bluuebunny/crossref_metadata_2025 huggingface dataset:
Mask detection system at the entry of a room
Authors: Herdiyanto Erik , Fadlil Abdul
Published: July 2023

This study focuses on automatic mask detection tools that can open doors in a room to minimize violations of health protocols, one of which is the use of masks during the pandemic. The method used in this study is the CNN classification method. Where the CNN calcification method has several stages in it, including pre-processing, training, and testing. In the pre-processing, all image data used will be labeled using Labeling.axe. The training process at CNN uses TensorFlow framework version 1.15. In the testing process, the test and data testing will be carried out in real-time by entering new images and models that are made and then a classification process is carried out on objects caught by the camera, classified images are marked with boxes and names of data classes. This data class is divided into two, namely data on wearing masks and without masks. The results of the test were carried out by entering 200 facial image data. The system can correctly detect as much as 190 times from 200 data tested with an Accuracy rate of 95%. Based on the test results, it shows that the resulting model is good and suitable for the classification process of recognizing mask detection images. However, to produce a better model requires data with more variety and a larger amount of data.
Automation of water circulation regulation and nutritional administration in catfish cultivation ponds with Bioflocculation technology
Authors: Ashari Irvan , Yudhana Anton
Published: July 2023

Many catfish cultivators in Indonesia have failed due to lack of attention to the quality of the water used in aquaculture ponds. Water quality is very influential on the catfish farming system with biofloc technology, water has the most important role for the survival of catfish. This research periodically measures the level of turbidity and pH in the water, then the readings from the sensor will be processed by Arduino Uno which will be displayed on the LCD. In addition, this tool can also schedule the provision of nutrients as desired and is able to perform automatic water changes according to the conditions of the aquaculture pond, if the pH and turbidity conditions of the pond exceed the existing threshold, it will activate the drain pump and water increase. The accuracy of the acidity (pH) sensor has an accuracy rate of 96.21% which is very good, with a standard deviation of 2.49. The turbidity sensor has a standard deviation of 0.133. So this tool is designed to make it easier for cultivators to take care of the pond. The hope is that by making this tool it can overcome or overcome the mortality rate of catfish among cultivators.
A Review on Stability Challenges and Probable Solution of Perovskite–Silicon Tandem Solar Cells
Authors: Hossain Md Momin , Ali Khan Md. Yakub , Halim Md. Abdul , Elme Nafisa Sultana , Hussain Md. Nayeem
Published: July 2023

Perovskite-silicon tandem solar cells have shown great potential in increasing the efficiency of solar cells, with efficiencies reaching as high as 25%. However, the stability of these cells remains a major challenge that must be addressed before they can be commercialized. This review focuses on the stability challenges of perovskite-silicon tandem solar cells and possible solutions to address these challenges. The main stability issues include the instability of the perovskite layer, the degradation of the silicon layer, and the failure of the interfaces between the layers. One solution is to use more stable perovskite materials, such as methylammonium lead iodide (MAPbI3) or formamidinium lead iodide (FAPbI3), which have shown better stability than traditional perovskite materials. Another solution is to use passivating layers, such as titanium dioxide, to protect the perovskite layer from degradation. Another solution is to use silicon heterojunction (SHJ) solar cells, which have shown better stability than traditional silicon solar cells. In addition, the use of encapsulation techniques, such as using a barrier layer or a hermetic seal, can help to protect the tandem solar cell from environmental degradation. In order to improve the stability of perovskite-silicon tandem solar cells, it is important to continue research on the development of more stable perovskite materials, passivating layers, and encapsulation techniques. Additionally, further research is needed to understand the mechanisms of degradation and to develop methods for monitoring and mitigating the degradation of the tandem solar cells.
Smart fan using room temperature sensor and human movement
Authors: Ciputra Tri Yuga , Muchlas Muchlas
Published: July 2023

Fans are electrical equipment that people often need in their daily lives. Fans that are available in the market generally use a manual button to turn it on and off. It is necessary to develop a system so that the fan can be turned on automatically without the need to press a button on the fan. The system designed in this study has PIR, LM35 and Ultrasonic sensor devices, while the control uses an Arduino Uno microcontroller. PIR testing is done by measuring the sensor output for each input object movement. The LM35 sensor was tested by comparing the temperature measurement results obtained with the measurement results using a standardized digital thermometer. The ultrasonic sensor is tested by comparing the detected distance reading to the actual distance using a ruler placed under the sensor. Overall system testing is done by observing the fan rotation for each given input parameters. The criteria used are if there is human movement and the room temperature is above 28 0C and the object distance is less than 16 cm, then fan 1 and fan 2 rotate simultaneously. Another criterion, if the temperature is below 28 0C, then fan 1 turns off even though there is human movement and fan 2 remains on because the object distance is limited to less than 16 cm. The results showed that the system had worked well, namely fan 1 and fan 2 had behaved according to the specified criteria. This system is expected to be used to assist humans in operating the fan automatically based on room temperature, human movement, and human distance.
Real Time Clock (RTC) module based dance humanoid robot timer system
Authors: Amiruddin Nanda Fahmi , Fadlil Abdul
Published: July 2023

The Indonesian Dance Robot Contest (KRSTI) is a competition for the manufacture, design, and programming of dance robots with elements of the arts and culture of the dance department, especially the archipelago. The obstacle faced by the robot is when the robot is required to stop according to time on the music but there is a movement that appears when the time has been declared over. The method used is using the RTC module. The DS3231 type RTC module is a circuit that functions to store time and date with accuracy and precision and is integrated with the AT24c32 eeprom serial for other data storage purposes. The results of time research testing on this robot are running well, the first results obtained are that the robot can adjust the time when it runs. Furthermore, at the time of pause the RTC module does not interfere with the running of the robot. Finally, the success rate of the robot stopping at the specified time is 100%, the robot can be tested with time according to the user's wishes.
Pengaruh Proses Rekrutmen Dan Seleksi Terhadap Kinerja Karyawan Pada PT. Angkasa Pura 1 (Persero) Bandara Minang Kabau
Authors: Givan Sujadi Dimas , Yanti Novi
Published: July 2023

Abstract: This study aims to determine (1) whether the recruitment process affects the performance of employees. (2) whether the selection affects the performance of employees. 3) whether the recruitment and selection process affect employees performance at PT. Angkasa Pura I (Persero) Minangkabau International Airport. The sample used is 86 permanent employees of PT Angkasa Pura I (Persero). This research data uses primary data obtained from the results of distributing questionnaires. Data analysis used multiple linear regression analysis, hypothesis t test and F test. The results of the hypothesis test analysis showed that 1) The recruitment process has a positive and significant effect on the performance of employees at PT. Angkasa Pura I (Persero) Minangkabau International Airport. 2) Selection has a positive and significant effect on employee performance at PT. Angkasa Pura I (Persero) Minangkabau International Airport. 3) The process of recruitment and selection have a significant effect together on the performance of employees at PT. Angkasa Pura I (Persero) Minangkabau International Airport. Contribution of the influence of the recruitment and selection process to the performance of employees of PT. Angkasa Pura 1 (Persero) amounted to 44.6% while 55.4% was influenced by other variables such as reward and punishment, training, leadership and others.

Abstrak: Penelitian ini mempunyai tujuan yaitu mengetahui (1) apakah proses rekrutmen memengaruhi kinerja karyawan. (2) apakah seleksi memengaruhi kinerja karyawan. 3) apakah proses rekrutmen dan seleksi memengaruhi kinerja karyawan pada PT. Angkasa Pura I (Persero) Bandara Internasional Minangkabau. Sampel yang dipergunakan yaitu 86 karyawan tetap pada PT Angkasa Pura I (Persero). Data penelitian ini menggunakan data primer yang diperoleh dari hasil penyebaran kuesioner. Analisis data menggunakan analisis regresi linear berganda, uji hipotesis t dan uji F. Hasil analisis uji hipotesis menunjukkan bahwa 1) Proses rekrutmen positif dan signifikan memengaruhi kinerja karyawan di PT. Angkasa Pura I (Persero) Bandara Internasional Minangkabau. 2) Seleksi positif dan signifikan memengaruhi kinerja karyawan di PT. Angkasa Pura I (Persero) Bandara Internasional Minangkabau. 3) Proses rekrutmen dan seleksi secara bersama-sama memengaruhi kinerja karyawan pada PT. Angkasa Pura I (Persero) Bandara Internasional Minangkabau. Kontribusi pengaruh proses rekrutmen dan seleksi terhadap kinerja karyawan PT. Angkasa Pura 1 (Persero) adalah 44,6% sisanya 55,4% adalah kontribusi faktor lainnya seperti reward dan punishment, pelatihan, kepemimpinan dan lain lain.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Pelanggan (Siswa/I) dalam Mengikuti Kursus di Lembaga Bimbingan Belajar Ganesha Operation Rimbo Data, Bandar Buat, Padang
Authors: Gafi Nofrima , Bakkareng Bakkareng , Ratu Firdaus Tifani
Published: July 2023

Abstract: This study aims to analyze and determine the effect of service quality on customer satisfaction (students) in participating in courses at the Ganesha Operation Rimbo Data tutoring institute, Bandar Create, Padang. The data collection technique used was a questionnaire. Methods of data analysis in this study using descriptive analysis, simple linear regression analysis, the coefficient of determination, and testing the hypothesis t-test. The results of this study indicate that the service quality variable has a significant effect on customer satisfaction where the calculated t value of the service quality variable is 3.338 which is greater than the t table value of 2.02269. So t count > t table and the calculated sig value obtained is 0.002 <0.05 so Ho is rejected Ha is accepted. 

Abstrak: Penelitian ini bertujuan untuk menganalisa dan mengetahui Pengaruh Kualitas Pelayanan Terhadap Kepuasan Pelanggan (Siswa/i) Dalam Mengikuti Kursus Di Lembaga Bimbingan Belajar Ganesha Operation Rimbo Data, Bandar Buat, Padang. Teknik pengumpulan data yang digunakan adalah kuisioner. Metode analisis data dalam penelitian ini menggunakan analisis deskriptif, analisis regresi linear sederhana, koefisien determinasi, dan pengujian hipotesis uji t. Hasil penelitian ini menunjukkan bahwa variabel kualitas pelayanan berpengaruh signifikan terhadap kepuasan pelanggan dimana didapati nilai t hitung dari variabel kualitas pelayanan adalah sebesar 3.338 yang nilainya lebih besar dari nilai t tabel sebesar 2.02269. Sehingga t hitung > t tabel dan nilai sig perhitungan yang diperoleh adalah sebesar 0,002 < 0,05 jadi Ho ditolak Ha diterima.
Pengaruh Semangat Kerja Terhadap Prestasi Kerja Personil Polsek Kuranji
Authors: Maliza Nofia , Haryati Rice , Yanti Novi
Published: July 2023

Abstract: The research objective was to determine the effect of work enthusiasm on the work performance of Kuranji police personnel. Data collection methods are Field Research and Library Research. Types and sources of data are primary data and secondary data. The population in this study were personnel at the Kuranji Police, totaling 57 people and a sample of 56 people. The analytical method uses a simple linear regression analysis. The results of the study are: (1) There is a positive and significant influence of work enthusiasm on the Work Performance of the Kuranji Police Personnel, (2) The most dominant indicator for each variable is: (a) In the work performance variable the most dominant indicator is leadership with the respondent's achievement level of 78.69%, (b) In the variable of morale the most dominant indicator is work productivity with the respondent's achievement level of 77.74%.

Abstrak: Tujuan penelitian adalah untuk mengetahui Pengaruh Semangat Kerja Terhadap Prestasi Kerja Personil Polsek Kuranji. Metode pengumpulan data adalah Penelitian Lapangan (Field Research) dan Penelitian Kepustakaan (Library Research). Jenis dan sumber data adalah data primer dan data sekunder. Populasi dalam penelitian ini adalah Personel pada Polsek Kuranji yang berjumlah 57 orang dan sampel sebanyak 56 orang. Metode analisis menggunakan analisis regresi linear sederhana. Hasil penelitian adalah: (1) Terdapat pengaruh positif dan signifikan  semangat kerja terhadap Prestasi Kerja Personil Polsek Kuranji, (2) Indikator Paling dominan pada masing-masing variabel adalah: (a) Pada variabel prestasi kerja indicator paling dominan adalah kepemimpinan dengan tingkat capaian responden sebesar 78,69 %, (b) Pada variabel semangat kerja indicator paling dominan adalah produktivitas kerja dengan tingkat capaian responden sebesar 77,74 %.
Pengaruh Disiplin dan Lingkungan Kerja Terhadap Kinerja Karyawan Hotel Ranah Bundo Padang
Authors: Viona Dian Rhagita , Begawati Nova
Published: July 2023

Abstract: This study aims to (1) determine which indicators are most dominant in work discipline, work environment, and employee performance at the Ranah Bundo Padang hotel; (2) determine whether work discipline and work environment affect the performance of Hotel Ranah Bundo Padang employees, either partially or simultaneously. Data analysis using multiple linear regression analysis, t-test, and F-test. The results of regression and hypothesis testing show that 1) The dominant indicator of work discipline is the level of vigilance. The dominant indicator of the work environment is the lighting indicator in the workspace. Meanwhile, the dominant indicator of employee performance is the quality of work. 2) Partially work discipline has a significant effect on employee performance. Simultaneously, discipline and the work environment have a significant positive effect on employee performance at Hotel Ranah Bundo Padang.

Abstrak: Penelitian ini bertujuan untuk (1) mengetahui indikator-indikator manakah yang paling dominan pada disiplin kerja, lingkungan kerja, dan kinerja karyawan hotel Ranah Bundo Padang; (2) mengetahui apakah disiplin kerja dan lingkungan kerja berpengaruh terhadap kinerja karyawan Hotel Ranah Bundo Padang, baik secara parsial, maupun simultan. Analisis data menggunakan analisis regresi linear berganda, uji t, uji F. Hasil regresi dan uji hipotesis menunjukkan bahwa 1) Indikator dominan dari disiplin kerja adalah indikator tingkat kewaspadaan. Indikator dominan dari lingkungan kerja adalah indikator pencahayaan di ruang kerja. Sedangkan indikator dominan dari kinerja karyawan adalah indikator kualitas kerja. 2) Secara parsial disiplin kerja berpengaruh signifikan positif terhadap kinerja karyawan. Secara simultan, disiplin dan lingkungan kerja berpengaruh signifikan positif terhadap kinerja karyawan pada Hotel Ranah Bundo Padang.
Pengaruh Perencanaan Karir, Lingkungan Kerja, dan Stres Kerja Terhadap Prestasi Kerja Karyawan Pada PT. Kereta Api Indonesia Divre II Sumbar
Authors: Mariandi Reski , Sutarjo Agus , Rizka Hadya
Published: July 2023

Abstract: PT. Kereta Api Indonesia (Persero) Regional Division II West Sumatra is one of the State-Owned Enterprises (BUMN) engaged in rail transportation services in Indonesia. The analytical method uses multiple linear regression analysis. The results of the study are: (1) career planning partially has a positive and significant effect on the performance of PT. Indonesian Railroad Drive II West Sumatra. (2) The work environment partially has a positive and significant effect on the performance of employees of PT. Indonesian Railroad Divre II West Sumatra. (3) Partial work stress has no positive or significant effect on the performance of employees at PT. Indonesian Railroad Divre II West Sumatra. (4) the variables of career planning, work environment, and work stress have a positive and significant impact on the performance of employees of PT. Indonesian Railroad Divre II West Sumatra.

Abstrak: PT. Kereta Api Indonesia (Persero) Divisi Regional II Sumbar merupakan salah satu Badan Usaha Milik Negara (BUMN) yang bergerak dalam bidang jasa transportasi kereta api di Indonesia. Metode analisis menggunakan analisis  regresi linear berganda. Hasil penelitian adalah : (1) perencanaan karir secara parsial berpengaruh positif dan signifikan terhadap kinerja pada karyawan PT. Kereta Api Indonesia Drive II Sumbar. (2) Lingkungan kerja secara parsial berpengaruh positif dan signifikan terhadap kinerja pada karyawan PT. Kereta Api Indonesia Divre II Sumbar. (3) Stres kerja secara parsial tidak berpengaruh positif dan signifikan terhadap kinerja pada karyawan PT. Kereta Api Indonesia Divre II Sumbar. (4) Secara bersama-sama variabel perencanaan karir, lingkungan kerja, dan stres kerja berpengaruh positif dan signifikan bersama-sama terhadap kinerja karyawan PT. Kereta Api Indonesia Divre II Sumbar.
Pengaruh Kualitas Pelayanan Jasa PT. Angkasa Pura II (Persero) Terhadap Kepuasan Penumpang Penerbangan Domestik di Bandara Internasional Minangkabu
Authors: Hajar Siti , Salfadri  , Tifani Ratu Firdaus
Published: July 2023

Abstract: This study aims to examine the influence of the service quality of PT. Angkasa Pura II (Persero) on domestic flight passenger satisfaction at Minangkabu International Airport. This research was conducted on 100 domestic passengers. The data analysis method used is simple linear regression. Test the hypothesis by using the T-statistic test to prove the effectiveness of the independent variables on the dependent variable partially or individually. The results of this study found that service quality had a positive and significant effect on domestic flight passenger satisfaction at Minangkabau International Airport.

Abstrak: Penelitian ini bertujuan untuk menguji pengaruh kualitas pelayanan jasa PT. Angkasa Pura II (Persero) terhadap kepuasan penumpang penerbangan domestik di Bandara Internasional Minangkabu. Penelitian ini dilakukan terhadap 100 penumpang domestic. Metode analisa data yang digunakan adalah regresi linear sederhana. Uji hipotesis dengan menggunakan uji T- statistik untuk membuktikan pengaruh variabel bebas terhadap variabel terikat secara parsial atau individu. Hasil penelitian ini menemukan bahwa kualitas pelayanan berpengaruh positif dan signifikan terhadap kepuasan penumpang penerbangan domestik di Bandara Internasional Minangkabau.
Pengaruh Karakteristik Informasi Sistem Akuntansi Manajemen (SAM), Desentralisasi dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial pada Kantor Polda Sumatera Barat
Authors: Marda Hayati Reffi , Yulistia Yulistia
Published: July 2023

Abstract: This study discusses the influence of management accounting information systems (SAM), decentralization and environmental uncertainty on managerial performance in the Polda of West Sumatra. The results of the analysis of this study indicate that the Management Accounting System (SAM) information variable has a positive effect on the managerial performance of the West Sumatra Regional Police employees with a significant value of α (0.000 <0.05). The decentralization variable has a positive effect on the managerial performance of West Sumatra Regional Police employees α (0.001 <0.05). The environmental uncertainty variable has a positive effect on the managerial performance of North Sumatra Regional Police employees with a significance value of α (0.000 <0.05). The management accounting system (SAM) information variable, decentralization and environmental uncertainty have a significant effect on managerial performance in the West Sumatra Regional Police with a significance value of 0.000, which means 0.000 <0.05. Keywords: Characteristics of Management Accounting Information Systems (SAM), Decentralization, Environmental Uncertainty, Managerial Performance, West Sumatra Regional Police.

Abstrak: Penelitian ini membahas pengaruh pengaruh sistem informasi akuntansi manajemen (SAM), desentralisasi dan ketidakpastian lingkungan terhadap kinerja manajerial di Polda Sumbar. Hasil analisis penelitian ini menunjukkan bahwa variabel informasi Sistem Akuntansi Manajemen (SAM) berpengaruh positif terhadap kinerja manajerial pegawai Polda Sumbar dengan nilai signifikan α (0,000 < 0,05). Variabel desentralisasi berpengaruh positif terhadap kinerja manajerial pegawai Polda Sumbar α (0,001 < 0,05). Variabel ketidakpastian lingkungan berpengaruh positif terhadap kinerja manajerial pegawai Polda Sumut dengan nilai signifikansi α (0,000 < 0,05). Variabel informasi sistem akuntansi manajemen (SAM), desentralisasi dan ketidakpastian lingkungan berpengaruh signifikan terhadap Kinerja Manajerial di Polda Sumbar dengan nilai signifikansi 0,000 yang berarti 0,000 < 0,05. Kata kunci: Karakteristik Sistem Informasi Akuntansi Manajemen (SAM), Desentralisasi, Ketidakpastian Lingkungan, Kinerja Manajerial, Polda Sumatera Barat.
Pengaruh Capital Intensity, Konservatisme Akuntansi Dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016-2019)
Authors: Hasnita Tara , Bakareng Bakareng , Lady Silvera Dica
Published: July 2023

Abstract: This study aims to determine whether Capital Intensity, Accounting Conservatism, Corporate Social Responsibility have a significant effect on tax avoidance in Manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. Either partially or simultaneously. The type of data used in this study is quantitative data sourced from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange totaling 179 companies. The results of this study indicate that partially capital intensity, accounting conservatism and corporate social responsibility have a significant effect on tax evasion. Meanwhile, simultaneously capital intensity, accounting conservatism and corporate social responsibility have a significant effect on tax avoidance. 

Abstrak: Penelitian ini bertujuan untuk mengetahui apakah Capital Intensity, Konservatisme Akuntansi, Corporate Social Responsibility berpengaruh signifikan terhadap penghindaran pajak pada perusahaan Manufaktur Yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Baik secara parsial maupun secara simultan. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang bersumber dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia berjumlah 179 perusahaan. Hasil penelitian ini menunjukkan bahwa secara parsial capital intensity, konservatisme akuntansi dan corporate social responsibility berpengaruh signifikan terhadap penghindaran pajak. Sedangkan secara simultan capital intensity, konservatisme akuntansi dan corporate social responsibility berpengaruh signifikan terhadap penghindaraan pajak.
Pengaruh Sistem Akuntansi Manajemen, Human Capital dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial pada PT. Kunango Jantan di Kota Padang
Authors: Suyanda Suyanda , Haryati Rice , Yuli Ayu Putri Sri
Published: July 2023

Abstract: This study aims to determine the Effect of Management Accounting Systems, Human Capital, and Environmental Uncertainty on Managerial Performance at PT. Kunango Jantan Padang. The data collection technique used in this study is using a questionnaire. The results of this study indicate testing the hypothesis t-test where the t count is 1.182 which is smaller than the t table of 2.052 or can be seen from the significant value of 0.248 > 0.05. 4) Management Accounting System, Human Capital, and Environmental Uncertainty affect Managerial Performance at PT. Kunango Male, Padang City. It is known from the calculated F value of 7.756 which is greater than the F table value of 2.91 with the sig value resulting from the calculation being 0.001 which is smaller than the α used of 0.05. 

Abstrak: Penelitian ini bertujuan untuk mengetahui Pengaruh Sistem Akuntansi Manajemen, Human Capital, dan Ketidakpastian Lingkungan terhadap Kinerja Manajerial pada PT. Kunango Jantan Padang. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu dengan cara angket atau kuesioner. Hasil penelitian ini menunjukka pengujian hipotesis uji t dimana t hitung sebesar 1,182 yang lebih kecil dari t tabel sebesar 2,052 atau dapat dilihat dari nilai signifikan sebesar 0,248 > 0,05. 4) Sistem Akuntansi Manajemen, Human Capital dan Ketidakpastian Lingkungan berpengaruh terhadap Kinerja Manajerial Pada PT. Kunango Jantan Kota Padang. Hal ini diketahui dari nilai F hitung 7,756 yang lebih besar dari nilai F tabel sebesar 2,91 dengan nilai sig yang dihasilkan dari perhitungan adalah 0,001 yang lebih kecil dari α yang digunakan sebesar 0,05.
Analisa Pengaruh Debt To Equity Ratio, Return On Equity, dan Price Earning Ratio Terhadap Return Saham Pada Perusahaan Non Bank LQ 45 Tahun 2016-2018
Authors: Virga Zedio Dito , Yuli Ayu Putri Sri , Salfadri Salfadri
Published: July 2023

Abstract: This research seeks to study several financial ratios that can be used as short predictors of investment returns. The research objects used in this study are companies that are members of LQ 45 during the 2016-2018 research period. The hypothesis testing method uses the t-test and f-test. The results of this study indicate that partially the Debt To Equity Ratio has a significant effect on Stock Returns in Non-Bank Companies LQ 45 in 2016-2018, Return On Equity has a significant effect on Stock Returns in Non-Bank Companies LQ 45 in 2016-2018, Price Earning Ratio does not have a significant effect on Stock Returns in LQ 45 Non-Bank Companies in 2016-2018. 

Abstrak: Penelitian ini berupaya mempelajari beberapa rasio keuangan yang dapat dijadikan alat prediksi singkat pengembalian investasi. Objek penelitian yang digunakan dalam penelitian ini adalah perusahaan yang tergabung dalam LQ 45 selama periode penelitian 2016-2018. Metode pengujian hipotesis menggunakan uji t dan uji f. Hasil penelitian ini menunjukkan bahwa secara parsial Debt To Equity Ratio berpengaruh signifikan terhadap Return Saham pada Perusahaan Non Bank LQ 45 tahun 2016-2018, Return On Equiy berpengaruh signifikan terhadap Return Saham pada Perusahaan Non Bank LQ 45 tahun 2016-2018, Price Earning Ratio tidak berpengaruh signifikan terhadap Return Saham pada Perusahaan Non Bank LQ 45 tahun 2016-2018.
Pengaruh Fitur Layanan dan Sistem Informasi Akuntansi Terhadap Penggunaan Financial Technology pada Aplikasi Dompet Digital (Studi Empiris pada Mahasiswa Akuntansi Universitas Ekasakti)
Authors: Azniza Mayzatul , Meyla Delori Nancy
Published: July 2023

Abstract: This study is to determine the effect of service features and accounting information systems on the use of fintech in digital wallet applications (DANA, OVO, GOPAY, and Link Aja). Empirical studies on Accounting Students at Ekasakti University both partially and simultaneously, statistical analysis using SPSS tool version 25. The research used in this analysis shows that partial hypothetical calculations of service features affect the use of fintech in digital wallet applications. The accounting information system influences the use of fintech in digital wallets. for simultaneous testing of service features and simultaneously (together) the accounting information system has a significant effect on the use of financial technology in digital wallet program software (DANA, OVO, GOPAY, and Link Aja). An empirical study of Ekasakti University Accounting Students. 

Abstrak: Penelitian ini untuk mengetahui pengaruh fitur layanan dan sistem informasi akuntansi terhadap penggunaan fintech pada aplikasi dompet digital (DANA, OVO, GOPAY, dan Link Aja). Studi empiris pada Mahasiswa Akuntansi Universitas Ekasakti baik secara parsial maupun simultan, analisis statistik menggunakan tool SPSS versi 25. Penelitian yang digunakan dalam analisis ini menunjukkan bahwa perhitungan hipotesis parsial fitur layanan berpengaruh terhadap penggunaan fintech pada aplikasi dompet digital. Sistem informasi akuntansi mempengaruhi penggunaan fintech dalam dompet digital. untuk pengujian fitur layanan secara simultan dan simultan (bersama-sama) sistem informasi akuntansi berpengaruh signifikan terhadap penggunaan financial technology pada software program dompet digital (DANA, OVO, GOPAY, dan Link Aja). Studi empiris terhadap Mahasiswa Akuntansi Universitas Ekasakti.
Pengaruh Pengungkapan Sustainability Report, Ukuran Perusahaan dan Profitabilitas Terhadap Nilai Perusahaan pada Perusahaan Bumn Go Public di Bursa Efek Indonesia Periode 2013-2018
Authors: Iriansyah Deril , Syafitri Yulia , Yanti Novi
Published: July 2023

Abstract: The purpose of this study is to test whether Disclosure of Sustinability Report (SR) has a partial effect on Firm Value (NP), to test whether Firm Size (UP) has a partial effect on Firm Value (NP), to test whether Profitability (Prof) has a partial effect on Firm Value (NP). Based on the results of multiple linear regression analysis and hypothesis testing, it shows that (1) Sustainability Report has a not significant positive effect on Firm Value, (2) Company size has a significant negative effect on Firm Value, (3) Profitability has a significant negative effect on Firm Value. While the coefficient of determination obtained an Adjusted R Square value of 0.139. 

Abstrak: Tujuan penelitian ini untuk menguji apakahPengungkapan Sustinability Report (SR)berpengaruh secara parsial Terhadap Nilai Perusahaan (NP), untuk menguji apakah Ukuran Perusahaan (UP)berpengaruh secara parsial Terhadap Nilai Perusahaan (NP) , untuk menguji apakah Profitabilitas (Prof) berpengaruh secara parsial Terhadap Nilai Perusahaan (NP). Berdasarkan hasil analisis regresi linear berganda dan uji hipotesis menunjukkan bahwa (1) Sustinability Report berpengaruh positif tidak signifikan terhadap Nilai Perusahaan, (2)Ukuran Perusahaan berpengaruh negatif signifikan terhadap Nilai Perusahaan, (3) Profitabilitas berpengaruh negatif signifikan terhadap Nilai Perusahaan. Sedangkan koefisien determinasi diperoleh nilai Adjusted R Squaresebesar 0,139.
Pengaruh Profitabilitas, Ukuran dan Umur Perusahaan Terhadap Tax Avoidance Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019
Authors: Fasiska Dia , Safitri Yulia , Meyla Delori Nancy
Published: July 2023

Abstract: This study aims to determine the effect of profitability, company size, and age on the tax avoidance of mining companies listed on the Indonesia Stock Exchange in 2016-2019 either partially or simultaneously. The analytical method used in this study is multiple linear regression analysis with the classical assumption test using the SPSS 25 application. The results of this study indicate that the Effect of Profitability partially has a significant effect on the Tax Avoidance of Mining Companies. Company size partially has no significant effect on the Tax Avoidance of Mining Companies. Company Age partially has no significant effect on the Tax Avoidance of Mining Companies. Simultaneously the effect of profitability, company size, and age has a significant effect on mining company tax avoidance in 2016-2019. 

Abstrak: Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas, Ukuran dan Umur Perusahaan Terhadap Tax Avoidance Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019 baik secara parsial maupun simultan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan uji asumsi klasik menggunakan aplikasi SPSS 25. Hasil penelitian ini menunjukkan bahwa Pengaruh Profitabilitas secara parsial berpengaruh signifikan terhadap Tax Avoidance Perusahaan Pertambangan. Ukuran Perusahaan secara parsial tidak berpengaruh  signifikan terhadap Tax Avoidance Perusahaan Pertambangan. Umur Perusahaan secara parsial tidak berpengaruh signifikan terhadap Tax Avoidance Perusahaan Pertambangan. Secara simultan Pengaruh Profitabilitas, Ukuran dan Umur Perusahaan berpengaruh signifikan terhadap Tax Avoidance Perusahaan Pertambangan Tahun 2016-2019.
Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2019)
Authors: Pratiwi Rahmatika , Jhon Rinaldo  , Dica Lady Silvera
Published: July 2023

Abstract: This study aims to determine the Effect of Deferred Tax Assets, Deferred Tax Expenses, and Company Size on Profit Management in Manufacturing Companies Listed on the Indonesian Stock Exchange in 2017-2019. The results of this study indicate that: 1) Deferred Tax Assets have a positive and insignificant effect on Profit Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. 2) Deferred Tax Expense has a negative and insignificant effect on Profit Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. 3) Company size has a positive and insignificant effect on Profit Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. 4) Deferred Tax Assets, Deferred Tax Expenses, and Company Size simultaneously have no significant effect on Profit Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. 

Abstrak: Penelitian ini bertujuan untuk mengetahui Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Eefek Indonesia Tahun 2017-2019. Hasil penelitian ini menunjukkan bahwa: 1) Asset Pajak Tangguhan berpengaruh positif dan tidak signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017-2019. 2) Beban Pajak Tangguhan berpengaruh negatif dan tidak signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017-2019. 3) Ukuran Perusahaan berpengaruh positif dan tidak signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017-2019. 4) Asset Pajak Tangguhan, Beban Pajak Tangguhan dan Ukuran Perusahaan secara simultan tidak berpengaruh signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017-2019.
Pengaruh Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan dan Pengawasan Fungsional Terhadap Akuntabilitas Publik
Authors: Putri Rendalia , Sutarjo Agus , Desmiwerita Desmiwerita
Published: July 2023

Abstract: This study aims to determine the effect of the presentation of financial reports, accessibility of financial reports, and functional supervision on public accountability in agencies and services that are members of regional apparatus organizations in the Agam Regency Government either partially or simultaneously. Methods of data analysis in this study using multiple regression. The results of this study indicate that: 1) Based on the t-test it is known that the variable presentation of financial statements influences public accountability. 2) Based on the t-test, it is known that the variable accessibility of financial reports influences public accountability. 3) Based on the t-test it is known that the variable of functional supervision affects public accountability. 4) Based on the F test it is known that the variables of presentation of financial statements, accessibility of financial reports, and functional supervision have a simultaneous effect on public accountability. 

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh penyajian laporan keuangan, aksesibilitas laporan keuangan dan pengawasan fungsional terhadap akuntabilitas publik pada badan dan dinas yang tergabung dalam organisasi perangkat daerah di Pemerintah Kabupaten Agam baik secara parsial maupun secara simultan. Metode analisis data dalam penelitian ini menggunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa: 1) Berdasarkan uji t diketahui bahwa variabel penyajian laporan keuangan berpengaruh terhadap akuntabilitas publik. 2) Berdasarkan uji t diketahui bahwa variabel aksesibilitas laporan  keuangan  berpengaruh  terhadap  akuntabilitas  publik.  3)  Berdasarkan  uji  t  diketahui  bahwa variabel  pengawasan  fungsional  berpengaruh  terhadap  akuntabilitas  publik.  4)  Berdasarkan  uji  F diketahui bahwa variabel penyajian laporan keuangan, aksesibilitas laporan keuangan, dan pengawasan fungsional berpengaruh secara simultan terhadap akuntabilitas publik.
Pengaruh Sales Growth,Tax Planning dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)
Authors: Yeldi Sonia Puspita , Bakkareng Bakkareng , Sri Yuli Ayu Putri
Published: July 2023

Abstract: This study aims to determine the effect of sales growth, tax planning, and company size on earnings management in manufacturing companies in the basic and chemical industrial sectors in 2017-2019 both partially and simultaneously. The type of data used in this study is quantitative data obtained from published financial reports through the website www.idx.co.id. The results of this study found that Sales Growth and Tax Planning had no significant effect on earnings management. And Simultaneously Sales Growth, Tax Planning, and Company Size have a significant and significant effect on earnings management. 

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh sales growth,tax planning dan ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur sektor industri dasar dan kimia tahun 2017-2019 baik secara parsial maupun simultan. Jenis data yang digunakan pada penelitian ini adalah data kuantitatif yang didapatkan dari laporan keuangan yang dipubliskan melalui website www.idx.co.id. Hasil penelitian ini menemukan bahwa Sales Growth dan Tax Planning tidak berpengaruh dan signifikan terhadap manajemen laba. Dan Secara Simultan Sales Growth,Tax Planning dan Ukuran Perusahaan berpengaruh dan signifikan terhadap manajemen laba.
Pengaruh Akuntansi Konservatisme Terhadap Relevansi Nilai Laporan Keuangan dengan Kualitas Laba Sebagai Variabel Moderasi (Studi Kasus pada Perusahaan Manufaktur Sub Sektor Farmasi dan Bahan Kimia yang Terdaftar di Bei Periode 2017-2019)
Authors: Utami Wahyuni Reski , Yulia Syafitri  , Bustari Andre
Published: July 2023

Abstract: This study aims to determine whether accounting conservatism has an effect on the value relevance of financial statements and earnings quality as a moderating variable to interact with the relationship between accounting conservatism and the value relevance of financial statements. The population of this study is pharmaceutical and chemical sub-sector manufacturing companies listed on (IDX) 2017-2019. The research data is secondary data obtained from the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The results of this study indicate that the accounting conservatism variable has a significant positive effect on the value relevance of financial statements. Earnings quality does not moderate the effect of accounting conservatism on the value relevance of financial statements. 

Abstrak: Penelitian ini bertujuan untuk mengetahui apakah akuntansi konservatisme berpengaruh terhadap relevansi nilai laporan keuangan dan kualitas laba sebagai variabel moderasi untuk menginteraksi hubungan akuntansi konservatisme terhadap relevansi nilai laporan keuangan. Populasi penelitian ini yaitu perusahaan manufaktur sub sektor farmasi dan bahan kimia yang terdaftar di (BEI) 2017- 2019. Data penelitian yaitu data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI) periode 2017-2019. Hasil penelitian ini menunjukkan bahwa variabel akuntansi konservatisme berpengaruh positif signifikan terhadap relevansi nilai laporan keuangan. Kualitas laba tidak memoderasi pengaruh akuntansi konservatisme terhadap relevansi nilai laporan keuangan.
Pengaruh Ukuran Perusahaan, Kepemilikan Institusional dan Beban Pajak Tangguhan Terhadap Tax Avoidance
Authors: Erlin Lindri Oktavia , Sutarjo Agus , Dica Lady Silvera
Published: July 2023

Abstract: This study aims to determine the effect of company size, institutional ownership, and deferred tax burden on tax avoidance (an empirical study of property and real estate companies listed on the Indonesian stock exchange for the 2017-2019 period) both partially and simultaneously. The analytical method used is multiple linear analysis with the classical assumption test using SPSS 25.0. The results of the study show that firm size has no significant effect on tax avoidance, institutional ownership has a significant effect on tax avoidance and deferred tax expense has no significant effect on tax avoidance. 

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, kepemilikan institusional dan beban pajak tangguhan terhadap tax avoidance (studii empiris pada perusahan properti dan real estate yang terdaftar di bursa efek indonesia periode 2017-2019) baik secara persial maupun simultan. Metode analisis yang digunakan adalah analisis linear berganda dengan uji asumsi klasik menggunakan SPSS 25.0. Hasil penelitian menunjukan bahwa bahwa varaiabel ukuran perusahaan tidak berpengaruh secara signifikan terhadap tax avoidance, kepemilikan institusional berpengaruh secara signifikan terhadap tax avoidance dan beban pajak tangguhan tidak berpengruh signifikan terhadap tax avoidance.
Immediate Effect of Incentive Spirometer, Breathing Exercise and Active Cycle of Breathing Technique in CABG Patients: A Narrative Review
Authors: Anshu Kumari  , Dimple Choudhry  , S.S. Lohchab  , Gitanjali Sikka  , Manshi
Published: July 2023

Background: Coronary artery bypass surgery is one of the widely used treatment as every year more than 1 million coronary artery bypass surgery procedure are performed around the world. The patients who have CABG are prone to pulmonary complications. Pulmonary complications are highly common after the CABG and the incidence is between 30% and 60%. These complications are the most significant contributor to morbidity, mortality and expenses associated with the hospitalization. Development of pulmonary complication is associated with impaired oxygenation and inconsistencies in gas exchange. Respiratory physiotherapy plays a vital role in postoperative CABG status. The interventions such as postoperative breathing exercises, effective coughing techniques, incentive spirometer and active cycle of breathing technique are used to limit lung volume decreases and atelectasis and to increase oxygenation after surgery.

Objective: To find out the immediate effect of incentive spirometer, breathing exercise and active cycle of breathing technique on respiratory parameters and postoperative pulmonary complications in CABG patients.

Study selection: This narrative review is conducted on databases from Pub med, Google scholar, ResearchGate and Cochrane library in Nov 2022. This review included 10 studies on the effect of incentive spirometer, breathing exercise and active cycle of breathing technique after CABG.

Conclusion: It is concluded that incentive spirometer, breathing exercise and active cycle of breathing technique are effective in reducing postoperative pulmonary complications. But there are less studies which compares the two different type of  spirometer i.e. flow incentive spirometer and volume incentive spirometer in CABG patients and also there is no specific treatment protocol  for CABG patients. Hence, in order to establish a definitive protocol in patients with CABG, there is need to compare the effect of flow incentive spirometer and volume incentive spirometer along with breathing exercise and active cycle of breathing technique.
Soft Skills and Competence Education in Promoting the Twenty-First Century Philosophy of Life
Authors: Kashami Ilda , Curi Arjan
Published: July 2023

The present paper aims to explore the construct and effects of soft and transversal skills to developing efficiently competent students. The methodological construct of the present study is a mixed one. The study design is probabilistic and the method used in it is of the transversal typology. The final answers were collected in a sample cohort of 500 valid responses in three years of undergraduate studies at the Mediterranean University of Albania with a gender distribution of 335 girls (67%) and 165 boys (33%). The results revealed that the sub-tests with the major significant indices were positive attitude and spirit of initiative (r=.567; p<0.05), teamwork and collaboration (r=.601; p<0.05), and communication channels (r=.81; p<0.05). Pearson inter-correlations indices for the 1st and 2nd factor of the soft-skills sub-skills found that the most significant index is related to the sense of motivation axis (optimism and control of the future, legitimate anger, self-esteem, and self-efficacy) (Sig2. p=0.01<0.05, r=.7054) over the communication resources (persuasion, adversity management, and creativity) (Sig2. p=0.01<0.05, r=.504). ANOVA test indices showed a strong difference in females (F=1.874; MS=3.2003; df=1.5) and an inverse but the stable difference between the male gender and optimism for the future (F=1.3085; MS=-1.111; df=1.5). In conclusion, indices of the current work revealed the impact that a healthy and optimistic motivation cause on the willingness of learning new skills and competencies and developing an efficient student for the working world. The authors recommend drawing attention to conducting more training programs within the academic curricula for fostering and providing students with basic and advanced skills and competencies to be fully adjusted to the European Union philosophy of life and employability world.