bluuebunny/crossref_metadata_2025 huggingface dataset:
Implementasi Metode Perbandingan Eksponensial Dalam Sistem Pendukung Keputusan Pemberian Kredit Nasabah Pada PT Bank DKI Cabang Syariah Wahid Hasyim
Authors: Fajriah Riri , Melyana Melyana , Triyono Gandung
Published: March 2024

PT Bank DKI Cabang Syariah Wahid Hasyim adalah cabang usaha yang melayani segmentasi pasar syariah dari PT Bank DKI sebagai BUMD dari Pemerintah Provinsi DKI Jakarta. Adapun produk bank yang ditawarkan terkait jenis layanan keuangan dan berbagai jenis kredit yang ditawarkan kepada calon debitur, seperti Kredit Pemilikan Rumah (KPR), Mikro UMKM, Kredit Multiguna, Bank Garansi. Permasalahan yang dihadapi saat ini adalah masih cukup signifikan kasus kredit macet di bank akibat kesalahan keputusan dalam pemberian kredit dari data analisa kelayakan calon debitur. Oleh karena itu, tujuan penelitian ini adalah untuk merancang sistem pendukung keputusan dengan menggunakan metode waterfall analysis dengan model perbandingan eksponensial dimana sistem ini akan digunakan oleh Relationship Manager (RM) untuk mengevaluasi kelayakan kredit calon debitur dengan lebih tepat dan akurat. Hasil penelitian ini menyajikan rancangan sistem pendukung keputusan dengan metode perbandingan eksponensial yang dapat membantu proses analisa kredit dari data-data calon debitur yang diproses untuk menghasilkan ranking penilaian kelayakan pemberian kredit, dimana keputusan pemberian kredit diambil berdasarkan nilai tertinggi hasil perhitungan MPE dan hasil ini akan menjadai landasan bagi Relationship Manager sebagai prioritas calon debitur untuk proses selanjutnya mendapatkan persetujuan kredit dari Pemimpin Cabang sebagai penyelia kredit di PT Bank DKI Cabang Syariah Wahid Hasyim.
VIOLÊNCIAS VIVENCIADAS PELA POPULAÇÃO EM SITUAÇÃO DE RUA
Authors: Fernandes Márcia Astrês , Raquel Lima Vieira Ingrid , Dos Santos Silva Angela , Silva Barbosa Nanielle , Paulo Barros Ibiapina João , Raquel de Sousa Ibiapina Aline , Pereira Ribeiro Ítalo Arão , Cristina Pillon Sandra
Published: March 2024

Introdução: A População em Situação de Rua é numerosa, principalmente nos grandes centros urbanos e vivenciam desigualdades e privação de direitos, vivendo em um contexto de insegurança. Convém destacar a exposição a vários tipos de violência, imposta por ações preconceituosas e pela discriminação sofrida no cotidiano e que podem ocorrer tanto nas ruas, como nos espaços institucionalizados, como albergues, o que dificulta encontrar locais seguros que garantam sua integridade física e mental. Objetivo: analisar as condições de violência vivenciadas pela PSR de uma capital do nordeste brasileiro. Método: estudo transversal realizado com 127 participantes em um Centro de Referência Especializado para População em Situação de Rua, Serviço Especializado de Abordagem Social e Albergue Municipal, localizados em uma capital do nordeste brasileiro. A coleta de dados ocorreu entre novembro de 2019 a março de 2020, sendo utilizado questionário semiestruturado apresentando variáveis sociodemográficas e econômicas e questões relacionadas ao contexto de rua. Os dados foram analisados de forma descritiva. A pesquisa recebeu parecer de aprovação nº 3.152.268 pela Universidade Federal do Piauí. Resultados: Quanto ao tipo de violência vivenciada por esta população, evidenciou-se a psicológica (36,3%), física (32,7%), automutilação com intenção suicida (47,6%) e tentativa de suicídio (47,6%). Conclusão: Foram evidenciadas as violências psicológica, física, automutilação com intenção suicida e tentativa de suicídio.
THE PRESENCE OF PFAS IN WASTES AND RELATED IMPLICATIONS ON THE CURRENT AND PROPOSED EUROPEAN REGULATORY FRAMEWORK: A SYSTEMATIC CRITICAL REVIEW
Authors: Pivato Alberto , Beggio Giovanni , Maggi Stefano , Marrone Francesco , Bonato Tiziano , Peres Federico , Peng Wei , Lavagnolo Maria Cristina
Published: March 2024

Nowadays the use of PFAS is widespread in products in modern society and their exposure can occur directly through emissions such as dietary intake, water intake, air inhalation, and skin contact. Additionally, exposure can happen indirectly through the environmental release and degradation of their precursors. To fully understand the potential for life cycle emissions, it is necessary to consider the waste stage, as it is an integral part of a substance life cycle, whether PFAS exists in its pure form as part of a mixture or within an article. Overall, knowledge about the impact of PFAS on current and future waste management remains limited. Therefore, this study conducted a critical analysis of the presence of PFAS in relevant waste streams (plastic; metals; textile and leather; paper and cardboards). It also discussed how this presence could influence waste management, taking into account ongoing updates of the legal framework, with particular attention to proposed new provisions regarding their restriction in the REACH regulation. Within the discussed limits of the critical review, only a very small number of outliers were found to exceed the considered limit of 25 ppb for each material category. The percentage of exceedances ranged from nearly 1% (PFOS measurements in paper and cardboard waste) to 8% ("Other PFAS" in textiles and leather waste). Regarding the analytical methods and current limits identified, a pragmatic solution is suggested. This solution combines "not targeted" and "targeted" methodologies in a stepwise procedure, building upon the OECD definition of PFAS
Comparative Analysis of Gender Representation in English Textbooks for Indonesian Junior High School Students
Authors: Jameaah Siti Nurul , Setiawan Iwan , Hermagustiana Istanti
Published: March 2024

This study compares gender representations in three different English textbooks from three publishers used by Indonesian Junior High School students (the Indonesian government, an Indonesian private publisher, and an International publisher). Under Critical Discourse Analysis (CDA) and Systemic Functional Linguistics (SFL), the study specifically investigated males’ and females’ representations and the typical activities associated with both genders. Overall, the results showed that males dominated all the textbooks, visually and textually. Besides that, the analysis revealed that females still have lower representations, less variation in occupations, and feminine specialization in doing the household chores in two textbooks. However, positive representations and stereotypes also appear in the textbooks, such as neutral generic constructions and typical activities by both genders.
Corpus Study of the Adverb of Degree ‘Feichang’ in Chinese and English Parallel Corpus
Authors: Karjo Clara Herlina , Chandra Mei Rianto
Published: March 2024

The use of a parallel corpus for Chinese and English adverbs is still rarely explored, especially when comparing the Chinese adverb feichang with its English equivalents. ‘Feichang’ literally means "very", but English has various other words to convey the same words. The aim of this study is to compare the grammatical structure and semantic meaning of the Chinese adverb ‘feichang’ with its English equivalents using Chinese-English parallel corpus. To obtain the data, we used 50 sentences that contain the word ‘feichang’ in Chinese and English from the PKU parallel corpus. All sentences are related to the computer field. These sentences were then analyzed using AntConc, a concordance tool, to examine the grammatical structure and semantic aspects of the phrases. The findings showed that in Chinese, the adverb ‘feichang’ occurs in adjective and verb phrases. Meanwhile, in the English corpus, these phrases are rendered differently in five types of phrases: adjective, noun, verb, prepositional, and adverbial. Moreover, the word ‘feichang’ itself is rendered in a different lexicon, even though the meaning is the same. The results implied that one language can offer more varieties in expressing similar ideas, and parallel corpus can be a good source for analyzing these differences.
Social Skills and Academic Competence Among Senior High School Students: A Basis for Guidance Program
Authors: Ruga Blesselda Kaye
Published: March 2024

To improve the academic success of Filipino students by not relying solely on acquired knowledge, this study aimed to investigate the correlation between social skills and academic competence among senior high school students of Cabuyao Institute of Technology. Through the developed guidance program, schools could better understand the importance of social skills, enabling students to communicate more effectively and excel academically. A total of 236 randomly chosen senior high school students of the Cabuyao Institute of Technology participated by responding to the two adopted questionnaires. The model was then analyzed and evaluated using the Mean, H-Comp Scale, Social Skills Rating System, and Pearson-product Moment Correlation. The findings showed a strong correlation between social skills and academic competency. In addition, the participants demonstrated a high degree of social skills and a moderate to acceptable degree of academic competency. The “EQUIP Program” was developed to address problems and challenges observed from the results that prevent academic enablers from performing at their highest level and to support them in developing stronger interpersonal skills. This program focuses on Personal and Social Development, Academic Development, and Enhancement of Competencies.
The Teaching Interns' Use of Kinesics as Non-verbal Communication in the Classroom
Authors: Caybot Krisha Mae , Datoy April John , Piit Arlyn , Suarez ArisPet Angeli , Tantog Alfer Jann
Published: March 2024

This study investigates the use of non-verbal communication, particularly kinesic behavior, by teaching interns during classroom instruction. The primary participants in this study are fourth-year teaching interns during the academic year 2022-2023 at a private higher education institution in Pagadian City, Philippines. The research approach employed is a case study with a qualitative methodology. The objective of this study is to examine the utilization of kinesics as a non-verbal communication tool by teaching interns in their interactions with students. It seeks to understand how teaching interns commonly employ kinesics and its perceived impact on students. Data for this study were gathered from various sources, including interviews conducted with ten teaching interns, feedback from three cooperating teachers, and insights from two students of the research participants. The findings indicate that the use of kinesics is beneficial for teaching interns. The incorporation of kinesics, such as postures, gestures, eye contact, and facial expressions, has created a dynamic classroom atmosphere and heightened students' engagement and the overall quality of instruction. It has positively influenced students' academic performance, leading to improved results and enhanced classroom behavior. Consequently, the integration of kinesics in the classroom supports effective communication between teaching interns and their students, resulting in clear and conducive instructional environments for learning.
Conflict Management Styles and Organizational Behavior of Public School Heads in The New Normal
Authors: Tagarda Mark Stephen
Published: March 2024

This study evaluated the organizational behavior and conflict resolution approaches used by public school heads in Calamba City's Cluster 9 Division. The study was conducted from April to May of 2023. Survey questionnaires were used in the study's descriptive correlational design and stratified random sampling to determine organizational behavior and conflict management approaches. The participants in the study were the school heads and teaching personnel in Cluster 9. There were 140 target respondents in all, and the cluster consisted of 6 public elementary and 2 secondary institutions. The researcher-made questionnaire underwent reliability testing using Cronbach's Alpha and pilot testing before data collection, with five experts validating it. The four-point Likert scale, mean, and Pearson r were used to assess the degree of organizational behavior and conflict management styles' application. An expert statistician who used thew the SPSS software received the collected data. The findings showed that school heads are proactive and skilled communicators with their staff. They use cooperative and accommodating resolution strategies, which is consistent with a supportive and less autocratic workplace. To improve the practices and utilization of conflict management techniques, a proposed enhancement program named Project CARP (Conflict Activity Resolution Program for School Heads in Cluster 9 Division of Calamba) was developed.
Closed Management System Relationship to Students’ Performance: Basis for a Sustainable Classroom Management Program
Authors: Liu Jingkun , Dellova Rovena I
Published: March 2024

Learning styles vary for effective classroom management depending on the appropriate contexts, activities, proper structure, and student empowerment. In China, leadership in schools and universities manifested the closed management requirement during the pandemic, which affected students’ academic performance. This policy causes various effects due to the volume of tasks, mixed feelings, and unstable social interaction. The purpose of the study is to explore the factors of a closed management system and how they affect students’ academic performance towards effective learning and teaching.

This study employed a descriptive research design with a quantitative approach using PLS-SEM. There are 341 students’ participants chosen purposefully at Qingdao Vocational College of Aviation Technology. The findings indicate that well-being significantly affects students’ performance. Factors like, fear of being delayed, student participation, family support, and instructor support do not have a substantial direct effect on academic performance. It can be improved by enhancing and facilitating learners’ environmental conditions and promoting well-being.

Today, there are limited studies on the impact of the closed management system on students ‘academic performance. Existing studies concentrate on the political and cultural variables that influence the educational system rather than focusing on a particular mechanism. This aspect requires a systematic plan to create a learning environment that prioritizes students’ emotional and academic performance; thus, recommending programs for sustainable classroom management is encouraged.
ASTROCITOMA ANAPLASICO DE REGION PINEAL SEGUIMIENTO A 4 AÑOS
Authors: Hernandez Zamora Cesar Ivan , Castañeda Aguayo Franscisco , Valdez Orduño Ricardo , Hernandez Salazar Manuel
Published: March 2024

Introduccion:

Los tumores de la región pineal, representan una variedad heterogénea de neoplasias primarias de baja incidencia, donde se incluyen a los tumores de origen germinal y los tumores del parénquima pineal. El astrocitoma anaplásico es todavía de  una frecuencia más baja en esta región, y su pronóstico de sobrevida de este tipo de tumor es relativamente corto.

Metodo.

Presentamos el caso de una paciente femenina de 16 años de edad con diagnóstico tisular de astrocitoma anaplásico cerebral de región pineal, el tratamiento, evolución  y el resultado en 4 años de seguimiento.

Discusión.

El astrocitoma anaplásico tiene una sobrevida corta de acuerdo a nuestra revisión, y los tumores del parénquima pineal son menos frecuentes que los germinomatosos, el manejo elegido en este caso fue basado en las recomendaciones internacionales, obteniendo un seguimiento de 4 años lo que lo hace un caso de éxito, contrario al pronóstico común de su  histología.

Conclusion.

El astrocitoma anaplasico de la region pineal es un tumor poco frecuente, el haber realizado una resección quirúrgica amplia ante una histología de alta malignidad influye para que la paciente presente una sobrevida libre de enfermedad arriba del promedio, al presentar este caso esperamos aportar un caso a las series de estos tumores con una evolución libre de enfermedad y estable.
impacto de las malas noticias en las enfermedades neurológicas: el reto en la comunicación médico-paciente
Authors: Trujillo de los Santos Zoila , Paz Rodríguez Francisco , Sánchez Guzmán María Alejandra
Published: March 2024

Objetivo: En el contexto de las enfermedades neurológicas con frecuencia se comunican malas noticias. Describimos la forma en que se dan/reciben malas noticias en la relación médico-paciente. 
Material y Método: Estudio transversal descriptivo mediante encuesta, participaron 50 neurólogos y 145 pacientes con enfermedad neurológica. Se elaboró un cuestionario Ad hoc, para valorar la comunicación/recepción de malas noticias.  
Resultados: Únicamente 11% de los médicos siempre las informan. Respecto a la formación, el 56% aprendió viendo a otros especialistas. Para los pacientes, la notificación del diagnóstico es la “mala noticia" más frecuente (53.4%). Tanto los neurólogos como los pacientes reportan que el modo de comunicación fue verbal 85.5% y 36.0% respectivamente. En la expresión emocional, el 52% de los médicos señalaron que permiten al paciente expresarse, solo el 4.8% de los pacientes dijeron que pudieron expresar su emoción.
Conclusión: Los médicos no reciben capacitación en el tema. Estos resultados sugieren que deben hacerse adecuaciones en la formación de los neurólogos, que incluya herramientas que favorezcan la comunicación dialógica.
Charms from the Archival Sources (the 18th – the first third of the 20th centuries). Vol. 2
Authors:   Gorky Institute of World Literature, Russian Academy of Sciences, Toporkov Andrey , Ippolitova Aleksandra ,   Institute of Slavic Studies, Russian Academy of Sciences
Published: March 2024

The second volume of the edition continues the series of publications devoted to the magical folklore of the East Slavic peoples. The book includes more than 500 texts extracted from the archives of Moscow, St. Petersburg and Saratov, including unique verbal charms designed to heal from various diseases and damage, appease judges, protect from enemy weapons, bewitch, cast melancholy, etc. The scientific apparatus of the book includes an introductory article, comments, a functional index of verbal charms, an index of proper names and a bibliography.
Improving Subsidence Modelling of Different Depth Domains in the Mekong Delta
Authors: Minderhoud Philip , Guzy Artur , Baldan Selena , Xotta Riccardo , Lexmond Bente , Zoccarato Claudia , Teatini Pietro
Published: March 2024

The Mekong delta, one of the largest deltas in the world, is densely populated and important for food production. As the delta plain is lowly elevated, less than a meter on average above local sea level, it is vulnerable to sea-level rise and land subsidence. The delta experiences high rates of natural compaction at its coast) while human activities associated with land-use change , urbanisation and intensified groundwater exploitation are accelerating subsidence further. At present the delta experiences high rates of land subsidence, with a delta-wide average rate exceeding 10 mm/yr and local rates as high as 60 mm/yr. As a result, the relative sea-level rise in the Mekong delta is dominated by land subsidence and forms an existential threat to the delta. Deltaic subsidence is the cumulative effect of various drivers and processes in the subsurface, that can be both of natural and anthropogenic origin. As a result, subsidence can be both spatially and temporally highly variable within a delta. Subsidence caused by natural processes is unavoidable and can only be countered by adaptation, such as managed sedimentation strategies to build elevation through sediment deposition, while human-induced subsidence can be reduced or mitigated following a proper strategy. In recent years the number of studies on subsidence in the Mekong delta has increased considerably, from direct measurements at a few locations in the delta using relative surface elevation tables and dedicated subsidence monitoring stations delta-wide InSAR estimates. These estimates, combined with land-use change detection, revealed the spatial-temporal evolution and land-use change impacts on subsidence and detailed analyses of differential, depth-dependent subsidence in urban areas in the delta. Two different numerical models were created targeting distinct subsidence processes: 1) groundwater extraction-induced aquifer-system compaction, consequently used to create future elevation projection under different extraction scenarios, and 2) natural compaction of shallow sediments following Holocene delta progradation. This contribution provides an overview of past and ongoing numerical advances in subsidence modelling in the Mekong delta and provides an outlook for future work.
Explaining land subsidence variation along the north coast of Java for Semarang and Pekalongan, Indonesia
Authors: Mous Thaem , Veen Bastien , Oost Reinier , Akmalia Rizka , Dam Rien , Handayani Wiwandari , Oude Essink Gualbert , Minderhoud Philip
Published: March 2024

This study investigates the significant land subsidence in the cities of Semarang and Pekalongan on the north coast of Java. High land subsidence rates of several cm up to dm per year have being reported, directly contributing to relative sea-level rise. This research uses PS-InSAR data to analyze the spatial and temporal variations in subsidence and identify its causes, which are expected to be both natural and human-induced. Subsidence in both the Semarang and Pekalongan study areas show a clear relation with geology, with high rates (>10 cm/yr) occurring in unconsolidated coastal geological units. In Pekalongan, subsidence rates and patterns strongly correlate to increased anthropogenic activities and population density. In Semarang-Demak, this correlation is less strong, presumably due to the profound geological division between subsidence prone geological units overprinting the InSAR signal. However, the high rates of subsidence and their spatial occurrence clearly indicate also human-induced subsidence in the Semarang-Demak study area. The goal is to improve understanding of these processes, increase awareness of land subsidence, and aid in developing effective mitigation measures.
The Golden Mean Inventory: A New Approach to Studying Character Strengths Imbalances Across Contexts
Authors: McGrath Robert E. , Niemiec Ryan , Westrich Bina
Published: March 2024

We introduce a new instrument called the Golden Mean Inventory (GMI). Founded on the proposition that the evaluation of underuse or overuse of character strengths represents an important extension of the understanding and applied use of character strength concepts, the GMI was developed as a 72-item instrument addressing underuse/optimal use/overuse in each of the 24 VIA character strengths in three contexts: work/school, relationships, and goal pursuit. Four a priori hypotheses were largely supported. Relationships with demographic variables were generally negligible. We envision a number of benefits from the GMI, including a model that effectively integrates concepts of positive and negative functioning, idiographic assessment appropriate for applied settings, and context-specific patterns of strengths use. The evidence provided here raises important questions about whether high scores on measures of positive functioning combine individuals who are operating in a highly effective manner with others who are demonstrating “too much of a good thing.”
How does psychedelic use relate to aspects of religiosity/spirituality? Results from a birth cohort study and a prospective longitudinal study
Authors: Cherniak Aaron D. , Granqvist Pehr
Published: March 2024

Psychedelics have long been used in religious and healing rituals and a recent wave of scientific research has examined the potent effects of psychedelics, including how the experiences they elicit are often described as spiritual, religious, or mystical (Griffiths et al., 2018). However, while studies have focused on psychedelics’ acute effects, limited research has examined the role of psychedelic experiences in the context of lifespan development generally, and religious/spiritual development specifically. In two studies, we assess the relationship between lifetime psychedelic use and aspects of religiosity. First, using data from multiple birth cohort studies – the 1958 National Child Development Study and the 1970 British Cohort Study (both, N>11,000) – we explore the relationship between lifetime psychedelic use and religious affiliation (i.e., denomination), religious beliefs, and religious attendance, as well as changes in these factors from childhood or adolescence to adulthood. In a second complementary study, we examine the association between psychedelic use and changes in sense of religiousness and spirituality over a two-month period among people who reported psychedelic use in a representative sample from the UK and US (N=9,732). We will contextualize our findings in recent research into psychedelics and the psychology of religion and discuss relevant ethical considerations.
A purely social theory of consciousness
Authors: Poder Endel
Published: March 2024

The mainstream scientific research of consciousness attempts to find brain mechanisms that make consciousness to appear in a single human brain. This program has not been very successful. Many researchers in the past have argued that consciousness cannot appear in a single brain but requires socially interacting agents. I believe that this is a better starting point for scientific understanding of consciousness.
Pengaruh Profitabilitas Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019
Authors: Elvira Bella , Siregar Akbar , Dalimunthe Hasbiana
Published: March 2024

This research aimed to analyze the effect of profitability and sales growth against tax avoidance. Measurement of tax avoidance in this research is used Effective Tax Rate (ETR). The population in this research is the Food and Beverage companies listed in Indonesia Stock Exchange in 2015-2019. The data used in this research is a secondary data obtained from www.idx.co.id. The selected sample were 9 companies obtained by purposive sampling method.  The data analysis method in this research are descriptive statistics, multiple linear regression analysis, classic assumption tests, and hypothesis testing using Software Statistical Product and Service Solution (SPSS) ver. 23. The results of this research showed that profitability and sales growth has a negative and significant effect on tax avoidance. This means if profitability and sales growth is increase then tax avoidance will decrease.
Pengaruh Penerapan Profitabilas Dan Economic Value Added Terhadap Return Saham Pada Perusahaan Food and Beverages Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019
Authors: Sinabang Gabriella , Mahzura T. Alvi Syahri , Siregar Muhammad Akbar
Published: March 2024

This study aims to determine whether Return on equity, Earning per share and Economic value added partially and simultaneously affect Stock Returns in Food and Beveragess companies listed on the Indonesia Stock Exchange. The indendent variables used in this study are Return on equity, Earning per share and Economic value added, while the dependent variable is Stock Return. The population in this study were 26 food and beverage companies listed on the Indonesia Stock Exchange for the period 2015-2019. In this study, researchers took samples using purposive sampling technique which aims to determine the sampling criteria by making special characteristics that match the research objectives, so that from 26 companies to 14 companies that become the criteria in this study. The type of data in this research is quantitative data. The data source used is secondary data. The data analysis technique used is multiple regression analysis and then hypothesis testing using SPSS. The results showed that partially Return On Equity (X1) have a positive and significant effect on Stock Returns, while Earning Per Share (X2) have a positive and significant effect on Stock Returns, and Econimic Value Added (X3) have a positive and significant effect on Stock Returns, and simultaneously Returns. on equity, Earning per share and Economic value added have a positive and significant effect on stock returns.
Pengaruh Capital Intensity, Sales Growth, Kepemilikan Institusional Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2016 – 2019
Authors: Iqbal Iqbal , Anindya Desy Astrid , Pane Aditya Amanda
Published: March 2024

This study aims to determine whether capital intensity, sales growth, and institutional ownership have an effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. This type of research is causal associative. The population in this study were 120 manufacturing companies. This study uses purposive sampling as a sampling technique with certain criteria, and obtained a sample of 29 manufacturing companies. The type of data used is quantitative data with secondary data sources. The data collection method used is the documentation method. The analytical technique used in this study is descriptive analysis, classical assumptions, multiple linear regression, and hypothesis testing with the help of SPSS Version 25 software. The independent variables used in this study are capital intensity, sales growth, and institutional ownership. The dependent variable used in this study is tax avoidance. The results of the study show that partially, the capital intensity variable has a significant negative effect on tax avoidance, the sales growth variable has a positive and significant effect on tax avoidance, and the institutional ownership variable has a positive and significant effect on tax avoidance, and simultaneously shows that all independent variables have a positive effect and significant to the dependent variable.
Pengaruh Balanced Scorecard dan Komitmen Organisasi terhadap Kinerja Manajemen Pada Perusahaan PLTU Pangkalan Susu Operation and Maintenance Services Unit Langkat
Authors: Sitepu Eli Tesalonica , Siregar Ali Usman , Warsani Warsani
Published: March 2024

The purpose of this study was to determine the effect of the balanced scorecard and organizational commitment on management performance at the PLTU Pangkalan Susu Operation and Maintenance Services Unit Langkat company. The type of research used by researchers in this study is the associative type. The sample in this study amounted to 40 respondents (Senior Manager, Manager, Assistant Manager) who work in Company Operations. The type of data in this research is the type of quantitative data. The source of data used in this study is the primary source. Data collection techniques used in this study used a collection technique with a questionnaire. The data analysis technique used in this study was IBM SPSS Statistics version 26.00. The results showed that the Balanced Scorecard had a positive and significant effect on Management Performance. Organizational Commitment has a positive and significant effect on Management Performance. Balanced scorecard and organizational commitment have a positive and significant impact on Management Performance at the PLTU Pangkalan Susu Operation and Maintenance Services Unit Langkat Company.
Pengaruh Sistem Akuntansi Penjualan Kredit dan Penagihan Piutang Terhadap Pengendalian Intern Piutang Tak Tertagih Pada Perum Perumnas Regional 1 Medan
Authors: Dani Rama , Siregar Retnawati
Published: March 2024

This study aims to determine whether the credit sales accounting system and accounts receivable collection accounting system partially affect the internal control of uncollectible accounts at Perum Perumnas Regional 1 Medan. This type of research uses quantitative methods. The population in this study were all manager assistant managers and employees at Perum Perumnas Regional 1 Medan as many as 150 people. Sampling based on a purposive sampling approach, the sample in this study is all managers, assistant managers, employees of marketing and sales, and employees of the finance department as many as 30 people. The data analysis technique used is descriptive statistics. Tests were carried out by testing data quality, namely validity and reliability tests, classical assumption tests, namely normality tests, multicollinearity tests, and heteroscedasticity tests, multiple linear analysis tests, and hypothesis testing, namely partial test (t test) and determination coefficient test (r2). using the SPSS application version 24. The results of this study indicate that the credit sales accounting system has a positive and significant effect on the internal control of bad debts and the collection accounting system has a positive and significant effect on the internal control for uncollectible accounts at Perum Perumnas Regional 1 Medan.
Sukuk Characteristics and Financial Performance Among Top 100 Listed Companies in Malaysia
Authors: Hazrin Noor Arzmyra , Amir Aliana Shazma , Mohd Radzi Siti Nor Junita
Published: March 2024

This study examines the relationship between sukuk characteristics and financial performance by top 100 Malaysian public listed companies. The study uses 100 firm-year observations drawn from the population of non-financial companies in 2021. To achieve the objectives of this study, quantitative method of analysis is employed. Agency theory supports the application of several governance strategies to control "agents'" behaviour in organizations Thus, new financial instrument called sukuk has given rise to several concerns. Using multiple regression analysis, the results reveal that sukuk issuance and sukuk ratings have a positive significant impact on financial performance. The findings imply that the fact that the incentives for sukuk rely on the project's income or profit is another significant way they vary from traditional bonds. Additionally, the higher rated sukuk or known as investment grade sukuk, the safer and stable investment by the sukuk holders which may enhance financial performance. The present study is unique as it helps the researcher and others to explore the practice and prospect of sukuk market in Malaysia. Exploring new practice of sukuk in Malaysia will help to understand the importance of invest in sukuk as it can lower the risk of the company’s portfolio.
Effect of Taxpayer Awareness, Tax Knowledge, and Tax Socialization on Taxpayer Compliance in Paying Land and Building Tax
Authors: Pransiska Windi , Wardhani Irine Ika
Published: March 2024

Land and Building Tax is an important income for each region, therefore each local government has its own way to optimize income from the land and building tax sector. This study aims to examine and analyze the effect of taxplayer awareness, tax knowledge, and tax socialization on taxpayer compliance in paying land and building taxes in Cinta Rakyat village, Percut Sei Tuan District. This study uses primary data where data is collected directly from the results of questionnaires. This research was conducted on land and building taxpayers in Cinta Rayat Village starting in March with a population of 2,125 taxpayers in 2022 with a sample of 96 respondents. The results of the analysis show that taxpayer awareness and knowledge of taxation partially affect taxpayer compliance. While the socialization of taxation partially has no effect on taxpayer compliance. The results of the analysis prove that taxpayer awareness, tax knowledge, and tax socialization partially affect taxpayer compliance.
Effectiveness of Financial Performance and Capital Structure on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange
Authors: Wulandari Mita , Dalimunthe Hasbiana , Siregar Retnawati
Published: March 2024

This study aims to determine the effect of financial performance and capital structure on the value of the company. This study uses secondary data in the form of company financial statements. Sampling using purposive sampling technique. Data analysis using classical assumption tests and multiple linear regression. The population of this study is food and beverage companies listed on the Indonesia Stock Exchange for the 2015-2019 period with a total sample of 15 companies. The results of testing the first hypothesis show that Financial Performance has a significant positive effect. The results of testing the second hypothesis show that the Capital Structure has a significant positive effect. The results of the third hypothesis test show that Financial performance (X1) and Capital Structure (X2) have a Simultaneous effect on Company Value (Y). Advice for investors to pay attention to the profitability and capital structure generated by the company in order to obtain higher returns
On The Consequence Of Covid-19 Pandemic On Stock Price: Indonesia Case
Authors: Perangin-angin Putri Seila , Sebayang Minda Muliana , Purba Linda Lores
Published: March 2024

This study aims to analyze the effect of PBV, inflation, exchange rates, interest rates and transaction volume on stock prices during the Covid-19 pandemic and identify differences in stock price and transaction volume before and after the Covid-19 pandemic (Case Study on Companies Listed in IDX for the 2019-2020 period). The independent variables used in this research are PBV, inflation, exchange rate, interest rate and transaction volume. The dependent variable used is the stock price. The population used in this study are companies listed on the Indonesia Stock Exchange in 2019-2020, totaling 716 companies. This study takes samples using purposive sampling method and there are 603 companies that are considered worthy of being the research criteria. The data analysis technique used is multiple linear regression and Wilcoxon Signed Rank Test. The results showed that partially the PBV variable had a positive and significant effect on stock prices and the exchange rate variable had a significant negative effect on stock prices during the Covid-19 pandemic. Meanwhile, inflation variables, interest rates and transaction volume have no effect on stock prices during the Covid-19 pandemic. There are differences in the price and volume of stock transactions before and after the Covid-19 pandemic.
Bond Characteristics and Financial Performance Among Top 100 Listed Companies in Malaysia
Authors: Sufian Nurul Suhada , Amir Aliana Shazma , Mohd Radzi Siti Nor Junita
Published: March 2024

This study examines the relationship between bond characteristics and financial performance by top 100 Malaysian public listed companies. The study uses 100 firm-year observations drawn from the population of non-financial companies in 2021. To achieve the objectives of this study, quantitative method of analysis is employed. Using multiple regression analysis, the results reveal that bond issuance and bond ratings have a positive significant impact on financial performance. The findings imply that the fact that the advantage of keeping bonds over stocks for investors is that bonds have a positive rate of return with fixed income. The performance of bonds further surpasses risk adjustment levels. Besides, the higher rated bond or known as investment grade bond the safer and stable investment by the bondholders which may enhance financial performance. The present study is unique as it helps the researcher and others to explore the practice and prospect of bond market in Malaysia. Exploring the practice of bonds in Malaysia, it will help to readers to understand the importance of invest in bond as it can lower the risk of the company’s portfolio.
Pengaruh Penggunaan Teknologi Informasi Sistem Informasi Manajemen Daerah (Simda) Pendapatan Terhadap Nilai Informasi Laporan Keuangan Pemerintah Kota Gorontalo
Authors: Mattoasi Mattoasi , Musue Didiet Pratama , Abas Winra Gita
Published: March 2024

This study aims to see the influence of information technology based on regional management information system (SIMDA) revenue on the value of financial reporting information of the Gorontalo City Government. In answering the research hypothesis, quantitative research methods are used through distributing questionnaires to 58 respondents (employees) at the regional finance agency of Gorontalo  City. The data obtained were analyzed using SPSS 22 for windows.ased on the research results, it shows that the use of information technology (SIMDA)  income affects the value of financial reporting information of the Gorontalo City Government by 57.3%, while the remaining 42.7% is explained by other variables not examined in this study.
Pengaruh Content Marketing dan Social Media Marketing Terhadap Costumer Engagement pada Generasi Z Pengguna Aplikasi Shopee di Fakultas Ekonomi Dan Bisnis Universitas HKBP Nommensen Medan
Authors: Naibaho Tresia L. , Lubis Adelina , Effendi Ihsan
Published: March 2024

Social media is currently used as a platform for companies to introduce their products. Engagement can help companies to know their consumer behavior. This study aims to determine the effect of content marketing and social media marketing on customer engagement in Generation Z of Shopee application users at the Faculty of Economics and Business, HKBP Nommensen University, Medan. This study uses quantitative methods. This study has a population of 191 consumers using the Slovin formula, the sample used is 66 respondents. The findings in this study are content marketing (X1) has a positive and significant effect on customer engagement with a partial test, where the results obtained are T-value(3.805) Ttable (1.669) and the significance level is 0.00 0.1. For social media marketing (X2), it has a partial effect on customer engagement with T-value (3.081) T table (1.669) where the significance level is 0.003 0.1. In the coefficient of determination test, it was found that content marketing and social media marketing had an effect of 0.432 with a percentage value of 43,2% on customer engagement.
Deteksi Kecurangan Laporan Keuangan Melalui Fraud Diamond Studi Pada Badan Usaha Milik Negara Periode Tahun 2015-2018
Authors: Septerini Nadya , Rizani Fahmi , Kadir Kadir
Published: March 2024

Penelitian ini dilatarbelakangi oleh meningkatnya kasus kecurangan laporan keuangan berdasarkan hasil survey Association Of Certified Fraud Examiners Indonesia pada tahun 2012-2016. Penelitian ini bertujuan untuk menguji pengaruh diamond fraud terhadap kecurangan laporan keuangan pada Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia. Variabel tekanan terdiri atas stabilitas keuangan, tekanan eksternal, kebutuhan keuangan individu, dan target keuangan. Variabel peluang terdiri dari sifat industri, ketidakefektifan monitoring, dan transaksi pihak istimewa. Variabel rasionalisasi terdiri  total akrual dan pergantian kantor akuntan publik. Variabel kemampuan terdiri dari pergantian direksi. Sampel dalam penelitian ini ditentukan menggunakan metode purposive sampling. Analisis regresi logistik digunakan untuk menguji penelitian ini. Hasil penelitian ini menunjukkan bahwa stabilitas keuangan, tekanan eksternal, kebutuhan keuangan individu, target keuangan, sifat industri, ketidakefektivan monitoring, transaksi pihak istimewa, total akrual, pergantian kantor akuntan publik tidak berpengaruh terhadap kecurangan laporan keuangan. Pergantian dewan direksi  berpengaruh terhadap kecurangan laporan keuangan.
Pengaruh Biaya Operasional Terhadap Produktivitas Kerja di PD. Baratala Tuntung Pandang Tahun 2020-2021
Authors: Amelia Noor , Anjaswari Gati , Mustaqim Mustaqim
Published: March 2024

This study aims to determine the effect of operational costs on work productivity at PD. Baratala Tuntung Pandang in 2020-2021. The research method used is a quantitative research method with secondary data obtained from the company's quarterly profit and loss reports for 2020-2021. This research was conducted at the Baratala Tuntung Pandang Regional Company, one of the regional companies in Tanah Laut Regency. Data analysis techniques used quantitative data analysis through simple linear regression analysis, correlation coefficient analysis, and coefficient of determination analysis. The results of the correlation hypothesis test show that there is a very strong correlation between direct operational costs and work productivity with a correlation coefficient of 0.909 while the results of the indirect operational costs hypothesis test have no correlation with work productivity with a correlation coefficient of -696. Based on the results of the t test, it can be concluded that H0 is rejected and H1 is accepted, which means that operational costs directly affect work productivity in PD. Baratala Tuntung Pandang. This can be seen from the calculation of the t test where the t-count value is greater than the t-table value (5.340 2.571). In addition, direct operational costs also have a direct relationship with work productivity, so that if the value of operational costs increases, the value of work productivity will also increase.
Analisis Kepuasan Pelanggan dengan Menggunakan Metode 7P pada Kedai AA
Authors: Saragih Inova Klara , Nugraha Andhyka Tyaz , Wahyudi Rizqi
Published: March 2024

Kedai AA is one of the culinary businesses that is experiencing increasingly fierce competition, the competition that occurs is due to the increasing number of businesses that are similar to Kedai AA. In facing this competition, it is necessary to have a marketing mix to be able to encourage the level of customer satisfaction which is able to increase profits for each business. The goal to be achieved from this study is to find out and see how the relationship between the 7P independent variables has on customer satisfaction at the AA store. The approach used in this study is a quantitative approach by distributing questionnaires to customers at the AA shop using a Likert scale. In this study the population used was all customers at the AA Store with a sample of 110 respondents who were chosen deliberately and randomly with the criteria of being a customer of the AA Store. This study uses data testing methods through validity and reliability tests, and the SEM method is the method used to analyze data. The results obtained in this study are product variables have no relationship to customer satisfaction, price has an insignificant relationship, several other variables have a significant relationship, and all variables together have a relationship to customer satisfaction.
Pengaruh Struktur Organisasi dan Teknologi Informasi Terhadap Kualitas Sistem Informasi Akuntansi Pemerintah Desa di Kecamatan Kabila Bone Kabupaten Bone Bolango
Authors: Mattoasi Mattoasi , Pakaya Lukman , Chairunnisa Siti Fajrin
Published: March 2024

Penelitian ini bertujuan untuk mengetahui Pengaruh Struktur Organisasi dan Teknologi Informasi terhadap Kualitas  Sistem Informasi Akuntansi Pemerintah Desa di Kecamatan Kabila Bone Kabupaten Bone Bolango. Penelitian ini menggunakan metode kuantitatif, dengan menyebarkan kuesioner kepada 40 responden. Hasil penelitian menunjukkan bahwa variabel Struktur Organisasi dan Teknologi Informasi berpengaruh terhadap Kualitas Sistem Informasi Akuntansi dengan besaran pengaruh 91,3% sedangkan sisanya yaitu sebesar 8,7% adalah pengaruh variabel lain yang ada dalam struktur teori tetapi tidak diuji dalam penelitian ini seperti variabel Sumber daya manusia, Pengetahuan akuntansi, latar belakang Pendidikan dan Pengalaman kerja.