bluuebunny/crossref_metadata_2025 huggingface dataset:
Normalizing Anomalies with Mobile Exposure (NAME): Reducing implicit biases against people with facial anomalies
Authors: Bilici Nadir , Workman Clifford Ian , Humphries Stacey , Paruzel-Czachura Mariola , Hamilton Roy H. , Chatterjee Anjan
Published: May 2022

This pre-registered study (https://osf.io/b9g6v) tested the hypothesis that implicit biases towards people with visible facial differences, like scars and palsies, can be reduced through routine exposure to faces bearing such anomalous features. Participants’ implicit biases were measured before and after they completed one of two exposure interventions—to people with facial anomalies, or to people of color (POC). The interventions were delivered remotely using a custom mobile phone application and consisted of two sessions per day over 5 consecutive days. Each session began with exposure to 10 face photographs (anomalous or POC) followed by another person’s face (anomalous or POC) presented alongside a moral exemplar story ostensibly about them. After receiving the anomalous faces intervention, implicit biases against anomalous faces were significantly reduced but implicit biases against POC were not affected. The POC intervention did not have a targeted effect on bias against people of color, instead reducing biases against both people with visible differences and POC. Reductions in implicit biases were positively associated with perspective taking ratings made during the intervention. These findings suggest that exposure to people with facial anomalies, especially exposure that elicits perspective taking, can reduce implicit biases towards them in a targeted fashion.
Selective neglect: Gender disparities in children’s healthcare utilization in rural China
Authors: Yan Hope Xu , Ren Qiang
Published: May 2022

This research studies whether children’s gender influences household adults’ perceptions of their illnesses and the pattern of seeking medical treatments for them, the aim of which is to understand to what extent minor girls (under 15) are discriminated against in Chinese rural households’ allocation of curative healthcare. Using the 2014 wave of China Family Panel Studies (CFPS), we find that households in rural China do allocate more medical resources to boys than girls. Gender differences mainly exist in children’s hospitalization rates and medical expenditures. Girls are especially disadvantaged as they grow older. They also face an added problem of sibling rivalry that leads to sick girls being less likely to be taken to a hospital when they have siblings of the same gender. These results suggest that sick girls in rural China may not be able to receive sufficient curative healthcare due to son preference. This is not only a threat to girls’ well-being, but also a potential cause of the imbalanced sex-ratio of the Chinese population.
Terrorism and Child Mortality: Evidence from Africa
Authors: Meierrieks Daniel , Schaub Max
Published: May 2022

How does terrorism affect child mortality? We use geocoded data on terrorism and highly spatially disaggregated data on child mortality to study the relationship between both variables for 52 African countries between 2000 and 2017 at the 0.5x0.5 degree grid-cell level. A two-way fixed-effects approach indicates that higher levels of terrorist activity correlate with higher levels of child mortality risk. Our estimates suggest that moderate increases in the terrorism index are linked to several thousand additional deaths of children under the age of five per year. Employing instrumental-variable and panel event-study approaches, we also provide causal evidence that terrorism increases the risk of death for children under the age of five. Effect sizes associated with these causal estimates are several times larger than those from the more conservative two-way fixed-effects approach. Finally, interrogating our data, we show that the direct effects of terrorism (e.g., in terms of its lethality and destruction of public health infrastructure) tend to be very small. This, in turn, suggests that increases in child mortality primarily emerge through the behavioral response of economic agents (parents, doctors, medical staff, aid workers and policymakers) to terrorism. Indeed, we provide evidence that higher levels of terrorist activity unfavorably correlate with several proximate causes of child mortality.
KUALITAS PELAYANAN PUBLIK PADA KANTOR EKSPEDISI J&T EKSPRESS DI SAMARINDA
Authors: Ibnu Ashari Dian Eri Pratama, Maskan, dan
Published: May 2022

The purpose of this study was to determine the quality of service atthe J&T Express expedition office in serving users of J&T Express freightforwarding services.This type of research is descriptive qualitative. With the focus of thisresearch, namely: the availability of good employees, the availability of goodfacilities and infrastructure, being responsible to every customer, being ableto serve quickly and accurately, being able to communicate, guaranteeingthe confidentiality of every transaction, having good knowledge and abilities,trying to understand the needs customers, Able to give trust to customers.Data collection techniques include: Observation, Interview, Documentation,Literature study, and data analysis used, namely the interactive dataanalysis model (Miles & Huberman)Based on the research results, it can be seen that the service qualityat the J&T Express expedition office is good enough in providing services tocustomers. Starting from the place of service, service time, to dataconfidentiality are in accordance with existing procedures. Service users arevery satisfied with the services provided by the J&T Express expeditionoffice.So it can be concluded that the service quality at the J&T expeditionoffice is quite good and satisfying.
TINJAUAN YURIDIS MENGENAI PERJANJIAN PERKAWINAN YANG DIBUAT SETELAH PERKAWINAN DILANGSUNGKAN
Authors: Sukindar Renni Romauli Dan
Published: May 2022

Perjanjian  perkawinan yang dibuat sebelum perkawinan dilangsungkan sudah menjadi hal umum dan sudah banyak dilakukan oleh pasangan yang akan melangsungkan perkawinan, namun salah satu yang menarik untuk dikaji adalah ketika terdapat perjanjian perkawinan yang dibuat setelah perkawinan dilangsungkan. Penelitian ini bertujuan untuk mengetahui keabsahan perjanjian perkawinan yang dibuat setelah dilangsungkannya perkawinan tersebut.Jenis penelitian yang digunakan pada penelitian  ini adalah jenis penelitian yuridis normatif, yaitu penelitian yang dilakukan berdasar pada karakter keilmuan hukum dari sisi normatifnya.Hasil penelitian menjelaskan bahwa saat ini perjanjian perkawinan tidak lagi dimaknai hanya sebagai perjanjian yang hanya dapat dibuat sebelum perkawinan (prenuptial agreement) dilangsungkan, tetapi dapat juga dibuat setelah perkawinan berlangsung (postnuptial agreement), hal tersebut sah dimata hukum. Hal ini merujuk pada putusan Mahkamah Konstitusi Nomor 69/PUU-XIII/2015 tentang pengujian Undang-Undang Nomor 5 Tahun 1960 tentang Peraturan Dasar Pokok-Pokok Agraria dan Undang-Undang No. 1 Tahun 1974 tentang Perkawinan terhadap Undang-Undang Dasar RI 1945.
PERAN ADVOKAT SELAKU PENASEHAT HUKUM TERSANGKA ATAU TERDAKWA ATAS DASAR PASAL 56 AYAT (1) KITAB UNDANG-UNDANG HUKUM ACARA PIDANA
Authors: Farahwati Farahwati
Published: May 2022

Bantuan hukum merupakan suatu hak yang harus diperoleh tersangkaatau tersangka sebagai suatu implementasi Negara hukum untuk menjaminhak asasi warga negaranya dalam mencapai suatu keadilan dan bantuanhukum merupakan hal fundamental yang harus di dapatkan oleh tersangkaatau terdakwa melihat banyaknya realitas ketimpangan hukum bagiseorang tersangka/terdakwa untuk memperoleh haknya.Penulisan jurnal hukum ini bertujuan untuk menganalisis bagaimanaperan advokat selaku penasehat hukum didalam perkara pidana yangancaman hukumannya berdasarkan Pasal 56 ayat 1 KUHAP, danmenganalisis akibat hukumnya jika tidak didampingi oleh advokat selakupenasehat hukum tersangka/terdakwa. Sehingga dapat dikaji sejauhmanapenerapan hukum Pasal 56 KUHAP bisa diterapkan kepada tersangka atauterdakwa dalam proses pemeriksaan perkara tindak pidana. Penulisanjurnal hukum ini penulis menggunakan metode penelitian yuridisnormatif.Kebutuhan akan jasa hukum (bantuan hukum) dari advokat antara lainkonsultasi hukum, legal audit, pendampingan, pembelaan, mewakili baikdi luar maupun di dalam proses pengadilan. Bantuan Hukum yangdiperlukan oleh tersangka/terdakwa atas dasar Pasal 56 ayat (1) KUHAP,merupakan suatu implementasi dari Hak Asasi Manusia dalammemperoleh bantuan hukum dalam proses perkara pidana. Berdasarkanketentuan Pasa1 56 ayat (1) KUHAP mengadopsi pedoman Miranda Ruleatau Miranda Principle, tentang formalistic legal thinking, dapat tercapaidengan kehadiran penasehat hukum yang bersifat imperative dan dapatmenjadikan hak asasi tersangka/terdakwa tetap diperhatikan, danterjaminnya pemeriksaan yang fair dan manusiawi padatersangka/terdakwa, sehingga bila diabaikan akan mengakibatkan hasilpemeriksaan atau hasil di tingkat penyidikan itu menjadi tidak sah (illegal)atau batal demi hukum (null and void). Maka untuk proses selanjutnyapunjuga menjadi tidak sah.
TINJAUAN TERHADAP RATIO DECIDENDI HAKIM PENGADILAN HUBUNGAN INDUSTRIAL PADA PENGADILAN NEGERI SAMARINDA DALAM PERKARA PEMUTUSAN HUBUNGAN KERJA BURUH PT. SIMS JAYA KALTIM DI KABUPATEN PASER
Authors: Sukindar Neneng Herawati Dan
Published: May 2022

Dasar pertimbangan hakim dalam memberikan putusan denganmengabulkan gugatan perusahaan PT.Sims Jaya Kaltim Di KabupatenPaser mengenai pemutusan hubungan kerja dengan alasan bahwaburuh/pekerja yang bersangkutan dianggap telah melakukan suatutindakan provokasi yaitu dengan mengajak atau mempengaruhi pekerjalain agar melakukan pemogokan kerja, sedangkan dalam prosespersidangan tidak terbukti merupakan suatu permasalahan yang menarikuntuk ditelaah.Jenis penelitian yang digunakan dalam penelitian ini adalah jenispenelitian yuridis normatif dengan pendekatan undang-undang (statuteApproach).Setelah penulis melakukan penelitian, maka jawaban mengenaipermasalahan yang dikaji dapat dijelaskan sebagai berikut, bahwa hakimdalam memutuskan perkara antara pihak perusahaan dan buruh tidakberdasarkan pada pembuktian yang terdapat dalam persidangan, tetapimajelis hakim memutuskan perkara berdasar pada pertimbangan hakimyang menyatakan bahwa adanya ketidakharmonisan hubungan antaraperusahaan selaku penggugat dengan buruh/pekerja selaku tergugat,padahal alasan pemutusan hubungan kerja yang didasarkan atas hubungankerja yang tidak harmonis itu tidak diatur dalam perundang-undanganyang berlaku. Sesuai dengan ketentuan seharusnya hakim dalammemutuskan perkara berdasar atas hukum, perjanjian yang ada dankebiasaan.
PERANAN PEMERINTAH DALAM MEMBERANTAS PENYALAHGUNAAN DAN PERDAGANGAN OBAT-OBATAN TERLARANG
Authors: Nomensen Freddy Siahaan Reine Rofiana Dan
Published: May 2022

The existence of illegal drugs is getting worse day by day. There areso many ways that irresponsible parties use in an effort to smuggle theseillegal drugs. Even the role of this drug smuggler.Even more worrying, these illegal drugs have entered the territory ofthe nation's future generations (students). This can be seen from the newsquoted by the author regarding drug trafficking at the Faculty of CulturalSciences (FIB) of the University of North Sumatra (USU). Of course, thisincident made my heart cut and teary eyed because the youngergeneration, who was expected to be the baton for the next generation ofthe backbone of the country, was infiltrated by irresponsible parties in thecirculation of these illegal drugs. The news is as below.Parents and Educators (Teachers and Lecturers) each have a veryimportant role in the growth and development of children. This is theclosest person the child meets every day and can understand the child'spersonality.The role of the government in this case is represented by the NationalNarcotics Agency (BNN) taking an equally important role in eradicatingthe abuse and circulation of illegal drugs because BNN has a lot ofexperience in handling various drug cases.There should be a synergy among parents, educators, and thegovernment in eradicating the circulation of illegal drugs in order to savethe future of the nation's next generation.
PENANGGUHAN PENAHANAN DALAM PROSES PENYIDIKAN TINDAK PIDANA PENCABULAN TERHADAP ANAK DI WILAYAH HUKUM POLRES METRO DEPOK (Studi Kasus Pencabulan Anak di Panti Asuhan Kencana Bejana Rohani, Depok)
Authors: Reine Rofiana William Putra Daniel, Ridwan, dan
Published: May 2022

Kejahatan merupakan persoalan yang dialami manusia dari waktu kewaktu. Kejahatan tidak hanya menyangkut kejahatan terhadap nyawa,harta benda akan tetapi kejahatan terhadap kesusilaan. Kejahatankesusilaan yang sangat mencemaskan adalah kejahatan yangkorbannya anak, sebab hal ini akan mempengaruhi perkembanganfisik, mental dan intelektual anak yang menimbulkan trauma, karnapada masa perkembangan tersebut setiap anak sedang berusahamengenal dan mempelajari nilai-nilai yang berlaku di masyarakat sertaberusaha meyakini sebagai bagian dari dirinya. Salah satunyakejahatan asusila terhadap anak sebagai korban adalah tindak pidanapencabulan yang terjadi di daerah Depok, pelaku dengan nama lengkapLucas Lucky Ngalngola alias Bruder Angelo. Penanganan terhadapkasus Bruder Angelo ditangani oleh Unit Perlindungan Perempuan danAnak Polres Metro Depok. Kasus Bruder Angelo dijerat dengan Pasal82 Undang-Undang Nomor 35 Tahun 2014 tentang perubahan atasUndang-Undang Nomor 23 Tahun 2002 tentang Perlindungan Anak.Proses penyidikan yang dilakukan terhadap tersangka dalampenahanannya diakhiri dengan dikabulkannya permohonanpenangguhan penahanan kepada pihak tersangka dengan syarat wajiblapor dan disertai dengan jaminan orang sebagaimana yang diaturdalam Pasal 31 KUHAP. Penelitian ini menggunakan jenis penelitianyuridis normatif dengan melakukan pendekatan kasus dan pendekatanperaturan perundang-undangan. Data yang digunakan dalam penelitianini adalah data sekunder ditunjang dengan data primer berupawawancara dengan Kepolisian Ressort Metro Depok, yang kemudiandianalisis secara deskriptif kualitatif. Hasil dari penelitian menunjukanbahwa penegakan hukum pidana terhadap kasus Bruder Angelomengalami berbagai kendala yang antara lain Kendala pengetahuanpenyidik, tidak menjalankan kewajiban untuk melakukan koordinasi dengan pihak-pihak lain dalam proses penegakan hukum terhadapperkara anak mengenai tidak meminta laporan sosial dari PekerjaSosial Profesional, Tidak melakukan Visum Et Repertum kepada saksikorban, korban tidak mau disidik atau tidak mau melakukan prosespemeriksaan ditingkat penyidikan, dan sumber daya penyidik yangterbatas. Sehingga atas kendala tersebut, penyidik melaluikewenangannya memberikan penangguhan penahanan kepadatersangka Bruder Angelo terhadap Tindak Pidana Pencabulan Anakyang dilakukan di Panti Asuhan Kencana Bejana Rohani.
PERLINDUNGAN HUKUM TERHADAP CALON PENUMPANG YANG MENGGUNAKAN DAUR ULANG ALAT RAPID TEST ANTIGEN COVID-19 DI BANDARA KUALANAMU
Authors: Siahaan Nomensen Freddy
Published: May 2022

The Covid-19 pandemic does bring a variety of phenomena that occurs in the community, ranging from the social, economic, health, and others. One of the phenomena that occurs in the community is in the north Sumatra area. According to the news published, the North Sumatra Regional Police has appointed five employees at PT Kimia Farma Diagnostika as suspects in the case of recycling covid-19 antigen rapid test equipment at Kualanamu Airport.The method which was used in this Scholar Paper was Qualitative Research Method, a kind of Normative Legal Writing which was based on prescriptive library research concerning study of positive law. For the Primary Legal Materials, Scholar used references such as Act Number 8 Year 1999 regarding to Consumer Protection, etc. And for Secondary Legal Material, Scholar uses books, journals, papers, newspapers, and report of legal writing. Then, for Tertiary Legal Materials, Scholar used references such as legal dictionary, dictionary Indonesian-English dictionary and vice versa, etc.Consumer has rights that must be protected from legal perspectives.  Law Number 8 of 1999 concerning Consumer Protection Article 1 point (2) states that consumers are every user of goods and or services available in society, whether for the benefit of themselves, family, others, or other living beings and not for trading. It is crystal clear as regulated by our legislation, Consumer Protection must have a guarantee of legal certainty given to consumers in this case is passengers as consumers of covid-19 antigen rapid test equipment recycling does not get guaranteed legal certainty because the Covid-19 antigen rapid test tool they receive is used goods, unhygienic anymore.Try to imagine if the rapid test tool that has been used is used by passengers whose health condition is not good (in a sick condition orcarrying certain viruses or bacteria) and it transmits to the next passenger who uses the recycling of the Covid-19 antigen rapid test tool. No one can guarantee this because it is the act of selling recycling tools rapid test antigen Covid-19 is an illegal act (unlawful or not justified according to the law).Related to this case, the Government should internalize the production and distribution process of the swab tool in order to ensure the quality of its products so as not to defect or used. Moreover, this product is distributed in large quantities and in the pandemic period also so that it must be extra supervision so as not to be misused by irresponsible parties so that points can be met properly.
PENERAPAN PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PT. GLOBAL BAHTERA LOGISTIK DI SAMARINDA
Authors: Cahyanti Fitri , Mardiana Mardiana , Verahastuti Camelia
Published: May 2022

Value Added Tax is one type of tax that became the mainstay of the government in order to realize the independence of the nation in development.This research purpose to know The Application, Calculation and Reporting of Value Added Tax at PT. Global Bahtera Logistik in Samarinda implement already apply obligation of Value Added Tax obey Value Added Tax Law number 42 year 2009.Analysis tools used in this research is Value Added Tax Law number 42 year 2009 about Value Added, goods and services and sales tax on luxury goods. Data obtained by using the technique of documentacion and observation.The results obtained from the details of the bill invoice and faktur Value Added Tax at PT. Global Bahtera Logistik in Samarinda it was found, have not done the rectification of the notice Value Added Tax period from march to desember 2018.The conclusion of this research that The Application, Calculation and Reporting of Value Added Tax at PT. Global Bahtera Logistik in Samarinda not in accordance with the Value Added Tax Law Number 42 Year 2009.
ANALISIS PROFITABILITAS PT UNILEVER INDONESIA Tbk
Authors: Solihin Danna
Published: May 2022

The development of food and beverage industry is expected to remain one of the leading sectors in supporting growth of manufacturing industry and national economy. The purpose of this study to analyze financial performance in terms of profitability ratios. Object of this research is PT Unilever Indonesia Tbk. The data used in the form of PT Unilever Indonesia Tbk’s financial statements for the periode 2017-2020 Quarter 1.  This result shows that there was a decline in financial performance at PT Unilever Indonesia Tbk in the 2017-2019 period but shows increase trend in the 2019-2020 when viewed from the aspect of profitability ratios. The decline in performance was caused by decrease in sales value and profit value both of gross profit and net profit after tax, but in the 2019-2020 period there was an increase in financial performance in several ratios  including the ratio of gross profit margin, net profit margin, return on assets, while return on equity ratio fluctuated in the 2017-2020 period. Viewed from the gross profit margin ratio, for the net profit margin ratio of 5,55% and return on asset ratio decreased by 1% for the 2017-2018 and 2018-2019 periods, but for the return on equity ratio decreased by 3% in the 2017-2018 period and 7% in 2019-2020 period. The decrease in sales value and net profit was caused by the decline in consumption growth of middle and lower class people.
ANALISIS SOSIOLOGI EKONOMI DALAM PENGELOLAAN DAN PENYALURAN DANA SOSIAL STUDI KOMPARATIF ANTARA DANA ZAKAT INFAK SADAQAH (ZIS) DAN DANA KOLEKTE
Authors: Wibowo Sarwo Eddi
Published: May 2022

This study aims to analyze the management and distribution of social funds viewed from the perspective management funds of Zakat, Infaq, Sadaqah and Dana Kolekte to conducted by Muslims and Catholics communities in people needed. The method used in this study is a qualitative descriptive approach. Data collection techniques using in depth interviews, observation and literature review.  The results of this study indicate that Zakat, Infaq, Sadaqah and Dana Kolekte have very large role for community development, especially people of each religion. The aspects of economic sociology focus on community empowerment and poverty alleviation through philanthropic funds such as Zakat, Infaq, Sadaqah and Dana Kolekte that provide significant influence and benefits for people in needed
PENGARUH PROMOSI DAN KEPERCAYAAN TERHADAP MOTIVASI MUZAKKI PADA BAZNAS PROVINSI KALIMANTAN TIMUR
Authors: Wanti Purwanti Pur
Published: May 2022

The purpose of the research was : 1) to the determine the effect of promotion on muzakki motivation, and 2) to find out the effect of trust in muzakki motivation on BAZNAS in East Kalimantan.            The research used a quantitative approach. The sample in the research was taken using purposive sampling technique. To collect data, researcher use research instrumens, questionnaires. The population in the research was muzakki which distributed zakat to BAZNAS of East Kalimantan province while the sample was muzakki which distributed zakat to the BAZNAS of East Kalimantan province through UPZ, Each UPZ was taken 3 muzakki to fill the quetionnary.            Based on the results of the data validity test, the statement on the research questionnaire was declared valid therefore it could be used fot the next test, that was reliability testing. The results of the multicollinearity test showed no multicollinearity. Heterocedasticity test results showed no problems with heterocedasticity. The autocorrelation test results showed no autocorrelation. The test results for the significance of the   test were 0,292 or 29,2%. The results of multiple linier regression analysis formed the equation Y = 28,461-0,36X1 + 0,246X2. From the equation obtained a constant 28,461. Thus the promotion variable ad a significant negative effect while the trust variable had appositive and significant effect. The results of the F test state that promotion and trust variables simultaneously (together) influenced motivation of muzakki whilw partially the trust had a positive and significant effect on the motivation of muzakki in the BAZNAS of East Kalimantan Province.Keywords : promotion, trust and motivation
Sosialisasi Memoderasi Kepatuhan Wajib Pajak UMKM
Authors: Endang Kristiawati Renny Wulandari, Risal,
Published: May 2022

Penelitian ini bertujuan untuk menguji faktor apa saja yang mempengaruhi kesadaran wajib pajak dalam memenuhi kewajiban perpajakan dengan sosialisasi sebagai variabel moderasi, metode penelitian yang digunakan adalah kuantitatif dengan uji statistik, sampel dalam penelitian ini adalah UMKM yang ada di Kota Pontianak. Hasil  pada penelitian menemukan bahwa, Sosialisasi Perpajakan berpengaruh positif signifikan dan memperkuat Variabel Pengetahuan akuntansi dan Kualitas pelayanan fiskus terhadap Kepatuhan Wajib Pajak. Sosialisasi Perpajakan memperlemah Kesadaran Waijb Pajak terhadap Kepatuhan Wajib Pajak. Sedangkan Sosialisasi tidak memoderasi  Pengetahuan Pajak terhadap Kepatuhan Wajib Pajak. Penelitian berikutnya peneliti dapat menambah jumlah sampel dan penambahan variabel lain.
ANALISIS PERBANDINGAN TINGKAT PERMINTAAN OBLIGASI KONVENSIONAL DAN SUKUK (OBLIGASI SYARIAH)
Authors: Jubaidi Jubaidi
Published: May 2022

ABSTRACTSukuk is one instrument that adds to the diversity of Islamic products in the capital market. The existence of sukuk increasingly competes with the number of conventional bonds that have long been circulating in the community. Therefore, this study aims to describe the comparison of the level of demand between conventional bonds and sukuk in 2014-2018. The method used in this study is a quantitative method with a type of comparative research, where this study takes data in the form of monthly time series data in a span of 5 years starting from 2014-2018. Data collected in the form of the number of bonds and corporate sukuk in circulation. The analytical tool used in this study was the t-test which in the subsequent process used SPSS assistance. The results of this study indicate that there is a comparison that shows the difference between the level of demand for bonds and sukuk.
PENGARUH SKEPTISISME PROFESIONAL, INDEPENDENSI, DAN PENGALAMAN AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT
Authors: Suparmin Suparmin
Published: May 2022

Pengaruh Skeptisisme Profesional, Independensi, dan Pengalaman Auditor Terhadap Ketepatan Pemberian Opini Audit, This study aims to find evidence of the influence of professional skepticism, independence, and experience of auditors on the accuracy of giving audit opinions. The population in this study were respondents who worked at public accounting firms in Tangerang and South Tangerang. The sampling technique used in this research is convenience sampling, with a total sample of 141 respondents. The statistical method uses Multiple Regression Analysis, with hypothesis testing F test (simultaneous) and T test (partial).The results of this study indicate that professional skepticism, independence, and experience of auditors have a significant effect on the accuracy of giving audit opinions to public accounting firms in Tangerang and South Tangerang.
AKUNTANSI PAJAK DI TINJAU DARI LAPORAN KEUANGAN KOPERASI SYARIAH
Authors: Wulandari Renny - , Febriati Febriati
Published: May 2022

Syaria accounting is not as familiar as conventional accounting for taxpayers, except for business entities whose business activities use sharia principles. Islamic accounting produces the sam financial reports as conventional accounting. As for when both accounting are used, both must make accounting reports to see how much tax is owed. However, conventional accounting strill views that the results are not in accordance with the actual condition of the company. In contrast to islamic accounting, which uses sharia principles, its said ti be the same as tax accounting, namely upholding honesty in producing reports. The results of this study show that the KSU BMT Mujahidin Islamic cooperative in the city of Pontianak which applies sharia accounting in its reporting is not tax accounting which makes it easier to report taxes, and has not reported taxes in an orderly manner. Inhibiting factors that accur are based on knowledge and tax problems with the procedures for making tax reports, lack of human resources, lack of socialization from related parties, lack of tax education and training for sharia cooperatives and understanding tax and tax accounting theory has never studied good form in form of assistance and monitoring.
EFISIENSI ILUSI FISKAL DAN PENGARUH PENGELUARAN PEMERINTAH DAERAH TERHADAP PERTUMBUHAN EKONOMI (Kasus : Kabupaten di Provinsi Jawa Timur Tahun 2016 s.d. 2018)
Authors: Afifah Farah Aisha Nur
Published: May 2022

The research is to prove that there was a fiscal illusion in district government spending in East Java in 2016-2018, and to prove that the fiscal illusion that occurred in government spending had an influence on the economic growth of each district.     In fiscal decentralization in the era of regional autonomy, there is a phenomenon that each regional government still depends on financing activities from government transfer funds rather than receiving local revenue to finance regional expenditures. Even though government spending has increased every year, it is not in balance with economic growth.      In this study it can be proven that there is a fiscal illusion in district government spending in East Java 2016-2018, this fiscal illusion affects the economic growth of each region.     To increase economic growth and reduce regional unemployment rates, it is necessary to make efforts to increase capacity and fiscal independence as well as increase the labor force participation rate.Keywords: fiscal illusion, government spending, local government, economic growth, East Java.
PENGARUH LOAN TO DEPOSIT RATIO DAN BEBAN OPERATIONAL PER PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSET PADA PT. BANK MEGA Tbk YANG TERCATAT DI BURSA EFEK INDONESIA (BEI)
Authors: Rahayu Krida Puji , Sanjaya Rudi
Published: May 2022

The purpose of this study was to determine the effect of Loan to Deposit Ratio (LDR) and Operating Expenses per Operating Income (BOPO) on Return On Assets (ROA) at PT. Bank Mega Tbk in 2010-2019. This study uses secondary data obtained through documentation in the form of annual financial reports from PT. Bank Mega Tbk, officially accessed from www.bankmega.com Data analysis was carried out using Descriptive Analysis, Classical Assumption Test consisting of Normality Test; Non-Multicollinearity Test; Non Heteroscedasticity Test; and Non-Autocorrelation Test, Model Feasibility Test consisting of Multiple Correlation Test (R); Determination Correlation Test (R Square); and the F Test (Anova), as well as the Effect of Causality Test consisting of the Simple Linear Regression Coefficient; Multiple Linear Analysis; and Hypothesis Testing (T Test).The results of the study found that the Loan to Deposit Ratio on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.826 where 0.826 > 0.05 means that the Loan to Deposit Ratio has no effect on Return On Assets. Operating Expenses per Operating Income on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.000 where 0.000 < 0.05 means that Operational Expenses per Operating Income have an effect on Return On Assets. And Loan to Deposit Ratio and Operating Expenses per Operating Income on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.010 where 0.010 < 0.05 means that Loan to Deposit Ratio of Operating Expenses per Operating Income has a joint effect on Return On Assets.
Persepsi Wajib Pajak UMKM Atas Peraturan Pemerintah Nomor 23 Tahun 2018 Di Kota Pontianak
Authors: Risal Renny Wulandari
Published: May 2022

This research aims to analyze and provide an overview of the perception of SMEs taxpayers in Pontianak City towards Government Regulation No. 23 of 2018 which is seen from tax rates, techbology  and tax information, tax sanctions, tax facilities and tax socialization. This research is a descriptive study that describes the perception of taxpayers towards Government Regulation No. 23 of 2018. The sample in the study of SMEs taxpayers in Pontianak City uses the convenience samplling technique. The data analysis technique used validity test, reliability tets and descriptive data analysis. The results of that the perception of SMEs taxpayers on Government Regulation No. 23 0f 2018 as awhole has not been optimal. However, for taxpayer Government Regulation No. 23 of 2018 has provided convenience in carrying out tax payments for SMEs.
PERBAIKAN TATA LETAK PASAR INDUK TRADISIONAL DI SANGATTA DENGAN METODE MARKET BASKET ANALYSIS (MBA)
Authors: Anwar Arifin Indra Wahyudi,
Published: May 2022

ABSTRACTThe customer is one of the goals of the market. One of the factors that influence consumer satisfaction is the arrangement of products/products. An attractive display becomes the face of the market itself. The Traditional Main Market in Sangatta is a market that is satisfied with consumers. So far, the product arrangement of the Traditional Main Market in Sangatta has only been based on the intuition of the market management, while the wide market area causes consumers to feel tired when shopping.The Market Basket Analysis method aims to determine what products are usually purchased by consumers at the same time. In addition, the application of this method can provide convenience for consumers in shopping, because goods that are usually purchased simultaneously are nearby. In addition, it can improve efficiency in conducting promotions. Products purchased  should not be produced simultaneously,  promoting one product can increase sales of other products that are usually purchased simultaneouslyThis study uses the Market Basket Analysis (MBA) method. Product information that dominates sales can be used as a reference to determine consumer habits in making purchases. The habit in question is any product that consumers buy at the same time. The use of Market Basket Analysis (MBA) is expected to cause impulse buying/purchases that were not planned. In addition to using Market Basket Analysis (MBA), Activity Relationship Chart (ARC) is also used as a tool to get layout results that are by consumer habits in shopping and with government regulations. Keywords : Product layout, Market basket analysis, Activity relationship chart.
RESIDENTIAL SATISFACTION ASSESSMENT IN PUBLIC AND PRIVATE HOUSING SCHEMES: EXPERIENCE FROM COLOMBO SUBURBS
Authors: Walisinghe K W A R  , Wickramaarachchi N.C
Published: May 2022

Housing is not just one of the most basic human needs, but it also serves as an indicator of the population's living standards. The satisfactory housing with adequate facilities meets the quality standards, users’ expectations and aspirations. When the government built public houses eventually the private sector also tends to build their own housing schemes to reside people. However, there is an issue regarding the satisfactory housing indicates the residents’ quality of living with residential satisfaction. Therefore, the study evaluated the residential satisfaction that means from meeting a need or goal in public housing scheme and private housing scheme in Colombo Municipal Council limits, Sri Lanka. The study measures the residential satisfaction through three indicators which were; dwelling unit feature and quality, housing supportive services and neighborhood environment. Convenient sampling adopted to select 100 households to conduct the questionnaire survey in both housing schemes. SmartPLS was used to get the quantitative findings of the study. In private housing schemes, residents are more satisfied with dwelling unit features and the housing supportive services are significantly influenced for the residential satisfaction. In public housing scheme, the residents are satisfied on neighborhood environment which makes the positive influence for the residential satisfaction. Therefore, as per the findings, it adds value to the field of research in the residential setting. In addition, this research is essential to guide the improvement of residents’ satisfaction in future housing development projects in Sri Lanka.

Keywords: Residential Satisfaction, Dwelling Unit Feature Quality, Housing Support Services, Neighborhood Environment, Public and Private Housing
THE EFFECT OF WORK PLACE DESIGN ON EMPLOYEE JOB ENGAGEMENT: EVIDENCE FROM PUBLIC COMMERCIAL BANKS IN COLOMBO
Authors: Madushika M.M.S  , Ariyawansa R.G
Published: May 2022

The organizational success is depending on the employee engagement to their work to achieve organizational goals effectively. Physical environment and the design of the working place are the crucial factors determine the positive work engagement. However, in the present context, designing a workplace has become a somewhat difficult task due to owners, architects, and developers are constructing improper workplaces for any type of job due to a lack of information about appropriate office layout. Therefore, the convenient physical environment with appropriate layout is one of the most important factors that affect employee job engagement. Consequently, the study attempts to identify effects of workplace designs on employee job engagement in selected Public Commercial Banks in Colombo District, Sri Lanka. Sample selection of the study based on convenient sampling including 101 employees from Bank of Ceylon and Peoples Bank in Colombo. For the aim of data collection, a structured questionnaire survey was conducted on a sample of employees. The collected data were analyzed using IBM SPSS statistics using regression analysis. According to the study's findings, the use of various office layouts varies depending on the designation level of employees at a selected public commercial banks. Also, office layout, noise, quality of air, colors and privacy have positive significant impact to the job engagement of employees in public commercial banks. The study will assist property managers and human resource managers in determining employee perceptions and attitudes regarding their workplace, which will be important in developing strategies. Finally, through the convenient and attractive work place designing in future planning context, increase employees’ job engagement to achieve organizational goals effectively in Sri Lanka.

Keywords: Employee Job Engagement, Physical Environment, Work Place Design
Evaluation of Veterinary Medical Student Retention of Pre-clinical Concepts with Various Experiential Learning Methods
Authors: Chasnick Ilissa R. , Levy Nyssa A. , Everett Michael W. , Campa Henry (Rique)
Published: May 2022

Many veterinary medical colleges have undergone curricular changes that have moved away from traditional lecture-based teaching in favor of evidence-based, experiential methods of instruction. Such a curricular reinvention occurred in 2018 at Michigan State University’s College of Veterinary Medicine, with individual courses using numerous instructional and learning methods. In the present study, three courses were assessed, two of which used a method of experiential learning, and the other utilizing a traditional lecture approach. The purpose of this study was to determine if the method of instruction impacted exam grades, content retention, and student perspective. Methods of teaching and learning were quantified for each course using the Classroom Observation Protocol for Undergraduate STEM. Following completion of each course, participants ( n = 27) retook the same final examination and participated in a survey 5 weeks later so their perspective could be evaluated. Mean scores on the initial examinations in the experiential learning courses were significantly higher than the mean score of the traditional lecture course ( p = .01). However, mean retake examination scores were similar for all courses ( p = .76). Students reported more confidence with course materials and examinations in courses that incorporated active learning strategies. Although true retention is difficult to assess in veterinary medicine, evaluation of student perspectives suggests the use of experiential learning methods primarily or in combination with lecture-based material to support student learning of pre-clinical concepts. Future controlled studies are needed to evaluate veterinary students’ short- and long-term learning and retention.
Efeitos da administração aguda de cafeína sobre a resolução de problemas em ratos
Authors: Oliveira Marcela Prata , Knaus Yulla Christoffersen , Neves Filho Hernando Borges , De Araújo Sofia Azevedo , Nascimento Júnior Francisco Edimar , Monteiro Letícia Santos , Tatmatsu Daniely Ildegardes Brito
Published: May 2022

Em situações-problema, animais podem emitir comportamentos novos que emergem de acordo com sua história de treino. Neste estudo, investigou-se a influência da administração aguda da cafeína na resolução de problemas em ratos. A situação problema utilizada foi a de cavar e escalar desenvolvida por Neves Filho et al. (2015). O procedimento envolveu: (1) treino discriminativo, (2) campo aberto, (3) pré-teste, (4) treino dos repertórios pré-requisitos de cavar e escalar, (5) treino de recuperação, (6) teste, e (7) campo aberto (reexposição). Os animais foram divididos em dois grupos: administração aguda e grupo controle (sem cafeína). Nenhum animal resolveu o problema durante o pré-teste. Nenhum animal sob efeito da cafeína resolveu o problema no teste. Sem cafeína, três de quatro animais resolveram o problema. Assim, a ingestão da cafeína de forma aguda interferiu na emergência da resposta de solução. A cafeína modulava a resolução de problemas no grupo agudo provavelmente tornando mais difícil para os animais discriminar e generalizar funcionalmente as relações entre os estímulos aprendidos na Fase 4.
Pengaruh Permainan Lempar dan Tangkap Bola Terhadap Kemampuan Motorik Kasar Anak Usia Dini di RA Siti Aminah Gumukmas Jember
Authors: Nurmala Siti , Maghfiroh Nasruliyah Hikmatul
Published: May 2022

Kemampuan motorik kasar berkaitan dengan kemampuan anak dalam menggerakkan seluruh anggota tubuh. Permasalahan kemampuan motorik kasar yang muncul pada anak usia 5-6 yaitu kemampuannya terlihat belum optimal. Penelitian ini bertujuan untuk mengetahui adakah pengaruh permainan lempar dan tangkap bola terhadap kemampuan motorik kasar anak usia 5-6 tahun di RA Siti Aminah. Metode penelitian yang digunakan adalah metode Pre Experimental Design dengan desain penelitian One Group Pretest-Posttest Design. Subjek yang diteliti adalah anak usia 5-6 tahun terdiri dari 18 laki-laki dan 15 anak perempuan. Teknik pengumpulan data menggunakan observasi, interview, dokumentasi. Metode analisis data menggunakan statistik non parametrik t-test karena penelitian ini merupakan penelitian kuantitatif. Hasil penelitian menunjukkan bahwa ada pengaruh permainan lempar dan tangkap bola terhadap kemampuan motorik kasar anak di RA Siti Aminah Gumukmas Jember. Hal itu berdasarkan dari hasil uji-t yaitu bahwa t hitung yang diperoleh adalah 31,34 lebih besar dari nilai t tabel dengan taraf 5% yaitu 2,04 Karena thitung nilainya lebih besar dari ttabel ( 31,34 > 2,04).
Pengaruh Permainan Lempar dan Tangkap Bola Terhadap Kemampuan Motorik Kasar Anak Usia Dini di TK Kartini Rambipuji Jember
Authors: Novianti Irma , Arti Ervin Siwi
Published: May 2022

Penelitian ini dilatarbelakangi oleh pengamatan yang dilakukan di lapangan bahwa masih terdapat hambatan pada motorik kasar anak terutama pada bermain lempar dan tangkap bola di TK Kartini. Salah satunya disebabkan karena pembelajaran motorik kasar pada sekolah tersebut belum dilakukan secara optimal. Penelitian ini bertujuan untuk mengetahui pengaruh kemampuan motorik kasar anak di TK Kartini melalui permainan lempar dan tangkap bola. Pendekatan dalam penelitian ini menggunakan pendekatan kuantitatif. Penentuan objek penelitian menggunakan teknik population research dengan jumlah 40 siswa. Teknik pengumpulan data menggunakan observasi dan dokumentasi. Analisis data menggunakan Chi-kuadrat (X2) yang dilanjutkan dengan penghitungan koefisien kontingensi. Hasil analisis Chi-kuadrat menghasilkan X2 hitung 16,92 lebih besar dari pada nilai X2  tabel 3,84 pada taraf signifikansi 5%. Hal tersebut berarti menunjukkan bahwa ada pengaruh yang siginifikan ada pengaruh anatara permainan lempar dan tangkap bola terhadap kemampuan motorik kasar anak usia dini kelompok B di TK Kartini, Desa Gugut, Kecamatan Rambipuji, Kabupaten Jember.
A New Accurate Approximate Solution of Singular Two-Point Boundary Value Problems
Authors: Anakira N. R. , Ababneh O. Y. , Heilat A. S. , Batiha I. M.
Published: May 2022

In this paper, A new accurate solutions are obtained for classes of singular two-point boundary value problems (BVPs) using a new solution procedure based on the construction of the auxiliary functions of the standard optimal homotopy asymptotic method (OHAM). This procedure give us accurate approximate solutions using only one order of approximation compared with the solutions obtained previously by the standard OHAM approximation of three order. The obtained numerical results which are displayed in tables and plotted graphically in figures leads to concluded that this procedure is efficient and of third order reliable for finding the solutions of singular two BVPs.
FATORES AMBIENTAIS, DESEMPENHO MOTOR E CONTROLE DE TRONCO DE LACTENTES NA EMERGÊNCIA DA HABILIDADE DO SENTAR: SÉRIE DE ESTUDOS DE CASOS
Authors: Machado Luiza Ribeiro , Da Silva Carolina Fioroni Ribeiro , Paleologo Victoria Pereira , Fritsch Stefani Raquel Sale , Tudella Eloisa
Published: May 2022

Este estudo teve por objetivo verificar os affordances, o desempenho motor, o nível do controle de tronco e a influência entre esses em lactentes que se encontram na emergência do sentar. Participaram 3 lactentes saudáveis, de ambos os sexos, que se encontravam na emergência do sentar. Foram avaliados os affordances aos quais os lactentes foram expostos pela versão brasileira do questionário Affordances in the Home Environment for Motor Development-Infant Scale (AHEMD-IS). O desempenho motor foi mensurado pelo Infant Motor Profile (IMP) e o controle de tronco pela Segmental Assessment of Trunk Control (SATCo). Os lactentes obtiveram cerca de 20 pontos no questionário AHEMD-IS, percentil 80 para o escore total do IMP, e controle de tronco estático em nível torácica baixa, ativo em torácica média e o reativo em torácica alta constatados pela SATCo. Sugere-se que há influência do ambiente no desempenho motor e controle postural dos lactentes, desta forma a estimulação e intervenção precoce são essenciais nos primeiros meses de idade.
TREINAMENTO MUSCULAR INSPIRATÓRIO EM INDIVÍDUOS COM DOENÇA RENAL CRÔNICA SUBMETIDOS A HEMODIÁLISE: UMA REVISÃO INTEGRATIVA
Authors: Oliveira Filho João Martins de , Soares Viviane , Corrêa Krislainy De Sousa
Published: May 2022

Objetivo: Analisar os efeitos do treinamento muscular inspiratório (TMI) em indivíduos com doença renal crônica (DRC) submetidos a hemodiálise. Métodos: Trata-se de uma revisão integrativa. As buscas foram realizadas nas bases de dados: LILACS, SciELO, PubMed, Science Direct e PEDro. Foram empregados os termos: (“treinamento muscular inspiratório” OR “exercícios respiratórios”) AND (“hemodiálise” OR “doença renal crônica”). Foram incluídas pesquisas publicadas nos idiomas português, inglês e espanhol, realizadas em pacientes maiores de 18 anos, com DRC em hemodiálise há no mínimo três meses e que foram submetidos ao TMI sob carga linear. Resultados: Ao total, foram incluídos 9 estudos para a síntese dos resultados. O TMI proporcionou aumento da pressão inspiratória máxima (PImáx) em todos os estudos incluídos. Em quatro estudos a terapêutica promoveu aumento da força muscular expiratória, capacidade funcional e função pulmonar. Apresentou-se melhora dos parâmetros inflamatórios em dois estudos. Em um estudo observou-se efeitos benéficos nos marcadores de desarranjo do glicocálix endotelial, no controle da pressão arterial, nos níveis séricos de endotelina-1 e angiopoetina-2, na força muscular de membros inferiores, na sensação de falta de ar, em parâmetros bioquímicos e nos aspectos de função sexual, cognitiva e social da qualidade de vida. Conclusão: O TMI promove efeitos positivos na força muscular inspiratória e expiratória, capacidade funcional e função pulmonar. A terapêutica pode apresentar benefícios no padrão inflamatório sistêmico, na função endotelial, no controle da pressão arterial, na sensação de falta de ar, em parâmetros bioquímicos e em domínios da qualidade de vida relacionada a saúde.