bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS DAMPAK PERNIKAHAN DINI TERHADAP CERAI GUGAT DI DESA BETET KECAMATAN KEPOHBARU, BOJONEGORO
Authors: Sakinah  , Rohmawati Nanda , Ramadan Mohammad Naufal
Published: January 2025

Penelitian ini bertujuan untuk menjelaskan mengenai dampak pernikahan dini terhadap cerai gugat yang berada di Desa Betet Kecamatan Kephbaru, Bojonegoro. Pernikahan dini dalam penelitian ini merupakan perkawinan yang terjadi di umur kurang dari 19 tahun. Teori yang digunakan dalam penelitian ini yaitu teori tindak sosial dari Max Weber (1864-1920) merupakan teori yang muncul karena asumsi setiap orang berbeda-beda di sesuaikan dengan apa yang dirasakan dan sesuai dengan apa yang dibutuhkan demi kebaikan dirinya dan orang lain. Pendekatan yang digunakan dalam penelitian ini adalah kualitatif dengan desain deskriptif. Penelitian ini bertujuan untuk memberikan gambaran secara cermat mengenai individu atau kelompok tertentu tentang keadaan dan gejala yang terjadi. Hasil penelitian menunjukan pandangan tentang pernikahan dini termasuk berapa konsep Tindak sosial yang berasal dari Pandangan para remaja, orang tua, sesepuh serta Masyarakat lainnya tentang pernikahan dini yang dilakukan di Desa Betet. Alasannya, karena adanya perjodohan, paksaan, serta kurangnya faktor ekonomi dalam keluarga, Dan Padangan orang terdahulu di Desa Betet pernikihan dini layak dilakukan dengan alasan mereka dari tahun 2001 dijodohkan tanpa adanya rasa saling suka tapi  seiring berjalan waktu pasti akan timbul rasa suka. Dengan adanya Tindakan sosial  Weber ini menekankan dalam menanggapi sebuah masalah sosial secara rasional sesuai dengan keadaan atau kebutuhan.
Pendidikan Sebagai Katalisator Demokrasi: Studi Kasus Partisipasi Politik Perempuan Di Kuba
Authors: Swandita Mahayasa Dias Pabyantara , Salsabila Ismayrenna Dwi
Published: January 2025

Improving the quality of education in Cuba encourages the achievement of gender equality, especially in increasing the quota of women in the Cuban government. The revolution of the education system achieved through collaboration between the government and civil society is able to ignite the awareness of women of their rights in political participation. Comprehensive commitment and implementation in Cuba produces a high quality education index and makes Cuba one of the countries with the best education system in the world. The existence of an educational correlation and the achievement of gender -friendly politics is shown by the stable quota of women in the Cuban parliament. By looking at the system, quality and quantity of education as well as government and civil society programs in achieving gender equality and women's empowerment, this research found that there is a relationship between the equality of education as the focus of the construction of the Cuba by achieving the stability of the distribution of seats in parliament through the gender inequality index, especially the value Stable on the quota of women's quota in the Cuban government. This is inseparable from the joint effort between the government and the civil society represented by a feminist organization in Cuba namely Federation of Cuban Women (FMC).
Identifying contaminants of coal-derived inertinite in charcoal briquettes: Preliminary findings of microscopic analysis
Authors: Jelonek Zbigniew , Jelonek Iwona
Published: January 2025

Despite the widespread popularity of charcoal-based grilling fuels, extensive studies have highlighted various pollutants linked to their production and combustion, posing potential risks to human health and the environment. Since the presence of impurities has been identified as a factor contributing to elevated emissions of harmful gases and particulate matter, a comprehensive quality assessment of grilling fuels is imperative to effectively manage and minimise potential risks to customer health and safety. While identifying many impurities in solid biomass fuels is possible through microscopic analysis, identifying fossil coal contaminants in charcoal briquettes can be challenging. The biggest difficulty arises when coal-derived inertinite and man-made charcoal need to be distinguished as both exhibit numerous visual similarities in microscopic images. Therefore, the goal of this study was to examine the optical morphology of inertinite and charcoal with the aim of differentiating them when they co-occur in charcoal briquettes. The results show that employing high differential interference (DIC) and fluorescence filters, coupled with reflected white light in microscopic analysis, can enhance the observations allowing for easier detection of impurities of inertinite in charcoal-based grilling fuels. Among the most notable distinctions are the high degree of cellular structure preservation and the presence of small pores and protrusions in man-made charcoal; these characteristics are typically absent in the inertinite fragments.
Water management in dam reservoirs – analysis of operational risks on the example of new facilities
Authors: Połomski Maksymilian , Wiatkowski Mirosław
Published: January 2025

Even during normal hydrometeorological conditions, water management in dam reservoirs requires special measures and difficult operational decisions. The situation becomes even more complicated when high or even extreme surges occur. The study, which focused on four newly constructed dam reservoirs, identified key issues that may result in inappropriate operational assumptions being adopted. These include: (1) uncertainty in the values of characteristic flows – this is particularly true for the Krosnowice reservoir, where calculations were based on only one empirical method, (2) uncertainty in the capacity of the discharge devices – the capacity for bottom outlet of the Szalejów Górny reservoir was shown to be 19.5   m3 ∙ s−1 higher than assumed, (3) consequences of attempts to absolutely maintain permitted outflow – for the analysed reservoirs, in the matter of control flow, it ultimately results in exceeding permitted outflow by values ranging from 123.86% (Roztoki Bystrzyckie reservoir) to 2000% (Krosnowice reservoir), (4) considering the cooperation of facilities located in the same catchment – for the wave of the design flow, delaying the outflow from Szalejów Górny reservoir would allow to reduce the total wave in Kłodzko by 41.37%, (5) the need to prepare the multi-purpose reservoirs for the surge – in the event of a design flow surge it would allow to reduce the surge in Kłodzko from 242 to 101.5 m3 ∙ s−1, however it would require a difficult decision to anticipate emptying the facilities in the interval from 18 h before the surge for Szalejów Górny to 4 h before the surge for Boboszów.
Synergistic Antiproliferative Effects of Chondroitin Sulfate and Fucoidan in Tumor-derived Spheroids: Insights From a 3D Cell Culture Approach
Authors: Nováková E , Zima J , Špaglová M , Labudová M , Šupolíková M
Published: January 2025

The aim of the study was to investigate the effects of chondroitin sulfate (CS) and fucoidan (F), as well as their combination (CS + F) on the growth and viability of spheroids derived from the non-tumor cell line NIH3T3 and the tumor cell line Hepa1c1c7 using a three-dimensional (3D) cell culture model. Spheroids were formed using the liquid overlay method and treated with different concentrations of substances. Flow cytometry was used to quantitatively assess the representation of live, apoptotic, necrotic, and dead cells in the spheroids after treatment. Spheroids from the non-tumor cell line NIH3T3 after treatment with CS and fucoidan were nontoxic to the cells. By light microscopy, we observed a significant proliferative effect in the case of CS and combination of fucoidan and CS (F + CS). On the contrary, in spheroids from the Hepa1c1c7 tumor cell line, after treatment with our compounds, the compounds, especially fucoidan and a combination of CS and fucoidan, showed antiproliferative effects, which confirms their synergistic antiproliferative effect. According to flow cytometry in non-tumor NIH3T3 spheroids, CS had the most significant effect on the proportion of viable cells, which confirmed its proliferative effect (66.43 ± 4.43%). In spheroids derived from the Hepa1c1c7 tumor cell line, flow cytometry revealed the highest number of dead cells in spheroids after treatment with a combination of CS and fucoidan (19.84 ± 5.80%). Based on our results, we can conclude that a combination of CS and fucoidan showed a synergistic antiproliferative effect on Hepa1c1c7 cell cultures. The 3D cell cultures provide a more physiologically relevant platform for drug testing, highlighting the importance of understanding cell–extracellular matrix interactions in cancer research.
Ginger: a total-scale analysis of the scientific literature on a widely used spice and phytotherapeutic
Authors: Matin Maima , Yeung Andy Wai Kan , Joshi Tanuj , Tzvetkov Nikolay T. , Matin Farhan Bin , Strzałkowska Nina , Ksepka Natalia , Wysocki Kamil , Tomasik Cyprian , Mickael Michel-Edwar , Szymańska-Czerwińska Monika , Niemczuk Krzysztof , Koszarska Magdalena , Frazzini Sara , Rossi Luciana , Adamska Olga , Kamińska Agnieszka , Łapiński Marcin , Stolarczyk Artur , Pirgozliev Vasil Radoslavov , Łysek-Gładysińska Małgorzata , Wieczorek Anna , Lach Karolina , Ławiński Michał , Lagoa Ricardo , Boukhari Reda El , Fatimi Ahmed , Lisco Giuseppe , Piazzolla Giuseppina , Triggiani Vincenzo , Petrykowski Sławomir , Siwiec Danuta , Karpiński Tomasz M. , Półtorak Andrzej , Wierzbicka Agnieszka , Marchewka Joanna , Horbańczuk Jarosław Olav , Jóźwik Artur , Atanasov Atanas G.
Published: January 2025

Ginger (Zingiber officinale) has been utilized for medicinal and culinary purposes for thousands of years. Its extensive history showcases diverse uses and health benefits. In this study, we conducted a thorough analysis of the scientific literature landscape surrounding ginger using bibliometric techniques, aiming to explore recurring topics, trends, influential contributors, and main journals publishing ginger-related research. Utilizing the Web of Science (WoS) Core Collection, we identified 9,881 relevant papers published up to October 4, 2023. The analysis revealed an exponential growth in both publication and citation counts since the mid-2000s. Key phytochemical constituents, including gingerols and shogaols, emerged as focal points of research. The most frequently mentioned medical condition term identified was ‘Cancer’ (n = 577), followed by ‘Obesity’ (n = 180) and ‘COVID’ (n = 176). Journals such as the Journal of Ethnopharmacology and Food Chemistry played leading roles in sharing ginger-related articles. Our bibliometric study offers a broad overview of ginger research, highlighting a significant increase in scholarly interest globally. This analysis not only contributes quantitative insights to the existing literature but also provides a roadmap for future investigations on ginger. The scientific literature positions ginger as a promising candidate for addressing contemporary health challenges, inviting further exploration and clinical studies.
The effect of genotype and sex on carcass composition, digestive system and leg bone traits in broiler breeders after the reproductive season
Authors: Wegner Marcin , Kokoszyński Dariusz , Piwczyński Dariusz
Published: January 2025

The aim of this study was to compare Cobb 500 and Ross 308 broiler breeders for carcass composition as well as morphometric parameters of their digestive system and leg bones. This study is based on 28 birds aged 61 weeks. We determined the body weight, percentages of carcass components, as well as the weight and content of selected internal organs within the body weight. This was followed by measuring the lengths and diameters of each gut segment; bone length and breadth the femur and the tibia. The birds’ genotype significantly (p<0.05) affected their body weight, percentages of some carcass components, the lengths of the intestine and femur and tibia dimensions. The birds’ sex also significantly affected their body weight and the percentages of carcass components. Differences were also found in the weight of giblets, lengths of the intestine and the length and breadth of the femur and tibia. The results of the study provide information on differences between the genotypes and sexes in Cobb 500 and Ross 308 parent stocks in body weight, percentages of carcass components and giblets, as well as the lengths of each gut segment, and dimensions of the femur and tibia following the reproduction period.
Students' Perception of Psycho-Social Aspects in the Pre, During and Post-Pandemic Period
Authors:   National University of Physical Education and Sport, GRECEANU Sabina Maria , STANESCU Monica ,   National University of Physical Education and Sport
Published: January 2025

A child's learning environment, both at home and in early childhood education and care, plays a crucial role in developing social and emotional skills. Specifically, the quality of parenting and interactions is critical in fostering these skills. Children's initial interactions with caregivers and peers are an educational opportunity to learn to manage their emotions and cultivate healthy relationships. The beginning of the pandemic increasingly affected the psycho-social capacity, effort capacity, practical learning, peer-to-peer learning, and cognitive skills development, of primary and secondary school students, due to the lack of social interaction and restrictions. This research seeks to analyse how the Pandemic affected the psycho-social capacity of primary and secondary school students. The students' answers in the applied questionnaire have significance in assessing the affect level.
Matveev’s Sportive Periodization: Micro cycle Concept
Authors:   Niterói, Rio de Janeiro, Brazil, MARQUES Junior Nelson Kautzner
Published: January 2025

The objective of the review article was to present a brief history of Matveev`s life and explain how the coach should structure Matveev`s micro cycles. The articles were selected in 2024 in 10 databases. The printed books the author used in your library and the printed articles were sent by e-mail to the author by his Italian friend. In 1964, Matveev defended his doctorate thesis Problem of the Periodization of Sportive Training. After the doctorate, in 1965, Matveev`s doctoral thesis was published as a book in the Soviet Union and other countries. Matveev’s book allowed the dissemination of the knowledge of periodization in the world. The traditional periodization of Matveev was created in the years 40 to 70 during the period of the Soviet Union, with most of the contents of this conception being developed in the year 50. In conclusion, the micro cycle is a complex concept because coaches need to know about exercise physiology, biochemistry, biomechanics, motor learning, and sports science.
Paris 2024 Olympics: A Review of Innovation, Performance and Challenges
Authors:   Bucharest University of Economic Studies, VOINEA Andreea , IACOBINI Adrian ,   Bucharest University of Economic Studies, Romania, DOMINTEANU Teodora ,   Bucharest University of Economic Studies, Romania
Published: January 2025

The Paris 2024 Olympics marked the third time France hosted the Games, strongly emphasising sustainability, technological innovation, and gender equality. Artificial Intelligence (AI) played a key role in event security, athlete performance analysis, and enhancing the fan experience. Significant efforts were made to make these the "greenest" Games in history, with most equipment rented and venues powered by renewable energy. The Games were not without controversy, with incidents including the misrepresentation of South Korea at the opening ceremony, doping scandals, and disputed results in gymnastics and boxing. Despite these challenges, the Games witnessed record-breaking performances and the debut of breakdancing as a new Olympic sport.
Case Study on Reducing Lower Limb Asymmetry through Psycho-Neuro-Motor Control Training
Authors:   Spiru Haret University, IACOBINI Alexandra Reta , de HILLERIN Pierre J. ,   National University of Science and Technology Politehnica Bucharest, IACOBINI Adrian ,   Bucharest University of Economic Studies, Romania
Published: January 2025

This case study is based on observations made during psycho-neuro-motor control training sessions conducted with junior performance basketball players using the C.S.N. simulator. The training aimed to develop control over specific movements related to vertical jumping and enhance the quality of these movements. Interestingly, although it was not initially part of the training objectives, the observations revealed that the symmetry between the two lower limbs improved following the psycho-neuro-motor control training sessions. The case study presents the results obtained in terms of symmetry and asymmetry from a junior performance basketball player after completing a vertical jump development program on the N.S.C. simulator. These findings provide insights into the potential for reducing control asymmetries and, consequently, improving performance in a sport that requires the use of both limbs depending on the context.
The Role of the Board of Commissioners Gender Diversity on the Effect of Other Comprehensive Income on Audit Fees
Authors: Kurniawansyah Deddy , Iswajuni Iswajuni , Amalina Dira Salwa
Published: January 2025

Monitoring costs represented in audit fees are a strong basis for principals to minimize information asymmetry. Monitoring costs as agency cost can improve the quality of financial reporting. This study aism to examine the influence of other comprehensive income (OCI) on audit fee, with gender diversity on board of commisioner as moderated. Non-Financial Company listed on the Indonesia Stock Exchange from 2019 to 2023 represent the study's population. This study sampling technique uses the census method. The data analysis technique uses path analysis assisted by SmartPLS 3.0. The results showed that OCI affect to audit fee, and gender diversity on board of commisioner strengthens that relationship. This study provides a theoretical contribution to strengthen the agency theory in increasing agency cost to minimze conflict of interest and information asymmetry. For potential investors, as a strategy to invest in companies that have high audit fee due to the strong encouragement from gender diversity of the board of commissioners. For the government, strengthen the policy of female leadership on corporate boards to improve good governance.
Accounting Knowledge, Internal Locus of Control, Digital Literacy, and Adversity Intelligence: Influences on Accounting Students' Entrepreneurial Intentions
Authors: Permana I Kadek Ega Prastha , Suryanawa I Ketut , Sudirga I Gusti Ayu Desni Saraswati
Published: January 2025

Entrepreneurial intention refers to the desire and determination to establish, manage, bear the risks of, and grow a business. This research investigates the influence of accounting knowledge, internal locus of control, digital literacy, and adversity intelligence on the entrepreneurial intentions of accounting students. The study population comprised all undergraduate accounting students from the 2017 to 2023 cohorts at the Faculty of Economics and Business, Udayana University. A sample of 300 students was selected using the probability sampling method with a proportionate stratified random sampling technique. The data collected through questionnaires were analyzed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS) program. The findings reveal that accounting knowledge, internal locus of control, digital literacy, and adversity intelligence positively and significantly affect the entrepreneurial intentions of accounting students.
Evaluasi Penerapan Manajemen Risiko di Direktorat Jenderal PQR Berdasarkan Pedoman Menteri
Authors: Pramayuningtyas Arlin , Djakman Chaerul Djakman
Published: January 2025

The aim of this research is to evaluate the implementation of risk management at the Directorate General PQR based on Ministerial Guidelines. Ministerial guidelines are prepared as a reference basis for implementing risk management in order to establish a good quality of risk management. The method used in this research is by observing the secondary data such as any regulations and documents related to risk management and conducting interview. The result of this research shows that Directorate General PQR has not fully followed the rules set out in the Ministerial Guidelines in implementing risk management. There are several aspects of the Guidelines that have not been followed. Even though they have integrated the risk management process into their business process, the implementation of risk management is still a form of formality.
Profitabilitas, Kepemilikan Publik, Kebijakan Dividen, dan Praktik Income Smoothing
Authors: Paras Masari Teja Nirmala Ni Putu , Latrini Made Yenni
Published: January 2025

This study attempts to show how profitability, public ownership, and dividend policy affect income smoothing practices. The scope of this study is banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. The research sample of 62 observations was the result of selection from the purposive sampling technique. Multiple linear regression analysis method were applied to analyze the research data. Based on the results of the analysis, empirical evidence was obtained that income smoothing practices were negatively influenced by profitability and income smoothing practices were positively influenced by public ownership. Meanwhile, dividend policy does not show a significant influence on income smoothing practices.
Corporate Governance on Dividend Policy and Firm Value in LQ45 Index Companies
Authors: Wati Erna , Julianto Julianto , Dewi Sari
Published: January 2025

This study aims to analyze the effect of corporate governance, which includes family, institutional, managerial, and foreign ownership, on dividend policy and firm value, as well as the moderating role of independent directors in LQ45 companies. Purposive sampling method is used to select 43 LQ45 companies as research samples. The analysis method used is multiple linear regression analysis using data from the annual reports of companies listed on the Indonesia Stock Exchange (IDX). The findings of this study state that institutional ownership has a significant negative effect on dividend policy, with the independent director variable as a moderating variable. In addition, this study also shows that there is no effect of corporate governance through dividend policy as a mediating variable on firm value.
Apakah Manajemen Laba mampu memoderasi pengaruh Profitabilitas, Struktur Modal, dan Akuntansi Konservatisme terhadap Nilai Perusahaan
Authors: Limbong Diamond , Astriwati Astriwati , Musa Marsuddin , Maimuna Yuni
Published: January 2025

The value of a firm as a form of achievement that will impact investor and public trust. Firm value is often considered as one of the most accurate indicators in measuring the well-being of shareholders. This research aims to analyze the influence of profitability, capital structure, and accounting conservatism on firm value, with earnings management as a moderating variable. The data for this research is quantitative and obtained through the annual reports of the 20 largest banks in ASEAN from 2019 to 2022. The data analysis method used in this research includes multiple linear regression tests and moderate regression analysis. The results of this research indicate that profitability and capital structure have a significant negative impact on the firm value. Earnings management has a significant positive impact on the firm value. Meanwhile, accounting conservatism does not have a significant impact on firm value. The moderation test shows that the earnings management variable is able to strengthen the influence of profitability, capital structure, and accounting conservatism variables on firm value. Thus, earnings management is considered appropriate as a moderating variable in this research.
Analisis Usulan Strategi dalam merespon PMK 48/2023: Studi Kasus pada Perusahaan Perhiasan Emas
Authors: Angeline Dian , Hermawan Ancella Anitawati
Published: January 2025

The issuance of PMK 48 in May 2023 concerning taxes on the sales/delivery of gold jewelry, has caused changes in the gold jewelry market in Indonesia. Gold jewelry companies must look for alternative strategies to overcome the impact of these changes. This research aims to analyze alternative proposed strategies that can be used by PT ABC, as a gold jewelry company in Indonesia. This research uses primary data (semi-structured interviews) and secondary data (information from PT ABC reports). The results of this research provide proposed new strategies for PT ABC based on the resources it has. Companies must be agile in creating emergent strategies to face the changes due to external factors.
Market Response to Policy Announcements: An Analysis of Capital Market Reactions to the Introduction of Battery Electric Vehicle Incentives in Indonesia
Authors: Pratiwi Kadek Ayu Esa , Anggara I Wayan Gde Wahyu Purna
Published: January 2025

Information entering the market can influence investor behavior, as reflected in abnormal returns and fluctuations in trading volume activity. This study aims to analyze the market's reaction to the announcement of Minister of Finance Regulation Number 38 of 2023. Drawing on the efficient market hypothesis, specifically the semi-strong form, this research employs an event study methodology over a 15-day window (t-7 to t+7). The sample consisted of 10 companies within the automotive and components subsectors, evaluated using one-sample t-tests, one-sample Wilcoxon signed-rank tests, and paired-sample Wilcoxon signed-rank tests. The findings revealed significant abnormal returns and changes in trading volume activity surrounding the announcement. These outcomes suggest that the market perceived the announcement positively, significantly impacting investor reactions.
Authors: Kondo Agnes Monika Febrianti , Wirawati Ni Gusti Putu
Published: January 2025

Corporate Social Responsibility (CSR) is a form of corporate responsibility to stakeholders and the community because of the damage caused by the company's operations. The purpose of this study is to empirically prove the effect of the application of green accounting, profitability, leverage, size of the board of commissioners, and media disclosure on CSR disclosures in mining companies which successively during the 2016-2020 period received PROPER awards from the Ministry of Environment and Forestry with  40 samples. Data collection is done by literature study. The data collected were analyzed using multiple linear regression analysis. The results show that green accounting and media disclosure have a significant positive effect on CSR disclosure, profitability and leverage have a negative effect on CSR disclosure, the size of the board of commissioners has no significant effect on CSR disclosure.
Moderasi Ukuran Perusahaan dan Modal Intelektual pada Hubungan Profitabilitas dengan Nilai Perusahaan
Authors: Pramesti Kadek Dwi , Dwirandra Anak Agung Ngurah Bagus
Published: January 2025

The research aims to examine the effect of profitability on firm value with the moderating variables of firm size and intellectual capital. The population of this research is 47 mining companies listed on the Indonesia Stock Exchange in 2016–2020. The research sample used purposive sampling so that 29 companies were selected with a period of 5 years of observation, so a sample of 145 observations was obtained. The data analysis technique used Moderated Regression Analysis (MRA). This research finds that profitability, firm size and intellectual capital have a positive and significant effect on firm value. Firm size and intellectual capital can moderate the positive effect of profitability on firm value. This type of moderation includes quasi-moderation in which the two moderating variables that interact with the independent variable (profitability) are also independent variables.
Insentif Pajak, Pengetahuan Perpajakan Dan Kepatuhan Wajib Pajak: Studi Empiris Dengan Terbitnya PMK Nomor 44/PMK.03/2020
Authors: Paramita Nadira Pradnya , Dwija Putri I G A M Asri
Published: January 2025

This study is to determine the impact of taxpayer compliance on public sector corporate taxpayers in South Badung Regency according to PMK Number 44 PMK.03 / 2020 and tax knowledge during the Covid-19 pandemic. This research was conducted on MSMEs registered as taxpayers in South Badung Regency. The total sample taken using the proportional random sampling method with the Slovin technique was 100 MSME taxpayers registered in South Badung district. The analysis technique used was multiple linear regression analysis. . Based on the data that has been collected and the test results using multiple linear regression models, the following conclusions can be drawn: the impact of tax incentives has a positive effect on corporate taxpayer compliance in the SME industry in the southern part of Badung Regency. Taxpayer knowledge has a positive effect on corporate taxpayer compliance in the MSME environment of South Badung Regency
Evaluasi Pengawasan Wajib Pajak dengan Metode Segmentasi Studi Kasus KPP Pratama Jakarta Sawah Besar Dua
Authors: Khadafi Muammar , Martani Dwi
Published: January 2025

In order to optimise the supervisory function to taxpayers to increase revenue and taxpayer compliance, DGT issued SE-05/PJ/2022 on Taxpayer Compliance Supervision which is a refinement of SE-07/PJ/2022. One of the provisions in the regulation regulates the separation of taxpayer segments at the Primary Tax Office level. This study aims to evaluate the implementation of taxpayer supervision using the segmentation method. This research uses a qualitative method with a case study approach with the object of research at KPP Pratama Jakarta Sawah Besar Dua. The evaluation was conducted using criteria published by OECD (2021), namely relevance, coherence, effectiveness, efficiency, impact, and sustainability. The results show that the taxpayer supervision policy using the segmentation method is relevant to answer the needs of the KPP in optimising the supervisory function, is in line with other taxation policies and policies in other institution, is implemented effectively and efficiently, has a positive impact on increasing taxpayer revenue and compliance, and therefore this policy needs to be continued and improved.
Peran Pertumbuhan Penjualan dalam Memediasi Pengaruh Profitabilitas dan Leverage terhadap Tax avoidance
Authors: Widati Sindik , Sari Dede Puspa , Rahayu Vina Elfira , Hidayat Taufik
Published: January 2025

This study aims to investigate the role of company growth in mediating the effect of profitability and leverage on tax avoidance. Using data from mining companies listed on the Indonesia Stock Exchange, 92 research data from 23 companies and the period 2019-2022. The research method uses panel data regression analysis, and sobel test. The results showed that profitability has a significant negative effect on tax avoidance, while leverage does not show a significant effect. Firm growth did not prove to be a significant mediator in the relationship between profitability and tax avoidance, nor between leverage and tax avoidance. These findings suggest that factors other than firm growth may be more relevant in explaining how profitability and leverage affect tax avoidance strategies.
Modal Intelektual, Nilai Perusahaan, dan Kinerja Keuangan Sebagai Variabel Intervening
Authors: Sutrisna Yanti Desak Nyoman , Putri I  Gusti Ayu Made Asri Dwija
Published: January 2025

The aim of this study is to obtain empirical evidence of the influence of intellectual capital on financial performance, the influence of intellectual capital and financial performance on corporate value, as well as the influence of financial performance as a mediation variable on the relationship between intellectual capital and corporate value in food and beverage sub-sector companies listed on the IDX. The population in this study is all food and beverage industry companies listed on the Indonesia Stock Exchange in 2015-2019. The number of samples used as many as 18 companies with a research period of five years, namely 2015 to 2019, bringing the total observation data obtained as many as 90. The data analysis technique used is multiple linear analysis.  The results of the analysis showed that Intellectual Capital (VAICTM) had a positive and significant effect on financial performance (ROE), Intellectual Capital (VAICTM) and financial performance (ROE) had a positive and significant effect on the Company's Value (PBV), as well as financial performance was able to mediate the relationship between Intellectual Capital (VAICTM) to Corporate Value (PBV).
The Influence of Village Financial System, Clarity of Budget Targets and Transparency on Accountability of Village Fund Management
Authors: Anwar Khairil , Sulkiah Sulkiah , Wadi Ikhwan
Published: January 2025

This study aims to determine the effect of the village financial system, clarity of budget targets, and transparency on the accountability of village fund management in villages in Pringgabaya District, East Lombok Regency. The number of samples was 75 people determined using the purposive sampling method. Data were collected through the questionnaire method. The analysis technique was carried out using multiple linear regression analysis. The results of the study indicate that the village financial system has a positive effect on the accountability of village fund management. Clarity of budget targets has a positive effect on the accountability of village fund management. Transparency has a positive effect on the accountability of village fund management.
Examining the Impact of Core Self-Evaluations Personality Model and Leadership Styles on Auditor Performance
Authors: Pancawati Ni Putu Widya , Sujana I Ketut
Published: January 2025

The performance of auditors is a measure of their competence in completing the audit of a company's financial statements. This study aims to explore the influence of locus of control, emotional stability, self-esteem, self-efficacy, and leadership style on auditor performance, framed within attribution theory. The research was conducted at Public Accounting Firms (KAPs) in the province of Bali, as listed in the 2023 directory of the Indonesian Institute of Certified Public Accountants (IAPI). A total of 78 auditor samples were selected from KAPs in Bali using purposive sampling methods. The analytical technique employed was multiple linear regression analysis. The results indicate that locus of control, emotional stability, self-esteem, self-efficacy, and leadership style each have a positive and significant impact on auditor performance. This study contributes to the existing literature by affirming the significant roles these psychological and leadership factors play in enhancing auditor effectiveness, suggesting that fostering these traits could improve audit quality.
Impact of Sales Growth, Profitability, Liquidity, and Size on Firm Value in the Automotive Sector
Authors: Ambri I Ketut Hardy Putra , Damayanthi I Gusti Ayu Eka
Published: January 2025

The value of a firm is often reflected by the well-being of its investors. An increase in firm value not only showcases its current performance but also has significant implications for its future trajectory. This paper seeks to provide empirical evidence regarding the impact of sales growth, profitability, liquidity, and firm size on firm value, guided by signaling theory and pecking order theory. The focus of this study is on firms within the automotive and components subsector listed on the Indonesia Stock Exchange (IDX) over the period from 2019 to 2022. We employed a purposive sampling method to select our samples, which were examined on a quarterly basis, culminating in a total of 112 observations. Our analysis, conducted through multiple regression techniques, indicates that sales growth does not significantly impact the value of a company. However, an increase in profitability correlates with an increase in firm value. Conversely, an increase in both liquidity and firm size appears to negatively affect firm value. These findings underscore the complex interplay between various financial metrics and their influence on a company's market valuation.
Profile Perusahaan dan Sustainability Disclosure Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
Authors: Laksmi Sagung Ayu Lira , Sisdyani Eka Ardhani
Published: January 2025

This study aims to determine the differences in sustainability report disclosure (sustainability disclosure) based on company profiles, namely high profile companies and low profile companies. The population in this research is all companies listed on the IDX for 2018-2020 which issued Sustainability Reports, namely 838 companies. This study uses a non-probability sampling method with a purposive sampling technique. This study uses the normality test, independent t test and Mann-Whitney U. The results of the research show that there are differences in the disclosure of sustainability reports between high profile companies and low profile companies on economic, social and overall indicators, but there are no differences in environmental indicators. The implications of this research produce a source of thought to become material for study for management to pay more attention to the disclosure of the Sustainability Report because currently information related to economic, social and environmental indicators has become one of the most important aspects of the sustainability of a company's survival.
Assessing the Impact of E-Commerce, Accounting Information Systems, and Business Capital on Students’ Entrepreneurial Interest
Authors: Mahadewi Ade Gita , Juliarsa Gede
Published: January 2025

As we approach the end of this decade, an increasing number of students are venturing into entrepreneurship, driven by the accessibility of information and advancements in technology. This study seeks to provide empirical evidence on the impact of E-Commerce, Accounting Information Systems, and Business Capital on the entrepreneurial interests of students. The research focuses specifically on accounting students at Udayana University, with a sample size of 41 participants selected through a saturated sampling method. Data were collected via a structured questionnaire, and the analysis was conducted using multiple linear regression techniques. The results of the study indicate that E-Commerce, Accounting Information Systems, and Business Capital significantly and positively influence students' interest in pursuing entrepreneurship.
The Effect Of Green Accounting, Corporate Social Responsibility, And Enviromental Social Governance On Company Profitability
Authors: Urba Lista Wa Ode Muhfi , Wulandari Ika
Published: January 2025

This study is intended to examine the effect of Green Accounting, Corporate Social Responsibility (CSR), and Environmental Social Governance (ESG) on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX) for 2020-2023. The study uses a quantitative method with secondary data obtained from the official IDX website. The data analysis technique uses multiple linear regression. Sampling uses a purposive sampling technique, so that a sample of 13 companies was obtained from a total population of 94 companies. The research findings show that Green Accounting has a positive and significant effect on the profitability of mining companies. However, CSR and ESG do not have a significant effect on the profitability of mining sector companies. This study is based on differences in previous research findings and the dynamics of declining profitability in recent years. The novelty of the study lies in the newer observation period and the observation period of 4 years, the use of ESG variables, and the measurement of profitability with ROE. This study provides insight into the role of Green Accounting in increasing profitability and the contribution of CSR and ESG.
Baha
Authors: Kusmirawati Ni Putu Ari , Wirakusuma Made Gede
Published: January 2025

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh persistensi laba dan risiko sistematik pada Earnings Response Coefficient (ERC). Penelitian ini dilakukan pada perusahaan yang terdaftar di Indeks Kompas 100 Bursa Efek Indonesia (BEI) periode 2019-2021. Seleksi sampel dilakukan dengan menggunakan purposive sampling method dan diperoleh 48 perusahaan dengan laporan keuangan triwulan sebagai objek amatan. Earnings Response Coefficient diestimasi dengan meregresi cummulative abnormal return pada unexpected earnings. Cummulative abnormal return dihitung dengan menggunakan market-adjusted model dengan event window selama 7 hari di sekitar event date. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa persistensi laba tidak berpengaruh pada Earnings Response Coefficient dan risiko sistematik berpengaruh positif pada Earnings Response Coefficient.
The Impact of Intellectual Capital, Capital Structure, and Free Cash Flow on Firm Value
Authors: Dewi Ni Kadek Risma Sintya Kadek Risma Sintya , Erawati Ni Made Adi
Published: January 2025

This study seeks to provide empirical evidence on the influence of intellectual capital, capital structure, and free cash flow on firm value, using company size as a control variable. The research focuses on companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. A purposive sampling method was employed, yielding a sample of 66 companies with a total of 198 observations. Data analysis was conducted through multiple linear regression, utilizing SPSS software. The results indicate that intellectual capital exerts a positive and significant effect on firm value, suggesting that firms that effectively manage their intellectual resources enhance their market value. In contrast, capital structure shows no significant relationship with firm value, implying that variations in debt-to-equity ratios do not substantially influence the market valuation of companies in this sector. Furthermore, free cash flow was found to have a negative and significant impact on firm value, which may reflect agency problems where excess cash leads to inefficient investments that detract from shareholder value.
Pemahaman, Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, dan Ketegasan Sanksi Terhadap Kepatuhan Wajib Pajak
Authors: Vanessa Dana Desak Made Indy , Jati I Ketut
Published: January 2025

Penelitian ini bermaksud untuk menawarkan bukti pengamatan mengenai imbas pemahaman, kesadaran wajib pajak, kualitas kualitas pelayanan fiskus, dan ketegasan saksi berkenaan ketaatan wajib pajak orang pribadi. Sebanyak 68.041 wajib pajak orang pribadi yang tercatat di KPP Pratama Singaraja menjadi populasi penelitian. Sampel berjumlah 100 responden yang dipilih dengan menggunakan rumus slovin. Accidental sampling adalah teknik pengambilan sampel yang digunakan. Regresi linier berganda adalah metode analisis yang digunakan. Menurut temuan penelitian, pemahaman, kesadaran wajib pajak, kualitas pelayanan fiskus, dan ketegasan sanksi semua memiliki dampak positif pada kepatuhan pelaporan wajib pajak orang pribadi yang terdaftar di KPP Pratama Singaraja.
The Effect of Financial Distress on Earnings Management with Managerial Ownership as Moderating Variable
Authors: Natha I Komang Sutrisna Adi , Wirajaya I Gde Ary
Published: January 2025

This study sought to gather empirical evidence about the effect of financial distress on earnings management moderated by managerial. The study conducted on transportation and logistics firms listed on the IDX during the period from 2020 to 2022. The sample determining method used nonprobability sampling through total sampling with 60 observations as sample. Moderated Regression Analysis (MRA) was utilized as the data analysis technique. The result showed that manager would take advantage of asymmetric information and were encouraged to take earnings management actions in order to minimize the impact of financial distress. Furthermore, managerial ownership weakened the influence of financial distress on earnings management. When faced with conditions of financial distress, management owned the firm shares would act in harmony with principal.
Assessing the Implementation of the Audit Management Information System (SIMAUDI) in the Directorate General of Customs and Excise Using the DeLone and McLean Model
Authors: Pradana Ardi Galung , Prasetya Machmudin Eka
Published: January 2025

A  Management  Information  System  (MIS)  provides  managers  with  essential  tools  and information to facilitate informed decision-making. This study evaluates the implementation of the Audit Management Information System (SIMAUDI) at the Directorate General of Customs and Excise (DGCE) using the DeLone and McLean Information System Success Model (ISSM). The research focuses on SIMAUDI users at the DGCE, including auditors, structural officials, and  staff,  with  respondents  selected  through  purposive  sampling  fromboth  the  DGCE Headquarters  and  Regional  Offices.  A  mixed-methods  approach  was  employed,  combining quantitative and qualitative methodologies. Data collection involved surveys, interviews, and document analysis to capture a comprehensive understanding of the system's effectiveness. The findings reveal that system quality enhances accessibility and reliability, though challenges with outdated data persist. Information quality supports audit monitoring but requires improvement to   ensure   timeliness.   Service   quality   expedites   technical   responses,   although   training opportunities remain limited. While system usage facilitates administrative tasks, its adoption is  still  constrained.  User  satisfaction  is  influenced  by  perceived  efficiency,  and  the  system's overall  impact  contributes  to  productivity  but  has  yet  to  significantly  reduce  the  manual workload.   In   conclusion,   SIMAUDI   demonstrates   considerable   potential   to   improve accountability  and  transparency  in  the  audit  process.  However,  regular  evaluation  and continuous improvements are essential to optimize its performance and fully realize its benefits.
Authors: Ramadhan Muhammad Rafenza , Kholilah Kholilah
Published: January 2025

The  inventory  valuation  method  has  significant  implications  for financial  statements  and  managerial  decision-making.This  study evaluates  the  influence  of  inventory  intensity,  variability,  current ratio, and leverage on selecting an inventory valuation method with firm  size  as  moderation.The  research  object  includes  all  companies listed on the Indonesia Stock Exchange for 2020-2023. The sample in this study was obtained using the purposive sampling method, with the final samples are 303 companies with a total of 1,212 observation data. The collected data were analyzed using logistic regression and moderation  regression  analysis  for  hypothesis  testing.  The  results show  that  variability,  current  ratio,  and  leverage  have  a  negative effect  on  the  selection  of  inventory  valuation  methods.Meanwhile, inventory   intensity   does   not   affect   the   selection   of   inventory valuation methods. Furthermore, firm size strengthens the influence of  inventory  intensity  and  variability  on  the  selection  of  inventory valuation   methods.  This  study  shows  that  selecting  the  correct inventory   valuation   method   can   be   a   company's   strategy   for optimizing inventory management.