görünür olmasına karar verdiği ve öncelik verdiği değerlerin neler olduğunun sorgulanmasıyla birlikte sanat kanonlarının yapısı ve işleyişi açıklığa kavuşabilir. Bununla birlikte, sanat kanonunun en önemli temel problemlerinden biri, on altıncı yüzyılda sanat tarihçisi Georgio Vasari gibi figürlerin öncülüğünde, Avrupalı-Amerikalı beyaz erkeklerden oluşturulması, dolayısıyla kadın sanatçıların ve Batı dışı kültürlerin sanat tarihinden sistematik biçimde dışlanmasıdır. Kanonu oluşturan kurumların başında gelen sanat müzeleri de başta sergileme geleneklerinde kanonun bu eril hegemonyasını sürdürmüşlerdir. Bu makalede öncelikle kanon kavramına değinilecek, ardından Batı’da on sekizinci yüzyıl sonunda kurulmaya başlanan büyük sanat müzelerinin kanon oluşturmadaki rolü incelenecektir. Son olarak yirminci yüzyıl ortalarından itibaren kanonu sarsma çabalarının müzelerin sergileme geleneklerine nasıl yansıdığı ortaya koyulacak ve bu girişimlerin kapsayıcılığına ilişkin bir değerlendirme yapılacaktır.
Bilgi Toplumunda Bilgi Yönetimi, Bilgiye Erişim ve Kütüphaneler: Kuramsal Bir Perspektif
Authors: Sarıçoban Burak Savaş , Demir Güler
Published: November 2024

Bilgi kavramı, sanayi sonrası gelişmelerin biçimlendirdiği bilgi toplumunda farklı dinamikler kazanmış, ekonomik, kültürel ve sosyal gelişme ile kalkınma ve sürdürülebilirliğin ön koşulu durumuna gelmiştir. Bu çalışmanın temel amacı, bilgi toplumunda bilgi kavramına atfedilen güce koşut olarak bilgi yönetimi ve bilgiye erişimin nasıl bir dönüşüm yaşadığını ve bu bağlamda kütüphanelerin yerini sorgulamaktır. Nitel betimleme yöntemi ile yapılan çalışmanın verileri yerli ve yabancı literatürden elde edilmiş ve analiz edilmiştir. Çalışmanın bulgu ve sonuçları, bilgi kavramının, toplumların temel üretim ögeleri olan emek, sermaye, doğal kaynaklar ve girişimciliğin oldukça güçlü bir ortak paydası durumuna geldiğini ve bilgi yönetimi ile bilgiye erişimin geleneksel yapıdan uzaklaştığını göstermektedir. Küreselleşme ile hızı ve çeşitliliği artan bilgi ve iletişim teknolojilerinin ürettiği sosyo-ekonomik ve kültürel yeni yapı, geleneksel ortam, yöntem ve yaklaşımların yetersiz kaldığı bir dönüşümü başlatmıştır. Bu görece yeni yapı ve ortama uyum sağlamak ve ilişkili sorunlarla başa çıkmak ise yeni yaklaşım, sistem ve politikalar ile yeni bilgi ve becerileri gerektirmektedir. Kütüphaneler, bilgi toplumunun gerektirdiği anlayış, farkındalık, eğitim, bilgi ve becerileri geliştirmeye destek olabilecek önemli kuruluşlar arasındadır. Bilgi çağında ve bilgi toplumunda ortaya çıkan pek çok gelişme (küresel yakınsama/hibrit medya ekolojisi, teknoloji, zaman ve mekân sınırlarının bulanıklaşması, değişen insan tercih ve gereksinimleri vb.) bilgiye erişimin dönüşümünü tetiklerken, bu dönüşümün kütüphane ve bilgi merkezlerine yansıması doğal bir sonuçtur. Bilgi toplumu ve çağının kütüphane ve bilgi merkezleri, bilgiye erişimin tüm boyutları ile (doğruluk, çeşitlilik, hız, teknoloji, eğitim vb.) gözlendiği kurumlardır.
Path dependence in explanatory models of economic thinking: Practice of publications in business media
Authors: Konoplev D. E.
Published: November 2024

Based on the sample of publications in federal business periodicals for the period from 2000 to 2024, the article examines the specifics of explanatory models used in the information discourse and applied in the press for the essential characteristics of economic processes. Content analysis and discourse analysis show that the explanatory models used in the media are fully consistent with the path dependence effect, that is, they record the dependence of current and future development on past experience, and also appeal to this experience regardless of its correspondence to the real state of economic picture. The article outlines the prospects for using explanatory models in the information discourse, including the inertia of using outdated economic approaches, the coexistence of conflicting stereotypes, as well as the strengthening of semantic empty constructions that record only the external form of the explanatory model without relevant empirical subject. A conclusion is made about the strengthening of the path dependence effect in explanatory models of the media, and, consequently, about the increasing subjectivity in the presentation of economic information
Factors of military Keynesianism in modern economic policy in Russia
Authors: Buklemishev O. V.
Published: November 2024

Historical aspects, general economic logic and theoretical discussions around military Keynesianism as a policy of stimulating the economy through increased government allocations for defense items are considered. A brief overview of empirical studies on the economic results of military spending is presented. In relation to the period 2022—2024 in the Russian economy, the size of the fiscal impulse due to defense budget items, its positive and negative effects are analyzed. The secondary nature and low controllability of economic effects of defense policy are emphasized. Among the factors hindering the success of military Keynesianism in modern Russia, limited spare capacity and labor are noted, which generate inflationary consequences, as well as the contradiction between tightening monetary conditions and continued fiscal stimulus. The conclusion is made about the predominance and possible aggravation of negative consequences of the expansion of financing through military spending
СТРАТЕГІЯ РОЗВИТКУ ТЕРИТОРІАЛЬНОЇ ГРОМАДИ: ПОЗИТИВНІ ПРИКЛАДИ ФОРМУВАННЯ І РЕАЛІЗАЦІЇ
Authors: Бурик Мирослав Мирославович , Джегур Геннадій Васильович
Published: November 2024

Анотація. Мета – розглянути стратегічне планування як ключовий інструмент для соціально-економічного розвитку територіальних громад. Методологія та дослідницький задум включали детальний аналіз та опис ключових елементів стратегічного плану, які містять визначені цілі, методи їх досягнення, розробку та реалізацію завдань, а також необхідні ресурси та заходи для їх виконання. Наголошено, що основна мета стратегічного планування полягає у розробці довгострокових планів для всебічного розвитку територій, встановленні цілей сталого розвитку та виборі ефективних стратегій, відповідних компетенціям місцевого самоврядування. Науковою новизною у публікації є реалізований авторський підхід до аналізу важливості адаптації стратегічного планування до мінливих умов економічного середовища. Акцент робиться на те, як глобальні та місцеві економічні трансформації, включаючи коливання від зростання до стагнації та спаду, впливають на розвиток інструментів стратегічного планування. Автори статті проводять структурний аналіз існуючих стратегій розвитку, включаючи оцінку різних документів стратегічного планування, аналіз законодавчих положень, що регламентують стратегічне планування, а також чисельні характеристики стратегій соціально-економічного розвитку. Змістовний аналіз дозволяє детально оцінити якість основних структурних компонентів стратегій, а також проводить порівняльний аналіз цих елементів. Висновки. Запропоновано критерії для змістовного аналізу, які охоплюють широкий спектр аспектів, включаючи стратегічний аналіз, визначення конкурентних переваг, роль у державі, формулювання основних стратегічних цілей, визначення сценаріїв розвитку, оцінку ризиків, просторовий розвиток, ресурсне забезпечення та цільові показники. Основний внесок статті полягає у розробці комплексної методології для регулювання та оцінки ефективності реалізації регіональних стратегій соціально-економічного розвитку, яка може бути використана як методологічна база для розробки, реалізації та моніторингу ефективності діяльності регіональних систем господарювання.
ENSURING NATIONAL FOOD SECURITY IN THE CONDITIONS OF GLOBALIZATION PROCESSES
Authors:   Vinnytsia National Agrarian University, Okhota Yuliia
Published: November 2024

The article examines the concept of food security as a key component of national stability in the context of globalization processes. The role of the agricultural sector and state regulation in ensuring food self-sufficiency is highlighted, indicators of self-sufficiency, availability and consumption of food in Ukraine are analyzed. Along with this, the global food security index (GFSI) of Ukraine and the value of its components in 2021-2022 were studied. An analysis of the dynamics of the value of the food basket in Ukraine for the years 2019-2024 was carried out and the processes affecting the formation of this value were identified. Ukraine, with its favorable climate and abundant natural resources, is a significant player in global agriculture. It produces enough food not only for its domestic market but also for export, particularly in staple commodities like wheat, corn, and sunflower oil. These agricultural products support both self-sufficiency and Ukraine's role as an important exporter. The positive and negative aspects of globalization, its impact on the structure of exports and imports are analyzed in detail, and the key threats to the country's food security, particularly in war conditions, are identified. The state initiatives and legal acts introduced to improve Ukraine's food safety are examined in detail. The article also suggests directions for increasing the stability of the food system in Ukraine. In conclusion, while Ukraine's agricultural potential is significant, addressing global and domestic challenges is critical for securing long-term food security. By supporting domestic production, diversifying trade, and improving food quality control, Ukraine can not only maintain its food independence but also strengthen its global position. In particular, this can be achieved by providing financial and technological support to farmers, encouraging sustainable farming practices, and investing in agricultural innovation. A focus on innovation, infrastructure development, and sustainability will allow the country to better navigate the complexities of the modern food market and safeguard its food systems for future generations.
SECRET COOPERATION OF GEORGIAN PATRIOTS AND JAPANESE DURING THE RUSSO-JAPANESE WAR (1904-1905)
Authors: Meskhishvili Jaba
Published: November 2024

During the Russo-Japanese War (1904-1905), Georgia was annexed by the Russian Empire. Due to this, Georgian and Japanese soldiers found themselves on opposite sides. Even though they had to fight against each other on the battlefield, they had a mutual enemy - the Russian Empire, so during the war Georgians secretly cheered for the victory of the Japanese. The cooperation of Japanese intelligence officer Motojiro Akashi and Georgian patriot, member of Georgian Socialist-Federal Revolutionary Party Giorgi Dekanozishvili against the Russian Empire is comparatively known in Georgian historiography. In disparity to Georgian historians, in the works of foreign researchers, information about Giorgi Dekanozishvili is little, and in many cases incorrectly conveyed. The purpose of this article is to analyze the facts investigated by the existing studies and to introduce certain scientific innovations.
SOME PECULIARITIES OF THE LANGUAGE OF PSEUDO-DIONYSIUS THE AREOPAGITE
Authors: Makharadze Nelly
Published: November 2024

Pseudo-Dionysius the Areopagite stands out as a remarkable philosopher, theologian, and writer. The various challenges surrounding his authorship stem from his uniqueness and distinctiveness, which often invoke unconventional methods of analysis and interpretation. This is particularly evident in his writing, where both his language and style are noteworthy. Readers often perceive his work as magnificent, characterized by a lofty and exalted linguistic style. When evaluating the stylistic peculiarities of Dionysius the Areopagite, whether through grammatical analysis or stylistic examination, it is essential to consider the underlying roots of his worldview and his theological and philosophical perspectives.
NEW DATA FOR RESEARCHING THE CIRCULATION OF THE SIRMA COINS OF THE KINGDOM OF KARTL-KAKHETI
Authors: Paghava Irakli
Published: November 2024

Our goal is to research the numismatic history of the east-Georgian Kingdom of Kartl-Kakheti (1744-1801), its impact on local monetary circulation. We focused on the so called sirma coinage issued by this Georgian state in AH 1179-1213 time period (1765/6-1798/9). Hereby, we publish and analyze six monetary complexes / hoards, comprising sirma coins; three of them have already been published, albeit without relevant analysis; the other three are being published herein for the first time.
A YEZIDI MANUSCRIPT – MIŠŪR OF P’ĪR 'OMAR KHĀLĀN, ITS STUDY AND CRITICAL ANALYSIS
Authors:   George Sanikidze, Pirbari Dimitri , Mossaki Nodar
Published: November 2024

The mişûrs are rare examples of the written religious texts of the Yezidi community. Yezidi mišūrs were written in the thirteenth century and after in accordance with the Yezidi tradition with the will and blessing of Sheikh ˈAdī (other forms: Sheikh ‘Adî, Šīkhādī, Šēkhādī, 1072/1078—1162) and his followers, who are seen in Yezidism as saints (khās, walī). The texts were consequently copied on a regular basis. The task of this article is to describe and analyze the Mišūr of P’īr 'Omar Khālān. As a part of the study of this mišūr it is presented detailed information regarding the personality of the Yezidi saint 'Omar Khālān, after whom this mišūr is named. It should also be noted, that the compilers who edited the document, took into consideration the Muslim environment that was hostile towards the Yezidi religious worldview.
Strategic Partnership of the Republic of Serbia and the People’s Republic of China. The Political and Economic Implications of Cooperation From Serbia’s Perspective
Authors:   University of Warsaw, Hermann Karolina
Published: November 2024

The People’s Republic of China, along with the United States, the European Union, and the Russian Federation, is one of the four powers seeking to increase and maintain its inﬂuence in the Republic of Serbia. Since the decision was made in 2016 to establish a bilateral strategic partnership, political and economic cooperation between Serbia and China has been steadily strengthening. This article outlines the scope and basis of the political partnership and the most signiﬁcant joint investments of the two countries, which, as a result, allows for an answer to be provided to the following research question: What are the beneﬁts and risks for the Republic of Serbia from its strategic partnership with the People’s Republic of China? Thanks to the descriptive and exploratory values of this text, it is possible to conclude that strategic cooperation between Serbia and China contributes to the growth of Serbia’s economic potential and is reﬂected in the dynamics of the Republic of Serbia’s political relations with the European Union.
Protection of Workers’ Rights in Bankruptcy Proceeding in Serbian and Western Balkans Legislation
Authors:   Union University in Belgrade, Mijatović Marija , Vavan Zoran , Gajinov Tamara ,   Union University in Belgrade,   Union University in Belgrade
Published: November 2024

The protection of workers’ rights in bankruptcy proceedings is a matter of supreme importance in every country. Comparing national laws, one could conclude that the predominant solution is to grant workers the position of privileged creditors. In Serbia, workers are protected by means of two laws: the Labour Law, which is the lex generalis for this area, and the Bankruptcy Law, which has the role of lex specialis. In addition to protection during bankruptcy proceedings before commercial courts, workers can appeal to the state’s national guarantee institution, namely, the Solidarity Fund. Serbia is, therefore, among the countries which employ a mixed – protectionist system. By analysing the legal solutions related to these issues, the authors want to determine the correlation between national legal solutions and those at the European Union level, and to consider the problems in bringing these claims in legal practice. They have also reviewed the current legislation in some Western Balkans countries including Croatia as a member of the EU, and Bosnia and Herzegovina, which has candidate status akin to Serbia. The authors conclude that Serbian law has a modern, hybrid approach in securing the rights of workers in bankruptcy proceedings, but that there is room for improving regulations in this area. This could be achieved by, inter alia, increasing the volume of claims guaranteed to workers, restricting the reasons for initiating bankruptcy proceedings, making preliminary payments to workers in the initial stages of the proceedings, and keeping court records on the percentage of workers’ claims being realised in bankruptcy proceedings.
Influence of Human Resource Quality and Management Commitment on the Quality of Accounting Information
Authors: Octavia Evi , Novatiani R. Ait , Rachmawati Rima
Published: November 2024

This research aims to analyze and test in more depth the influence of the quality of human resources and management commitment on the quality of accounting information. This research needs to be carried out because several cases related to financial reports have caused accounting information to be of poor quality. Multiple linear regression is used in this study's data analysis for both descriptive and verifying purposes carried out at PT PLN Distribution West Java with 30 respondents. A significant association is indicated by the multiple correlation coefficient value of 0.785. These findings suggest a robust and favourable correlation between the quality of accounting information and management commitment and human resources. This implies that if management is dedicated and human resources are qualified, the quality of accounting information will be higher. The quality of human resources and management commitment have a 61.6% influence on the quality of accounting information, according to the coefficient of determination value of 0.616. The results of the descriptive analysis that has been carried out are in the sufficient category, meaning that there are still several things that are not optimal in the Human Resource Quality indicators, especially the results of the training that is carried out is not optimal. Descriptive analysis of Management Commitment is not optimal, namely there is still a lack of awareness of maintaining commitment as something that should be. The results of the descriptive analysis on the Quality of Accounting Information are in the sufficient category, meaning that there are still things that are not optimal, especially there are still obstacles when operating the system and the system still does not make it easy to find the information needed.
Implementation of ISAK 35: How Hospitals in West Sumatera Present Their Financial Statements?
Authors: Edmawati Sri Dewi , Komalasari Sanda Patrisia
Published: November 2024

Hospitals are a form of non-profit entity. For accountability, hospitals should provide financial reports that comply with applicable accounting standards, namely ISAK No. 35. The purpose of this study is to see whether hospitals have implemented interpretation of financial accounting standard, namely Interpretasi Standar Akuntansi Keuangan (ISAK) No. 35. The limited amount of research on this subject makes us compelled to do so. This research is important to do in order to improve the quality of financial reporting in hospitals. ISAK No. 35 regulates the presentation of financial statements of non-profit oriented entities. The method used to achieve this purpuse is to carry out an analysis of financial reports and distribute questionnaires regarding the content of financial reports for hospitals that not provide access to their financial reports. The samples in this study were 22 major hospitals in Padang City and several hospitals outside Padang City in West Sumatra. The findings of this study are that only 2 from 22 hospitals have implemented ISAK 35. All BLU/BLUD government hospitals in this study implemented SAP, but not ISAK 35. This research provides information that financial reporting in hospitals is still inadequate, regardless of whether hospitals implement ISAK 35 or not. This research will provide data for the government to make various efforts to improve the quality of hospital financial reporting.
Analysis Tax Regulation MoF 79/2023: Assessing Legal Certainty & Justice in Regulation and Practice
Authors: Priyono Agus Puji , Nisa Farhatun
Published: November 2024

The fundamental principles of justice and legal certainty are integral components of the rule of law, concerning the protection of individual rights, specifically in taxation. In this context, the importance of regulation demands the presence of strong legal values. Legal certainty guarantees clear rules, protects rights, and promotes trust in the judicial system. The enactment of Minister of Finance (MoF) Regulation Number 79 of 2023 serves as a responsive measure to the demands for adaptive tax regulations due to the evolution of laws. Therefore, this research aimed to analyze MoF Regulation Number 79 of 2023 using qualitative methods to explore and understand the meaning of taxpayers' perspectives relating to assessment procedures in regulation and practice to provide in-depth guidance on assessment in taxation. MoF Regulation Number 79 of 2023 is important for tax system compliance, justice, and legal certainty, serving as a multi-faceted juridical, philosophical, and sociological foundation. The results show that the regulation adheres to legal principles, influencing taxation practices regarding tangible and intangible assets, income tax, Value Added Tax (VAT), and sale agreements. Practical aspects, including the Indonesian Professional Appraisal Society (MAPPI) relationship, professional judgment, and considerations for business dissolution, enhance justice, legal certainty, and tax compliance. Moreover, future research can analyze the latest regulations issued as a theoretical and practical foundation for taxpayers, aid in setting valuation standards, and ensure compliance with the changing law for the professional practice of tax experts and accountants.
Determinan Kualitas Audit Berdasarkan Perspektif Keperilakuan
Authors: Sari Ratna Novita , Januarti Indira
Published: November 2024

This examination seeks to analyze and present empirical evidence regarding the influence of ethics, professionalism, and dysfunctional audit behavior on audit quality. A quality audited financial report is the basis for users of financial reports in making decisions. The research sample was auditors at public accounting firms in the provinces of West Java, Central Java, and East Java registered in the Directory of the Indonesian Institute of Public Accountants with a total of 162 auditors. The sampling technique is convenience sampling or sampling based on data availability. This research is quantitative research with data collection using a questionnaire. The questionnaire used utilizes Google Form because it makes it easier to send the questionnaire to each public accounting firm's email. The analysis tool uses multiple linear regression with IBM SPSS 26 software. Research findings show that auditor ethics and auditor professionalism have a positive effect on audit quality. This indicates that the higher the auditor's ethics and professionalism, the higher the quality of the resulting audit. In contrast, dysfunctional audit behavior does not show a significant negative influence on audit quality. These results indicate that the presence or absence of dysfunctional audit behavior cannot be the cause of the quality of the financial statement audit
Mediasi Determinan Integritas Laporan Keuangan Dengan Manajemen Laba
Authors: Patmawati Patmawati , Sari Relasari , Rahmawati Meita
Published: November 2024

This study examines the determinants of financial statement integrity using variables of institutional ownership, managerial ownership, independent commissioners, leverage, company size, and audit committee mediated by profit management variables. The population used in this study is all state-owned companies listed on the Indonesia Stock Exchange with sampling techniques using purposive sampling methods based on certain criteria. Testing the research data using a panel regression model using the GEE Population-Averaged Model approach. The purpose of this study is to examine the direct influence using variables of institutional ownership, managerial ownership, independent commissioners, leverage, company size, and audit committee as well as indirect influence on financial statement integrity variables through profit management. The results of this study show that there is no influence of institutional ownership variables, independent commissioners, leverage, company size, and audit committee on financial statement integrity, there is an influence of managerial ownership on financial statement integrity, and profit management is proven as mediation on financial statement integrity only for managerial ownership variables.
Pengaruh Pemahaman Good Governance, Profesionalisme Terhadap Kinerja Auditor Dengan Time Pressure Sebagai Variabel Intervening
Authors: Nasution Nadia , Hanum Zulia
Published: November 2024

This research aims to test and analyze the influence of Understanding Good Governance, Professionalism on Auditor Performance with Time Pressure as an intervening variable. In this research, the author uses an associative approach, the data source used is primary data. The data collection technique used was by distributing questionnaires to 173 auditors who worked in a Medan City Public Accounting Office. The sample determination method was using the Slovin formula. The data analysis techniques used in this research are inner model analysis, inner model analysis and hypothesis testing using Partical Least Square (PLS) software version 4.1. The results of this research show that 1) Understanding Good Governance has no significant effect on Auditor Performance, 2) Understanding Good Governance has a significant effect on Time Pressure, 3) Professionalism has a significant effect on Auditor Performance, 4) Professionalism has a significant effect on Time Pressure, 5) Time Pressure has a significant effect on Auditor Performance, 6) Understanding Good Governance has a significant effect on Auditor Performance through Time Pressure, 7) Professionalism has a significant effect on Auditor Performance through Time Pressure.
Transformasi Financial Behavior Mahasiswa Medan:Peran Financial Literacy, Financial Attitude dan Financial Socialization Agents
Authors: Ginting Sugianta Ovinus , Perangin-angin Naca , Br. Ginting Litka Tiadoraria , Ginting Mbayak
Published: November 2024

Complex economic problems lead individuals to continue trying to find solutions to meet their needs. Individual needs and desires that are unlimited and supported by a never-satisfied nature will encourage individuals to behave consumptive. This will have a negative impact and cause personal financial problems if you are unable to implement good financial behavior. Nowadays, students become agents of change who actively use information technology which results in students being trapped in a pattern of consumerism. Every individual must have financial behavior. It is good to be able to balance income and expenses so that you can meet your living needs and not get trapped in financial difficulties. This research was conducted to find out if financial literacy, financial attitude and financial socializations agents have an influence on financial behavior of Medan City students. The object of this research is students in the city of Medan with a population whose number is unknown and can be categorized as infinite. Therefore, the population size is infinite and can only be explained qualitatively. The sampling technique used is non probability sampling. Nonprobability sampling is a sampling technique that does not provide equal opportunities for each element or member of the population to be selected as a sample. In this research using quota sampling. The data analysis technique used in this research is multiple linear regression technique. The results of this research are partial tests of variables financial attitude dan financial socialization agents positive and significant effect on financial behavior, while variable financial literacy has no effect on financial behavior.
Driving Factors Behind the Issuance and Use of Islamic Credit Cards in Indonesia: The Role of Consumerism
Authors: I Muhammad Nurdin , Yetty Yetty , Suar Abi , Zainuddin Zainuddin
Published: November 2024

The issuance of Sharia credit cards has sparked considerable debate within society. Critics argue that issuing credit cards through Islamic banks fosters a culture of consumerism and has the potential to increase non-performing financing ratios (Non-Performing Financing-NPF). Conversely, supporters assert that these credit cards facilitate transactions for Islamic bank customers. This research employs a mixed-method approach with a Sequential Exploratory design, characterized by the collection and analysis of quantitative data in the first stage, followed by the collection and analysis of qualitative data in the second stage. The data processing results indicate that both the issuance variable (X1) and usage variable (X2), independently and jointly, influence consumerism (Y). Moreover, public consumerism driven by the use of Sharia credit cards significantly impacts economic transaction behavior. The study concludes that the issuance and utilization of Sharia credit cards significantly affect consumer behavior, leading to increased consumerism.
Faktor - Faktor Yang Mempengaruhi Performa Saham Pada Industri Pertambangan di Indonesia
Authors: Haki Billy Adriyadi , Setiawan Amelia , Djajadikerta Hamfri
Published: November 2024

This study is aimed to examine the effect of profitability, liquidity, firm size, board size, and net income on stock returns. The population that is used in this study is all of the mining companies listed on the Indonesian Stock Exchange within the 2017-2022 period, resulting in 62 companies. A purposive sampling method is used in this study, and by considering several criteria, a sample of 8 companies with an observation period of 5 years is chosen. This study uses multiple linear regression analysis using IBM SPSS 27. The study has shown that at a 95% significance level, it can not be concluded that liquidity, profitability, net income, and board size have partial effects on stock return. However, at the same significance level, it can be concluded that firm size have a partial effect on stock return. Simultaneously, at a 95% significance level, liquidity, profitability, net income, firm size, and board size have effect on stock returns. Profitability, liquidity, firm size, board size, and net income simultaneously have Adjusted R Square of 22.9%, which highlights the fact that there are other variables not included in this study that have effect on stock returns.
Dampak E-Tax System dan Konsultan Pajak Terhadap Kepatuhan dengan Kepuasan Wajib Pajak Sebagai Variabel Intervening
Authors: Kribiyantara Yohanes , Dura Justita , Bukhori Mohammad
Published: November 2024

Because tax revenue is the main source of state funding for national development, it is essential for the government, particularly the Directorate General of Taxes, to improve taxpayer compliance with tax obligations. Shifting from traditional face-to-face services to digital services, known as the electronic tax system (e-tax system), includes online reporting through e-filing, e-form, e-bupot unification, e-bupot21, and e-invoice. This is one strategy to improve compliance. Tidak banyak penelitian yang dilakukan tentang dampak dari these services on tax compliance, mediated by taxpayer satisfaction, meskipun mereka dimaksudkan untuk mempersederhanakan pembayaran pajak dan diwajibkan. A sample of 117 taxpayers, who are clients of tax consultants and members of the Indonesian Tax Consultants Association (IKPI) Balikpapan Branch, was used in this study to investigate the impact of the e-tax system on taxpayer compliance in Balikpapan City, with taxpayer satisfaction as an intervening variable. SmartPLS 4.0.9.6 software was used for data analysis using SEM-PLS. Hasilnya menunjukkan bahwa penerapan e-tax system berdampak positif dan signifikan terhadap taxpayer satisfaction dan compliance. Furthermore, taxpayer satisfaction has a positive and significant impact on taxpayer compliance. Additionally, as an intervening variable, taxpayer satisfaction has a positive and significant impact on taxpayer compliance
Pengaruh Perencanaan Pajak, Cash Holding, Profitabilitas, dan Ukuran Perusahaan terhadap Manajemen Laba
Authors: Christella Brenda , Santo Vianty Adella
Published: November 2024

The growth of the global economy and the increasing competition in the business world, particularly after the Covid-19 pandemic, have motivated many parties to seize opportunities. Financial reports serve as a benchmark for the success or failure of a company's sustainability, with earnings management playing a crucial role in this context. The objective of this study is to determine whether tax planning, cash holding, profitability, and company size influence earnings management. This research is quantitative in nature, involving extensive numerical data that will be processed into statistical information. Secondary data from infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 65 companies, was used for this study. The purposive sampling method was employed for sample selection. The results of this study indicate that there is an influence of the independent variables, namely tax planning and company size, on the dependent variable, which is earnings management. It was also found that there is no influence of the independent variables, namely cash holding and profitability, on earnings management. Based on these findings, it is recommended to investigate other variables not examined in this study to provide broader insights and knowledge regarding factors affecting earnings management, making future research more varied. For infrastructure sector companies, strengthening internal oversight is necessary to reduce earnings management activities, which will ultimately enhance the company's image in the eyes of stakeholders.
Apakah Ukuran Perusahaan, Kompleksitas Perusahaan, Leverage, Profabilitas dan Komite Audit Mempengaruhi Biaya Audit?
Authors: Rifaldi Muhamad Rifay
Published: November 2024

Audit Fee is the amount of imbalance that will be accepted by public accountants by adjusting the assignment, complexity of services and level of expertise related to providing financial report audit services. Rules regarding Audit Fees were made by the Indonesian Institute of Public Accountants (IAPI) in Management Regulation Number 2 of 2016 concerning "Determining Fees for Financial Report Audit Services". In reality, disclosing the amount of Audit Fees in some Companies is done implicitly, which means that Audit Fees are presented together with professional services in the Company's profit and loss report. This research aims to determine the influence of company size, company complexity, leverage, profitability and audit committee on audit fees in mining sector companies listed on the Indonesia Stock Exchange for the 2022-2023 period. The sample used in this research was 126 samples using purposive sampling. The data in this study were analyzed using descriptive analysis and linear regression. The analytical method used is linear regression using Eviews software version 12. The results of the research show that Company Size partially has a significant positive effect on audit fees, Company Complexity partially has a significant negative effect on audit fees, while Leverage and Profitability partially have no significant negative effect on audit fees and the Audit Committee partially do not have a significant positive effect on audit fees..
Keywords: Audit Fee, Company Size, Company Complexity, Leverage, Profitability, Audit Committe
Mendalami Kesiapan UMKM dan Relevansi SAK EMKM Di Era Industri 4.0
Authors: Dwijayanti Ni Made Ayu , Karmana I Wayan , Trisnadewi Ketut Sinta
Published: November 2024

This study aims to explore the readiness of Rose Madani MSMEs in implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and the relevance of preparing financial reports according to SAK EMKM standards in the Industrial Era 4.0. This study uses a qualitative descriptive approach where the readiness of Rose Madani MSMEs is assessed by 3 aspects, namely HR readiness, supporting applications, and MSME commitment. The results of the study indicate that Rose Madhani MSMEs are not ready to implement SAK EMKM. The low level of accounting understanding is an obstacle from the HR aspect, the absence of a digital application based on SAK EMKM is an obstacle from the infrastructure side, and the perception of MSME owners that consistent financial recording is not important in managing MSMEs is an aspect that causes low commitment to implementing SAK EMKM. The implementation of financial reports in accordance with SAK EMKM presents financial reports consisting of three components, namely financial position reports, several statistics, and financial report notes. Digitalization of MSME financial reports based on SAK EMKM can increase efficiency and reduce operational costs at Rose Madani MSMEs. Utilizing software in accordance with SAK EMKM standards in financial preparation can provide more accurate, effective, and efficient financial data and reports in accordance with applicable standards..
Apakah Inklusi Keuangan dan Kematangan Digital Mengoptimalkan Pengambilan Risiko Bank?
Authors: Kurniawan Agung , Setyowati Servatia Mayang , Mortadza Noor Shazreen
Published: November 2024

This study aims to investigate the effectiveness of the implementation of digital financial inclusion and banking digital maturity on the tendency of risk-taking behavior in Indonesian banks. This study highlights the risk-taking behavior that is proxied in default risk, leverage risk, and portfolio risk. This study uses secondary data to conduct a comprehensive content analysis of Indonesian banking companies from 2013 to 2023. Based on the availability of data, 66 banks in Indonesia were selected as the object of the empirical study. The test in this study uses the ordinary least squares model to test the hypothesis, and the feasible generalized least squares model to test the durability of the model used. The findings of this study reveal that the implementation of digital financial inclusion and banking digital maturity have a significant impact on banks' risk-taking behavior. The implementation of appropriate digital financial inclusion can encourage banks to mitigate banks risk-taking behavior, and increasing the digital maturity of banks can encourage banks to be more daring to take risks. These findings have been reinforced with robustness testing, which shows consistent results using different testing models.
Pengaruh Biaya Operasional dan Penjualan terhadap Laba Bersih pada PT Aneka Tambang (Persero) Tbk. Periode 2019—2023
Authors: Budiari Metha Agnes , Kurniawan Reza , Susilawati Endang
Published: November 2024

The success of a company can be measured by where the company generates profits. This research aims to determine the influence of operational costs and sales on net profit partially or simultaneously at PT Aneka Tambang (Persero) Tbk. over a period of five years, namely the period 2019-2023. The method used in the research is a quantitative method of descriptive and associative research type. The data in this research is secondary data from the financial reports of PT Aneka Tambang (Persero) Tbk. taken from the Indonesian Stock Exchange page. Based on this research, it shows that net profit is not partially affected by operational costs, but net profit is partially affected by sales. Meanwhile, net profit is affected simultaneously by operational costs and sales.
Pengaruh Work-Life Balance Dan Time Pressure Terhadap Kinerja Auditor
Authors: Anggono Anggono , Teng Sauh Hwee , Nasution Siti Aisyah , Irawan Ari , Tarwiyah Tarwiyah
Published: November 2024

The problem to be investigated in this research is the declining trend in auditor performance at the HGZ Public Accounting Firm. This research aims to analyze the effect of work-life balance and time pressure on auditor performance at the HGZ Public Accounting Firm. The type of research conducted by researchers is ex post facto. HGZ Public Accounting Firm has 60 auditors in total, and the research sample in this study amounted to 51 auditors who were taken by simple random sampling through a lottery drawing. The data collection technique used to obtain data in this research was used in a questionnaire. The data analysis technique used in this research is multiple linear regression, which consists of outer model analysis for instrument validity and reliability and inner model analysis for testing research hypotheses. The results showed that work-life balance had a positive and significant effect on auditor performance, and time pressure had a positive and significant impact on auditor performance. This study concludes that applying work-life balance and high time pressure will improve auditor performance at the HGZ Public Accounting Firm. The research implication that can be given is that the HGZ Public Accounting firm continues to maintain the time pressure policy because this policy is good and updates the work-life balance policy so that auditor performance increases. Two suggestions can be given to future researchers: use comparative causal research in examining auditor performance and look for homogeneous respondents so that the research results can be widely generalized.
Pengungkapan carbon emission dan Kinerja Perusahaan: A Bibliometric Review
Authors: Utama Reski Putra , Setiawan Rahmat
Published: November 2024

Addressing global warming is an urgent challenge and an important agenda for humanity. This literature review uses bibliometrics to analyze nearly two decades of carbon emission reduction research in China, the largest carbon emitter. From 162 academic works published between 2009-2023, analysis with R-Studio and VOSviewer revealed basic characteristics, research strengths, topic evolution, and important research points. Results show increased attention and research on carbon emissions with the emergence of a stable core of institutions and journals. Although research disciplines are concentrated, research collaboration needs to be enhanced. Key research points include the causes, impacts, and consequences of carbon emissions, with evolving research boundaries.