bluuebunny/crossref_metadata_2025 huggingface dataset:
Acciones para el desarrollo sustentable y la calidad de vida, perspectiva de estudiantes Universitarios
Authors: Soto-Rivera Jesús Abraham , Rios-Valles José Alejandro , Salas-Name Sagrario Lizeth , Berumen-Ruvalcaba Reyna Angélica
Published: March 2021

Objective: To identify most valuable transferable skills and the existing correlation between sex and transferable competencies. Methodology: Exploratory, cross-sectional research, through a survey consisting of 27 variables, with a descriptive and correlational analysis to a non-probabilistic sample, for the convenience of 240 participants. Contribution: The transferable skills survey had a Cronbach Alpha of 0.89. The competences mostly used by the population studied were: knowledge (133), attitude (107), capacity (102) and management (168). Spearman's correlation between sex and transferable competences was used, observing in which men with a very low level of correlation were identified, but statistically significant: planning (r=-.15 p=.01), ability to transmit knowledge (r=.13 p=.03), gain knowledge of other areas (r=-.18 p=.005), face challenges (r =-.29 p=.000), teamwork (r=.14 p= .02) and with a similar level of correlation and significance, women obtained the following results: skills (r=.212 p=.001), attitude (r=.13 p=.033), organization (r=.25 p=.000) and ICT (r=.17 p=.007). Identifying which transferable competences most often employ both men and women allows to know the transferable competencies that they use less and can be an opportunity for better school performance in distance education.
Lawfare as part of hybrid wars: The experience of Ukraine in conflict with Russian Federation
Authors: Tropin Zakhar
Published: March 2021

The main objective of the article is to prove the need for the state to have a centralised legal strategy to ensure the protection of state interests on an international level during a hybrid conflict. Centralisation of control and the planning and implementation of legal actions on an international level are core elements of such a strategy, especially for actions under the jurisdiction of international institutions. This article provides an analysis of treaties and of the practice of adjudication in Ukraine during the conflict with the Russian Federation. The findings of the study show that the legal dimension of hybrid conflict has some sub-levels: legal actions of states in hybrid conflicts taken at interstate level; the level of enterprises controlled by the state; and the private level. The practice of Ukraine shows that the exercising of a multilevel legal encounter during a hybrid war faces a number of problems including the intersection of actions (sometimes even direct conflict), even among authorities involved in the legal protection of state interests; and problems with collecting and analysing the information necessary to protect state interests in the legal dimension; state authorities that are not directly involved in a legal encounter may exercise actions which will complicate the legal position of the state. One of the first steps taken by the state in a hybrid conflict is, therefore, to create special authority or entrust an existing one with the coordination of the functions of lawfare. The next step of such an authority is the strategic "programming" of the opponent's legal actions with the aim of achieving an advantage in the legal dimension of a hybrid conflict.
L’immortalité aux immortels
Authors: Durand Gilbert
Published: March 2021

Dans la première moitié du xxe siècle, une tendance à la remythologisation caractérise le roman. Proust, Thomas Mann et Faulkner permettent à Gilbert Durand de dresser un portrait de « l’immortel » héros à partir de quatre traits : le temps sans mort et sans souci de sa propre fin ; le temps qui passe de l’entropie à l’infinie répétition (redondance) ; l’obsession du sang ; l’absence d’âme et d’état d’âme. Le roman perd tout sentimentalisme, tout réalisme, tout psychologisme. Le romancier mythographe accède ainsi à l’imaginaire immémorial du mythe.
From the Experiences of the Mountains and the Seas to the Experiments of Alchemy
Authors: Chen Fanfan
Published: March 2021

This essay explores the Chinese imagination and “logic” that construct both literal and figurative ways of ascending to heaven from the mythic or imaginary facts to the pragmatic and spiritual practice. Many Taoist philosophers and alchemists draw on figurative language and allegories to demonstrate abstract notions and wisdom. This figurative mediation is reminiscent of Plato’s approach in staging Socrates as a “teller of myth”. The present study thus resorts to the theory of the imaginary to better illuminate the underlying symbolism and the universal imaginary in Chinese texts and thought. The Taoist imagination of celestial ascension evolves from the mythic figures, to the rhetorical figures of metaphysics, through to theoretical and literary alchemy. This imaginary actualization is possible through the spatial and temporal passages offered by mountain caves and animal rides.
L’architecture andalouse dans l’imaginaire orientaliste
Authors: Rodríguez Domingo José Manuel
Published: March 2021

L’examen minutieux auquel l’Espagne andalouse a été soumise par les voyageurs, artistes et historiens européens, a généré un débat intense sur l’originalité de son héritage monumental. Le sud de l’Espagne péninsulaire, représenté par la mosquée de Cordoue et l’Alhambra de Grenade, est devenu un dépôt de l’art islamique. La stratégie esthétique, selon laquelle le modèle nasride a atteint une telle suprématie, mettait en valeur l’altérité comme espace discursif approprié pour le processus de construction de l’identité nationale et de la domination coloniale.
(Le) Phénix de Pierre Jean Jouve ou la représentation accomplie
Authors: Castelein Machteld
Published: March 2021

En 1928, à la suite d’une « conversion » qui le tourne vers des « valeurs spirituelles de poésie », le poète Pierre Jean Jouve (1887-1976) renie tous ses ouvrages antérieurs à 1925 et proclame le début d’une « vita nuova ». Désormais, son œuvre ne cessera de représenter cette « scène originaire » de mort et de résurrection, mise sous le signe d’une « imitation du Christ ». Parmi ces représentations, le phénix occupe une place plutôt discrète mais significative. L’article examine les différentes occurrences du symbole du phénix dans l’œuvre de traduction, de roman et de poésie de l’auteur, et y reconnaît une figure de la représentation, en tant que celle-ci exige la mort de l’objet (réel) tout en lui donnant une nouvelle vie. Le phénix jouvien apparaît comme une figure de l’« accomplissement » de cette représentation, aux multiples sens du mot. Il la montre en train de s’accomplir, via le sacrifice du corps « visible » comme présidant à un amour éternellement « audible » dans les mots. Il la représente sous une forme « accomplie » dans la prostituée qui, objet d’un meurtre sacrificiel, prend la figure d’un gouffre, lieu où toute représentation s’abîme, mais où toute représentation trouve aussi son origine et sa condition de possibilité. Il permet enfin d’en entrevoir le terme : l’oiseau, qui représente l’essence amoureuse et sacrificielle de la poésie, est d’autant plus « près » d’incarner cette essence qu’il renonce à se montrer ; il s’effacera derrière la représentation du lieu (une « forêt sacrée ») où son mystère s’est manifesté.
À l’origine de la patate douce (kumara) : entre Polynésie et Amérique, approche pluridisciplinaire
Authors: Cruchet Louis
Published: March 2021

Il existe plusieurs faisceaux de présomption qui témoigneraient de relation entre les Polynésiens et les Amérindiens d’Amérique du Sud : il est aujourd’hui admis que les Polynésiens ont atteint l’Amérique du Sud. Si la patate douce est un indice d’anciens contacts entre la Polynésie et l’Amérique du Sud, des archéologues ont aussi trouvé sur la façade pacifique de l’Amérique du Chili des ossements de poulets polynésiens. Quelles seraient les étoiles que les Polynésiens pourraient avoir suivies pour se pourvoir en patate douce en Amérique du Sud et plus précisément au Chili, sous les latitudes où les chercheurs ont trouvé des poules polynésiennes ? L’ethnoastronomie tentera de répondre à la question de l’itinéraire de la patate douce, en soulevant l’hypothèse du rôle des étoiles comme repère spatial.
Les pouvoirs du récit
Authors: Godinho Helder
Published: March 2021

Selon Damásio, le moi conscient se crée à partir de la capacité du cerveau à raconter, c’est-à-dire à transformer en récit les signaux et messages produits par ses diverses couches. Les mythes donnent au monde une cohérence significative qui provient de l’organisation des éléments que ses récits produisent. Les rapports au monde de toutes les espèces vivantes sont contenus dans les limites de leurs possibilités phylogénétiques qui résultent déjà d’une relation continuée pendant des millions d’années. La capacité humaine de créer des récits sur le réel (au sens le plus large du terme) doit intégrer ces éléments phylogénétiques qui se manifestent même dans les parties non conscientes du cerveau intégrées pourtant dans le récit qui construit un moi. Ce dépôt venu du fond des âges est une des causes de l’excès de sens que nous poursuivons toujours et qui est, au niveau de l’imaginaire « premier » (celui que Gilbert Durand considérait le patrimoine du sapiens) la voix de ce fonds dans ces rapports avec le texte du monde. Un récit est ainsi une façon de donner à voir l’invisible, et cette invisibilité produit un excès de sens qui cherche toujours à se manifester. Il est marqué par les cohérences et consistances des images de cet imaginaire premier qui médiatise toujours nos relations au monde et aux autres, et auquel s’ajoute les cohérences des imaginaires « seconds » des individus et des cultures.
Standards Role in Support of State Regulation of Water/economic Activities
Authors:   Shakhalevich G.A., Kislova V.G.
Published: March 2021

Upgrading of the national standardization system creates favorable conditions for support and normal promotion of integrated environmental standards as a toolbox for control of the process of minimization of adverse impacts with their concurrent accounting and possible redistribution among the environment elements, i.e. air, water bodies, and soils. In the Russian practice of environmental protection there is no any objective toolbox for comprehensive assessment of the current activities’ negative impact. In outlook adoption of the negative impact minimization mechanism is most probable through the many-year benchmarking with European expertise based on the revealing of cause-eff ect relations in terms of «relative improvement of technique against the attained quality of environment (objectives)». Water bodies are subjected both to direct and indirect negative impact. There is no one method for assessment of water bodies’ environmental safety as a basis for adoption of adequate solutions in water sector. The developed standards on the basis of water/economic activities without considerable emissions to air and to soils propose a toolbox to secure uniform quantitative assessment both the techniques negative impact through assessment of their waste water quality and assessment of water quality of the receiving water body. The developed toolbox provides detection of the «negative impact – water body water quality» causeeffect relations. Integrated criteria proposed in the standards provide ranking and classifying of negative impact objects, detection and identification of the national water/economic best available techniques, implementation of the combined approach in the process of adoption of integrated environmental permissions.
Distribution of Th eoretical (Gross) Hydro Power Potential of the Transbaikal Kray Small Rivers
Authors:   Nagayeva Y.V., Obyazov V.A., Kurganovich K.A.
Published: March 2021

Hydro power potential of Transbaikal Kray small rivers has been considered as a part of the territory water resources that can be used for energy production. It has been shown that Transbaikal Kray territory is characterized by the well-developed river network, more than 98 % of it relate to the small river class. Use of the rivers’ hydro-power resources is hampered due to the absence of their hydro-power potential. This is the first topical article devoted to assessment of theoretical (gross) potential of the Transbaikal Kray small hydro-power industry. A map of runoff module distribution on the Transbaikal Kray territory and data on elevations obtained with Shuttle Radar Topography Mission digital relief model have been used in this study. The “linear accounting” method has been applied to the rivers theoretical hydro-power potential calculation, a map of the Transbaikal Kray small rivers hydro-power theoretical potential distribution has been plotted in accordance with the obtained results. River ranges located in the Stanovoy upland, the adjoining Northern part of the Transbaikalian middle mountains, and the Khentey-Daur upland possess the highest theoretical capacity. The lowest values are typical for South-East regions of the Kray.
Assessment of the Lake Khalaktyrsky Ecological Status by Hydro/chemical Characteristics
Authors:   Golovaneva A.Y.
Published: March 2021

The paper presents an assessment of the ecological state of the Lake Khalaktyrskoye which experiences a significant human impact. The study of the ecological state of the Lake Khalaktyrskoye was conducted against the following characteristics: temperature, dissolved oxygen, nitrogen (ammonium, nitrate, and nitrite), phosphorus, iron, petroleum products, and anionic surfactants. Some data on the MPC exceeding in terms of phosphorous and ammonia nitrogen were obtained at several observation stations. Iron MPC was exceeded at all points under study. Anionic surfactants and petroleum product MPC excess caused by domestic waste waters and the Kirpichnaya River polluted waters has been noted. The water body pollution degree was determined by the above characteristics. Input of domestic waste waters and heated waters from Thermal Power Station-2 promotes the euthrophication processes acceleration creating a unbalance in the lake ecosystem. Discharge of the heated waters from Thermal Power Station-2 into the Lake Khalaktyrskoye causes thermal contamination of the lake. Pollutants negatively affect biochemical and hydro/chemical processes occurring in the Lake Khalaktyrskoye.
Experience of Program Development for Reduction of the Waters Adverse Impact in the Selenga River Basin
Authors:   Garmayev E.Z., Borisova T.A.
Published: March 2021

Outcomes of the investigations of the waters adverse impact in the Selenga River basin and recommendations for measures on engineering protection of the population and facilities with potentially most hazardous rivers the Selenga and its main tributary the Chikoy as study cases have been presented. Results of the territory reconnaissance explorations on revealing the problems and spots of the water negative impact, assessment of the current protection system effectiveness have been considered. The water negative impact volume and the list of economic entities within the boundaries of inhibited locations have been determined on the basis of the flooded zones simulating in case of the rated water level of the pre-set exceeding probability. Estimations of the damage to be caused by 1% probability floods, maximal jam levels and bank caving have been done. Recommendations and measures on the developed territories protection resulted from the obtained quantitative characteristics analysis have been developed and validated; their expedience and efficiency have been assessed and this enables to formulate a program of measures on prioritizing their implementation to mitigate the waters negative impact.
Drinking Water Treatment in an Aquifer at the Tunguska Non-standard Water Intake (Khabarovsk)
Authors:   Kulakov V.V.
Published: March 2021

Results of experimental/commercial operation of a pilot plant, adjustment commissioning of the Tunguska water intake for non-standard groundwater in Khabarovsk with the use of drinking water treatment in an aquifer are presented. Groundwater is characterized by the high iron content (up to 30 mg/dm3) and manganese (up to 3 mg/dm3) against рН low values (5.9–6.1) and a high content of dissolved carbon dioxide (up to 250 mg/dm3). Waste- free technique of non-standard groundwater treatment in aquifer for drinking is widely applied in the Western Europe countries. A pilot plant at the Tunguska water intake operated from 2007 to 2011. The outcomes shown that the water was purified in terms of iron during one week, while it took more than a year to get norm results in terms of manganese. Completed detailed design of water intake with in situ cleaning capacity of 106 thousand m3/day, the construction of which is ongoing. Stable purifying of water in terms of iron and manganese to the concentrations not exceeding MPC has been achieved without the agents’ use and sophisticated facilities construction. Such a technique has a lot of economic and ecological advantages in comparison with traditional water treatment technique.
Groundwater Treatment for Establishment of Autonomous Drinking Water Supply Systems
Authors:   Lipunov I.N., Pervova I.G., Sanakoyev V.N., Nikiforov A.F.
Published: March 2021

Groundwater of prospecting/operative boreholes located at the South-West suburb of Ekaterinburg and requiring a preliminary treatment to meet requirements of СанПиН 2.1.4.1074-01 state sanitary standard is a subject of inquiry. Optimal parameters (ozone doze, time of water contact with air/ozone mixture, water filtration rate, and ozone residual concentration) of the water de-ferrization, de-manganezation, and disinfection according the “oxidization-filtration” scheme have been experimentally set at a laboratory plant. These parameters will enable to secure the desired groundwater quality for its use in the autonomous drinking water supply system. A technique and a plant for groundwater treatment with 5 m3/hour for an autonomous drinking water supply system has been developed.
ANALISIS DETERMINAN FINANCIAL STATEMENT FRAUDULENT DENGAN MODEL BENEISH M-SCORE (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2018)
Authors: Putri Nadia , Lestari Ira Phajar
Published: March 2021

Fraud Diamond merupakan indikator prediktif yang dapat digunakan untuk mendeteksi adanya kecurangan dalam laporan keuangan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh penggunaan Beneish M-Score terhadap kecurangan laporan keuangan oleh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Variabel independen yaitu stabilitas keuangan (ACHANGE), target keuangan (ROA), sifat industri (RECEIVABLE), pergantian auditor (AUDCHANGE), pergantian dewan direksi (DCHANGE). Sampel yang digunakan adalah 265 dari 92 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Jenis data yang digunakan adalah data sekunder yaitu berupa annual report dari perusahaan yang dipublikasikan pada situs Bursa Efek Indonesia tahun 2016-2018. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian menunjukkan bahwa variabel stabilitas keuangan yang diproksikan oleh perubahan aktiva dan Sifat Industri yang diproksikan oleh perubahan total piutang terhadap penjualan, terbukti berpengaruh terhadap financial statement fraud. Sementara variabel Target Keuangan, Pergantian Auditor, dan Pergantian Dewan Direksi tidak berpengaruh terhadap financial statement fraud. Secara simultan keseluruhan variabel dalam penelitian berpengaruh terhadap Financial Statement Fraud.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPUTUSAN PEMBELIAN PADA TOKO ONLINE DI YOGYAKARTA
Authors: Ristiyanti  , Murdo Yuri
Published: March 2021

Penelitian ini bertujuan untuk menganalisis pengaruh faktor harga, promosi, dan pelayanan terhadap keputusan membeli pada Toko Online “Jaim” Original Shop Jalan Gejayan Soropadan XII, Depok, Sleman, Yogyakarta. Metode pengumpulan data yang digunakan adalah penyebaran kuesioner dengan metode analisis data yang digunakan adalah metode analisis deskriptif dan analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa faktor harga dan promosi berpengaruh terhadap keputusan membeli, sedangkan pelayanan tidak berpengaruh terhadap keputusan membeli. Harga, promosi dan pelayanan secara simultan berpengaruh terhadap keputusan membeli konsumen.
DETERMINAN TRANSFER PRICING PADA PERUSAHAAN PERTAMBANGAN
Authors: Yanti Riska Evi , Pratiwi Caecilia Widi
Published: March 2021

Tujuan dari penelitian ini untuk menganalisis pengaruh variabel pajak, mekanisme bonus, debt covenant, kepemilikan asing, firm size dan multinationality terhadap transfer pricing. Populasi dalam penelitian adalah 47 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2014-2018 dan sampel yang diperoleh adalah 8 perusahaan pertambambangan yang diperoleh menggunakan metode purposive sampling. Analisis regresi linier berganda diterapkan dalam penelitian. Hasil penelitian menunjukkan bahwa pajak, mekanisme bonus, debt covenant, kepemilikan asing, firm size dan multinationality secara simultan berpengaruh terhadap transfer pricing. Secara parsial hanva debt covenant, kepemilikan asing, dan firm size yang berpengaruh terhadap transfer pricing. Semakin besar debt to equity ratio (DER) suatu perusahaan maka semakin tinggi transfer pricing. Semakin besar tingkat kepemilikan asing pada perusahaan maka transfer pricing semakin rendah. Semakin besar ukuran perusahaan maka transfer pricing semakin rendah.
Tenure Audit, Reputasi Auditor dan Kualitas Audit pada Perusahaan Manufaktur : Analisis Kompleksitas Operasi sebagai Pemoderasi
Authors: Hadi Khasani Amirul , Amilin Amilin , Anwar Choirul
Published: March 2021

ABSTRACT

This study examines the influence of audit tenure and auditor reputation on audit quality with operational complexity as a moderating variable. The Enron case involving Arthur Andersen led to the limitation of the audit tenure. Audit quality is measured by current accrual while audit lag is measured by calculating the year in which the same auditor has committed to the auditee, the auditor’s reputation is measured by the peer group amount and the operating complexity is measured using the number of subsidiaries. This study focused on manufacturing companies listed on the Indonesia Stock Exchange 2011 to 2015, using purposive sampling method obtained 225 research samples. Hypothesis testing in this study using multiple regression analysis. Test results show that audit tenure does not affect audit quality, auditor reputation does not affect audit quality while operating complexity affects on tenure audit relationship with audit quality and auditor reputation with audit quality.

ABSTRAK

Penelitian ini menguji pengaruh tenure audit dan reputasi auditor terhadap kualitas audit dengan kompleksitas operasi sebagai variabel moderasi. Kasus Enron yang melibatkan Arthur Andersen menyebabkan pembatasan tenure audit. Kualitas audit diukur dengan akrual lancar sedangkan tenure audit diukur dengan menghitung tahun dimana auditor yang sama telah melakukan perikatan dengan auditee, reputasi auditor diukur dengan menggunakan kelompok jumlah rekan dan kompleksitas operasi diukur dengan menggunakan jumlah anak perusahaan. Penelitian ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011 sampai dengan 2015, dengan menggunakan motode purposive sampling diperoleh 225 sampel penelitian. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Hasil pengujian menunjukkan bahwa tenure audit tidak berpengaruh terhadap kualitas audit, reputasi auditor tidak berpengaruh pada kualitas audit sedangkan kompleksitas operasi berpengaruh pada hubungan tenure audit dengan kualitas audit dan reputasi Auditor dengan kualitas audit.

JEL Classification: M42, M41, G02
Sistem Pengendalian Internal, Sistem Akuntansi Instansi, Kompetensi Sumber Daya Manusia dan Kualitas Laporan Keuangan di Kementerian Agama Propinsi Banten
Authors: Akbariah Fitri , Suratno Suratno
Published: March 2021

ABSTRACT

This study analyses the effect between internal control system, instance accountancy system, and human resources competence toward financial statements quality in Banten Province Ministry Religious Affairs. The data were collected from questioners that had been answered by 95 respondents in Banten Province Ministry Religious Affairs. Data analyzing technique uses multiple regression analysis. The result finds internal control system, instance accountancy system, and human resources competence significantly effected toward financial statements quality in banten province ministry religious affairs.

ABSTRAK

Tujuan penelitian ini adalah untuk menganalisis pengaruh antara sistem pengendalian internal, sistem akuntansi instansi dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan di Kementerian Agama Provinsi Banten. Data dalam penelitian diperoleh dengan menggunakan kuesioner yang diisi oleh 95 orang responden di Kementerian Agama Provinsi Banten. Teknis analisa data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa sistem pengendalian internal, sistem akuntansi instansi dan kompetensi sumber daya manusia berpengaruh signifikan terhadap kualitas laporan keuangan di Kementerian Agama Provinsi Banten.

JEL Classification: M40, J24
Kualitas Pelayanan Fiskus, Dimensi Keadilan, Kesadaran Wajib Pajak dan Kepatuhan Wajib Pajak Orang Pribadi
Authors: Awwalina Farihin Yadinta Pipit , Suratno Suratno , Mulyadi J.M.V
Published: March 2021

ABSTRACT

This study aims to test and analyze empirically the effect of tax authority service quality, justice dimensions and taxpayer awareness on individual tax compliance. A common problem in this study is that the level of mandatory compliance in Tax Service Office in Depok has fluctuated every year. The population in this study is an individual taxpayer in Tax Service Office Depok. Until the end of 2015 there were 241,518 active taxpayers. Sampling is done by proportional sampling method. The number of samples is determined by 110 people. The primary data collection method used is the questionnaire method. The data analysis technique used in this study is multiple regression analysis techniques. Based on the results of the analysis conducted, evidence was obtained that the quality of service of the tax authorities, the dimensions of justice and awareness of taxpayers had a significant positive effect on individual tax compliance.

ABSTRAK

Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak terhadap kepatuhan pajak orang pribadi. Permasalahan umum dalam penelitian ini adalah tingkat kepatuhan wajib di KPP Depok mengalami fluktuatif naik turun setiap tahunnya. Populasi dalam penelitian ini adalah para wajib pajak orang pribadi yang ada di KPP Depok. Sampai dengan akhir tahun 2015 tercatat sebanyak 241.518 wajib pajak aktif. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 110 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode angket. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Berdasarkan hasil analisis yang dilakukan diperoleh bukti bahwa kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak memiliki pengaruh positif yang signifikan terhadap kepatuhan pajak orang pribadi.

JEL Classification: H24, H21
Peran Komite Audit sebagai Pemoderasi Atas Determinan Persistensi Laba Perusahaan Pertambangan
Authors: Awaludin Wawan , Darmansyah Darmansyah
Published: March 2021

ABSTRACT

This study aims to examine operational cash flows, debt levels, and firm size against earnings persistence, in moderation with an audit committee. Samples are 25 mining companies listed on the Indonesia Stock Exchange for 5 years. The results of the study prove that operational cash flows, debt levels have a significant effect on earnings persistence, firm size has a negative effect on earnings persistence. The committee of committee can moderate the effect of cash flow on earnings persistence. The audit committee cannot moderate the influence of the level of debt and company size on earnings persistence. The results of the study are expected to be a consideration for investors in investing in the capital market. Decision-making should be based on financial ratios, among others, operational cash flow, debt level and company size, and for issuers expected in business expansion must consider financial ratios, including operational cash flow, debt level and company size.

ABSTRAK

Penelitian ini bertujuan untuk menguji arus kas operasional, tingkat hutang, dan ukuran perusahaan terhadap persistensi laba, di moderasi dengan audit committee. Sampel adalah 25 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama 5 tahun. Hasil penelitian membuktikan bahwa arus kas operasional, tingkat hutang berpengaruh signifikan terhadap persistensi laba, ukuran perusahaan berpengaruh negatif terhadap persistensi laba. Komite uadit dapat memoderasi pengaruh arus kas terhadap persistensi laba. Komite audit tidak dapat memoderasi pengaruh tingkat hutang dan ukuran perusahaan terhadap persistensi laba. Hasil penelitian diharapkan dapat menjadi pertimbangan bagi investor dalam melakukan investasi di pasar modal. Pengambilan keputusan seharusnya didasarkan pada rasio keuangan, antara lain, arus kas operasional, tingkat hutang dan ukuran perusahaan, dan bagi emiten diharapkan dalam ekspansi usaha wajib mempertimbangkan rasio keuangan antara lain arus kas operasional, tingkat hutang dan ukuran perusahaan.

JEL Classification: M41, O16
Klasifikasi “BUKU” (Bank Umum Kegiatan Usaha) dan Determinan Kinerja Keuangan Bank
Authors: Citrawati Juwita , Ahmar Nurmala
Published: March 2021

ABSTRACT

This study aims to analyze the effect of CAR (Capital Adequacy Ratio), LDR (Loan to Deposit Ratio), NPL (Non Performing Loan) and bank size. The size of the bank is measured by the BUKU classification. Measurements with the BUKU classification (Commercial Banks Business Activities) are still not carried out by many other researchers. The technique of measuring size with BUKU classification is done using a dummy variable. which is measured by the BUKU classification. Measurements with the BUKU classification (Commercial Banks Business Activities), are still not done by many other researchers. The number of samples was analyzed for 96 data years. Testing is done by multiple regression tests. The results showed that CAR, NPL, and BUKU Size had an effect on ROA, and LDR had no effect on ROA. Suggestions for future researchers, regulatory factors that differentiate bank products and services are taken into consideration in influencing bank profitability.

ABSTRAK

Penelitian ini bertujuan untuk menganalisis pengaruh CAR (Capital Adequacy Ratio), LDR (Loan to Deposit Ratio), NPL (Non Performing Loan) dan size bank. Ukuran bank diukur dengan klasifikasi BUKU. Pengukuran dengan klasifikasi BUKU (Bank Umum Kegiatan Usaha) masih belum banyak dilakukan oleh peneliti lain. Teknik pengukuran size dengan klasifikasi BUKU dilakukan dengan menggunakan variabel dummy yang diukur dengan klasifikasi BUKU. Pengukuran dengan klasifikasi BUKU (Bank Umum Kegiatan Usaha) masih belum banyak dilakukan oleh peneliti lain. Jumlah sampel dianalisis sebanyak 96 data tahun. Pengujian dilakukan dengan uji regresi berganda. Hasil penelitian menunjukkan CAR, NPL, dan Ukuran BUKU berpengaruh terhadap ROA, dan LDR tidak berpengaruh terhadap ROA. Saran bagi peneliti selanjutnya, faktor-faktor regulasi yang membedakan produk dan layanan bank dijadikan pertimbangan dalam pengaruh terhadap profitabilitas bank.

JEL Classification: L25, G21
Pengelolaan Keuangan Desa: Perencanaan sampai dengan Pertanggungjawaban pada Desa di Kecamatan Cilongok Banyumas
Authors: Suwarno Suwarno
Published: March 2021

ABSTRACT

This study aims to analyze the vilages financial management system based on the aspects of planning, implementation, administration, reporting to village financial accountability according to applicable regulations to determine the supporting and obstacles factor in the village financial management.This study taken place at 5 village that is Batuanten, Cipete, Karanglo, Karangtengah, and Pernasidi villege in sub-distric Cilongok, distric Banyumas, West Java Province. This study can be categorized as descriptive qualitative research using case study method. Deep interview and direct observation on village financial management activities are used on this study.  The reruslt are showed that generaly village financial management on  Cilongok sub-district is good enough, but there is still room on improvement  in  administration,  reporting, and accountability phase. The support from Cilongkok sub-district team, Banyumas district government assist and the performance of village financial management are the supporting factor in good village financial management at Cilongok sub-district. While the limitations of human resource, inadequate of information system, and the incomplete of village financial management regulations are the obstacle factor.

ABSTRAK

Tujuan penelitian ini adalah untuk menganalisis mekanisme pengelolaan keuangan desa dari aspek perencanaan, pelaksanaan, penatausahaan, pelaporan sampai dengan pertanggungjawaban keuangan desa sesuai regulasi yang berlaku, sehingga dapat diketahui faktor pendukung dan hambatan dalam pengelolaan keuangan desa. Penelitian ini dilakukan pada 5 (lima) desa di Kecamatan Cilongok, Kabupaten Banyumas, Provinsi Jawa Tengah yaitu Desa Batuanten, Desa Cipete, Desa Karanglo, Desa Karangtengah, dan Desa Pernasidi. Penelitian ini dilaksanakan dengan pendekatan kualitatif dengan metode studi kasus. Sumber data yang digunakan adalah data primer, yang dilakukan dengan wawancara secara mendalam dan observasi langsung pada kegiatan pengelolaan keuangan desa. Hasil penelitian menunjukkan bahwa secara umum pengelolaan keuangan desa pada Kecamatan Cilongok sudah cukup baik, meskipun masih terdapat kekurangan terutama pada tahap penatausahaan, pelaporan, dan pertanggungjawaban. Faktor pendukung terciptanya pengelolaan keuangan desa yang baik pada Kecamatan Cilongok antara lain: dukungan tim dari Kecamatan Cilongok, dukungan dari Pemerintah Kabupaten Banyumas, dan kinerja pengelola keuangan desa. Sedangkan faktor yang menghambat pengelolaan keuangan desa pada Kecamatan Cilongok antara lain: keterbatasan sumber daya manusia, sistem informasi yang belum memadai, dan regulasi terkait pengelolaan keuangan desa yang belum lengkap.

JEL Classification: M41, G18
Penyajian Pendapatan Komprehensif Lain: Pada Industri Properti Real Estate dan Konstruksi
Authors: Mustiqa Laila , Mulyadi J.M.V.
Published: March 2021

ABSTRACT

The purpose of this study was to investigate how the application components of OCI after IFRS enacted. This study investigate for companies listed on the Indonesian Stock Exchange for the period from 2012 to 2015. The data analysis method used is Tabulation Cross (Cross Tabulation) and Cramer V with the help of SPSS statistical data processing program. Testing was conducted on 216 samples consisted of 184 samples for property and real estate industry and 32 samples for the construction industry. Results of research on industrial real estate properties and construction after different test on components of  OCIie exchange rate differences, employee benefits, securities available for sale, hedging, revaluation of assets/intangible assets, associates and venture then there is a significant influence on foreign exchange and asset revaluation fixed/ intangible assets.

ABSTRAK

Tujuan penelitian ini adalah menginvestigasi bagaimana penerapan komponen-komponen OCI setelah IFRS di berlakukan. Penelitian ini meneliti untuk perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia untuk periode dari tahun 2012 sampai dengan 2015. Metode analisis data yang digunakan adalah Tabulasi Silang (Cross Tabulation) dan Cramer V dengan bantuan program pengolah data statistik SPSS. Pengujian ini dilakukan pada 216 sampel terdiri dari 184 sampel untuk industri properti dan real estate dan 32 sampel untuk industri konstruksi. Hasil penelitian pada industri properti real estate dan konstruksi ini setelah dilakukan uji beda pada komponen OCI yaitu selisih kurs, imbalan kerja, sekuritas tersedia dijual, hedging, revaluasi aset/aktiva tidak berwujud, asosiasi dan ventura maka terdapat pengaruh signifikan terhadap selisih kurs dan revaluasi aset tetap/aktiva tidak berwujud.

JEL Classification: M40, M48
Ketaatan Akuntansi, Kontrol Atasan, Budaya Etis Organisasi, Penegakan Hukum dan Kecurangan Akuntansi
Authors: Estikasari Intan Putri , Priyo Hari Adi
Published: March 2021

ABSTRACT 

The purpose of this research is to examine the influence of compliance to accounting rules, supervisior control, organization’s culture ethic and law enforcement toward accounting fraud. The population in this study are all Regional organization in Salatiga city (Opd). The sample in this study using technigue total sampling. The data collection technique has been done by issuing questionnaires. The testing of the influences of independent variables toward dependent variables was done by using multiple linear regressions model. Based on each variable in the study, compliance to accounting rules, supervisior control, organization’s culture ethic and law enforcement have a significant negative influence to the accounting fraud.

ABSTRAK

Penelitian ini bertujuan untuk menguji ketaatan aturan akuntansi, kontrol atasan, budaya etis organisasi dan penegakan hukum dan kecurangan akuntansi. Populasi dalam penelitian ini semua Organisasi Perangkat Daerah (OPD) di kota Salatiga. Sampel penelitian ini menggunakan teknik total sampling. Data dikumpulkan dengan menyebarkan kuesioner. Pengujian pengaruh variabel independen terhadap variabel dependen dilakukan dengan menggunakan model regresi linier berganda. Berdasarkan masing-masing variabel dalam penelitian, kepatuhan terhadap aturan akuntansi, kontrol atasan, budaya etis organisasi dan penegakan hukum memiliki pengaruh negatif signifikan terhadap kecurangan akuntansi.

JEL Classification: M41, D73
Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan dengan Kualitas Laba sebagai Moderasi
Authors: Wasininingsih  , JMV Mulyadi
Published: March 2021

ABSTRACT 

This study aims to determine the effect of profitability, liquidity, leverage, ownership structure on firm value with earnings quality as moderation in Real Estate companies. Object of research of Real Estate companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The samples in this study were 28 Real Estate companies on the Indonesia Stock Exchange. Data used secondary data. The analytical method used in this study is PLS-SEM with WarpPLS 5.0. the results showed profitability, liquidity did not affect the value of the company. Leverage affects the valu e of the company. Earnings quality does not moderate the ownership structure.

ABSTRAK

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, leverage, struktur kepemilikan terhadap nilai perusahaan dengan kualitas laba sebagai  moderasi pada perusahaan Real Estate. Obyek penelitian  perusahaan Real Estate yang terdaftar di Bursa Efek Indonesia  periode 2014-2018. Sampel dalam penelitian ini 28 perusahaan Real Estate di Bursa Efek Indonesia. Data digunakan data skunder. Metode analisis yang digunakan dalam penelitian ini PLS-SEM dengan WarpPLS 5.0. hasil penelitian menunjukan profitabilitas, likuiditas tidak berpengaruh terhadap nilai perusahaan. Leverage berpengaruh terhadap nilai perusahaan. Kualitas laba tidak memoderasi struktur kepemilikan.

JEL Classification: M41, G32
Efektivitas Pengendalian Intern Piutang Usaha dengan Menggunakan Pendekatan COSO
Authors: Iswahyudi  , Dwi Prastowo Darminto
Published: March 2021

ABSTRACT

The The purpose of this study was to determine the effectiveness of internal control of receivables at PT. Phar Indonesia is based on five components of COSO, namely the control environment, risk assessment, control activities, information and communication, and monitoring. The analytical method uses descriptive qualitative on the accounts receivable internal control questionnaire which refers to the COSO framework on the components of internal control. (Supported by SPSS Software Version. 24). The results showed that the risk assessment component was less effective, while the environmental control component, the control activity component, the information and communication component, and the monitoring component were effective.

ABSTRAK

Tujuan penelitian ini adalah untuk mengetahui efektivitas pengendalian intern piutang pada PT. Phar Indonesia berdasaarkan lima komponen COSO, yaitu lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, dan pemantauan. Metode analisis menggunakan deskriptif kualitatif terhadap kuesioner pengendalian intern piutang usaha yang mengacu pada kerangka kerja COSO pada komponen-komponen pengendalian intern. (Program SPSS Versi. 24). Hasil penelitian menunjukkan bahwa komponen penilaian risiko kurang efektif, sedangkan pengendalian lingkungan intern, pengendalian aktivitas intern, informasi intern dan komunikasi intern, dan pengawasan intern perusahaan semua efektif.

JEL Classification : M10, M41
Pengukuran Kinerja Perbankan Syariah Berbasis Maqashid Syariah Index Bank Syariah di Indonesia : Abdul Majid Najjar Versus Abu Zahrah
Authors: Rudi Setiyobono  , Nurmala Ahmar  , Darmansyah
Published: March 2021

ABSTRACT

This study aims to analyze the performance of Islamic Banking (iB) in Indonesia through the maqashid shariah index approach. Performance appraisal on Islamic Banking (iB) is generally done through financial performance measurements without including non-financial performance measurements. This study measures the performance of Islamic Banking (iB) through a broader approach to sharia  principles by using the concept of maqashid shariah index proposed by Abu Zahrah and Abdul Majid Najjar. This type of research is quantitative descriptive. The object of the research conducted is Bank Umum Syariah (BUS) that operate nationally in Indonesia and are registered with Otoritas Jasa Keuangan (OJK). The type of data used is secondary data in the form of financial reports and annual reports obtained from the official websites of each bank Period 2014 to 2018. By using the maqashid shariah index and the SAW (Simple Additive Weigting) method, it can be concluded that the performance value of MSI of Bank Muamalat Syariah Indonesia (BSMI)  in 2014-2018 approach to the concept of Abu Zahrah on average was 35.64%, while the performance value of MSI of BMSI in the same periode  with the AM Najjar concept approach the average is 30.56%.

ABSTRAK

Penelitian ini bertujuan untuk menganalisis kinerja Perbankan Syariah (iB) di Indonesia melalui pendekatan maqashid shariah index. Penilaian kinerja Perbankan Syariah (iB) umumnya dilakukan melalui pengukuran kinerja secara keuangan tanpa mengikutsertakan pengukuran kinerja non keuangan. Penelitian ini mengukur kinerja Perbankan Syariah (iB) melalui pendekatan prinsip-prinsip syariah secara lebih luas dengan menggunakan konsep maqashid shariah index yang dikemukakan oleh Abu Zahrah dan Abdul Majid Najjar.Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Objek dari penelitian yang dilakukan adalah bank umum syariah (BUS) yang beroperasi secara nasional di Indonesia dan terdaftar pada otoritas jasa keuangan (OJK. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan dari situs resmi  masing masing bank Periode tahun 2014 sampai 2018. Dengan menggunakan  maqashid shariah index dan metode SAW (Simple Additive Weigting), dapat disimpulkan bahwanilai Kinerja MSI Bank Muamalat Syariah Indonesia (BMSI) tahun 2014-2018 pendekatan konsep Abu Zahrah rata-rata adalah sebesar 35.64%.  Sedangkan nilai kinerja MSI periode yang sama dengan pendekatan konsep AM Najjar rata-rata adalah sebesar 30.56%.

JEL Classification: M41, Z12
Kepatuhan, Pemeriksaan, Penagihan dan Penerimaan Terhadap Pajak dengan Peran Account Representative Sebagai Pemoderasi
Authors: Agustin Artika Wulan , Darmansyah Darmansyah , Suyanto Suyanto
Published: March 2021

ABSTRACT

     The effort to increase tax revenue is an important issue because the source of funding for national development comes from tax revenue. This study aims to look at the effect of Compliance, Tax Audit and Tax Collection on Tax Revenue which is moderated by the Role of Account Representatives. The sample in this study consisted of 32 taxpayers registered in Sixth Foreign Investment Tax Office who were issued Tax Underpayment Assessment and tax appeal letter every year during 2017-2019. The type of data used is quantitative data from secondary data sources. The data analysis technique used is path analysis using the SEM model with the WarpPLS 5.0 program. Based on the results of the study note that taxpayer compliance has no effect on tax revenue. Whereas Tax Audits and Tax Collection affect the tax revenue. Tax audits that are moderated by the role of Account Representatives affect tax revenue. Meanwhile, collections that are moderated by the role of Account Representatives do not affect tax revenues.

ABSTRAK

     Upaya untuk meningkatkan penerimaan pajak adalah masalah penting karena sumber pendanaan untuk pembangunan nasional berasal dari pendapatan pajak. Penelitian ini bertujuan untuk melihat pengaruh Kepatuhan, Audit Pajak dan Pengumpulan Pajak terhadap Penerimaan Pajak yang dimoderasi oleh Peran Perwakilan Akun. Sampel dalam penelitian ini terdiri dari 32 wajib pajak terdaftar di Kantor Pajak Investasi Asing Keenam yang menerbitkan Surat Ketetapan Pajak Kurang Bayar dan surat banding pajak setiap tahun selama 2017-2019. Jenis data yang digunakan adalah data kuantitatif dari sumber data sekunder. Teknik analisis data yang digunakan adalah analisis jalur menggunakan model SEM dengan program WarpPLS 5.0. Berdasarkan hasil penelitian diketahui bahwa kepatuhan wajib pajak tidak berpengaruh terhadap penerimaan pajak. Sedangkan Audit Pajak dan Pengumpulan Pajak mempengaruhi penerimaan pajak. Audit pajak yang dimoderasi oleh peran Perwakilan Akun memengaruhi pendapatan pajak. Sementara itu, koleksi yang dimoderasi oleh peran Perwakilan Akun tidak memengaruhi pendapatan pajak.

JEL Classification: H21, H25