bluuebunny/crossref_metadata_2025 huggingface dataset:
Information Technology Governance Assessment in Higher Education Institution Using COBIT 5 Framework
Authors: Rafdiansyah Helmi Naufal , Alfian Adhi , Adrianto Zaldy
Published: July 2024

Information Technology (IT) is an essential part of overall organizational governance, and higher education is an educational institution that requires IT support. This study aims to evaluate how effective and efficient the implementation of information technology governance at the PTNBH X as measured by COBIT 5 Framework. This study will be an exploratory one that will rely on qualitative data. The domains Evaluate, Direct, and Monitoring (EDM) will be the focus of this study. Data collecting was the first stage of the study, followed by analysis of maturity and gap levels, analysis and problem-solving in the implementation of IT governance and recommendations, and finally conclusions and recommendations. According to the results of PTNBH X's capability level evaluation of the EDM domain, the company is at level 1 (performed process), with a value of 1.4. It means most of the EDM domains in PTNBH X implemented process achieves its process purpose, but not yet at the level that the process is being planned, monitored and adjusted to their needs.
The Influence of Corporate Culture, Work Environment, Leadership Skill on Employee Performance Mediated by Employee Motivation on Fast Food Restaurant in Batam
Authors: Mon Muhammad Donal , Herman Teresia Armeta
Published: July 2024

Everything in life has changed as a result of globalization, including business. In the era of economic globalization, firms are now more competitive than ever. This suggests that every business needs to adapt in order to anticipate economic uncertainty. For businesses to maximize the performance of their human resources and prepare them for competitiveness, they require effective and efficient management. As a result, businesses must understand the factors that influence employee performance. The article aims to analyze company culture, work environment and leadership skills which are mediated by motivation so that they can influence employee performance. This research uses a population of fast-food restaurant employees in the city of Batam with 3 (four) fast food restaurant samples to represent them, including McDonald's, KFC, J.CO, Chatime, Marugame Udon. The number of questionnaire samples analyzed were 373 respondents. Data processing in this study uses the Partial Least Square (PLS) program using the path analysis method. The results of the research show that: First, company culture, work environment, leadership skills have a significant effect on motivation. Second, motivation is proven to have a significant positive effect on employee performance. Finally, the role of the motivation mediator variable in mediating the influence of the independent variables corporate culture, work environment, leadership skills on the dependent variable employee performance was proven to be significant
Policy strategy: Nickel mining contribution to rural development equity and social violence minimization in Kolaka Regency
Authors: Kasnar Suliamin , Sjaf Sofyan , Siregar Hermanto , Mulatsih Sri
Published: July 2024

The lack of attention from mining companies to the majority of areas still affected by mining activities can result in regional economic disparities and high levels of social violence. It is crucial to have policy strategies for mining contributions to rural development equity and social violence reduction through CSR assistance and other aid funds. This research employs the Multi-Criteria Decision Analysis method using the MULTIPOL analysis tool. Recommended action programs include the construction of schools, provision of scholarships, job openings, business capital, and infrastructure development, supported by strong regulations and law enforcement. Cracking down on illegal mining permits is essential to reduce environmental damage. Holistic and sustainable integration policies, alongside effective law enforcement, are necessary to achieve the goals of equitable development and social violence reduction. These steps should be reinforced with incentives for traditional/community leaders and increased police/military presence in villages within the next 2 years, particularly in zones 2 and 3 of the mining areas. Failure to implement these measures could escalate social violence, jeopardize security, and impede the operations of mining companies in Kolaka. The findings of this research support the priority of security and orderliness in development and underscore the importance of diverse research methods for mining area development policies.
Capital structure and performance nexus: Insights from fixed-effects and quantile analysis
Authors: Mansour Marwan , Yamin Ismail Y. , Saram Mohammed , Alduwailah Ahmad , Al-Enzi Nasser , AlWadi Belal Mahmoud , Marei Ahmad
Published: July 2024

The research utilizes a comprehensive dataset from MENA-listed companies, capturing data from 2013 to 2022 to scrutinize the influence of capital structure (CapSt) level on corporate performance across 11 distinct countries. This study analyzed 6870 firm-year observations using a quantitative research method through static and dynamic panel data analysis. The primary analysis reveals a positive correlation between the CapSt ratio and company performance using fixed effects (FE) techniques. Hence, the preliminary results were re-examined and affirmed using a two-step system generalized method of moment (GMM) estimator to address potential endogeneity concerns. This finding aligns with most studies conducted in advanced countries, indicating a positive correlation between CapSt and corporate performance. Furthermore, it is also consistent with some research conducted in less-developed markets. This research argues that, in the MENA region, the advantages of debt, such as tax saving, may outweigh the potential financial distress cost. Furthermore, it offers insights into the monitoring role of CapSt in MENA-listed companies. We strengthen our research results by employing various methodologies and using alternative measures of accounting performance and controlling size, notably panel quantile regression analysis.
Supply chain and logistics in smart cities: A systematic literature review
Authors: Chmet Federico , Brescia Valerio , Degregori Ginevra , Biancone Paolo
Published: July 2024

Rapid urban expansion gives rise to smart cities which pose immense logistical and supply chain challenges. The COVID-19 pandemic transformed the holistic system identified by Zhao et al. in 2021. The system encompasses logistics and supply chain integral to the concept of smart cities, with a focus on sustainability. This transformation requires an in-depth study on challenges of a common framework of policies for smart cities in countries comprising the Organisation for Economic Cooperation and Development (OECD). The study employs an extensive literature analysis for the period 2020–2022. an approach which contextualizes the model. The model identifies the causes, impact, and spillovers of new trends in logistics and supply, including the sustainability of adopted technologies. The study includes the variables involved, and barriers to creating a shared model. The results reveal that the two elements affecting the supply chain and transport in smart cities are Industry 4.0 and 5.0 technologies supporting specific sectors. The resilience of small and medium-sized enterprises positively impacts the sustainability of large urban centres. The study presents both factors that help and hinder the adoption of environmental, social, and economic sustainability technologies.
Survey of state animal health officials reveals lack of personnel and resources to manage equine infectious disease outbreaks
Authors: White Nathaniel A. , Flynn Katherine
Published: July 2024

OBJECTIVE

The purpose of the study was to assess the challenges faced by state animal health officials (SAHOs) when managing equine disease outbreaks.

METHODS

A survey was conducted to assess SAHOs’ collaboration with horse owners and practicing veterinarians to provide biosecurity and infection disease control. It was sent to 180 email addresses listed in the Equine Disease Communication Center website database. The responses in each category for each question were tabulated and reported as a percentage.

RESULTS

There were 72 survey responses from 45 states. The number of states responding suggested that the results represent SAHOs’ current opinions. Fifty percent of responders identified the lack of resources and training for equine health management and equine reportable disease prevention and control. There is a lack of owner compliance in managing disease outbreaks, and boarding stables, horse shows, and racing facilities require the most resources for outbreak management. The survey indicated on-site communication as the most effective for managing an outbreak, and the Equine Disease Communication Center is to be a valued resource for alerts and disease information.

CONCLUSIONS

At the state level, there is a lack of needed personnel and resources to effectively manage an equine infectious disease outbreak. Furthermore, failure of veterinary and owner compliance in reporting and managing equine infectious diseases allows disease spread.

CLINICAL RELEVANCE

Lack of sufficient resources for management of reportable diseases will potentially result in disease spread with a negative impact on horse health and the equine industry.
Development of Student Worksheets Based on Children Learning in Science Model to Improve HOTS Ability On Circulatory System Material
Authors: Darwis Syaiful Alim , Zulfiani* Zulfiani , Fadilah Eva , Camara Jun S
Published: July 2024

Increasingly complex problems in the 21st century require skills to be able to solve and find solutions.This research aims to produce student worksheets (SWs) based on the children learning in science (CLIS) model to improve higher order thinking skills (HOTS) on the circulatory system material, as well as seeing the responses of teachers and students to the SWs. The research method used is development research of the ADDIE model (analyze, design, development, implementation, evaluation) using all five stages. The validity of the SWs, teacher and student responses, and improvement of HOTS ability, respectively, are known through expert validation tests, readability tests, response tests, and n-gain tests. The final product developed received a total average percentage of 85.48% with very good criteria in the expert validation test; and 88.23% with very good criteria in the readability test. The teacher's response to the SWs was in very good criteria with a total percentage of 82.56%. The students' response to the SWs was in very good criteria with a total percentage of 83.10%. There was an increase in students' HOTS ability after using SWs by 0.33 with moderate criteria. Based on the research results, it can be concluded that the SWs research results are suitable for use in Integrated Science learning to improve students' HOTS ability
Meta-Analysis Study: The Influence of Project Based Learning Models on Creativity and Science Learning Outcomes of Elementary School Students
Authors: Sari* Rona Taula , Angreni Siska , Mohtar Lilia Ellany , Lufri Lufri , Asrizal Asrizal , Hardeli Hardeli
Published: July 2024

The project based learning (PjBL) model is expected to be able to change students' learning styles by increasing motivation in learning, creativity in work, generating creative ideas, and being able to think critically. The meta-analysis research aims to find out how big the effect of the PjBL model is on the creativity and science learning outcomes of elementary school students?; Does the implementation of the PjBL model affect the creativity and science learning outcomes of elementary school students? Collecting articles using the publish or perish application with the keywords PjBL model, creativity, and elementary science learning outcomes. The data obtained was analyzed by calculating the effect size of each journal. Analysis of the average effect size of 0.92 is in the large category. The PjBL model influences the creativity and learning outcomes of elementary school students with r RE = 0.925 in the high category. This shows that the PjBL model can increase student creativity and learning outcomes in elementary school science learning. The PjBL model can improve and develop creativity and high-level thinking skills based on the demands of the 4.0 era.
Examining the antecedents and conceptualisations of presenteeism and absenteeism in the workplace and its impact on teleworkers: a scoping review protocol
Authors: Nowrouzi-Kia Behdin , Fiorini Luke. A , Avila Shane , Atikian Chantal , Jain Mahika , Gohar Basem
Published: July 2024

Presenteeism and absenteeism impact an individual’s ability to work efficiently. The onset of the COVID-19 pandemic has exacerbated their effect on teleworkers. The current literature regarding presenteeism and absenteeism is broad, with various definitions of both phenomena making it difficult for researchers to measure accurately. This scoping review protocol aims to examine existing definitions of presenteeism and absenteeism in the workplace and focus on the antecedents for why they occur among teleworkers. The scoping review protocol has been pre-registered on Open Science Framework (osf.io/ur5a6). Online databases MEDLINE, CINAHL, PsycINFO, ABI Inform Global, SCOPUS, Web of Science and Business Source Premier will be searched to identify studies investigating presenteeism and absenteeism. Inclusion criteria will include individuals 18 or older who are part of the working population and currently employed in a teleworking environment for at least 50% of the working hours. The findings of this review will be of interest to companies and health professionals who seek to develop more practical policies and guidelines to assist those who engage in presenteeism and absenteeism.
Assessing the validity of a novel core temperature monitoring tool at rest and during strenuous physical activity
Authors: Neal Frances , Bordonie Nicholas , Miller, PhD Matthew , Agostinelli Philip , Sefton, PhD JoEllen
Published: July 2024

Core temperature information is important for guiding prevention and treatment measures. Developing new physiological monitoring tools that provide reliable core temperature information is critical for heat injury prevention. The ThriveHRI sensor system is being developed as an efficient core monitoring tool in a smartwatch platform. The current study compared the ThriveHRI sensor/smartwatch to an Equivital LifeMonitor and a rectal thermistor. This study aimed to determine if the ThriveHRI sensor system provides an accurate and precise estimate of core temperature at rest and during physical activity, representing strenuous occupational tasks at elevated temperatures in healthy adults. Twenty-five healthy, physically active adults (N = 14 males; N = 11 females) between the ages of 19–45 years volunteered. Participants completed multiple rounds of deadlifting and treadmill walking in an environmental chamber set to 43.3°C and 50% relative humidity. Participants alternated between performing deadlifts and walking on the treadmill for 35 minutes. Core temperature was monitored continuously via a Datatherm rectal thermometer, Equivital Eq02+LifeMonitor, and a ThriveHRI heat watch. A significant difference in bias between devices was found for easy walking (t(21) = 5.55, p < 0.001, g = 1.01), deadlift (t(19) = 3.60, p = 0.002, g = 0.73), and treadmill (t(16) = 2.42, p = 0.028, g = 0.60). A significant difference in precision between devices was found for easy walking (t(21) = 4.23, p < 0.001, g = 1.21), but no significant difference in precision between devices was found for deadlift or treadmill (ps ≥ 0.067). This study demonstrates the agreeability between the Equivital EQ02+ LifeMonitor, ThriveHRI sensor, and the rectal thermometer remains consistent as core temperature increases and exposure to a heated environment is sustained.
Pengaruh Komisaris Independen Koneksi Politik dan Profitabilitas Terhadap Penghindaran Pajak
Authors: Dewi Firanti Yuliana , Astuti Yanti Puji
Published: July 2024

Penelitian ini bertujuan untuk menguji pengaruh ko­mi­saris independen, koneksi politik dan profitabilitas ter­ha­dap penghindaran pajak pada perusahaan yang terdaftar dalam industri properti dan real estat yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Data yang digunakan adalah data sekunder dengan jenis penelitian kuantitatif. Populasi sebanyak 80 perusahaan, teknik pengambilan sampel menggunakan purposive sampling yang meng­ha­sil­kan 15 sampel perusahaan × 5 tahun penelitian sehingga menghasilkan 75 observasi. Metode analisis data meng­gu­na­kan analisis linier berganda. Hasil pengujian menunjukan bahwa komisaris independen dan profitabilitas yang diukur menggunakan Return On Assets (ROA), Earnings Per Share (EPS), Return On Equity (ROE) menunjukkan tidak terdapat pengaruh terhadap penghindaran pajak. sedangkan konek­si politik memiliki pengaruh positif terhadap peng­hin­da­ran pajak dan profitabilitas yang diukur menggunakan Profit Margin (PM) menunjukkan hasil berpengaruh negatif terhadap penghindaran pajak.
Pengaruh Stabilitas Keuangan, Kualitas Auditor Eksternal, Pergantian Auditor, Frekuensi Kemunculan Gambar Ceo dan Pergantian Direksi Perusahaan Terhadap Fraudulent Financial Reporting
Authors: Azita Nabila Nurrachmatika , Susetyo Budi , Mubarok Abdulloh
Published: July 2024

Tujuan penelitian ini adalah menguji pengaruh sta­bi­li­tas keuangan, kualitas auditor eksternal, pergantian auditor, fre­kuensi kemunculan gambar CEO, dan pergantian direksi ter­hadap fraudulent financial reporting. Data yang digu­na­kan merupakan jenis data sekunder. Populasi yang diambil ia­lah perusahaan perbankan yang listing di Bursa Efek In­do­ne­sia (BEI) dari 2017-2020. Dari hasil pengambilan sampel me­lalui teknik purposive sampling didapat 17 perusahaan, jadi jumlah sampel adalah 68 (17x4 tahun). Metode analisis data menggunakan analisis regresi logistik. Berdasarkan be­be­rapa pengujian, menyimpulkan bahwa tidak ada yang ber­pe­ngaruh terhadap fraudulent financial reporting karena wa­ld < t tabel dan nilai signifikansi > 0,025.
Pengaruh Sanksi, Razia Lapangan, Program E-Samsat dan Samsat Keliling terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Brebes
Authors: Moh. Irkham  , Indriasih Dewi
Published: July 2024

Pengaruh Sanksi, Razia Lapangan, E-Samsat, dan Samsat Keliling Terhadap Ke­pa­tu­han Wajib Pajak Kendaraan Bermotor Kabupaten Brebes. Penelitian ini bertujuan untuk me­nge­tahui pengaruh Sanksi, Razia Lapangan, E-Samsat, dan Samsat Keliling Terhadap Ke­pa­tu­han Wajib Pajak Kendaraan Bermotor Kabupaten Brebes. Jenis penelitian ini adalah kuan­ti­ta­tif. Data yang digunakan pada penelitin ini adalah data primer. Populasi pada penelitian ini ada­lah seluruh wajib pajak kendaraan bermotor kabupaten Brebes sebanyak 414.228, dari data tersebut diperoleh 100 responden dengan metode pengambilan sampel menggunakan me­tode Slovin. Pengumpulan data dilakukan melalui penyebaran kuesioner. Analisis data yang digunakan adalah metode analisis regresi linear berganda dengan menggunakan prog­ram SPSS 22. Berdasarkan hasil analisis menunjukan bahwa sanksi perpajakan secara parsial ber­pengaruh positif terhadap kepatuhan wajib pajak. sedangkan razia lapangan, program e-samsat dan samsat keliling tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan ber­mo­tor Kabupaten Brebes.
Pengaruh Pajak, Profitabilitas, Debt Covenant dan Tunneling Incentive Terhadap Keputusan Transfer Pricing
Authors: Lutfiati Nisa , Yunita Eva
Published: July 2024

Penelitian ini bertujuan untuk menguji pengaruh pajak, profitabilitas, debt covenant dan tunneling incentive terhadap keputusan transfer pricing pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016 -2019. Penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Populasi yang digunakan adalah seluruh perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2016-2019 sebanyak 67 perusahaan. Sampel yang diperoleh dari teknik purposive sampling sebanyak 15 perusahaan. Metode yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan bantuan program SPSS versi 22.  Hasil penelitian menunjukkan variabel pajak tidak berpengaruh terhadap keputusan transfer pricing dengan nilai signifikansi 0,490 > 0,05 dan variabel profitabilitas tidak berpengaruh terhadap keputusan transfer pricing dengan nilai signifikansi 0,436 > 0,05, sedangkan variabel debt covenant berpengaruh terhadap keputusan transfer pricing dengan nilai signifikansi sebesar 0,049 < 0,05, dan variabel tunneling incentive berpengaruh terhadap keputusan transfer pricing dengan nilai signifikansi 0,005 < 0,05.
Pengaruh Cash Holding, Profitabilitas, Leverage, Ukuran Perusahaan dan Kebijakan Dividen Terhadap Perataan Laba
Authors: Tiningsih Tresna , Mubarok Abdulloh
Published: July 2024

The purpose of this research was to determine the effect of cash holding, profitablity, leverage, firm size and dividend policy on income smoothing. The method of data analysis used logistic regression analysis using the SPSS 22 program Secondary data were obtained from companies that are members of IDX30, using purposive sampling with a total sample of 60 samples for 4 periods. From the research conducted, it is found that there is no effect of the profitabilty, leverage and dividend policy variables on the old smoothing. Meanwhile, the cash holding and firm size variables have an effect on income smoothing.
Analisis Perbandingan Prediksi Kebangkrutan pada Perusahaan Perbankan di BEI
Authors: Irawan Wreda Adi , Fajri Aminul
Published: July 2024

This study aims to determine the results of predictions for bankruptcy of banking companies listed on the IDX in 2017-2019 using the Altman Z-Score, Springate, Ohlson, Grover, and Zmijewski methods. To analyze and test whether there are differences in the calculation results between the Altman, Springate, Ohlson, Grover, and Zmijewski methods in predicting bankruptcy in banking companies listed on the IDX in 2017-2019. And to find out which method is the most accurate in predicting bankruptcy in banking companies listed on the IDX in 2017-2019. The population used in this study were all banking companies listed on the IDX for the period 2017-2019. The sample in this study were 16 companies selected with certain criteria by purposive sampling method. The data in this study are quantitative data. The data sources in this study are secondary sources obtained from the annual financial statements published from the Indonesia Stock Exchange for the 2017-2019 period. Data collection techniques use documentation techniques. The data analysis method used descriptive statistical techniques, normality tests, hypothesis testing by paired sample t-test and prediction model accuracy tests, the results of the study show that there are significant differences between the Altman, Springate, Ohlson, Grover, and Zmijewski methods and there are methods with the highest level of accuracy, the Grover model of 91.67%.
Pengaruh Reputasi KAP, Opinion Shopping, Pertumbuhan Perusahaan dan Prediksi Kebangkrutan Terhadap Opini Audit Going Concern
Authors: Eti Tri Yuni , Rahmatika Dien NovianyRahmatika , Fanani Baihaqi
Published: July 2024

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh reputasi KAP, opinion shopping, pertumbuhan perusahaan, dan prediksi kebangkrutan ter­ha­dap opini audit going concern pada perusahaan sektor barang baku yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Populasi penelitian ini sebanyak 93 perusahaan. Data sekunder bersumber dari data laporan tahunan dan laporan auditor independen dengan mengakses melalui website www.idx.co.id dan website resmi dari masing-masing peru­sa­haan. Metode pengambilan sampel menggunakan metode purposive sampling, dan diperoleh 22 perusahaan sampel untuk 5 tahun pengamatan 2017-2021 dengan jumlah 110 sampel penelitian. Teknik analisis data menggunakan metode analisis regresi logistik. Hasil pene­li­ti­an menunjukkan bahwa reputasi KAP, opinion shopping, dan pertumbuhan perusahaan tidak berpengaruh terhadap opini audit going concern. Sementara prediksi kebangkrutan ber­pe­nga­ruh negatif terhadap opini audit going concern.
Pengaruh Minat Kerja, Pengetahuan Akuntansi Perpajakan, Motivasi Sosial, dan Persepsi Penghargaan Financial Terhadap Pemilihan Kerja di Bidang Perpajakan
Authors: Fitriyah Aza , Mubarok Abdulloh
Published: July 2024

Hasil analisis ini memiliki tujuan yang bermanfaat yaitu mendeskripsikan dan me­nge­ta­hui pengaruh minat kerja, pengetahuan akuntansi perpajakan, motivasi sosial, dan persepsi peng­hargaan financial terhadap pemilihan kerja mahasiswa S1 akuntansi konsentrasi per­pa­ja­kan FEB UPS Tegal di bidang perpajakan. Data primer diperoleh dari kuesioner. Populasi sekitar 225 orang mahasiswa/i akuntansi konsentrasi perpajakan FEB UPS Tegal semester 6 dan 8. Teknik convenience sampling dengan bantuan rumus slovin sampel ada 144 orang. Per­olehan hasil analisis variabel independen minat kerja, motivasi sosial dan per­sep­si penghargaan financial bisa mempengaruhi pemilihan kerja di bidang perpajakan sedangkan variabel independen pengetahuan akuntansi perpajakan belum bisa mempengaruhi pemilihan kerja di bidang perpajakan.
Pengaruh Pelayanan Sistem Online, Tarif, dan Publikasi terhadap Keputusan Konsumen Dalam Reservasi Tiket Kereta Api Kaligung di Stasiun Tegal
Authors: Aprianto Agung Amin , Jalil Mahben
Published: July 2024

Pengaruh Pelayanan Sistem Online, Tarif, dan Publikasi Terhadap Keputusan Kon­su­men Dalam Reservasi Tiket Kereta Api Kaligung di Stasiun Tegal. Tujuan peneelitian ini ada­lah: 1). Untuk mengetahui perbedaan peristiwa akuisisi terhadap return saham. 2). Untuk me­ngetahui perbedaan peristiwa akuisisi terhadap volume perdagangan saham. Metode pe­ne­li­tian yang digunakan pada penelitian ini adalah metode kuantitatif. Sedangkan metode ana­li­sis data yang digunakan adalah statistik deskriptif, uji normalitas, dan uji beda. Hasil pe­ne­li­ti­an ini adalah 1) berdasarkan hasil analisis uji beda dua rata-rata dengan menggunakan SPSS diperoleh nilai signifikansi sebesar 0,761 > 0,05. 2) berdasarkan hasil analisis uji beda dua rata-rata dengan menggunakan SPSS diperoleh nilai signifikansi sebesar 0,600 > 0,05. Kesimpulan penelitian ini adalah 1) tidak ada perbedaan return saham sebelum dan sesudah pe­ris­tiwa akuisisi pada perusahaan multinational company yang terdaftar di Bursa Efek In­do­ne­sia periode tahun 2015-2019. 2) tidak ada perbedaan volume perdagangan saham sebelum dan sesudah peristiwa akuisisi pada perusahaan multinational company yang terdaftar di Bur­sa Efek Indonesia periode tahun 2015-2019.
Dampak Ex-Dividen Date terhadap Abnormal Return dan Volume Perdagangan Saham pada PeruSahaan LQ-45 yang Terdaftar di BurSa Efek Indonesia Periode 2015-2019
Authors: Sari Metty Singgar , Utami Yuni
Published: July 2024

This research is a quantitative study with primary data derived from questionnaires. A population of 45 companies, with the sampling technique using purposive sampling technique in order to obtain a sample of 12 companies. The analysis used the Wilcoxon signed Rank Test analysis if the data were not normally distributed and Paired sample T-Test analysis if the data were normally distributed. The results showed that there was a significant difference in abnormal returns between before and after the ex-dividend date, as evidenced by the results obtained by Asymp. sig. (2-tailed) has a value of 0.000 < 0.05, it is concluded that there is an impact of ex-dividend data on abnormal returns for LQ-45 Companies on the Indonesia stock Exchange for the 2015-2019 period. There is a significant difference in stock trading volume between before and after the ex-dividend date, as evidenced by the research results obtained by Asymp. sig. (2-tailed) is worth 0.027 < 0.05, it is concluded that there is an impact of ex-dividend data on the volume of stock trading at LQ-45 Company on the Indonesia stock Exchange for the period 2015-2019. The suggestion of this research is that companies in implementing dividend policy should be based on consideration of the interests of share ownership and also the interests of the company. Dividend policies are important because payments increase the prosperity of shareholders. The behavior of individual investors in making financial decisions is not only influenced by considerations of rationality and objective data. However, it also needs to be influenced by rational actions such as emotions, certain psychological habits and the mood of individual investors to reduce market reactions to the existence of dividend policy.
Analisis Pengaruh Operating Expenses to Operating Income (Rasio Bopo), Cost Efficiency Ratio dan Non Performing Loan Terhadap Net Profit Margin Pada Perbankan di Bursa Efek Indonesia Periode Tahun 2015-2019
Authors: Sulasmy Widiya , Cahyaningtyas Niken Wahyu
Published: July 2024

The aims of this research are: 1). Analyzing the effect of operating expenses to operating income (BOPO ratio) on the net profit margin, 2). Analyzing the effect of the cost efficiency ratio on the net profit margin, 3). Analyzing the effect of non-performing loans on the net profit margin, 4). Analyzing the effect of operating expenses to operating income (BOPO ratio), cost efficiency ratio and non-performing loans simultaneously on the net profit margin. The research method used in this research is descriptive and associative or relationship research. While the data analysis method used is descriptive statistics and inferential statistics. Based on the results of this study prove that 1). The results of the calculation of simple regression analysis obtained the probability value of the sig value of 0.000. Because the sig value of 0.000 <0.05, it can be interpreted that there is a significant effect of operating expenses to operating income (BOPO ratio) on the net profit margin. 2). The results of the calculation of simple regression analysis obtained the probability value of the sig value of 0.023. Because the value of sig 0.023 <0.05, it can be interpreted that there is a significant effect of the cost efficiency ratio on the net profit margin. 3). the results of the calculation of simple regression analysis obtained the probability value of the sig value of 0.023. Because the value of sig 0.000 <0.05, it can be interpreted that there is a significant influence of non-performing loans on the net profit margin, 4). the results of the calculation of multiple regression analysis obtained the probability value of the sig value of 0.000. Because the sig value of 0.000 <0.05, it can be interpreted that there is a significant effect of operating expenses to operating income (BOPO ratio), cost efficiency ratio and non-performing loan simultaneously on the net profit margin.
Analisis Determinan Struktur Modal pada Bank Perkreditan Rakyat Se-Eks Karisidenan Pekalongan Tahun 2017-2020
Authors: Utami Yuni , Berliana Lusy Fina
Published: July 2024

This study attempts to analyze and get the proof empirical influence liquidity, the struc­ture of assets, tax and profitability to capital structure in public credit bank ex pe­ka­lo­ngan residency in 2017-2020. This research was conducted at were all public credit bank ex pe­kalongan residency registered in authority financial services in 2017-2020. The sampling tech­nique was carried out by purposive sampling method. The data analysis technique used is a descriptive technique with a quantitative approach using descriptive statistical tests, classic assumption tests, multiple linear regression analysis, t statistical tests, statistical tests f and coefficient of determination. This research result indicates that liquidity and profitability is the negative to structure capital in public credit bank ex pekalongan residency in 2017-2020. While structure of assets and tax will not affect the capital in public credit bank ex peka­lo­ngan residency in 2017-2020.
Pengaruh Kualitas Kehidupan Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan di Puskesmas Kaladawa Kecamatan Talang Kabupaten Tegal
Authors: Prasetyo Eko , Wahyudi Catur
Published: July 2024

Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas kerja terhadap kinerja pegawai di Puskesmas Kaladawa Kecamatan Talang Kabupaten Tegal, dan mengetahui pengaruh disiplin kerja terhadap kinerja pegawai di Puskesmas Kaladawa. Teknik penelitian yang digunakan dalam penelitian ini adalah penelitian asosiatif dengan menggunakan pendekatan kuantitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner. Analisis regresi linier berganda dan analisis koefisien determinasi digunakan sebagai prosedur analisis. Hasil penelitian adalah kualitas tempat kerja berpengaruh positif dan signifikan terhadap kinerja pegawai Pukesmas Kaladawa Kabupaten Tegal, disiplin kerja berpengaruh baik dan signifikan terhadap kinerja pegawai Pukesmas Kaladawa Kabupaten Tegal, serta kualitas kehidupan kerja seseorang dan disiplin kerja seseorang berpengaruh signifikan terhadap kinerja pegawai.
Pengaruh Lingkungan Kerja, Karakteristik Individu, dan Disiplin Kerja Terhadap Kinerja Pegawai Dinas Kepemudaan dan Olahraga, dan Pariwisata Kota Tegal
Authors: Inggiana Nur , Amalia Mei
Published: July 2024

Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja terhadap kinerja pegawai, untuk mengetahui pengaruh karakteristik individu terhadap kinerja pegawai, untuk mengetahui pengaruh disiplin kerja terhadap kinerja pegawai, serta untuk mengetahui pengaruh lingkungan kerja, karakteristik individu dan disiplin kerja secara simultan terhadap kinerja pegawai Dinas Kepemudaan dan Olahraga, dan Pariwisata Kota Tegal. Metode penelitian yang digunakan dalam penelitian ini adalah menggunakan penelitian kuantitatif. Populasi dan sampel dalam penelitian ini adalah seluruh pegawai ASN Dinas Kepemudaan dan Olahraga, dan Pariwisata Kota Tegal. Metode pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Kesimpulan penelitian ini adalah terdapat pengaruh Lingkungan Kerja terhadap Kinerja Pegawai, terdapat pengaruh Karakteristik Individu terhadap Kinerja Pegawai, terdapat pengaruh Disiplin Kerja terhadap Kinerja Pegawai, serta terdapat pengaruh Lingkungan Kerja, Karakteristik Individu, dan Disiplin Kerja secara simultan terhadap Kinerja Pegawai.
Masa Perkembangan dan Indeks Nutrisi Ngengat Sutra Liar Attacus atlas Dengan Pakan Daun Sirsak (Annona muricata L.)
Authors: Dwi Anggraeni Fatia , Wuliandari Juli Rochmijati
Published: July 2024

Attacus atlas merupakan penghasil sutra liar yang potensial. Penelitian ini bertujuan untuk mengetahui jumlah pakan yang dikonsumsi dan pengaruhnya terhadap kecepatan pertumbuhan. Penelitian ini dilakukan dengan pengamatan langsung terhadap masa perkembangan dan indeks nutrisi larva yang diberi pakan daun sirsak. Indeks Nutrisi yang diamati meliputi laju konsumsi (CR), laju pertumbuhan (GR), perkiraan pakan yang dicerna (AD), efesiensi pakan yang dimakakan (ECI) dan pakan yang dicerna (ECD). Penelitian ini dilakukan dengan menimbang berat basah dan kering dari larva setiap instar, daun awal pakan, daun yang dikonsumsi, serta daun sisa dari setiap harinya. hasil penelitian menunjukkan bahwa masa perkembangan larva Attacus atlas Instar IV adalah 4-7 hari, V adalah 4-8 hari dan instar VI adalah 8-12 hari. Daun sirsak dapat meningkatkan laju konsumsi (CR) untuk instar IV sebesar 0,080; instar V sebesar 0,116; instar VI sebesar 0,263, laju pertumbuhan (GR) untuk instar IV sebesar 0,023%; instar V sebesar 0,081%; instar VI= 0,123%, pakan yang dicerna (ECD) untuk instar IV sebesar 51,911; instar V sebesar 95,098; instar VI sebesar 98,904, serta dapat menurunkan perkiraan pakan yang dicerna (AD) pada instar IV sebesar 57,308; instar V sebesar 73,775; instar VI sebesar 47,356. dan efesiensi pakan yang dimakakan (ECI) pada instar IV sebesar 29,749, untuk instar V sebesar 70,159; instar VI sebesar 46,491. Penurunan dan kenaikan nutrisi ini disebabkan oleh kondisi daun jumlah daun yang dimakan.
Anteseden Kepuasan Berdampak Pada Loyalitas Pelanggan
Authors: Bagus Arya Wijaya  , Sang Ayu Nyoman Jesi Yanti  , I Gusti Putu Agung Widya Goca  , I Dewa Agung Ayu Eka Idayanti  , Tiarto
Published: July 2024

The research aims to analyze the antecedents of satisfaction that impact customer loyalty. Using a purposive sampling method to determine a sample of 100 customers. This research uses quantitative methods. Data were analyzed using Smart PLS: outer model analysis, inner model, and hypothesis testing. The results show that there is no influence of service quality on satisfaction, there is an influence of complaint handling on satisfaction, there is no influence of satisfaction on customer loyalty, there is an influence of Service Quality on Loyalty, there is no influence of complaint handling on customer loyalty, there is no influence of satisfaction on customer loyalty. In this research, satisfaction cannot mediate the relationship between service quality and customer loyalty and there is no indirect influence of the complaint handling variable on customer loyalty through satisfaction. In this research, satisfaction cannot mediate the relationship between complaint handling and customer loyalty.
Direct And Indirect Effect Of Marketing Capabilities On The Performance Of MSMEs
Authors: Nur Laili Fikriah  , Mega Noerman Ningtyas  , Ikhsan Maksum
Published: July 2024

This research aims to determine whether the use of social media can improve marketing capabilities and performance of MSMEs, marketing capabilities improve MSME performance and the mediating role of marketing capabilities of the use of social media and MSME performance. The dimensions for measuring social media use are marketing, relationships and services, information search, cost-effectiveness, and Compatibility. The quantitative research approach involves 230 respondents who are MSME actors in Indonesia. The hypothesis analysis method for this research uses the Partial Least Square-Structural Equation Modeling (SEM-PLS) method. The findings of this research indicate that the use of the social media platforms WhatsApp, Instagram, Facebook, TikTok, and Telegram, as well as the fifth dimension used to measure social media use, also influences social media use. The results of marketing capability mediating between social media use and MSME performance have a positive and mediating influence.
Effectiveness of palliative photodynamic therapy for unresectable biliary cancer. Systematic review and meta-analysis
Authors: Tseimakh A. E. , Mitshenko A. N. , Kurtukov V. A. , Shoykhet Ia. N. , Kuleshova I. V.
Published: July 2024

A systematic review and meta-analysis was aimed to assess the effectiveness of palliative photodynamic therapy for unresectable malignant tumors of the biliary system in order to justify the feasibility of including photodynamic therapy (PDT) in the complex treatment of this category of patients. Publications in the databases PubMed Central, the bibliographic database of scientifi citations of the RSCI, and the Cochrane library were considered. Heterogeneity was assessed graphically using forest plots and statistically using tau2 and I2 statistics. A meta-analysis of 5-year survival revealed a statistically signifiantly longer pooled estimate of the survival period in groups where PDT was used – 339±161 days (95% CI 25-710; p < 0.001) compared to groups where PDT was not used – 83±16 days (95% CI 33-100; p < 0.001). Heterogeneity among studies was found to be statistically insignifiant (I2 = 29%, p = 0.23). A meta-analysis of the risk difference for adverse events revealed a statistically signifiantly lower risk (-0.2306; 95% CI -0.3917-0.0696; p = 0.005) of adverse events after PDT compared with the comparison group. Heterogeneity among studies was found to be statistically insignifiant (I2 = 0%, p = 0.35). There were no signifiant publication biases in either meta-analysis. The presented meta-analysis demonstrated that PDT may be the method of choice in the palliative complex treatment of patients with unresectable cholangicarcinomas, increasing the ˝ve-year survival of patients along with the absence of increased risks of postoperative complications in comparison with other methods of palliative surgical treatment.
Sweet Orange (Citrus Sinensis) Seed Oil as a Functional Ingredient for Bread-Antioxidant, Total Phenolic, Flavonoid, Carotenoid Content and Sensory Evaluation
Authors: Mohmmed Yunusa Bello ,   Federal University Wukari
Published: July 2024

This study assessed the substitution of margarine with 10, 20, 30, 40 and 50% Sweet Orange (Citrus Sinensis) Seed Oil (SSO) to enhance their total phenolic, total flavonoid and total carotenoid contents. In addition, phytochemical composition, antioxidant activity, instrumental color, physical properties, and sensory attributes of the bread were investigated.
Using Aloe Vera Gel (Aloe barbadensis Mill) as a Preservative to Increase the Stability of Vegetable Storage
Authors: Alsoufi Mohammed Abdulrazzaq
Published: July 2024

The aloe vera (ALV) gel coating solution contains tannins, alkaloids, flavonoids, coumarins, terpenes, saponins, and glycosides. The inhibition growth rates of Escherichia coli, Salmonella typhimurium, Staphylococcus aureus, and Bacillus subtilis were 63, 58, 65, and 57%, respectively, at a rate of 60.75% for a 5% ALV gel coating solution. It was 66, 63, 70, and 64%, respectively, at a rate of 65.75% for 10% ALV gel coating solution. It was 73, 68, 70, and 66%, respectively, at a rate of 69.25% for 20% ALV gel coating. The weight loss of coated eggplants with sterile distilled water, 5, 10, and 20% ALV gel coating solution was 0.791, 0.714, 0.578, and 0.384%, respectively, during storage for 10 days at 4°C, while it was 15.416, 13.638, 12.462, and 9.326%, respectively, during storage for 21 days at 25°C. The soluble solids content of coated eggplants with sterile distilled water, 5, 10, and 20% ALV gel coating solution was 5.9, 5.7, 5.6, and 5.4%, respectively, while it was 6.6, 6.1, 5.8, and 5.5%, respectively, whilst it was 6.9, 6.4, 6.0, and 5.6%, respectively, during storage for 10, 20, and 30 days at 4°C.
The Prevalence of Pks Genotoxin Among Klebsiella Pneumoniae Isolated from Different Clinical Samples in Baghdad, Iraq
Authors: Mohammed Mustafa Jasim , Mahmood Suhad Saad
Published: July 2024

Klebsiella pneumoniae is a pathogenic bacterium that has been linked to several illnesses acquired in both the community and hospitals. This study aimed to determine the prevalence of the clbA, K1, and K2 genes in K. pneumoniae and their relationship with antibiotic resistance. In this research, 130 clinical samples from patients in hospitals were collected from blood, urine, wounds, burns, and sputum, and only 61 of those samples were positively identified as K. pneumoniae using biochemical tests, selective media, and Vitek II. The method of disc diffusion was utilized to evaluate the 61 isolates' susceptibility to 10 antibiotics, including Imipenem, Meropenem, Cefixime, Ceftazidime, Amoxicillin-clavulanate, Gentamicin, Aztreonam, Azithromycin, Levofloxacin, and Trimethoprim-sulfamethoxazole. The results showed that the highest resistance was towards amoxicillin-clavulanate (98.36%) and the lowest towards meropenem (13.11%), and that 95.08% of the isolates were multidrug resistant (MDR). The clbA, K1, and K2 genes were detected using conventional PCR; the results showed that out of 61 isolates, only 3 were positive for K1, 52 were positive for K2, and none of the isolates were clbA+. (2/3) of the K1 and (51/52) of the K2 isolates were MDR. The finding shows a substantial association between the K1 and K2 genes and resistance to antibiotics, as the capsule is the main virulence factor in this bacteria.
Detection of subsurface archaeological features using the GPR method with a 250 MHz antenna in Borsippa site, Babylon, Iraq
Authors: Kareem Hamza A. , Abd Najah A.
Published: July 2024

The GPR method was used to determine the depth and extent of the subsurface archaeological features at the archaeological site of Borsippa. The extensions of the archaeological walls were identified through the creation of three-dimensional maps. The LMX200 device conducted the survey using a 250 MHZ antenna. sixty parallel profiles were collected and processed by GPR Slice software. Several reflections of possible archaeological walls buried at different depths and extensions of 2, 4, 6, 11, and 20 m were identified. The 250 MHz antenna gave clear reflections of the archaeological walls, with a penetration depth of up to 4 meters. The time slice map identified a buried archaeological structure at 1–1.1 m deep, consisting of many rooms with thick walls up to 2-3 m.
Graceful Antimagic Path and Cycle Related Graphs
Authors: Shawkat Noor Khalil , Ahmed Mohammed Ali
Published: July 2024

A graph  with  vertices and  edges is said to be antimagic if its edges can be labeled with  such that the weights of vertices of  are pairwise distinct. The graceful labeling of a graph  with  edges is an assignment of integers from the set  to the vertices of , such that no two vertices receive the same label, where each edge is assigned the absolute value of the difference between the labels of its end vertices and the resulting edge labeling runs from  to  is inclusive. Moreover, if the induced edge labeling is simultaneously antimagic, that is, the sums of the labels of all edges incident to a given vertex are pairwise distinct for different vertices, we call the graceful labeling graceful antimagic. In this study, we will exhibit the existence of graceful antimagic labeling for two families of graphs the first derived from the path graph Pn, and the second from the cycle graph Cn. Both families were derived using the idea of a rooted product between the two graphs.
Majorization and Quasi-Subordination Problems for Certain Subclasses of Holomorphic Functions Utilizing Differential Operator
Authors: Ahmed Luay Thabit , Juma Abdul Rahman S.
Published: July 2024

In the current paper, we define some subclasses of holomorphic functions in the open disk  that are defined by the differential operator. These subclasses are defined in the open disk . We make some estimates for the bounds of the Fekete-Szego inequality as well as the coefficients  and  for functions that belong to these subclasses. Also, some of the results of these subclasses have been generalized, particularly those that involve the majorization and quasi-subordination concepts.
Effect of the Magnetic Field and Rotation on Peristaltic Flow of A Carreau Fluid in Asymmetric Channel with Porous Medium
Authors: Rashid Hamza , Hummady Liqaa Z.
Published: July 2024

In this paper, the instability of the Carreau fluid was discussed in the asymmetric channel with a porous medium in the presence of a changing magnetic field and rotation. The Carreau fluid behaves like a non-Newtonian fluid, where it was found that the rotation has an effect on the stability of the fluid. Numerical methods are used to solve the equations, such as the perturbation method. Assumptions are used to analyze the flow. The effect of Hartmann number (Ha), Darcy number (Da), material fluid (We), magnetic field (β), capacitance ratio (∅) and rotation are calculated(Ω)Numerical results were calculated using MATHEMATICA program
New Parameters of the Conjugate Gradient Method to Solve Nonlinear Systems of Equations
Authors: Al-Kawaz Rana Z. , Al-Bayati Abbas Y.
Published: July 2024

The conjugated gradient methods can solve smooth functions with large-scale variables in the specified number of iterations for that they are highly important methods compared to concerning other iterative methods. In this paper, we propose two new conjugate gradient methods, namely the PMDL-1 and PMDL-2. However, for non-smooth functions, which are called conjugate gradient-free derivative methods depending on the projection technique. The two methods give  great results compared to the basic PDL method. Moreover, we provide theorems that prove the global convergence between these two methods.