bluuebunny/crossref_metadata_2025 huggingface dataset:
Hacia una enseñanza más adaptativa y eficiente en la educación superior: el impacto de la inteligencia artificial en la transformación de las estrategias docentes y el aprendizaje personalizado
Authors: Borja López Yolanda Azucena , Gutiérrez Constante Gonzalo Federico , Zapata Achig Víctor Hugo , Salinas Montemayor Alberto Daniel
Published: February 2025

En el ámbito de la educación superior, la transformación digital ha propiciado la reconfiguración de las estrategias pedagógicas, orientándolas hacia enfoques más adaptativos y eficientes que potencian la enseñanza y el aprendizaje. En este contexto, la inteligencia artificial (IA) se ha consolidado como un recurso estratégico que posibilita la personalización del aprendizaje mediante sistemas avanzados de análisis del desempeño estudiantil, los cuales ajustan los contenidos y metodologías en función de las necesidades individuales. El objetivo principal de la implementación de la inteligencia artificial (IA) en la educación superior fue mejorar la calidad del proceso educativo mediante la personalización del aprendizaje y la optimización de las estrategias docentes, adaptando los contenidos y metodologías a las necesidades individuales de los estudiantes. Además, se busca facilitar la automatización de tareas administrativas y evaluativas, permitiendo a los docentes centrados en la interacción pedagógica. La metodología del estudio incluyó una revisión exhaustiva de la literatura sobre el impacto de la inteligencia artificial en la educación, permitiendo analizar cómo la integración de sistemas inteligentes en las aulas ha reorganizado las dinámicas tradicionales de enseñanza. La integración de la inteligencia artificial en la educación superior ha permitido transformar las estrategias docentes, promoviendo una enseñanza más adaptativa y eficiente. A través del análisis de datos en tiempo real y el aprendizaje automático, las plataformas basadas en IA pueden identificar las necesidades individuales de los estudiantes, ajustando los contenidos y metodologías para optimizar su proceso de aprendizaje.
Monitoring Open Science in The Netherlands
Authors: Bezuidenhout Louise , Leeuwen Thed van , Morselli Francesca
Published: February 2025

The transition towards open research practices has been a longstanding priority for Dutch academics. Over the last decade, the bottom-up support for open research practices has been accompanied by consolidated, national-level support. This country-level initiative has resulted in the 2017 National Plan for Open Science (NPOS) and the 2022 Open Science in 2030 in the Netherlands.
The compliance of local self-government financing rules in the Republic of Serbia and the Republic of Srpska with the European Charter of Local Self-Government
Authors: Hadži Stević
Published: February 2025

A necessary precondition for the existence and functioning of local self-government is the existence of appropriate financial resources. The European Charter of Local Self-Government is an important legal act regarding the question of local self-government in general, including its financing, since this act sets a number of standards that represent a common frame for national legislators. This paper tends to analyse the legislation of the Republic of Serbia and the Republic of Srpska concerning financing and its compliance with the principles from the Charter. In order to achieve this goal, dogmatic and comparative methods will be used, as well as statistical data. Upcoming analysis will show that the legislation in Serbia and Srpska is not in toto in accordance with the standards prescribed in the Charter regarding the financing of local self-government units.
Trajectory tracking of chemical engineering robotic arms based on improved nonlinear active disturbance rejection control
Authors: Peng Xinmei , Cai Xinyuan , Zhou Weijie , Li Wei
Published: February 2025

With the increasing demand for automation and precision in chemical engineering processes, robotic arms play a crucial role in enhancing production efficiency and product quality. Traditional control methods often struggle to cope with the complex dynamic environments and unpredictable disturbances inherent in chemical engineering applications. This study presents an improved Nonlinear Active Disturbance Rejection Control (NLADRC) method for dynamic trajectory tracking of chemical engineering robotic arms. Leveraging the support of the Yunnan Province Major Science and Technology Project, the proposed NLADRC framework integrates an enhanced disturbance observer and adaptive control strategies to effectively mitigate unknown disturbances and parameter variations. Experimental results demonstrate that the NLADRC method significantly outperforms traditional PID and standard ADRC controllers in terms of tracking accuracy, response speed, and robustness. The findings provide a robust theoretical foundation and practical guidelines for the deployment of advanced control strategies in chemical engineering robotic systems.
Viticultura y desarrollo local en los municipios de Jumilla y Yecla (Murcia)
Authors: Morales Yago Francisco Jose , Martínez Puche Antonio
Published: February 2025

La viticultura ha supuesto durante muchas décadas uno de los principales motores económicos en los términos municipales de Jumilla y Yecla, la creación de puestos de trabajo, el cultivo sostenible de la tierra y el creciente desarrollo del enoturismo son los resultados más evidentes de esta actividad agrícola, aunque también aparecen importantes amenazas como son la competitividad de los cultivos intensivos, la subida de precios de inputs productivos y la falta de relevo generacional. A través una metodología mixta basada en la explotación de datos estadísticos y una serie de entrevistas en profundidad y trabajo de campo, se ha elaborado un diagnóstico DAFO-CAME que ayudará a comprender la realidad actual del viñedo y ofrecer posibles alternativas de futuro, además de dar a conocer las fortalezas y oportunidades ofrecidas por la actividad vitivinícola en los tiempos actuales para el desarrollo socioeconómico de esta comarca situada en el norte de la Región de Murcia. Las características físicas y situación geográfica ofrecen una economía agrícola en pleno desarrollo y, en el caso del viñedo una garantía en el mantenimiento del paisaje, el equilibrio ecológico y la conservación de los suelos, la flora y la fauna.
Climate Change and the International Regulation
Authors: Putnoki Zsuzsanna
Published: February 2025

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Legal Clinic as a Promising Alternative Instrument in Hungary
Authors: Tóth Judit
Published: February 2025

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A „V4-ek” alapjogvédelmi rendszerének lényegéről
Authors: Cservák Csaba
Published: February 2025

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Hatalommegosztás a magyar eszmetörténetben
Authors: Egri-Kovács Krisztián
Published: February 2025

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Sumptus studiorum – A gyermek tanulmányi költségeinek betudásmentessége az európai jogfejlődésben
Authors: P. Szabó Béla
Published: February 2025

A tanulmány egy Digesta-szöveghely (D. 10,2,50) értelmezésének történetét mutatja be azeurópai jogfejlődésben. A szöveghely sajátossága, hogy a középkortól kezdődően a rendelkezéseredeti céljától jelentősen eltérő értelmezést kapott. Ulpianus klasszikus kori szövegét aközépkortól a XIX. századig vélhetően jogpolitikai okokból folyamatosan félreértelmezték ésegy, a felsőfokú tanulmányokat privilegizáló értelmet adtak neki. Ez azt jelentette, hogy atanulmányi költségekre a szülők által, a szülők életében biztosított költségeket a szülőkhagyatékának felosztása során az azt kapó fiúnak nem kellett beszámítani a saját örökrészébe,és az ilyen juttatás a kötelesrész kiszámításánál is mentesült a figyelembe vétel alól. A vizsgáltulpianusi fragmentum sajátos értelmezése jó példája lehet a jogpolitikai törekvések és aszövegek történeti értelmezése összjátékának.
Jog/tudomány
Authors: Szabó Miklós
Published: February 2025

Minthogy a tudományosság mintáját és mércéjét az egzakt tudományok – kitüntetetten atermészettudományok – kínálják, a jogtudomány védekező pozícióba szorul. A jogtudománymint gyakorlati, cselekvésre irányuló tudás, dogmatikai természettel bír. Ez azt jelenti, hogyegyedi esetek által felvetett kérdéseket kell megválaszolni, azonban ez nem lehetségesbizonyossággal: megállapításait nem tudásként, hanem (igazolt) vélekedésként tudjamegfogalmazni. A tanulmány vizsgálat alá veszi egyfelől a jog-, másfelől atermészettudományok karakterét a jog mint mesterség, az ítélőerő, a két természet, a kritikairacionalizmus, a narrativitás címek alatt, és arra következtet, hogy bár e két tudományterületkarakterjegyei a XX. század során jelentősen közelítettek egymáshoz, az a logikai tér, amelybenmegfogalmazzál tételeiket, fenntartja a jellegbeli különbözőségeiket.
A természet mint kérdés
Authors: Karácsony András
Published: February 2025

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Az angol egyetemi jogászság empirikus vizsgálata. Recenzió Fiona Cownie: „Legal Academics: Cultures and Identities” című könyvéről
Authors: Badó Attila
Published: February 2025

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Analisis Ekstrakurikuler Olahraga terhadap Karakter Siswa di SMP Darul Ilmi Banyuwangi
Authors: Afif Muhammad , Santoso Danang Ari , Setiabudi Moh. Agung
Published: February 2025

Penelitian ini bertujuan untuk menganalisis pengaruh ekstrakurikuler olahraga terhadap pembentukan karakter siswa di SMP Darul Ilmi Banyuwangi. Menggunakan pendekatan kuantitatif dengan desain survei deskriptif, penelitian ini melibatkan 84 siswa populasi dengan 22 siswa kelas VII-A putra sebagai responden. Data dikumpulkan melalui angket yang terdiri dari 31 item terkait ekstrakurikuler olahraga dan 31 item terkait karakter siswa, yang diukur dengan skala Likert. Hasil penelitian menunjukkan bahwa sebagian besar siswa (70,6%) terlibat aktif dalam kegiatan ekstrakurikuler olahraga, dengan rata-rata skor 102 yang tergolong tinggi. Karakter siswa juga menunjukkan hasil yang positif, dengan rata-rata skor 99, mengindikasikan bahwa banyak siswa memiliki karakter yang baik. Analisis korelasi Pearson menunjukkan hubungan yang kuat (r = 0,78) dan signifikan (p = 0,001) antara keterlibatan dalam ekstrakurikuler olahraga dan pembentukan karakter siswa. Temuan ini sejalan dengan teori yang menyatakan bahwa olahraga dapat membentuk nilai-nilai moral seperti disiplin, tanggung jawab, kerja sama, dan sportivitas. Meskipun sebagian besar siswa menunjukkan karakter positif, tantangan seperti keterbatasan fasilitas, motivasi individu yang rendah, dan pengelolaan program yang kurang optimal masih menjadi hambatan. Oleh karena itu, penelitian ini menyarankan peningkatan variasi kegiatan olahraga, pelatihan bagi guru pembimbing, dan dukungan fasilitas yang lebih baik untuk meningkatkan efektivitas program ekstrakurikuler olahraga dalam pembentukan karakter siswa.
Why Australia’s Campaign Finance Reform is Likely to Face Constitutional Challenge
Authors: Twomey Anne
Published: February 2025

After decades of gridlock on campaign finance reform at the federal level in Australia, the major parties reached a deal to pass the Electoral Legislation Amendment (Electoral Reform) Act 2025 (Cth) on almost the last parliamentary sitting day before a forthcoming election. The new law will not take effect until after the election. It will lower the threshold for the disclosure of donations and ensure disclosures are published more quickly. It will also impose a cap on political donations and a cap on electoral expenditure. This all sounds like a great improvement for transparency and fairness in election campaigning. In theory, it is. So why and how could it be the subject of a successful constitutional challenge?
Akademinio jaunimo socialinis elgesys kuriant savo tapatumą postmodernistinėje visuomenėje
Authors: Kardelienė Laimutė
Published: February 2025

Straipsnyje nagrinėjamas akademinio jaunimo elgesys kuriant savo tapatumą postmodernistinėje visuomenėje. Tokios socialinio elgesio apraiškos, kaip automobilio vairavimas, pasirinkimą sąlygojo vartotojiškos visuomenės snobiškumas, kai tikrovėje, susiliejus materialiems ir semiotiniams-kultūriniams ištekliams, automobilis tampa komunikacijos priemone. Aptariami studentų vairavimą apibūdinantys poelgiai: saugos diržų naudojimas ir leistino greičio pažeidimai, vairavimas išgėrus alkoholio. Empiriniai duomenys leido atskleisti išvardytų poelgių sąsajas ir pateikti jų kaitą per aštuonerius metus. Įvairūs automobilio vairavimą nusakančių poelgių pokyčiai aptariami remiantis sociologine kontrolės teorija. Formuluojama prielaida, kad vartotojiškoje postmodernistinėje visuomenėje vyraujantį studentų gyvenimo būdą galima apibūdinti kaip egzistencinį eskapizmą. Akcentuojama pirminės socializacijos svarba pirmojo kurso studentui kuriant tapatumą akademinėje bendruomenėje.
Fiziškai neįgalių asmenų gyvenimo kokybė darbinės veiklos ir šeiminės padėties aspektais
Authors: Rėklaitienė Diana , Karpavičiūtė Simona , Požėrienė Jūratė
Published: February 2025

Pastaraisiais metais įvairioje mokslinėje literatūroje vis dažniau minima sąvoka gyvenimo kokybė (GK). GK tyrimų svarbą pripažįsta sveikatos specialistai, politikai ir įvairių sričių mokslininkai visame pasaulyje. Tai rodo vis didėjantis viešai skelbiamų mokslinių publikacijų skaičius apie GK tyrimus, tačiau kol kas Lietuvoje neįgalių asmenų GK tyrimai dar tik pradedami plėtoti. 2009 m. liepos ir rugpjūčio mėnesiais GK tyrimas buvo atliktas Landšafto terapijos ir rekreacijos centre (LPA) Monciškėse.
Antipolitinės nuostatos Lietuvoje: „piniginės“ partijos, privati tėvynė ir nepakeliama politinio gyvenimo našta
Authors: Baločkaitė Rasa
Published: February 2025

Šiame straipsnyje, remiantis focus grupių tyrimu, nagrinėjamas visuomenės požiūris į politiką bei politikus, populiariojoje, anot M. Eliade, sąmonėje egzistuojantys sąlyginai stabilūs politikų bei valdžios institucijų įvaizdžiai, subjektyvios žmonių nuostatos politikos atžvilgiu, taip pat kaip politika bei politikai yra suvokiami jų kasdieninio gyvenimo filosofijoje. Tyrimo tikslas – atskleisti, kokios žmonių nuostatos, patirtys,subjektyvios interpretacijos lemia jų nusivylimą ir nusišalinimą nuo politikos bei antipolitinių nuostatų formavimąsi Lietuvoje.
Sovietinės sistemos vertinimas ir požiūris į demokratiją Lietuvoje
Authors: Imbrasaitė Jūratė , Žilys Apolonijus , Bartuškaitė Miglė
Published: February 2025

Komunistinės sistemos prisiminimai daro poveikį piliečių lūkesčiams, elgesio modeliams demokratijos sąlygomis. Straipsnyje nagrinėjama sovietinės sistemos vertinimo įtaka požiūriui į demokratiją Lietuvoje. Atlikus reprezentatyvios visos Lietuvos gyventojų apklausos bei fokus diskusijų duomenų analizę, išskirtos dvi piliečių grupės, skirtingai vertinančios komunistinę sistemą Lietuvoje. Straipsnyje daroma išvada, kad komunistinę sistemą teigiamai vertinančius piliečius sieja nostalgija sovietmečio ekonominei gerovei, o neigiamai vertinantys komunistinę sistemą kvestionuoja sovietmečio deficitinę ekonomikos politiką ir visiškai nesieja jos su objektyvia demokratijos kokybe šiuolaikinėje Lietuvoje.
Diskriminacijos apraiškos: aktuali būklė bei tendencijos antidiskriminacijos srityje Lietuvoje
Authors: Okunevičiūtė Neverauskienė Laima
Published: February 2025

Lietuvoje diskriminacijos tematika viešojoje erdvėje atsirado tik po nepriklausomybės atkūrimo. Iki 1991 m. diskriminacijos klausimai nebuvo viešai analizuojami, diskriminacijos apraiškos nebuvo fiksuojamos atitinkamais statistiniais rodikliais.Mūsų šalyje trūksta statistinės informacijos apie skirtingų socialinių grupių socialinę ir ekonominę padėtį, taip pat duomenų apie diskriminacijos apraiškas įvairiose gyvenimo sferose ar veiklose, todėl ne visada galima pateikti atitinkamą statistinę informaciją apie galimos diskriminacijos požymį.Straipsnyje analizuojami lygybės statistikos rengimo klausimai Lietuvoje, remiantis įvairiais duomenų šaltiniais bei atliktais tyrimais vertinama diskriminuojamų grupių padėtis, aptariama įgyvendinama antidiskriminacinė politika bei jos tendencijos Lietuvoje.
Woman on Fire? Eine queer-/feministische Analyse zur Konstruktion von Wut in den Wechseljahren
Authors: Vehse Nurit
Published: February 2025

Das Thema Wechseljahre wird zunehmend öffentlich behandelt. Diese Bachelorarbeit rekonstruiert das Gefühl der Wut in entsprechenden Ratgebern. Sie zeigt auf, dass eine Dämonisierung weiblicher* Wut und eine Naturalisierung der Sorgebereitschaft jüngerer Frauen* transportiert werden kann. Derartige diskursive Praktiken bedürfen einer queer-/​feministischen Reflexion.
Soziale Arbeit im Kapitalismus – Möglichkeiten und Grenzen der Selbstorganisation von Adressat:innen?
Authors: Theopold Isabelle
Published: February 2025

Die Soziale Arbeit bewegt sich im Spannungsfeld zwischen individueller Unterstützung und gesellschaftlicher Kontrolle. In einer kapitalistischen Gesellschaft ist sie zugleich Instrument der Integration und Reproduktion sozialer Verhältnisse. Diese Arbeit untersucht, welche Möglichkeiten und Grenzen die Selbstorganisation von Adressat:innen in diesem Kontext hat. Anhand theoretischer und praxisnaher Herangehensweisen wird herausgearbeitet, inwiefern alternative Ansätze der Selbstorganisation der Adressat:innen zur klassischen Sozialarbeit bestehen und welche Herausforderungen sie mit sich bringen.
Organización del Trabajo: Claves para entender y gestionar la eficiencia
Authors: Carrasco Hernández Antonio José , Lozano Reina Gabriel
Published: February 2025

Este manual, titulado “Organización del trabajo: Claves para entender y gestionar la eficiencia” es un recurso práctico diseñado para estudiantes del Grado en Relaciones Laborales y Recursos Humanos. Ofrece una visión integral de las herramientas clave para analizar y gestionar la organización del trabajo en empresas. Se estructura en siete temas:

La organización del trabajo: presenta fundamentos como las variables que afectan los puestos de trabajo, la flexibilidad organizativa, el modelo de la firma flexible y el teletrabajo.
El sistema de producción: aborda importantes decisiones relacionadas con costes, productividad, análisis del punto de equilibrio, junto con decisiones estratégicas relacionadas con este sistema.
Planificación del sistema productivo: describe técnicas de planificación de la producción, implementación del sistema MRP y sus implicaciones en la organización del trabajo.
La gestión de proyectos: introduce el método ROY y analiza sus impactos en la gestión del trabajo y los recursos humanos.
La gestión de la calidad: explora conceptos de calidad, control, círculos de calidad, costes, certificaciones y su aplicación en empresas de servicios.
Just in Time: examina sus características, su implementación y los beneficios en la mejora de los sistemas productivos.
Transformación inteligente del trabajo: analiza el impacto de la inteligencia artificial en los métodos y tiempos de trabajo, destacando sus beneficios, desafíos y perspectivas futuras.
Este manual combina teoría y práctica mediante ejercicios y preguntas de evaluación, fomentando un aprendizaje aplicado. Su enfoque integral capacita a los estudiantes para asumir roles en recursos humanos, gestión de calidad y planificación organizativa, preparando a profesionales para enfrentar los retos del entorno laboral contemporáneo.
Knowledge on CPR among rural adults at Bangalore, India
Authors:   Department of Nursing Education, Sri Balaji Vidyapeeth (deemed - to be a university), Pondicherry, India, Ezhilarasi R. , Helen Shaji J.C ,   Department of Medical Surgical Nursing SRM College of Nursing, SRMIST, Chennai, Tamilnadu, India
Published: February 2025

Knowledge of cardiopulmonary resuscitation (CPR) among 253 adults in a rural area of Bangalore is of interest. The findings revealed a significant knowledge gap, with 81.4% of participants having inadequate understanding of cardiopulmonary resuscitation. Education level emerged as the sole demographic factor significantly associated with cardiopulmonary resuscitation knowledge, highlighting the importance of targeted educational initiatives. Despite prior exposure to cardiopulmonary resuscitation through various channels, widespread misconceptions persisted, emphasizing the need for practical, community-specific training programs. Hence, the need for equipping rural communities with essential life-saving skills to improve pre-hospital emergency care is highlighted.
Strategic Risk Management and Performance of Commercial State Corporations in Kenya
Authors: Munyao Diana Kambua , Deya Jared , Odollo Lawrence
Published: February 2025

This study examined the effect of strategic risk management on the performance of commercial state corporations in Kenya. The research explored four key strategic risk management factors: governance risk, reputational risk, external environmental risk, and compliance risk. A descriptive research design was employed, and data were collected from a sample of commercial state corporations operating in Nairobi County. The study utilized both primary and secondary data sources, with structured questionnaires administered to key stakeholders, including finance managers, human resource officers, and chief executive officers. Statistical tools such as multiple regression analysis and correlation tests were applied to determine the relationship between strategic risk management and organizational performance. The findings revealed that governance risk significantly influenced corporate performance, with effective oversight, transparency, and decision-making structures contributing to better organizational outcomes. Reputational risk was found to be a critical determinant of customer trust, investor confidence, and long-term sustainability. The study also established that external environmental risks, such as political instability and economic fluctuations, posed significant challenges to state corporations. Additionally, compliance risk emerged as a vital component, as organizations adhering to regulatory standards demonstrated improved efficiency and reduced legal vulnerabilities. The study concluded that integrating strategic risk management practices into corporate governance frameworks enhances the resilience and performance of commercial state corporations. It recommended that policymakers and corporate leaders strengthen risk assessment mechanisms, enforce regulatory compliance, and develop proactive strategies to mitigate external threats. Furthermore, future research should explore longitudinal analyses of risk management practices and their evolving impact on corporate sustainability.
Kinerja Saham dalam Konteks Determinan Pasar Keuangan di Perusahaan Energi
Authors: Reydatus Rafiawan Akbar  , Nera Marinda Machdar
Published: February 2025

This study examines the effect of market risk, investor sentiment, and interest rates on the performance of energy sector stocks in Indonesia for the period 2019–2023, with market liquidity as a mediating variable. The study was conducted through a literature review by identifying and analyzing various related studies. Secondary data was obtained from scientific journals and related reports using relevant literature selection techniques. The results of the study indicate that oil price volatility, investor sentiment, and interest rate changes significantly affect the performance of energy sector stocks. Market liquidity was found to be able to reduce the negative impact of market risk and interest rates, and strengthen the positive influence of investor sentiment on stock prices. This study concludes that market liquidity plays an important buffer in maintaining the stability of stocks in the energy sector, especially in dealing with market fluctuations. The results of this study contribute to investment managers in developing more adaptive portfolio strategies and to regulators in creating policies that support market liquidity.
Analisis Pengaruh Tingkat Pendidikan dan Ekonomi Keluarga terhadap Perilaku Konsumtif Anak di Kelurahan Mayangan Kota Pasuruan
Authors: Safirah Rahayaan  , Sugeng Pradikto
Published: February 2025

The aim of this research is to find out how children's purchasing habits in Mayangan Village, Panggung Rejo District, Pasuruan City are influenced by the family's economic situation and level of education. Many factors, such as parents' education level and family financial situation, can influence children's consumption habits and preferences for products and services. One hundred respondents who were parents and children in Mayangan Village were given questionnaires and survey methodology as part of the quantitative methodology used in this research. Based on the study's findings, children's purchasing habits are strongly influenced by their parents' level of education, and more educated parents often have a greater awareness of the importance of controlling consumption and how it affects children's lifestyles. Children's consumption levels can also be influenced by the economic circumstances of their families; families with higher incomes are more likely to meet their children's consumption needs, while families with lower incomes usually have tighter spending controls. Therefore, it is hoped that the government and society will pay more attention to improving the quality of education and the economic conditions of families in order to create a generation that is wiser in managing consumption and their needs. This research concludes that the two factors, namely the level of parental education and the family's economic conditions, have a significant influence on children's consumer behavior.
The Role Of Strategic Planning In Improving The Quality Of Tax Awareness
Authors: Alaa Yahya Younis Saeed
Published: February 2025

This research seeks to identify strategic tax planning, its importance and its impact on improving the quality of taxpayers’ tax awareness, and since this research is in the General Tax Authority, strategic tax planning is an explanatory variable that affects the improvement of taxpayers’ tax awareness as a responsive variable, and the main goal is To research prove the importance of adopting strategic planning in the field of taxes in increasing taxpayers’ awareness, also identifying the nature of the impact of strategic tax planning on the taxpayer and increasing his awareness when targeting it, as the theoretical aspect dealt with an introduction to strategic tax planning and tax awareness, while the practical analytical aspect is Complementary and complementary to the theoretical aspect through a questionnaire distributed to the sample members and then transcribed and analyzed. The most important findings reached by the researcher were that the General Authority for Taxes lacks the presence of a division or even a unit related to strategic planning to develop plans and work to monitor implementation, while setting standards for this purpose. But more important Recommendations: It was necessary to update tax legislation to suit the requirements of the market economy and support the mechanisms of strategic planning.
Peran Manajemen Komunikasi Krisis terhadap Kebangkrutan PT. Sepatu Bata TBK
Authors: Fina Abiyya Agustin Mubarokah  , Hawa Arofah Qusdy  , Nur Hamidah  , Chalifa Al Firza  , Lilik Sumarni
Published: February 2025

This study aims to analyze the bankruptcy crisis communication of PT. Sepatu Bata tbk, using the literature review research method to collect data through several journals and articles. The bankruptcy of PT Bata is a significant case of business failure and shows the tight competition between industries. This study analyzes the factors causing the bankruptcy of PT Bata, namely: changes in consumer behavior, inability to face competition, business strategy errors, and declining economic conditions. The results of the study indicate that the bankruptcy of PT Bata has an impact on decreasing stock values, reducing the workforce, and losses for creditors. This study contributes to the understanding of the factors causing corporate bankruptcy and the importance of strategic planning. As well as for future improvements.
Literature Review : The Role of Forensic Audit, Investigative Audit, Auditor Competence, Spiritual Intelligence and Information Technology on Fraud Detection
Authors: Abel Desiyanti Manik  , Elisa Cici Prisilia  , Juana Dewi Maharani  , Handriyani Dwilita
Published: February 2025

This study aims to analyze the role of forensic audit, investigative audit, auditor competence, spiritual intelligence, and information technology in detecting fraud. Using a qualitative method with a literature review, the results showed that forensic auditing is effective in detecting and proving fraud through investigative techniques, while investigative auditing focuses on identifying modus operandi and collecting evidence. Auditor competence, which includes technical expertise, accounting, and legal understanding, is critical to uncovering fraud. Spiritual intelligence helps auditors maintain integrity, while information technology supports fraud detection through data management systems and audit software. Synergy between all these factors is necessary to improve fraud detection and prevent further losses to the company. This research is expected to contribute to the development of more effective audit methods to reduce the risk of fraud.
Strategi Pemasaran Produk Coklat Turqiy menurut Etika Bisnis Islam
Authors: Ananta Delyana Mafikah  , Rika Nur Amelia  , Silvi Indah Nurvita Sari  , Anugrahi Ziyadatin Ilmi  , Hikmatus Sa’diyah  , Eny Latifah
Published: February 2025

This research discusses the application of Sharia business ethics in the marketing strategy of Turqiy chocolate products. As a brand committed to Islamic principles, Turqy integrates Sharia ethical values, such as honesty, justice, and transparency, into every aspect of its operations and product promotions. This product marketing strategy is designed to meet the needs of increasingly selective Muslim consumers for halal and high-quality products. This research uses a qualitative approach with descriptive analysis, exploring how Turqiy applies Sharia principles in the packaging, communication, and distribution of its products. The research results show that the application of Sharia business ethics not only enhances consumer trust but also creates a competitive advantage in the global market. This article makes an important contribution to the development of the sharia marketing concept, especially in the food and beverage industry.
Kemampuan Pengelolaan Keuangan Mahasiswa Akuntansi Politeknik Negeri Medan
Authors: Sabarita Tarigan  , Raina Rosanti  , Jasa Ginting
Published: February 2025

This article discusses the ability of Accounting students of Medan State Polytechnic in managing personal finances which include five main aspects: spending money according to needs, paying obligations on time, planning finances for the future, saving, and setting aside money for personal and family needs. Most students show good ability in financial management, although some still face challenges, such as difficulty saving and managing expenses. This study uses a survey method with a quantitative approach. The results of the study show that the majority of students are in the good to very good category in financial management. This finding reveals that although some students have large pocket money, their financial management behavior is not yet completely ideal, so it requires more awareness in acting financially. The influence of family, environment, and education plays an important role in shaping students' financial habits, where parents are the main factors.
The Role of Accounting Information Systems as Business Strategy at Madiun City
Authors: Halleina Rejeki Putri Hartono  , Ridho Muarief  , La Ode Abdullah  , Nova Maulud Widodo  , Yana Dwi Christanti  , Yudha Nauval Prastyanika Putra
Published: February 2025

This study aims to determine the implications of accounting information systems (AIS) as a business strategy for SMEs in Madiun City. Economic digitalization has a major effect on SMEs. One of the implications (Angelina Wijaya Tan et al., 2024) of this economic digitalization is the transformation carried out by SME actors into the digital era, including the use of Accounting Information Systems (AIS). Efficiency is needed by SMEs in order to keep up with the changing times. The use of this AIS can improve the reporting process and business processes carried out by SMEs. Another advantage (Ari Rohmana & Hwihanus Hwihanus, 2023) of using this AIS is to avoid recording errors and reduce waste. It can be seen that AIS has an important role in the business processes carried out by SMEs. The research method used is qualitative research. The respondents used were SMEs in Madiun City.
Exploration of Flip.id Application Usage with UTAUT2 and Perceived Credibility as a Mediator
Authors: Farah Nabilah  , Alfi Alif  , Muhammad Miqdad
Published: February 2025

This study aims to examine the factors affecting the use behavior of the Flip.id application using the UTAUT2 framework. The results indicate that performance expectancy, effort expectancy, and social influence positively affect behavioral intention. Meanwhile, facilitating conditions and behavioral intention positively influence use behavior. The study found that facilitating conditions and performance expectancy are the strongest antecedents in this research. The findings also reveal a negative effect of hedonic motivation on behavioral intention, while price value does not influence behavioral intention to use the Flip.id application. The moderation testing of experience on facilitating conditions and hedonic motivation shows a positive relationship. However, perceived credibility does not moderate the relationship between behavioral intention and use behavior. Based on the findings, it is evident that the ease of application use, adequate facilities, usefulness, and recommendations play crucial roles in increasing behavioral intention. Conversely, emotional and financial aspects do not demonstrate significant importance for users. This study provides implications for Flip application developers to enhance functional features, user education, and other facilities that support transaction processes within the application.
Analysis of the Influence of Profit Management and Financial Performance on Company Value
Authors: Aditia Sepdiansyah
Published: February 2025

This research aims to obtain empirical evidence about influence earnings management and financial performance on company value listed on the Indonesian Stock Exchange (BEI) in the 2019-2023 period. The data used in this research is secondary data. Analysis of research data using multiple linear regression with the help of IBM SPSS 25 program. The independent variables in this research are earnings management and financial performance. And, the dependent variable in this research is company value. Using the purposive sampling method as a sampling technique sample, so that a population of 80 companies is obtained. In this research,24 non-financial state-owned companies were used as samples. For know the magnitude of the influence of earnings management and financial performance used regression analysis, correlation analysis F test and t test and coefficient analysis determination. The results of this study indicate that the variables are variable Earnings management does not have a significant effect on company value. meanwhile, financial performance significant positive effect on company value.
Factors Inhibiting Land And Building Taxpayer Compliance In Sei Sikambing B Village, Medan Sunggal
Authors: Afrida Yani Siahaan  , Nurhalizah Nurhalizah  , Vinka Atira Werdy  , Galih Supraja
Published: February 2025

The Land and Building Tax (PBB) serves as a vital source of regional revenue, supporting essential government initiatives such as infrastructure development, education, healthcare, and various public services. Despite its importance, community compliance with PBB payments in Sei Sikambing B Sub-district remains low. This raises the need to identify the factors hindering compliance and explore strategies to address them. This study aims to uncover the challenges affecting PBB payment compliance and assess the effectiveness of government measures in raising public awareness. A qualitative approach was employed, involving data collection through interviews with residents and staff from the Sei Sikambing B Village office. The findings reveal several key obstacles to taxpayer compliance, including limited public awareness, inadequate enforcement of tax regulations, financial constraints, insufficient dissemination of tax-related information, and inefficiencies in the tax collection system.
Corporate Social Responsibility (CSR) Disclosure Behavior in the Global Business Sector
Authors: Nandyta Frismaya Putri  , Armiani  Armiani
Published: February 2025

This research explores the impact of sustainable accounting policies on the disclosure behavior of Corporate Social Responsibility (CSR) in the global business sector. As companies increasingly recognize the importance of integrating sustainability into their business strategies, CSR disclosure has become a critical aspect of maintaining stakeholder relationships. Sustainable accounting policies play a key role in ensuring that CSR activities are transparently reported in financial statements. This study adopts a literature review methodology to examine previous research on the influence of sustainable accounting practices on CSR disclosure. The findings indicate that companies with clear and structured sustainable accounting policies tend to provide more transparent and comprehensive CSR disclosures. Furthermore, the adoption of international standards, such as GRI and SASB, significantly enhances the quality and consistency of CSR reporting. The study concludes that the implementation of effective sustainable accounting policies improves the transparency and trustworthiness of CSR disclosures, which can positively impact a company's reputation and stakeholder relations.
Impact of Viral Marketing and Gimmick Marketing on Transformation of Customer Behavior Mediated by Influencer Marketing
Authors: Yoesoep Edhie Rachmad  , Budiyanto Budiyanto  , Khuzaini Khuzaini
Published: February 2025

The rapid advancement of digital technology has unlocked new opportunities in marketing, especially through social media platforms like TikTok. This study explores the synergy between viral marketing, gimmick marketing, and influencer marketing in driving the transformation of customer behavior from passive consumers to active participants within the digital marketing ecosystem. A quantitative approach was employed, collecting data from 200 respondents actively involved in digital marketing on TikTok as resellers, dropshippers, affiliates, and co-creators. Using the Partial Least Squares method for analysis, the findings reveal that viral marketing significantly influences the transformation of customer behavior. Similarly, gimmick marketing demonstrates a direct and significant impact on this transformation. Moreover, influencer marketing serves as a mediator, amplifying the effects of both viral and gimmick marketing on transformation of customer behavior. This behavioral shift is evident in the transition of consumers from passive roles to active contributors, taking on positions such as resellers, dropshippers, affiliates, and co-creators. At the same time, sellers are evolving from traditional marketing practices to utilizing e-commerce, social media, and live streaming to reach wider audiences. By actively engaging consumers, sellers foster a collaborative ecosystem where consumers play a pivotal role in expanding the marketing framework. To sustain long-term consumer engagement in this digital marketing ecosystem, it is essential to prioritize the selection of credible and relevant influencers while providing continuous education and support for resellers, dropshippers, and affiliates. This research strengthens the theory of planned behavior and the diffusion of innovations theory, offering fresh insights into designing marketing campaigns based on the 4Ps of digital marketing (Platform, Page, Program, and Posting) to address the needs of the digital era.
Do the Disclosure of Environmental Management Accounting and Independent Assurance Affect Profitability?
Authors: Hempry Putuhena  , Leonard D. M. Sangur  , M. Rifkhi Fauzan S  , Paskanova C Gainau
Published: February 2025

This study aims to examine the effect of water usage, energy consumption, carbon emissions produced, waste generated, independent Assurance, and environmental expenditures on Return On Equity. (ROE). This study provides information about entities that are socially responsible and whether their financial performance will improve or not after the implementation of corporate social and environmental activities. The independent variables in this study are water usage, energy consumption, carbon emissions produced, waste generated, independent Assurance, and environmental expenditures. ROE in this study is the dependent variable. The secondary data required for the study comes from the sustainability reports of 35 companies in 2023, and then the relationship between the independent and dependent variables is tested using EViews. The results of data management in the study indicate that there is an effect between water usage, waste generated, and environmental expenditures on ROE, thus supporting H1, H4, and H6. This condition is reversed with energy consumption, carbon emissions produced, and independent Assurance, where these three variables do not have an effect on ROE, proving that H2, H3, and H5 are not supported. The implication of this study is that management can achieve sustainable profits by disclosing activities that support environmental sustainability and using independent parties to guarantee the sustainability reports that have been created, thereby gaining more trust from stakeholders, which affects ROE.
Supply Chain and Inter-Cost (Cost Management Across Organizational Boundaries) Using ERP System in Diwaniyah Textile Factory
Authors: Maytham Azeez Khzaee
Published: February 2025

ERP software has become an essential tool for managing and organizing vast amounts of data within institutions, especially with the rise of big data concepts. As a relatively new innovation, ERP falls under the umbrella of digital transformations shaping the modern world. These systems, along with their associated applications, offer capabilities that facilitate integration and coordination among departments and processes within organizations. This, in turn, supports better strategic decision-making. Additionally, ERP systems play a crucial role in enhancing production processes and improving customer interaction, provided that the technology and the data it generates are utilized effectively
Dynamics Of Working Capital, Profitability, and Capital Structure: Implications For Corporate Sustainability in The Context Of Effective Tax Rates
Authors: Elia Rossa  , Nera Marinda Machdar  , Adler Haymans Manurung
Published: February 2025

This study aims to analyze the dynamics of working capital, profitability, and capital structure, and their implications for corporate sustainability in the context of effective tax rates. Corporate sustainability has become increasingly important in an era of global competition and stringent regulations. A review of the literature indicates that well-managed working capital can enhance profitability and provide financial flexibility, while an optimal capital structure contributes to the financial stability of the firm. Furthermore, effective tax rates play a crucial role in determining a company's profitability and investment decisions. This research identifies a gap in the existing literature, as few studies integrate these three factors within the framework of sustainability. By employing a comprehensive analytical approach, this study seeks to provide deeper insights into how the dynamics of working capital, profitability, and capital structure interact to support corporate sustainability. The findings are expected to make a significant contribution to financial management practices and sustainable corporate policies.
The Integrative Framework between the Theory of Constraints and the Approach to the Cost of Activity (ABC) to Reduce Costs (An Applied Study)
Authors: Riyam Majid Khazaal
Published: February 2025

The research mainly aims to achieve integration between the theory of constraints and the entrance to the cost of activity ABC to reduce unnecessary and unjustified costs in that complies, and this is done by deleting or canceling non-value-adding activities or merging them with other activities to help make the cost of products as low as possible and excellence over competitors. The research was applied in the Electronic Industries Company. Research reached a set of conclusions, the most important of which was that integration can be achieved between the theory of constraints and the entrance of ABC under the strategic approach to cost management, as both the theory of constraints and the entrance to costs based on activities represent alternative schemes for the model of building the productive structure of any institution. The ABC entrance It takes the information used in the theory of constraints and adds a monetary value to it and the causes of resource cost can be used to track the cost of resources on the activity that is a constraint and this cost can be divided by the causes of the cost of the activity.
Globalization And Its Influence On Social Inequalities And Poverty Alleviation In Indonesia
Authors: Narisha Anindita  , Viola Syukrina E Janrosl
Published: February 2025

This study aims to analyze the influence of e-money usage and financial literacy on the consumption behavior of accounting students in Batam City. E-money as a digital payment method has become increasingly popular among the younger generation, while financial literacy plays an important role in effective personal financial management. The study uses primary data collected from questionnaires distributed to 97 accounting students in several universities in Batam, as well as secondary data from interviews with 10 accounting students regarding e-money and financial literacy. The results show a positive correlation between high financial literacy and wise financial management, which in turn influences students' consumption behavior. Additionally, the use of e-money plays a significant role in facilitating transactions and changing consumption patterns. Simultaneously, all three variables have a significant impact with a coefficient of determination (R²) of 38.5%. The findings are expected to provide insights for relevant stakeholders in designing more effective financial education programs and promoting the use of e-money among students.
Tasahul Imam Hakim: Case Study of Hadith 86 in the Book Mustadrok Al-Hakim
Authors: Faiz Abdullah  , Tajul Arifin
Published: February 2025

In historical literature, there are many hadith scholars from various eras. These hadith scholars have different levels, especially in the science of al-jarh wa at-ta`dil. They can be classified as strict (mutasyaddid), moderate (mu`tadil), or lenient (mutasahhil). Among the scholars considered lenient is Imam Al-Hakim. This can be seen in his book Mustadrak al-Hakim. This paper uses a qualitative method, specifically a pure library research study, focusing on al-Mustadrak 'ala al-Shahihain as primary data, and applying the hadith science approach in analyzing the lenient perspective of Imam Al-Hakim. The result of this research is that the hadith discussed in this paper is considered weak (da'if) because in its chain of narrators (sanad) there are Qatadah bin Du'amah and Hasan al-Basri, both of whom are considered mudallis (obfuscators), and in this chain, neither of them narrated clearly (sarih).