bluuebunny/crossref_metadata_2025 huggingface dataset:
Covid-19 And Chinese Reaction To African Migrants
Authors: Adeola Adebisi  , Saliu Akeem
Published: October 2022

Coronovairus, also known as COVID-19 is an infectious disease ravaging lives across the world. This paper is an examination of Chinese relationship with African migrants during COVID-19 pandemic. It examines the relationship between Chinese and Africans amid the lockdown and as well investigates Chinese-African co-existence before the outbreak of the virus. The study derives its data majorly from documentaries which are subjected to internal and external criticisms for authorization. It was realized in this study that despite the invitation extended to Chinese doctors to assist Nigeria, and bilateral relations between China and African countries, African residents in China were maltreated and denied privileges. The implications of these on African-Chinese relations are increased in incoherent interconnectedness and fragile Chinese investors in African countries which are partly, some of the salient reasons for setback for emerging co-existence and economic ties between African countries and China after independence.
Analysis of Compensation, Motivation, Level of Stress on Work Performance in PT. Mitra Agung Mustika
Authors: Bobby Surya Darma  , Dewi Nurmasari Pane  , Ocdy Amelia
Published: October 2022

This study uses a quantitative model that is the population here the researcher uses all employees that occur in PT. Mitra Agung Mustika numbered 31 respondents and here the business owner or owner is not included in my respondents so the sample I use is saturated sample, meaning all that is the population appointed as a sample. sampling is all employees in the company PT. Mitra Agung Mustika. The data used is primary data, and based on the distribution of questionnaires and distribution of questionnaires to respondents or all employees. The result of F test yielded Fhitung22.572> Ftabel 2.97 so that Ha is accepted and Ho is rejected, meaning compensation, Motivation, Stress level affect Job Performance. Until the previous hypothesis (Ha) is accepted. And the result of the calculation for the variables of compensation, motivation and stress level with SPSS obtained a result of 68.3% and the remaining 31.7% of the overall effect of variable X on Y.
The Effect Of Company Size And Debt To Equity Ratio On Profitability Manufacturing Companies That Listed On The Indonesia Stock Exchange
Authors: Muhammad Fahmi Tanjung  , Anggi Pratama Nasution  , Yossy Fadly
Published: October 2022

This paper research discused about an effect of firm size and debt to equity ratio on the profitability of Manufacturing Companies Listed on the Indonesia Stock Exchange. Profitability shows the company's ability to earn a profit or a measure of the effectiveness of the company's management. The period of the company in this study was taken from 2016 until 2020. The data collection technique used in this study was by means of a documentation study. The analytical method used in this study is multiple linear regression analysis in its calculations assisted by the Statistical Package for the Sciences Social (SPSS) v. management program. 20. The results of this study partially show that the size of the company has no significant effect on profitability, while the debt-to-equity ratio has a positive and significant effect on profitability. Meanwhile, simultaneously, it shows that the size of the company and the debt-to-equity ratio have a significant effect on profitability.
The Effect of Return On Assets, Return On Equity, Net Profit Margin and Current Ratio on Stock Prices in Oil and Gas Sub-Sector Mining Companies on the Indonesia Stock Exchange for the 2015-2019 Period
Authors: Elda Nadia Pasaribu  , Junawan  , Soulthan Saladin Batubara
Published: October 2022

This study aims to examine the effect of Return on Assets, Return on Equity, Net Profit Margin and Current Ratio on stock prices in oil and gas sub-sector mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This type of research is quantitative research. The sample used in this study was obtained by saturated sampling method with a total sample of 8 companies. The test method used is multiple linear regression analysis, classical assumption test (normality test, multicollinearity test, autocorrelation test, heteroscedasticity test), model feasibility test (F test and analysis of the coefficient of determination (R2)) and hypothesis testing using t test with tools. SPSS (Statistical Product and Service Solutions). The results of this study indicate that testing the hypothesis (t test) the effect of Return on Assets, return on and Current Ratio partially positive and significant effect on stock prices, while Net Profit Margin has no positive and significant effect on stock prices. F test shows the effect of Return on Assets, Return on Equit, Net Profit Margin and Current Ratio simultaneously have a positive and significant effect on stock prices.
Effect of the Weight Training Period on the Increase in the 100 Meter Run in Indonesian NPC Athletes
Authors: Nurhidayat Nurhidayat , Akhmad Azlan Khoirurrozikin  , Sudarmanto Eko , Febriyanto Bima , Nugroho Haris
Published: October 2022

The population and samples in this study were all 10 sprint athletes in the  Indonesian National Paralympic Committee (NPC)  10 men.  The sampling technique uses purposive samples, as it takes into account the characteristics of the sexes.  The quasi-experimental method with a quantitative approach, as for the design of this study using pretest-posttest one group design. Data analysis techniques use descriptive statistics and inferential statistics. Descriptive analysis aims to describe the characteristics of this study while inferential analysis uses paired one sample test (t_test) at a significant level of α = 0.05, and overall data analysis uses the SPSS program version 26.0. The results of this study can be concluded that the period of laden training can increase the running speed of 100 meters of Indonesian NPC athletes. However, it is necessary to conduct further research taking into account the training environment, psychological factors of athletes, and other physical condition factors associated with the improvement of the 100-meter run of Indonesian National Paralympic Committee (NPC) athletes.
A Survey of Indicators of Fat Content and Body Mass Index on the Physical Condition of Martial Arts Athletes in Kota Batu Ahead of the East Java Porprov VII
Authors: Moch Yunus  , I'tamada Eldiene Zaura , Sari Zihan Novita
Published: October 2022

Physical conditions as a reference for athletes' abilities can be used as a supporting process for evaluation materials for coaches and athletes in assessing the abilities of their athletes after the training process is carried out. Some things that support the physical condition of athletes include anthropometry, fat content, body mass index (BMI), nutrition, psychology, environment, and the training process in each sport. In this case, BMI and fat content are part of this study to identify the relationship between physical condition and BMI and body fat levels of Kota Batu martial arts athletes with a total of 45 athletes. T a tool to measure BMI and body fat levels in this study using the Body Composition Analyzer, Tanita DC-360Phe method used in this study is a survey with descriptive data presentation that correlates indicators of fat content, and body mass index with the physical condition of martial athletes which include: (1) arm muscle strength, (2) abdominal muscle strength, (3) leg muscle strength, (4) back muscle strength, (5) balance, (6) leg muscle power, (7) arm muscle power, (8) agility and (9) cardiovascular endurance. The physical fitness level of  Kota Batu martial arts athletes has a fairly good percentage with an average score of 76% for male athletes and 77% for female athletes. Athletes have a fairly ideal body condition because the fat mass of all athletes is at normal levels and 33 athletes are at the ideal BMI.
The Effect of Mix Impact Aerobic Exercise on Cardiovascular Improvement at Penggemar Senam Pagi Sungai Kambang Ceria (PSPSKC) Community
Authors: Sukendro  , Yeni Kurniawati  , Yusra Dinafi  , Turino Adi Irawan  , Yonifia Anjanika  , Putri Ayu Lestari
Published: October 2022

The circulatory system or cardiovascular system is an organ system that functions to move substances to and from cells. The term cardiovascular ability has the same meaning as several other terms such as cardiac endurance, aerobic fitness, and cardiorespiratory endurance. In the Penggemar Senam Pagi Sungai Kambang Ceria (PSPSKC) community, there is a lack of physical activity, a lack of application of the right time to do sports and less precise in choosing sports exercises that can improve cardiovascular. Because the members need to have good cardiovascular endurance to support daily activities.This type of research is an experimental research with a one group pre-test post-test design. The instrument used is the Harvard step test. The population in this study were the entire Senam Pagi Sungai Kambang Ceria (PSPSKC) community which amounted to 64 people. Sampling in this study using purposive sampling technique, namely the technique of determining the sample with a specific purpose. The sample in this study were 10 people from the Penggemar Senam Pagi Sungai Kambang Ceria (PSPSKC) community aged 20-30 years. The results of the research on the initial test (pre-test) got an average result of 57.3 while in the final test (post-test) it was 65.3. Meanwhile, from the results of hypothesis testing using the t-test, the results of t (4.457)> from the t value (1.833) with a significance level of = 0.05 (5%). From these data, it can be concluded that there is a significant effect of Mix Impact aerobic exercise on cardiovascular improvement in the Penggemar Senam Pagi Sungai Kambang Ceria (PSPSKC) community.
Analisis Perbandingan Kinerja Keuangan Bank BNI Syariah Dan Bank BRI Syariah Di Masa Pandemi Covid-19
Authors: Sahri Yulian , Bari Andriansyah , Kalsum Ummi , Hidayat Randy , Permana Arraditya
Published: October 2022

Financial performance as a measuring tool to determine the process of implementing financial resources owned by the company. The Covid-19 pandemic had an impact on the banking sector, resulting in non-current financing due to debtor arrears as a result of many people losing their jobs and difficulties in paying financing. This study has the aim of conducting a comparative analysis of financial performance between BRI Syariah Banks and BNI Syariah Banks during the Covid-19 pandemic, using financial report notes for quarter 1, 2, 3 and 4 for 2019, quarter 1 for 2020 through independent testing. Sample T-Test. There is a difference between the financial performance of Bank BNI Syariah and Bank BRI Syariah from the aspect of ROA, NPF and BOPO, while from the aspect of CAR and ROE it shows that there is no significant difference between the financial performance of BRI Syariah Bank and BNI Syariah Bank. This paper recommends to BNI Syariah to pay attention to the ROE and NPF ratios, while to BRI Syariah Banks to pay attention to the CAR, ROA and BOPO ratios.
Pengaruh profitabilitas, struktur modal, ukuran perusahaan, likuiditas dan kebijakan dividen terhadap nilai perusahaan
Authors: Gz Adevia Ananda , Lisiantara G. Anggana
Published: October 2022

The value of the company is the company's performance which can be seen from the stock price formed due to the demand and supply of the capital market which gives speculation of the public's assessment of the company's performance. This study aims to examine profitability, capital structure, firm size, liquidity and dividend policy on firm value in mining sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period.sampling technique in this study was using the purposive sampling method with the criteria for manufacturing companies in the mining sector that published complete financial reports in 2017-2021 and manufacturing companies in the mining sector that had complete data relating to the variables used in this study. The analytical analysis method used is multiple linear regression analysis. The data is processed using SPSS 26. The results of this study state that profitability has a positive effect on firm value. Capital structure has a positive effect on firm value. Firm size has a positive effect on firm value. Liquidity has a positive effect on firm value. Dividend policy has a positive effect on firm value.
Pengaruh Profitabilitas, Likuiditas, Dan Solvabilitas Terhadap Opini Audit Going Concern
Authors: Yulianti Evy , Muhyarsyah Muhyarsyah
Published: October 2022

The survival of a company can be seen from its good financial condition and operational conditions. According to the 2009 Financial Accounting Standards, the fundamental assumption used when making financial statements for companies that have undergone audits by public accountants is that the company will continue to exist. Profitability shows the company's capacity to make money over a certain period of time. There are three financial ratios that are most often used to see the condition of an enterprise's financial performance, namely the liquidity ratio, solvency ratio and profitability ratio. The purpose of this study is to determine the effect of Profitability, Liquidity, Solvency simultaneously affecting the Audit Opinion going concern on Property and Real Estate companies going Public on the IDX in the 2018-2020 Period. The results showed that Profitability had a significant positive effect on the Audit Opinion of going concern on Property and Real Estate companies going public on the IDX for the 2018-2020 period; Liquidity has a significant positive effect on the Audit Opinion going concern on Property and Real Estate companies going public on the IDX for the 2018-2020 period; Solvency has no effect on the Audit Opinion going concern on Property and Real Estate companies Going Public on the IDX for the 2018-2020 Period; and Profitability, Liquidity, Solvency simultaneously influenced the going concern of the Audit Opinion on Property and Real Estate companies going public on the IDX in the period 2018-2020.
Pengaruh Profitabilitas, Makroekonomi, Firm Size Terhadap Financial Distress Dengan Nilai Perusahaan Sebagai Variabel Moderating
Authors: Heliani Heliani , Elisah Siti
Published: October 2022

One of the key contributors to the country's economic health is the banking industry. From 2017 to 2021, there were eight banking companies that were liquidated. So it is necessary to anticipate from the beginning so that bankruptcy does not occur. One way to see if a company is in financial distress can be done using the Altman's Z-Score method. This investigation was carried out with the intention of measuring and knowing the extent to which profitability, macroeconomic, and firm size ratios are proxied by Return On Assets (ROA), inflation, and total assets to financial distress using the Altman's Z-Score method through a moderating variable in the form of firm value proxied by PBV. This is a quantitative study that relies on secondary data gathered through a literature review. The population of this study is the whole banking industry in Indonesia, with a total sample of 23 enterprises acquired using the purposive sampling approach. This study employs panel data using the Moderated Regression Analysis (MRA) approach, which is carried out using Econometric Views (Eviews) version 10. According to the findings of this study, profitability had a favorable influence on financial distress, but macroeconomics, business size, and firm value had no effect. Meanwhile, firm value is deemed unable to moderate the independent variable on the dependent variable in this study, so it is unknown whether firm value increases or weakens the independent variable on the dependent variable.
Pengaruh Ukuran Perusahaan, Utang, Profitabilitas Terhadap Praktik Income Smoothing Sebelum dan Saat Pandemi Covid-19
Authors: Lim Setiadi Alim
Published: October 2022

This study aims to determine whether there are differences in the income smoothing practice before and during the Covid-19 and to examine whether there is an effect of firm size, debt, and profitability on income smoothing practice before the Covid-19 (2017-2019), during the Covid-19 (2020-2021), and before and during the Covid-19 (2017-2021). The population of the study is all sub-industrial business entities providing health and pharmaceutical services on the IDX (Indonesian Stock Exchange). The sampling technique used was non-probability purposive sampling. The number of samples is 11 business entities. To test whether there are differences in income smoothing practice before and during the Covid-19, the Wilcoxon Signed Rank Test was used. Meanwhile, to examine the effect of firm size, debt, and profitability on income smoothing practice, binary logistic regression was used. The results of descriptive statistical analysis show that there is an increase in income smoothing practice during the Covid-19 compared to before the Covid-19. However, the results of the Wilcoxon Signed Rank Test show that there is no significant difference between the income smoothing practice before and during the Covid-19. The results of binary logistic regression show that firm size, debt, and profitability have no effect on income smoothing practice during the Covid-19 (2020-2021). While the period before the Covid-19 (2017-2019) and the period before and during the Covid-19 (2017-2021) firm size and profitability did not have a significant effect on income smoothing practice, but the debt had a significant effect on income smoothing practice.
Analisis Peningkatan Potensi Ekonomi Desa Melalui Pemberdayaan Industri Kecil Menengah (IKM) Berbasis Teknologi Pada Masyarakat Nelayan Desa Sirukkungon Kabupaten Toba Sumatera Utara
Authors: Parapat Eka Pratiwi Septania , Berlien Ricat
Published: October 2022

The backwardness of Sirukkungon Ajibata Village as one of the tourist villages in Toba Regency is the phenomenon behind this research. Sirukkungon village is a village located around Lake Toba, which is why the fish farm in Sirukkungon utilizes cages in Lake Toba. The majority of the residents of Sirukkungon Village are fishermen, fishermen with low economic levels. From the results of the initial survey, researchers found facts in the field that Sirukkungon Village is very rich in lake ecosystems that are still very natural, so there are lots of freshwater fish there. In addition, the natural conditions are very beautiful and beautiful to be the main attraction. However, as a tourist village, Sirukkungon is still very far behind compared to other villages. The condition of community resources that are classified as low, the mindset that is still closed and there is no role for technology makes this village left behind. It is hoped that the results of this study can answer the economic problems of Sirukkungon village through the application of the strategies offered. The research method used is descriptive qualitative using IFAS and EFAS matrices in SWOT analysis where the researcher is the research tool. The results of this study are technology-based IKM Empowerment has a high potential for success because villages have strengths and opportunities that are greater than weaknesses and threats.
Analisis Revitalisasi Desa Wisata dengan Mengoptimalkan Ekonomi Kreatif Melalui UMKM Berbasis Digital Pada Desa Sigapiton
Authors: Siringoringo Eko Deswin Miechaels , Yunus Muhammad
Published: October 2022

Sigapiton Village is one of the villages in North Toba Regency which until now has not applied technology in economic activities, especially people's businesses, both UMKM, IKM, Cooperatives, and others.. The potential that is owned is not managed properly due to limited Human Resources so that the use of technology is also limited. The purpose of this study is to analyze the revitalization of tourist villages by optimizing the creative economy through technology-based SMEs. The stages of the research process start from the initial planning, namely making a written plan or plan by determining the date of implementation and the person in charge. After the research plan is summarized, the researcher immediately conducts an initial survey to obtain basic information about the topic to be studied. Data collection techniques were carried out by interview and observation. The analytical technique used is the Grounded Theory method, which is a qualitative analysis model using systematic procedures to develop scientific theories based on existing phenomena. The results of this study are digital-based SMEs are one of the most appropriate solutions to be applied to increase the productivity of business actors in Sigapiton Village, especially in terms of increasing sales through marketing.
Pengaruh skeptisme profesional dan kompetensi auditor terhadap kualitas audit jarak jauh pada masa pandemi Covid-19 pada kantor Akuntan Publik di Bandung
Authors: Cisadani Suci Fitria , Wijaya Aida
Published: October 2022

Audit quality is the market value probability that the audit report will find opportunities in the financial statements, namely violations of the client's accounting system. In order to support audit quality, auditors must have a skeptical and competent attitude. The formulation of the problems studied in this study are: (1) How is the effect of professional skepticism of auditors on remote audit quality during the Covid-19 pandemic. (2) How does auditor competence affect remote audit quality during the Covid-19 pandemic. (3) How does professional skepticism and auditor competence affect remote audit quality during the Covid-19 pandemic. This study aims to determine the effect of professional skepticism and auditor competence on remote audit quality during the Covid-19 pandemic. The sample method used is simple random sampling method with a sample of 50 auditors at the Bandung City Public Accountant Office. The data analysis method used in this research is using multiple linear regression analysis method using SPSS 25 software. The results of this study indicate that professional skepticism (X1) and Auditor competence (X2) has a positive and significant effect simultaneously on quality of remote audits during the covid-19 pandemic (Y).
Pemilihan Metode Akuntansi R&D dan Penghematan Pajak: Studi Empiris di Indonesia pada Era Covid-19 Era Vuca
Authors: Puspitasari Marcellina Vera , Yuanita Dielanova Wynni , Dewi Christine Novita
Published: October 2022

This study examines the accounting method of expenditures for research and development by companies listed on the Indonesia Stock Exchange (IDX). This study uses the periode before and during the Covid-19 pandemic. This study uses Positive Accounting Theory and Contingency Theory as the basis for developing hypotheses with a sample of 168 obtained from 56 companies in Indonesia as one of the countries adopting International Financial Reporting Standards (IFRS) with a research period of 2018-2020. This study uses a regression test with research result showing that in the conditions of the Covid-19 pandemic with high uncertainty and limited information, the intensity of companies to capitalize on research and development expenditures is smaller than before the Covid-19 pandemic. This study provides an overview for companies in making decisions regarding the accounting treatment of expenditures for research and development, especially in conditions of uncertainty and limited information.
Faktor-Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Keuangan Dana BTT Covid 19 Pemerintah Provinsi Sumatera Barat
Authors: Mardian Ike Roza , Yurniwati Yurniwati
Published: October 2022

Accountability is an obligation to be responsible for the implementation of activities and final results to the community as the holder of the obligation, in accordance with the provisions of the legislation. The people through the DPR/DPRD give authority to the government to manage economic resources, therefore the government has the obligation to convey responsibility, report, present and disclose all activities and activities that are the responsibility of management. This research is to examine the effect of the Government's Internal Control System, information technology and organizational commitment to the Accountability of Financial Management of the Covid 19 BTT Fund in the West Sumatra Provincial Government. The data processed is primary data obtained directly from respondents, namely financial and asset managers at the Regional Apparatus Organization (OPD) of the West Sumatra Provincial Government which manages the BTT Covid 19 budget for the 2020 and 2021 Fiscal Years. The results showed that the Government's Internal Control System had an effect on the Accountability of Financial Management of the BTT Covid 19 Fund with the highest indicator being the control environment dimension and the lowest indicator being the risk assessment dimension, while information technology and organizational commitment had no effect on Management Accountability. Finance of the BTT Covid 19 Fund.
Pengaruh Komisaris Independen Dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi Pada Perusahaan BUMN
Authors: Putra Gerry Hamdani , Satria Denny Novi
Published: October 2022

Accounting conservatism is a precautionary principle at the time of financial reporting so that companies are not in a hurry when recognizing and assessing assets and profits so that they can immediately recognize possible losses and debts that may occur, value assets with the lowest value, and take into account liabilities with the highest value. The application of conservatism in making financial statements, an investor can view financial statements transparently and without any element of manipulation contained in the financial statements, because the concept of conservatism is recognizing all losses and recognizing profits only when the profits actually occur. Accounting conservatism is a concept that recognizes expenses and liabilities directly even though there is uncertainty about the outcome, but only recognizes revenues and assets when they are actually received. This study aims to obtain empirical evidence of the effect of independent commissioners and institutional ownership on accounting conservatism. This research is classified as quantitative research. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling method used is purposive sampling. The analytical method used is panel data analysis. The number of sample companies used are 17 state-owned companies in a span of 3 years, so the final data used is 51 observational data. The results show that 1) Independent Commissioner has a positive effect on accounting conservatism 2)Institutional ownership has no effect on accounting conservatism
Analisis Efektivitas Pengelolaan Keuangan dan Implikasinya Terhadap Masyarakat Desa
Authors: Burhanuddin Chairul Iksan , Syamsuddin Syamsuddin , Nurdin Maryam , Ibrahim Fifi Nur Afifah , Rismayanti Rismayanti
Published: October 2022

The objective of this research is to evaluate how well financial management works and what that means for society. With up to 8 informants, including members of the government and the community, this sort of research use qualitative approaches. The information gathered through interviews and the documentation of the data analysis methods applied were descriptive and provided a thorough explanation of the research theme. The findings of this study show that the Su'rulangi Village government's financial management and implementation are in accordance with applicable regulations and criteria. This can be seen through planning, implementation, reporting, administration, and accountability, while the implementation can be seen from the communication factor and resource factor. Disposition factors and bureaucratic factors for the effectiveness of the financial management of the Village Fund are disposition factors and bureaucratic factors. The Su'rulangi Village government implements the effects on the local economy through the Village Fund budget by offering benefits such as seed assistance, plant sprayers, water pumping machines, and assistance for farmers dealing with COVID-19 in the form of Direct Cash Assistance (BLT) and assistance. Other strategies rural areas can employ to strengthen their economies
Pengaruh Good Corporate Governance dan Sistem Pengendalian Intern Terhadap Penyalahgunaan Aset Dengan Kualitas Audit Intern Sebagai Variabel Moderasi
Authors: Savitri Savitri , Herliansyah Yudhi
Published: October 2022

This study aims to test whether good corporate governance, internal control system affects asset misappropriation with the quality of internal audits as a moderation variable. This research uses quantitative methods, namely using questionnaires. The sampling method used is a purposive sampling technique. In this study, a total sample of 105 respondents. The analysis methods in this study include descriptive statistical analysis, outer model test (measurement model), structural model test (inner model), and bootstrap hypothesis testing using Smart Partial Square (SmartPLS) path modeling method. The results of this study show that good corporate governance and internal control systems have a significant influence on asset misappropriation with the classification of pure moderation. Meanwhile, the quality of internal audits does not moderate good corporate governance and the internal control system for asset misappropriation with the classification of predictors of moderation. In bank operational practices, the more complex the risks faced by banks, the more the need for good corporate governance practices by banks. To minimize the occurrence of fraud, it is necessary to strengthen the internal control system in the form of implementing anti-fraud strategies by banks. Bank Mandiri has arranged in great detail the obligations of each position level and each head office and branch office. This is intended to minimize fraud and to protect customers.
Keuangan-Perilaku Berhutang : Menakar Faktor-faktor Penentunya
Authors: Santoso Aprih , Widowati Sri Yuni , Kusnilawati Nunik
Published: October 2022

The purpose of this research is to examine how financial-debt behavior is influenced by perceived control behavior and debt intention, seta and debt intention are influenced by perceived control behavior. In this study, debt intention as a mediating variable on debt behavior is influenced by perceived control behavior for small entrepreneurs in the city of Semarang. The research population includes all small entrepreneurs who take credit from the Wibawa in the city of Semarang, amounting to 395 people. The number of samples is 103 people (based on the Slovin formula). The sample selection method is accident sampling. The relationship model of the variables will be analyzed using Partial Least Square (PLS). The results of research using Partial Least Square (PLS) analysis show that debt behavior is influenced by perceived control behavior and debt intentions. Intention to owe is influenced by perceived control behavior. Debt intention is able to mediate debt behavior which is influenced by perceived control behavior for small entrepreneurs in the city of Semarang.
Faktor-Faktor Yang Mempengaruhi Manajemen Laba Perusahaan Manufaktur
Authors: Kurniawan Riski , Fuad Fuad
Published: October 2022

Earnings management is influenced by good corporate governance, leverage and audit quality. This study was conducted to prove empirically the results of the influence of managerial ownership, institutional ownership, board of commissioners, audit committee, leverage, audit quality and control variables profitability. The sample collection method used is purposive sampling. Secondary data obtained from the annual financial statements period 2017-2021 with certain characteristics. Samples were obtained from idx.co.id or obtained directly from the company's official website. The samples that have been collected in this study are 110 companies that meet all the criteria. The analytical technique used is multiple linear regression analysis and data processing tools using the SPSS v26. The results of this study indicate that based on the test results it can be concluded that the size of the audit committee has a positive effect on earnings management. Managerial ownership and the size of the board of commissioners have a negative effect on earnings management. Institutional ownership, leverage and audit quality have no effect on earnings management. While the profitability control variable has a positive effect on earnings management. Further research is suggested to expand the sample by taking financial or non-financial samples. Further research is also suggested to replace the method of measuring the variables of the board of commissioners and audit quality with other measurement methods.
Faktor-Faktor yang Memengaruhi Nilai Perusahaan dengan Akuntansi Lingkungan sebagai Variabel Moderasi
Authors: Permata Dian , Khomsiyah Khomsiyah
Published: October 2022

This study aims to analyze the effect of environmental accounting as a moderating variable on the relationship with factors that affect firm value consisting of firm size, profitability, board of commissioners size, and firm age. The population of this study is the Consumer Cyclicals sector companies in hotels that are officially listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. By using purposive sampling, the sample of this research are 54 companies. The criteria for the sample companies used are companies that are Consumer Cyclicals sector companies in hotels that are officially listed on the IDX on an ongoing basis during the period 2019 to 2021, companies that publish an annual report on the IDX for a specified period, and its financial statements are reported using the rupiah currency. This research method uses a quantitative approach with data analysis using Moderated Regression Analysis (MRA). The  results  of  the  study  simultaneously  firm size, profitability, board of commissioners size, and firm age  affect  the  firm value  of  the  Consumer Cyclicals sector companies in hotels on  the  Indonesia  Stock  Exchange  in  the  2019- 2021  period  of  16.3%  the  remaining  influenced  by  other variable. Based on the conclusions generated from the factors used that affect firm value, only firm size has an significant effect on firm value, while other factors such as profitability, board of commissioners size, and firm age have no significant effect on firm value.
Analisis perbandingan evaluasi knerja portofolio saham sebelum dan di masa pandemi COVID-19 di IDX 30
Authors: Putri Juan Anastasia , Susanti Elly , Sianipar Ruth Tridianty
Published: October 2022

Economic conditions during the Covid-19 pandemic caused portfolio changes when the stock market experienced volatility in March 2020. This impact had an impact on the weak performance of the IDX30 so that many investors experienced panic selling at that time. This is due to the lack of investor knowledge about the formation of stock portfolios, one of which is by using CAPM. This study aims to analyze the formation of a stock portfolio measured using CAPM and analyze the presence / absence of differences in the evaluation of stock portfolio performance as measured using the Sharpe index, Treynor index and Jensen index. These results show the H0 hypothesis is accepted which means that there is no significant difference between testing with the Sharpe, Treynor, and Jensen methods both before and during the Covid 19 pandemic. The test results between treatments both before the Covid-19 pandemic showed that the third difference in the average ranking of the Treynor index, while during the covid-19 pandemic it was the Jensen Index which showed the greatest consistency with the uncertainty between the three measurements.
Pengaruh Tingkat Profitabilitas Terhadap CSR (Studi Empiris Perusahaan Manufaktur Sektor Semen, Keramik, Porselen Dan Kaca Yang Terdaftar Di BEI Tahun 2018-2020)
Authors: Noegroho Yefta Andi Kus , Saefatu Adriana Sipora
Published: October 2022

This study was conducted with the aim of knowing whether there is an influence on the profitability of manufacturing companies in the cement, ceramic, porcelain, and glass sectors listed on the Indonesia Stock Exchange in 2018-2020 on Corporate Social Responsibility. The company's profitability can be affected by circumstances such as the Covid-19 pandemic because it disrupts the company's operations so that many companies experience a decline in profits during the pandemic. Profitability measurement is carried out using financial ratios, namely Net Profit Margin (NPM), while Corporate Social Responsibility is measured using the Corporate Social Responsibility Disclosure Index (CSRDI). This study uses 35 samples of cement, ceramic, porcelain, and glass manufacturing companies listed on the IDX from 2018 to 2020 where the type of data used is secondary data obtained from the company's financial statements. The test for this hypothesis is multiple linear regression using SPSS version 22. The results show that profitability has a positive effect on Corporate Social Responsibility. In addition to profitability, there is also the size of the company which has a positive influence on Corporate Social Responsibility.
Pengaruh Beban Pajak Tangguhan, Tax Planning dan Tax Avoidance Terhadap Manajemen Laba Dengan GCG Sebagai Pemoderasi
Authors: Budiantoro Harry , Fazriyani Devi Nur , Santosa Perdana Wahyu , Zhusryn Alyta Shabrina , Lapae Kanaya
Published: October 2022

The purpose of this research is to determine the impact of Deferred Tax Burden, Tax Planning, and Tax Avoidance on Earnings Management in the context of Good Corporate Governance Moderation. This is a quantitative study, with secondary data obtained from the Indonesia Stock Exchange as the data source (IDX). This study's population consists of industrial companies that are listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. Purposive sampling was used in this study, with a sample of 19 companies. Multiple linear regression analysis is used in this study. According to the findings of this study, deferred tax expense, tax planning, and tax avoidance have no effect on earnings management, either partially or simultaneously. Furthermore, Good Corporate Governance with the proxy of the Independent Commissioner is unable to moderate the relationship between Deferred Tax Burden, Tax Planning, and Tax Avoidance on Earnings Management
Strategi regulasi perpajakan upaya mengatasi inflasi harga tanah
Authors: Masriani Yulies Tiena
Published: October 2022

Penelitan ini didasarkan pada upaya perwujudan pembangunan nasional yang mencakup bahasan mengenai salah satu sumber dana suatu Negara yakni pajak. Pajak adalah salah satu sumber dana yang dapat digunakan untuk membiayai pelayanan kepada masyaratkat serta pembangunan infrastruktur demi kesejahteraan rakyat. Permintaan masyarakat akan tanah menjadi semakin besar, bukan saja karena tanah merupakan durable consumption goods, akan tetapi juga karena tanah digunakan untuk tujuan spekulasi. Adapun tujuan penelitian ini adalah untuk menguraikan penggunaan peraturan perpajakan dalam upaya mengatur inflasi harga tanah. Hal tersebut berimbas dalam pengenaan Bea Perolehan Hak Atas Tanah dan Bangunan. Penelitian ini merupakan penelitian hukum normatif yang menggunakan pendekatan peraturan perundang-undangan. Hasil penelitian menunjukan bahwa penggunaan regulasi perpajakan dapat menjadi strategi dalam menahan laju inflasi harga tanah. Kemudian perkiraan harga tanah yang diatur dalam aturan yang ada didasarkan pada kriteria lokasi yaitu pemukiman, tanah pertanian, dan perumahan.
A Deep Dive into Accreditation: Using Action Research to Assess and Evaluate a Teacher Education Program
Authors: Comer Melissa , Kolodziej Nancy
Published: October 2022

Continuous assessment in the fields of teaching and education is a must for faculty in higher education as well as the teaching candidates they instruct. Such assessment requires a deep dive into practice and policy along with a willingness to evaluate program delivery models objectively. Although accomplishing this degree of evaluation is not an easy task, it does provide a rich opportunity for determining program strengths and areas in need of improvement. Spearheaded by accreditation guidelines and a collaborative action research project, the authors highlight the lessons they learned and explore application possibilities within a literacy education program. From the importance of accountability from all stakeholders, (i.e. university administration, faculty, and students), to the role technology integration plays, to the significance of diversity and the implementation of field experiences throughout, they share their discoveries and insights in a forthright and reflective manner. As university faculty working with those seeking teaching certification at an advanced level (Masters and/or Educational Specialist), the authors examine the influence CAEP, the Council for the Accreditation of Educator Preparation, has not only on their program but, ultimately, on their individual pedagogy and methodology. Reconciling the need of maintaining accreditation with their own desire for autonomy in teaching, they look critically at ways to merge the two.
Teacher candidates’ motivations for the profession and career advancements in the Carpathian Basin
Authors: SZONTAGH Pal Ivan
Published: October 2022

Attractiveness of the educator’s career path, the number, quality and motivation of candidates starting this profession has been in the focus of domestic and international professional discourse for decades now. We suppose that today, the motivation for the career of a pedagogue (including its existential, organizational and infrastructural conditions) is different from the level of commitment to the profession of an educator (which can be experienced informally, or outside of the public education system). In our research, we made efforts to address the widest possible range of student elementary teachers, and to interpret their responses using different filters. In the first phase of our study, we analyzed first-year kindergarten teacher students’ career motivation and commitment to the profession, and in the second phase, that of final-year kindergarten teacher candidates. In the third phase, we conducted surveys to explore students’ motivation for the profession and the career path of a pedagogue in four countries of the Carpathian Basin (Hungary, Slovakia, Romania and Serbia). The surveys were conducted in 17 campuses of 11 Hungarian teacher’s training colleges and universities. Finally, we extended the survey to practicing graduates preparing for their on-the-job rating examination. Based on our results, in all breakdowns, regardless of age group, training institute or - in part - geographical location and nationality, it is proven that lack of social- and financial esteem of the profession poses serious risks for recruitment and retention of teachers.
Vitamin D Supplementation Improves Follicle Maturation By Regulating Oxidant/Antioxidant Balance in Women With PCOS
Authors: Agar Mehmet , Onal Murat
Published: October 2022

Objective: To investigate the effect of vitamin D (VD) supplementation on follicular fluid total oxidant status (TOS) and total antioxidant status (TAS) in women undergoing IVF/ICSI due to PCOS. Materials and Methods: Forty infertile women who were diagnosed with PCOS and decided on IVF/ICSI and whose serum VD levels were lower than 20 ng/mL were included in the study. The VD levels of the patients were determined according to the proposal of Endocrine Society. The patients were divided into two equal groups with 20 patients in each group. While the patients in Group 1 were given 400 IU/day of oral VD3 replacement, the patients in Group 2 were given 600 IU/day of oral VD3. VD treatment was started one month before the controlled ovarian stimulation cycle and continued throughout the following cycle. Fifteen patients with serum VD levels >30 ng/mL were taken as the control group. Oral VD replacement was not given to the patients in the control group. TAS and TOS values were measured in the follicle fluids taken from the patients in the VD replacement group and the patients in the control group on the day of ooist pick-up. Results: When compared with the control group, the follicular fluid TAS levels of both groups with VD replacement were significantly higher, while TOS levels were found to be significantly lower. When 400 IU/day VD replacement and 600 IU/day VD replacement were compared within themselves, follicular fluid TAS and TOS levels were found to be similar. Increasing the VD replacement dose from 400 IU/day to 600 IU/day did not cause a significant change in TAS and TOS values. A positive and significant correlation was found between intrafollicular TAS levels and serum VD, MII oocyte, 2PN zygote and clinical pregnancy rates. A negative correlation was found between intrafollicular TOS levels and serum VD, 2PN zygote and clinical pregnancy rates. Conclusions: VD replacement therapy contributes to follicle maturation by regulating intrafollicular oxidant/ antioxidant balance in PCOS patients.
Knowledge and Perception of Senior High School (SHS) Students about Emergency Contraceptive Use in the Garu and Tempane Districts
Authors: Asiedu Christiana , Dip Ophelia Beyereh , Opoku-Danso Rita
Published: October 2022

The perception and knowledge people have about family planning health services are likely to affect the kinds of decisions they are likely to make about the service. The main purpose of the study was to assess the knowledge and perception of Senior High School students about emergency contraceptive use in the Garu and Tempane Districts. A descriptive (cross-sectional) survey design adopted. A questionnaire was administered to a sample of 248 students, who served as respondents. The sample was selected using the multistage sampling procedure. The data analyses were done using frequencies, percentages, mean and standard deviation and the independent sample t-test. The results showed that students had knowledge about emergency contraceptives. The results also, provided evidence that the students had negative perception about emergency contraceptive use. Furthermore, it was evident that male and female students had similar perception about emergency contraceptive use. It was recommended that the Ghana Health Service (GHS) should intensify their sex education as part of their health education programmes for students in the Senior High Schools.
The Impact of State Mandated Financial Coverage for Donor Egg In Vitro Fertilization (IVF) Cycles on Choosing Fresh Eggs from Infertile Donor vs. Paid Donors vs. Frozen Egg Banks
Authors: Zalles Laura , Le Kyle , Check Jerome H. , Wilson Carrie , Summers Donna , Choe Jung K
Published: October 2022

We sought to determine if using infertile oocyte donors donating only half of the eggs collected to recipients, had comparable live delivery rates following fresh and frozen embryo transfer (ET) when compared to oocytes obtained from compensated donors with a single recipient, compensated donors split between two recipients, or an oocyte bank. A retrospective review of 1,361 in vitro fertilization-embryo transfer (IVF-ET) cycles comparing live delivery rates after fresh ET and live delivery rates per retrieval by donor oocyte source was performed. Live delivery rates per fresh ET showed no significant difference between the four-oocyte sources. However, using an infertile donor had a statistically significant increase in live delivery rate per retrieval when compared to using a compensated donor split between two recipients or an oocyte bank. There was a 15% decrease in live delivery rate per retrieval when using an infertile donor compared to a compensated donor with a single recipient. Financial burden of infertility services has been a long-standing barrier to infertility treatment access. Sharing oocytes with an infertile donor can have financial advantage without significant sacrifice of success rates. It is especially cost saving for recipients in mandated states who actually are financially reimbursed for the majority of the cost of the IVF cycle.