bluuebunny/crossref_metadata_2025 huggingface dataset:
First Principle Study on Structural, Electronic, Vibrational Properties and Molecular Docking Study of Tyramine
Authors: Dhami Govind Bahadur , Bhatt Madhab Raj , Joshi Shiv Raj , Joshi Bhawani Datt
Published: September 2023

First principle study of cyclic compound has a great interest because their products are very much useful in biological and clinical applications. In this work, Density functional theory (DFT) and Time dependent DFT calculations have been performed to study structural, electronic and vibrational properties of Tyramine (a neuromodulator) at B3LYP/3-21G level employing Gaussian 09 software. All the theoretical calculations were carried out to study the equilibrium geometries, vibrational spectra, molecular electrostatic potential (MEP), highest occupied molecular orbital (HOMO), lowest unoccupied molecular orbital (LUMO) and UV-Vis spectra of the title compound. Also, the molecular docking analysis of Tyramine against two different proteins (Trace amine-associated receptor 1 and Dopamine D2 receptor) was carried out using AutoDock Vina. The scaled values of calculated vibrational frequencies were used for vibrational assignments on the basis of the potential energy distribution (PED). The structure activity relation has been interpreted by mapping MEP and Time dependent DFT method has been adopted to elucidate electronic properties. Graphical representation of frontier molecular orbital for both gaseous and solvent phase provides valuable insight into the nature of reactivity, stability and some of the structural and physical properties of the title molecule. Also, the calculated HOMO and LUMO energy values show that the charge transfer occurs within the molecule. Further, the title molecule shows good potentiality for binding against Trace amine-associated receptor 1 (1TQN) with binding affinity -6 kcal/mol The binding site of the Tyramine is found to be amine (NH2) group.
Quality Assessment of Soft Drinks Available at Local Market in Surkhet
Authors: Khadka Promod , Sijapati Lilaram , Regmi Shukraraj , Thapa Sushma , Basnet Anup
Published: September 2023

Soft drinks have been reported to contain some toxic substance and other unwanted material beyond the acceptable limits in some countries including Nepal. Therefore, the main objective of this study was to access the quality and characteristics of selected soft drinks found in Birendranagar, Surkhet. Fifteen samples of marketed soft drinks were collected from the market. Qualitative test for the presence of reducing sugar, phosphates, alcohol and carbon dioxide in the samples were carried out. Quantitative test were also done for hardness, pH, iron content ammonia, chloride and also density measurement for ensuring the quality of available soft drinks. The presence of high sugar content in the sample and also the acidity of sample also indicate the presence of contaminants in the available sample. The pH value of Coca-Cola (2.5), highly acidic in nature, total hardness in Mountain Dew sample is found to be 350 mg/lit whereas for Pepsi is 76 mg/lit. Therefore, the quality of marketed soft drinks must be regulated by the regulatory bodies.
PENGARUH PEMBERIAN LIMBAH SOLID SAWIT DAN NPK MUTIARA TERHADAP PERTUMBUHAN DAN HASIL TANAMAN KEDELAI EDAMAME (Glycine max L Merill) VARIETAS RYOKKOH
Authors: Ali Haidir
Published: September 2023

Limbah solid padat sawit belum banyak dimanfaatkan baik sebagai media tanam dan pupuk padahal limbah tersebut banyak sekali dan apabila dimanfaatkan sebagai nilai tambah baik untuk pertanian dan perkebunan. Tujuan penelitian untuk mengetahui pengaruh Limbah Solid Sawit dan NPK Mutiara serta interaksinya terhadap pertumbuhan dan hasil tanaman kedelai edamame serta untuk memperoleh dosis pupuk Limbah Solid Sawit Dan NPK Mutiara yang sesuai untuk meningkatkan produktivitas tanaman kedelai edamame (Glycine max L merill) Varietas ryokkoh.Penelitian menggunakan Rancangan Acak Kelompok (RAK) dengan analisis faktorial 4 x 4 dan terdiri atas 3 ulangan (blok). Faktor pertama adalah dosis pupuk Limbah Solid Sawit (S) yang terdiri atas 4 taraf, yaitu : (S0) : tanpa pupuk limbah solid sawit (kontrol), (S1) : 10 ton/ha setara dengan 1kg/ petak, (S2) : 20 ton/ha setara dengan 2 kg/petak, (S3) : 30 ton/ha setara dengan 3 kg/petak. Faktor kedua adalah dosis pupuk NPK Mutiara (N) yang terdiri atas 4 taraf, yaitu : (P0) : tanpa pupuk NPK Mutiara ( kontrol), (N1) : 300 kg/ha setara dengan 2kg/petak, (N2) : 600 kg/ha setara dengan 60 g/petak, (N3) : 900 kg/ha setara dengan 90 g/petak.Perlakuan pupuk limbah solid sawit berbeda sangat nyata terhadap tanaman umur 20 hari setelah tanam, berat polong per petak produksi, produksi polong per hektar, umur tanaman saat panen, umur tanaman saat berbunga, serta berbeda nyata terhadap persentase polong isi.Perlakuan pupuk NPK Mutiara berpengaruh sangat nyata terhadap tinggi tanaman umur 20, 40, 60 hari setelah tanam dan umur keluar bunga, umur panen, persentase polong isi, berat polong per petak produksi, dan produksi polong per hektar.Interaksi perlakuan antara pupuk Limbah Solid Sawit dan pupuk NPK Mutiara berpengaruh sangat nyata terhadap berat polong per petak produksi, berpengaruh sangat nyata terhadap tinggi tanaman umur 20,40, 60 hari setelah tanam.
PENGENALAN BEBERAPA JENIS MERANTI BERDASARKAN MORFOLOGI DAUN DI BALAI BESAR PENELITIAN DAN PENGEMBANGAN EKOSISTEM HUTAN DIPTEROKARPA (B2P2EHD) SAMARINDA
Authors: Christy Deyansion Deo , Ismail Ismail , Emawati Heni
Published: September 2023

Penelitian ini bertujuan untuk mengetahui dan mengenal jenis-jenis meranti yang ada di persemaian Balai Besar Penelitian Dan Pengembangan Ekosistem Hutan Dipterokarpa (B2P2EHD) Samarinda melalui morfologi daun.Penelitian ini ini dilaksanakan pada bulan Juli 2018 sampai dengan bulan Oktober 2018. Metode penelitian yang digunakan adalah metode deskriptif kualitatif dengan melakukan pengamatan langsung pada morfologi daun.Hasil penelitian ini menunjukkan bahwa morfologi daun dari ke 12 jenis meranti yang telah teridentifikasi yaitu: Shorea smithiana, Shorea balangeran, Shorea selanica, Shorea ovalis, Shorea parfivolia, Shorea seminis, Shorea leprosula, Shorea assamica, Shorea macrophylla, Shorea mecistopterix, Shorea laevis, dan Shorea stenoptera memiliki persamaan daun tunggal, bentuk daun jorong atau bulat/bundar telur, ujung daun meruncing atau luncip, pangkal daun rompang atau membulat, tepi daun rata,tulang daun menyirip dan warna daun hijau. Selain memiliki persamaan hasil identifikasi menunjukan perbedaan dari permukaan daun yaitu: Shorea ovalis, Shorea parvifolia, Shorea seminis, dan Shorea macrophylla memiliki permukaan daun gundul. Shorea selanica, Shorea assamica, Shorea mecistopterix dan Shorea stenoptera memiliki permukaan daun licin. Shorea balangeran memiliki permukaan daun mengkilap. Shorea smithiana memiliki permukaan daun berbulu halus. Shorea leprosula memiliki permukaan daun bersisik. Shorea laevis memiliki permukaan daun licin mengkilap.
2016-2017 President of ASM International William E. Frazier
Authors: Moore Dale L.
Published: September 2023

Profile of William E. Frazier, the 2016-2017 President of ASM International.
Optimizing Process Parameters for Aluminum-Silicon High Pressure Die Cast Powertrains
Authors: Kasprzak Wojciech , Kurita Hirotaka
Published: September 2023

Aluminum components with refined microstructures produced by high pressure die casting enable manufacturers to gain energy savings via shorter production cycles—if casting and tempering parameters are optimized. This article reports on research results indicating it is possible to increase hardness of hypereutectic Al-Si alloys by optimizing the water quenching rate and duration of room temperature hold, and producing castings with finer microstructures.
Automotive Industry Partnership Paves the Way for Advanced High-Strength Steel
Authors: Bairley Susan
Published: September 2023

Scientists and engineers working on behalf of the U.S. automotive industry are nearing completion of a multiyear effort to accelerate the incorporation of advanced high-strength steels in American-made cars and trucks. This article reports on work to develop and validate an integrated computational materials engineering (ICME) model optimized for third-generation advanced high-strength steels.
Case Study: Carbide Thermal Spray Surfacing Protects Blow Mold Head Tooling
Authors: Whitten Scott
Published: September 2023

This article is a case study involving use of thermal spray surfacing to address blow mold head tooling wear being caused by glass-filled nylon material. This tooling wear was creating die gap issues, disrupting material flow during production, and causing nonconforming parts to be manufactured. Coated tooling demonstrated a significant increase in service life versus uncoated equipment.
Chemical Vapor Deposition Coatings Extend Aerospace Component Life
Authors: Zhuk Yuri
Published: September 2023

Nanostructured tungsten-tungsten carbide chemical vapor deposition (CVD) coatings provide a practical, technical, and commercially viable alternative to hard chrome plating for aircraft components.
Carbon Covetic Nanomaterials Show Promise
Authors: Forrest David R. , Balachandran U. (Balu)
Published: September 2023

A recently discovered nanocarbon phase, first imaged to atomic resolution in 2012, is being exploited to increase the electrical and thermal conductivity of metals and alloys. These unique materials, known as carbon covetic nanomaterials or covetics for short, represent an opportunity to improve energy efficiency over a wide range of applications using low-cost raw materials and scalable processes. This article briefly describes the structure, properties, and potential applications for covetics.
Pengaruh Ukuran Perusahaan, Roe, Dan Current Ratio Terhadap Struktur Modal Dimoderating Sales Growth Pada Perusahaan Perdagangan, Jasa, Dan Investasi Di BEI
Authors: Girsang Ade Hartati , Simamora Clara Putri , Sipahutar Tetty Tiurma Uli
Published: September 2023

This research aims to understand the effect of Firm Size, ROE, Current Ratio on Capital Structure moderated by Sales Growth. The population used in this research is trading, service and investment companies listed on the IDX in 2016-2019. According to the total sample criteria, 28 companies were selected from 164 companies. To get real results, we try to test each variable according to the hypothesis. This research uses multiple linear regression analysis methods as well as Moderated Regression Analysis (MRA) which is preceded by descriptive analysis and continued with classical assumption tests. The hypothesis experiment used the F test analysis tool and the t test. The conclusion of this research is that firm size and ROE do not have a partial effect on capital structure, while the current ratio has a partial and significant negative effect on capital structure. The results of the moderation regression analysis are that Sales Growth is unable to moderate Firm Size, ROE , and Current Ratio to Capital Structure.

 

Keywords: Firm Size, ROE, Current Ratio, Sales Growth, Capital Structure.
Literasi Keuangan Dan Tingkat Beban Utang Pada Generasi Milenial Di Bengkulu
Authors: Histori S Oktafian
Published: September 2023

This study aims to examine the level of financial literacy and its relationship with the level of one's debt burden in the millennial generation in Bengkulu. The methodology of this research was carried out with qualitative methods with technical data collection through semi-structured interviews. The findings of this study indicate that the millennial generation in Bengkulu has a fairly good level of financial literacy, which is 42% and there is a significant relationship between the level of financial literacy and the level of their debt burden. In addition, the largest composition of the debt burden among the millennial generation is multipurpose loans, followed by housing loans, motor vehicle loans and other household loans. The main problem with the level of debt burden is the lack of financial management and financial skills of respondents.

Keywords: Financial Literacy, Debt Burden, Millennials
Literature Review: Diferensiasi Efek Current Ratio dan Profitability Ratio pada Harga Saham Perusahaan
Authors: Fadlilah Andi Hidayatul , Dambe Daniel Nemba , Cakranegara Pandu Adi , Djohan Deva , Moridu Irwan
Published: September 2023

Financial ratios are useful for predicting a company's financial difficulties, operating results, current and future financial condition of the company, as well as a guide for investors regarding past and future performance. The current ratio and profitability ratio in the form of Return of Assets are the ratios used in the company's financial statements. The results of this report serve as a guide for investors in assessing the company so that it influences the company's stock price. The method used is a literature study by reviewing various related studies recorded in Mendeley references and Google Schoolars both nationally and internationally. The results of this study were analyzed, and used as material for discussion to determine answers to problems regarding the relationship between the current ratio and profitability ratio on the company's stock price that struggles with firm value. All ideas from each study provide information about the methodologically desirable theory of the study being analyzed. The results explain that there is a relationship between the current ratio on stock prices and return on assets can be used as a basis for determining the level of company profitability. Therefore, it is affected by the positive and significant influence between the current ratio and the profitability ratio on stock prices.

Keywords: Current Ratio, Return of Assets, Profitability Ratio, Stock Price
Pengaruh Reputasi, Hasil, Persyaratan, Perilaku Etis, Dan Niat Kerja Terhadap Persepsi Mahasiswa Akuntansi Di Semarang Mengenai Karir Akuntansi Berdasarkan Gender
Authors: Jusvian Stefanus , Retnaningsih Stephana Dyah Ayu
Published: September 2023

Commonly, perceptions between men and women can be different. Men and women can sometimes view a career with their own perceptions according to the information they get. Students majoring in accounting in Semarang are the population of this study. This study used a random sampling method with the distribution of questionnaires. This study used 273 respondents of active students majoring in accounting in Semarang. Hypothesis testing is performed using the t-test. This study aims to see the perception of accounting students regarding the accountant profession based on gender. This study shows that the variables of work requirements, work reputation, intentions (feelings), and work outcomes have no difference in perception based on gender. Meanwhile, the variable negative perception of accounting work gives significant results between men and women.

Keywords: Accountant Career, Gender, Student Perception, Accountant Profession
Pengaruh Suku Bunga BI dan Inflasi Terhadap Kinerja (ROA) Bank Umum Syari'ah
Authors: Imaduddin Muhammad Fakhri , Nursito Nursito
Published: September 2023

This study aimed to determine The Effect of BI Interest Rate and Inflation on Perfomance by Return On Assets (ROA). The population of this study is Syari’ah Banking Company listed on the Financial Services Authority (OJK) Period 2017-2019. The sampling technique is done by purposive sampling so Syari’ah Banking Company listed on the Financial Services Authority (OJK) Period 2017-2019 are samples. Data analysis technique used descriptive statistics, clasic assumption test, and hypothesis testing with multiple linear regression. The result of this study indicated that BI Interest Rate and Inflation has no effect and on Performance (ROA). The result of this study indicated that partially BI Interest Rate has no effect on Performance (ROA), and Inflation has no effect  on Performance (ROA).

Keywords: BI Interest Rate, Inflation, ROA
Meta-Analisis Dari Dampak Adopsi Ifrs Pada Analyst Forecast Accuracy
Authors: Wijaya Felix Hertanu , Purnamasari Vena
Published: September 2023

IFRS adoption in various countries has prompted research related to the regulatory changes impact. Different regulations can affect financial information quality. Accounting information function to analysts’ financial statements. The accounting information quality affected by the accounting standards adoption affects the analysts' forecasts. Researchers carried out research related to the IFRS adoption impact. However, we need to see the results of studies consistently to draw general conclusions. The purpose is to answer the IFRS adoption impact in general. The consistency of the results of this study can be proven by conducting a meta-analysis. The results of the heterogeneity test with CMA are 0.107 (p-value), meaning sampling error didn't occur and in the calculation of correlation analysis p-value was 0.353, which means IFRS adoption studies on analyst forecast accuracy were homogeneous. The meta-analysis results show that adopting IFRS has no impact on the accuracy of the analyst's forecasting results. Therefore, the implementation of IFRS which mostly changes the stanard is a policy change.

Keywords: Analysts Forecast Accuracy, IFRS, Meta-Analysis
Analysis of Factors Influencing the Income of Women Informal Sector Workers in Indonesia (IFLS Data Analysis 5)
Authors: Suripto Suripto , Wicaksono Anandito
Published: September 2023

This research was conducted with the aim of being able to find out the factors that influence the income of women informal sector workers in Indonesia in 2014 based on data from the 2014 batch 5 Indonesian family life survey (IFLS-5). IFLS 5 data is the latest data conducted by several institutions. such as rand meters, survey meters and the demographic institute of the Faculty of Economics and Business, University of Indonesia (LD FEB UI). Based on the existing problems, namely female workers contribute 38% of the total national workforce and the informal sector absorbs the highest workforce in Indonesia, which is equal to 69%, but it is ironic because the informal sector has the lowest income level compared to other sectors. This study took a sample of 2,294 respondents taken from 13 provinces in Indonesia. Respondents were filtered based on age with a range of 15-65 years. With the dependent variable income of women workers and the independent variables education level, age, marital status, working hours, work experience and job training. From the results of statistical tests conducted, it shows that 31% of the independent variables partially affect the dependent variable, and the rest are influenced by independent variables outside the research model. The results of multiple linear tests show that the independent variables of education level, age, working hours, work experience and job training are significantly independent variables that can explain the effect on the variable income of women informal sector workers in Indonesia.

Keywords: IFLS-5, Female Workforce, Income of Informal Sector Female Workers.
Pengaruh Return On Asset, Sales Growth, Dan Financial Lease Terhadap Tax Avoidance (Studi Pada Perusahaan Manufaktur Sub Sektor Otomotif Yang Terdaftar Di BEI)
Authors: Rahyuni Dewa Ayu Putu , Karna Nyoman
Published: September 2023

As the largest source of state revenue, government always seek to optimize tax revenue. However, on the other hand, taxpayers also trying to do tax planning to minimize their tax obligation. As example, several manufacturing companies applied tax planning schemes in the form of tax avoidance so as not to violate tax laws but able to minimize their tax. This research aims to analyse the factors that affect the tax avoidance including return on asset, sales growth, and financial lease in automotive manufacturing sub-sector listed in Indonesia Stock Exchange in 2010-2016 period. For the research method, this research uses quantitative method approach and the sampling technique used is purposive sampling technique. The sample in this research uses 30 manufacturing companies within 7 years period to obtain as many as 84 data. For data analysis, this research uses panel data regression approach using EViews 9.0 software. The study shows that return on asset, sales growth and financial lease have the influence to do tax avoidance practice of 25.774% and the other 74.226% is influenced by other variable outside this study. The analysis result shows that return on asset, sales growth and financial lease simultaneously influenced manufacturing companies to do tax avoidance. Partially, return on asset affects the manufacturing companies to do tax avoidance, while sales growth and financial lease does not.

Keywords: Return On Asset, Sales Growth, Financial Lease, Tax Avoidance
Pengaruh Amihud, Bid-Ask Spread, Case Covid-19, Marcap, dan MTB terhadap Return Saham pada Perusahaan Financial yang Terdaftar di BEI Selama Covid 2019 (Periode Maret 2020 – Maret 2022)
Authors: Susanna Susanna , Jessica Jessica , Joceline Joceline
Published: September 2023

This research is an event study that aims to examine the stock returns and liquidity of financial companies during Indonesia's first Covid-19 case. Researchers use monthly closing price data to calculate stock returns and data related to company liquidity. The sample in this study were go public companies listed on the Indonesia Stock Exchange for the period March 2020 - March 2022. With these criteria, the samples used in this study were 26 companies. Research sampling technique using purposive sampling method. The analytical tools used in this research are descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing. Based on the results of data analysis it can be interpreted: Amihud, Marcap, MTB have an effect on stock returns; Bid-ask spread, Covid-19 case has no effect on stock returns; Amihud, Bid-Ask Spread, Case Covid-19, Marcap and MTB have a simultaneous effect on stock returns.

Keywords: Amihud, Bid-Ask Spread, Case Covid-19, Marcap, MTB, Return Saham
Analisis Peningkatan Produk Laptop Melalui Brand Attitude Dan Brand Credibility
Authors: Senoaji Fauzie , Tannady Hendy , Darmo Ika Suhartanti , Sutrisno Sutrisno , Sonani Nia
Published: September 2023

The purpose of this research to understand the effect of brand credibility and brand attitude towards the buying interest of Huawei laptop. The data on this research is using purposive sampling method with the criteria that knows about Huawei laptop and at least 17 years old. The result of this hipotesis test shows that brand credibility variable has effect to buying interest with significant score of 0,028 < 0,050, brand attitude variable has effect to buying interest with significant score of 0,00 < 0,050, and also the brand credibility and brand attitude variable simultaneously effect the buying decision with fscore > ftabel with 124,209> 2,682.
The Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Profitabilitas Dan Arus Kas Terhadap Financial Distress (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2020-2021)
Authors: Anjani Agnes Dewi , Taswan Taswan
Published: September 2023

This study aims to determine whether Managerial Ownership, Institutional Ownership, Profitability and Cash Flow affect Financial Distress. The population in this study are 386 companies with secondary data sources derived from the financial reports of manufacturing companies listed on the IDX for 2020-2021. The selection of the research sample used a purposive sampling technique so that the samples obtained were 149 companies. The research method is quantitative. This study applies multivariate analysis by utilizing logistic regression which has non-matrix variables, namely dummy variables (category 0 and category 1). The results of the study show that Managerial Ownership, Institutional Ownership, and Profitability have a negative and significant effect on Financial Distress. Cash flow has a negative and insignificant effect on Financial Distress.

Keywords: Managerial Ownership, Institutional Ownership, Profitability, Cash Flow, and Financial Distress.
Determinan Nilai Perusahaan Pada Perusahaan Sektor Property yang Terdaftar Di BEI Periode 2017-2021
Authors: Musthofa Rizal Hanif , Titisari Kartika Hendra , Siddi Purnama
Published: September 2023

The property sector industry is one of the industries that is useful for the activities of the Indonesian people, because this industrial sector has investment value that is quite attractive, it is assessed that the changes are constant or consistent and can increase the value of the company. This observation intends to investigate the effect of profitability, capital structure, debt policy, and company size on firm value in companies with the aim of providing empirical evidence regarding profitability, capital structure, debt policy, and company size in projecting firm value through testing of each variable. The objects of this observation are property sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample selection method used was purposive sampling of 15 companies. The type of analysis performed on this observation is a multiple linear regression model whose observations show that 1) profitability affects firm value, 2) capital structure has no effect on firm value, 3) debt policy affects firm value, and 4) size company effect on firm value.

Keywords:  Profitability, Capital Structure, Debt Policy, Firm Size, Firm Value
Pengaruh Leverage, Likuiditas, Struktur Modal Dan Ukuran Perusahaan Terhadap Kinerja Keuangan
Authors: Oktaviyana Devi , Titisari Kartika Hendra , Kurniati Sari
Published: September 2023

The company's financial performance is used to measure the level of success in running a business to gain profit. This study aims to examine and analyze the effect of leverage, liquidity, capital structure and company size on financial performance. The population used is manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for 2017-2021. Sampling by purposive sampling technique based on predetermined criteria. The method used is a quantitative method using secondary data in the form of the company's annual financial statements. In this study, 31 companies were sampled and the observation period was from 2017 to 2021. Multiple linear analysis was used in the data analysis process. The findings of this study indicate that firm size and leverage have an effect on financial performance. While those that do not affect financial performance are liquidity and capital structure. Various parties can use this research as material for consideration in assessing factors that can affect a company's financial performance as well as material for consideration by investors in making investment decisions.

Keyword: Leverage, Liquidity, Capital Structure, Company Size, Perfomance Finance
Anteseden Kepuasan Dan Loyalitas Toko Src Dalam Melakukan E-B2b Pada Mitra SRC Melalui Aplikasi Ayo Src Toko Di Pulau Lombok
Authors: Rahmadita Nisrina Arieza
Published: September 2023

Grocery stores have the opportunity to utilize technology as a means to support their business processes. Apart from being used to market products, technology with several application features is used to help grocery stores run their business operations, such as shopping at their grocery stores online, such as what AYO SRC Toko does. The purpose of this study was to look at and analyze the effect of e-loyalty programs and e-service quality on e-loyalty through e-satisfaction on the e-B2B application of the AYO SRC Toko on Lombok Island. The type of research used is quantitative in the form of conclusive - descriptive with online questionnaire distribution methods. Questionnaires were given to SRC store operators on Lombok Island who had conducted e-B2B for the last six months. The sampling technique used in this study is non-probability sampling with the category of convenience sampling. The analysis was performed using the Partial Least Square (PLS) model. This research is expected that PT. SRCIS knows the factors that influence application user satisfaction and loyalty so that it can increase competitive advantage and strategic decision making. The findings of this study are that e-Service Quality has a significant positive effect on e-Satisfaction and e-Loyalty both direct and indirect, and conversely, the e-Loyalty Program has no effect on e-Satisfaction and e-Loyalty both direct and indirect. Managerial implications are aimed at AYO SRC Toko, e-B2B business people or those who want to set up similar e-B2B applications.

Keywords: e-B2B; e-loyalty; e-loyalty program; e-satisfaction; e-service quality
Pengaruh Keragaman Produk, Persepsi Harga, Dan Point Of Purchase (POP) Display Terhadap Keputusan Pembelian Toko Cahaya Mebel Di Kota Semarang
Authors: Athala Daffa Iddo
Published: September 2023

Penelitian ini bertujuan untuk menganalisis pengaruh keragaman produk, persepsi harga, dan display terhadap keputusan pembelian. Untuk mengambil data Konsumen Toko Cahaya Mebel di Kota Semarang sebanyak 100 responden. Teknik pengambilan sampel dengan menggunakan purposive sampling. Hasil penelitian ini menunjukan bahwa keragaman produk, persepsi harga, dan display berpengaruh positif dan signifikan terhadap keputusan pembelian. Berdasarkan hasil yang diperoleh, uji instrumen penelitian menunjukan semua indikator valid dan semua variabel reliabel. Berdasarkan uji F semua variabel bebas secara simultan berpengaruh terhadap keputusan pembelian. Berdasarkan hasil koefisien regresi dan uji t menunjukan bahwa variabel Keragaman Produk, Persepsi Harga dan Display berpengaruh positif dan signifikan terhadap keputusan pembelian.
Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Sektor Aneka Industri
Authors: Alazis Ikhsan Galih , Dewi Riana Rachmawati , Chomsatu Yuli
Published: September 2023

Delays in auditing financial reports within companies can be a cause of overall delays in issuing company reports, but audits will be necessary to ensure the accuracy and transparency of financial reports published by companies. Many factors trigger the emergence of audit delay. So researchers want to learn more about the effect of variables profitability, solvency, company size, audit opinion, and auditor reputation on audit delays. The researcher chose the population in manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange (IDX) 2019-2021. The data analysis technique in this research is multiple linear regression. Sampling method with purposive sampling with the number of samples used 93 companies that have complied with the sampling. This study proves that profitability, company size, audit opinion affect audit delay while solvency and auditor reputation do not affect audit delay.

Keywords: Profitability, Solvency, Company Size, Audit Opinion, Auditor Reputation, Audit delay.
Analisis Faktor-Faktor Yang Menyebabkan Kredit Bermasalah Pada PT. BPR Arthaguna Mandiri Kantor Pusat Gadobangkong
Authors: Rahayu Dini , Yuniarti Rita
Published: September 2023

This study aims to determine the factors that cause non-performing loans at PT. BPR Arthaguna Mandiri. The method used in this research is descriptive with a qualitative approach. Secondary data collection was obtained from documented sources in the company, namely financial reports, and primary data was obtained from the first source, namely through observation and interviews. The population in this study were 20 credit officers of PT. BPR Arthaguna Mandiri and 15 samples representing credit officer employees. The results showed that the factors causing problem loans at PT. BPR Arthaguna Mandiri which dominates is caused by internal factors where there are deviations from credit granting procedures, inaccurate analysis of the elements and principles of lending and weak supervision of credit granting procedures and oversight of debtors. External factors that cause non-performing loans lie in the use of weak bank supervision by debtors, and the debtor's business sector is unable to generate long-term profits.

Keywords: Troubled Loans, Credit Granting Procedures, Rural Banks
Pengaruh Ukuran Dewan Komisaris, Ukuran Dewan Direksi, Ukuran Perusahaan, Kepemilikan Institusional, Dan Komisaris Independen Terhadap Kinerja Keuangan
Authors: Haryani Novta Indra , Susilawati Clara
Published: September 2023

The purpose of this study was to determine the effect of board of commissioners size, board of directors size, company size, institutional ownership, and independent commissioners on financial performance. The research method used is multiple linear regression, the study population is a manufacturing company listed on the Indonesia Stock Exchange in 2019-2021, the sampling method used is purposive sampling and it is known that the research sample is 171. The results show that the size of the board of commissioners, the size of the board directors, company size, institutional ownership, and independent commissioners on financial performance have a positive and significant impact on financial performance. For future researchers who wish to conduct further research related to financial performance, it is better to use a longer entire period so that the results of this study will be better.

Keyword :     Board of Commissioners, Board of Directors, Company Size, Institutional  Ownership, Independent Commissioner, Financial Performance.
The Role of Company Size as a Moderating Variable in the Relationship Between Tax Avoidance, Political Connections and Corporate Governance
Authors: Nazara Desman Serius , Metekohy Stellamaris , Nurhab Muhamad Irpan , Yandari Aprilya Dwi , Setiawan Roy
Published: September 2023

With business size acting as a moderating variable, the goal of this study is to gather empirical data regarding the impact of political and corporate links on tax evasion. The manufacturing firms in the consumer products sector that were listed on the Indonesia Stock Exchange between 2017 and 2021 were the subject of this study. Purposive sampling is used to determine the sample. A total of 100 data samples from 20 firms over a 5-year period made up the study's sample size. the approach of data analysis that makes use of moderated regression analysis and multiple linear regression analysis. The findings demonstrate that institutional ownership and political ties have an impact on tax evasion, but independent commissioners and the audit committee have no impact. According to the results of the moderation test, business size can influence institutional ownership and independent commissioners but not audit committees or political links in terms of tax evasion.
Analisa Fiskal di Provinsi Jawa Barat Periode 2019-2021
Authors: Mutholib Abdul , Apriliani Selly , Digdowiseiso Kumba
Published: September 2023

ABSTRACT

The requirement to implement regional autonomy and fiscal decentralization is a good regional fiscal health condition. This study took a sample of districts / cities in West Java Province in the period 2019 - 2021 to be analyzed using the Fiscal Health Index. The research method uses a quantitative descriptive study and as the unit of analysis sets all districts / cities. The fiscal health condition of each Regency / City in the West Java Province region before and during the Covid-19 pandemic can be described through the results of the analysis. From the measurement of each indicator, it can be seen that the regions with good financial health conditions are Pangandaran Regency, Majalengka Regency, Cirebon City, and Banjar City. The financial condition of Pangandaran Regency is relatively stable, even though the two years of the Covid-19 pandemic have not experienced significant shocks. Likewise with Majalengka Regency, although the index fell at the beginning of the pandemic (2019, and 2020), in 2021 the index increased significantly. On the other hand, the financial health conditions that are classified as poor are Cianjur, Karawang, and West Bandung. These three regions have a financial condition index far from other regions. In 2019, West Bandung Regency and in 2021 Cianjur Regency are the regions with the lowest index while in 2020 the lowest is Karawang Regency.

Keywords: Regional Fiscal Health, Fiscal Decentralization, Financial Independence, Financial Flexibility, Service Solvency
Analisis Fraud Pentagon Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021)
Authors: Kamalia Ulfa Nur Diana
Published: September 2023

This study examines the effect of financial targets, nature of the industry, change in auditor, change of directors, and frequent number’s of CEO on fraudulent financial reporting. The populationHused is a manufacturing companyIthat has been listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The data collection technique used in this study used a purposive sampling method with a sample of 65 companies. Data analysis method used in this study were descriptive statistical analysis and logistic regression analysis using SPSS 21. The results of this study indicate that financial targets have a significant positife effect on fraudulent financial statements. Nature of the industry and change of directors don’t have a significant positife effect on fraudulent financial statements. changes in auditors and frequent number’s of CEO don’t have a significant negative effect on fraudulent financial statements.

Keyword : fraud pentagon, fraudulent financial statements
Pengaruh Efisiensi Biaya Bahan Baku, Efisiensi Biaya Tenaga Kerja Langsung, Dan Efisiensi Biaya Overhead Pabrik Terhadap Rasio Profit Marjin Pada Pt Cipta Karya Utama Medan
Authors: Evadine Rebecca , Silalahi Harlen , Silalahi Dumariani , Barus Berlin
Published: September 2023

The purpose of this study was to determine and analyze the effect of raw material cost efficiency, direct labor costs, and factory overhead efficiency on the profit margin ratio at PT Cipta Karya Utama in 2017-2021. The sampling technique of this study used saturated sampling with multiple linear regression analysis methods. The results showed that simultaneously the efficiency of raw material costs, direct labor costs, and factory overhead efficiency had a positive and significant effect on the profit margin ratio. While partially direct labor costs and factory overhead efficiency have no effect on the profit margin ratio. The test results for R Square is 0.207 which means 20.7% of the variation in the profit margin variable which can be explained by the independent variables of raw material cost efficiency, direct labor cost efficiency and factory overhead efficiency.

Keywords: Raw Material Cost Efficiency, Direct Labor Cost, Factory Overhead Efficiency, Profit Margin Ratio
PENGEMBANGAN LEMBAR KERJA SISWA (LKS) QR CODE MENGGUNAKAN KONTEKS KOTA LUBUKLINGGAU PADA MATERI BANGUN DATAR SEGIEMPAT KELAS VII SMP NEGERI 3 LUBUKLINGGAU
Authors: Aprilia Leni Lestari , Luthfiana Maria , Refianti Rani
Published: September 2023

This study aims to produce a QR Code Student Worksheet (LKS) using a valid and practical Lubuklinggau City context, as well as potential effects. This research is a development research using a 4D model. This model is carried out by researchers consisting of 4 stages, namely: define (defining stage), design (planning stage), develop (development stage) and disseminate (dissemination stage). Data was collected using questionnaires, interviews, and tests. The subjects of this study were students of class VII.9 with a total of 32 students. From the results of the study obtained a valid learning media with a validity of 3.24 and practical with a practicality result of 96.22%; and has a potential effect on student learning outcomes where 29 students (90.62%) are included in the category of having completed, while there are 3 students (9.37%) who have not completed the Minimum Learning Completeness (KBM) determined by the school, the minimum student gets a score of 65 The potential effect of learning media is categorized as very good.
PENERAPAN MEDIA PEMBELAJARAN BIANGLALA PADA PEMBELAJARAN MATEMATIKA KELAS III SD NEGERI 4 SRIKATON
Authors: Anggraini Rini , Adha Idul , Sofiarini Andriana
Published: September 2023

Penelitian ini bertujuan untuk mengetahui hasil belajar matematika siswa kelas III SD Negeri 4 Srikaton setelah diterapkan media bianglala secara signifikan tuntas dan aktif. Penelitian yang dilakukan disini adalah jenis penelitian eksperimen berbentuk one group pre-test dan post-test design. Penelitian ini penulis lakukan di SD Negeri 4 Srikaton. Populasi dan sampel yang digunakan pada penelitian ini adalah Siswa Kelas III di SD Negeri 4 Srikaton, disini peneliti menggunakan teknik sampling jenuh dimana pada sampel ini merupakan semua anggota populasi digunakan sebagai sampel. Dalam pengumpulan data yang dibutuhkan penulis menggunakan teknik tes yang berupa soal, dan observasi. Dengan hasil perhitungan diperoleh (15,24) >  (1,64), sehingga dalam hal ini Ho ditolak dan Ha diterima. Maka dari itu hipotesis yang diajukan dalam penelitian ini dapat diterima kebenarannya, artinya media pembelajaran bianglala dapat menuntaskan hasil belajar dan meningkatkan keaktifan siswa pada pembelajaran matematika kelas III SD Negeri 4 Srikaton.
PENGEMBANGAN LEMBAR KERJA SISWA (LKS) BERBASIS HIGHER ORDER THINKING SKILL (HOTS) MATERI SEGITIGA PADA KELAS VII SMP NEGERI SUKARAYA
Authors: Lidia Ema , Elly As , Fitriyana Nur
Published: September 2023

This study aims to develop student worksheets based on HOTS on the triangular material for class VII in accordance with the 2013 curriculum which is valid and practical. This research is a development research using a 4-D development model which consists of 4 stages, namely: define, design, develop, and desiminate stages. The dessiminate stage was not carried out due to time constraints in the study. Based on the results of research analysis by the three experts, namely: linguists, media experts, and material experts, it shows that the HOTS-based student worksheet on triangle material meets the valid criteria with an average score of 3.33 and for the one to one trial, an average score is obtained. an average of 3.39. While the results of the analysis of the student practicality sheet consisting of 6 students, it was found that the HOTS-based student worksheet on the triangle material met the very practical criteria with an average score of 3.70 and for the practicality test the teacher obtained an average score of 3.76, it means that the HOTS-based student worksheet on the triangle material meets the valid criteria and is very practical.
PENERAPAN E-LEARNING BERBASIS SCHOOLOGY PADA PEMBELAJARAN MATEMATIKA SISWA KELAS X SMA NEGERI 2 LUBUKLINGGAU
Authors: Sabilillah Zulfasal , S Sukasno , Friansah Drajat
Published: September 2023

This study entitled "Application of Schoology-based E-learning in Mathematics Learning of Class X Students of SMA Negeri 2 Lubuklinggau Academic Year 2020/2021. This study aims to determine the completeness of student learning outcomes after learning with Schoology-based E-learning is applied. This type of research used quasi-experimental. The population is all class X SMA Negeri 2 Lubuklinggau academic year 2020/2021 and the sample is class X IIS 3 which is taken randomly. The data was collected by means of a five-question essay form test technique. The collected data were analyzed using t-test at the significant level α = 0.05. Based on the results of data analysis, it can be concluded that the mathematics learning outcomes of class X IIS 3 SMA Negeri 2 Lubuklinggau after implementing Schoology-based E-learning are significantly complete. The average student learning outcomes were 75.04 and the percentage of students who completed reached 69,57%.
SYSTEMATIC LITERATUR REVIEW: MODEL PEMBELAJARAN CONTEXTUAL TEACHING AND LEARNING (CTL) PADA MATERI BANGUN
Authors: Rosada Amrina , Luthfiana Maria
Published: September 2023

The purpose of this research is to review the articles on mathematics learning on the material of building space using the Contextual Teaching and Learning model. This research method uses literature review, namely library research (Library Research) namely SLR or (Systematic Literature Review) by collecting data from several relevant journals. This study analyzes 5 relevant mathematical journals regarding the CTL model in mathematics learning on the material of spatial structure. Based on the analysis of the 5 journals, it can be concluded that learning mathematics using the CTL model in building materials can improve student learning outcomes.
Cervical disc arthroplasty for magnetic resonance–evident cervical spondylotic myelopathy: comparison with anterior cervical discectomy and fusion
Authors: Ko Tsai-Tzu , Wu Ching-Lan , Chang Hsuan-Kan , Chang Chih-Chang , Kuo Yi-Hsuan , Yeh Mei-Yin , Kuo Chao-Hung , Ko Chin-Chu , Fay Li-Yu , Tu Tsung-Hsi , Huang Wen-Cheng , Wu Jau-Ching
Published: September 2023

OBJECTIVE

Anterior cervical discectomy and fusion (ACDF) is a standard surgical approach for cervical spondylotic myelopathy (CSM) caused by disc herniations. Although cervical disc arthroplasty (CDA) has become, in the past decade, a viable alternative to ACDF in selected patients, the differences among patients with CSM treated with CDA and ACDF remain elusive. The effectiveness of motion preservation devices in CSM is also unclear.

METHODS

Adult patients who underwent 1- or 2-level CDA or ACDF between 2007 and 2021 were retrospectively reviewed. Patients whose preoperative T2-weighted MRI demonstrated increased intramedullary signal intensity (IISI) were included and analyzed for the following: comparison of the length of IISI on pre- and postoperative MR images as well as range of motion (ROM) at the indexed levels between the CDA and ACDF groups. Measurement for clinical outcomes included the visual analog scale (VAS) of the arm and neck, the Neck Disability Index, and modified Japanese Orthopaedic Association scores. Perioperative clinical data were also compared between the two groups.

RESULTS

A total of 122 patients were allocated to the CDA group and 108 to the ACDF group, with mean follow-ups of 46.6 and 39.0 months, respectively. Patients in the CDA group were younger than those in the ACDF group (47.64 ± 12.40 vs 61.73 ± 12.25 years, p < 0.001) (mean ± SD). The ACDF group had more 2-level surgery compared to the CDA group (p = 0.002). Both groups had significant regression of IISI on postoperative MRI compared to that of preoperative imaging (CDA: 1.23 ± 0.84 to 0.28 ± 0.39 cm; ACDF: 1.07 ± 0.60 to 0.37 ± 0.42 cm; both p < 0.001). The decrease in the length of IISI was similar between the two groups (p = 0.058). The postoperative ROM was well preserved in the CDA group (superior to ACDF, which yielded minimal ROM postoperatively). Both the CDA and ACDF groups demonstrated improvement in Neck Disability Index and modified Japanese Orthopaedic Association scores at 24 months postoperatively. The CDA group had significant improvements on VAS scores, whereas the improvement did not reach significance for the ACDF group at 24 months postoperatively.

CONCLUSIONS

Significant shortening of IISI on T2-weighted MRI was demonstrated after both CDA and ACDF. At 24 months postoperatively, all clinical outcomes demonstrated improvement after both strategies, except that the VAS score was not significantly improved for ACDF. Therefore, CDA is a safe and effective option for patients with MR-evident CSM.