bluuebunny/crossref_metadata_2025_split huggingface dataset:
ANALISA KOMPARASI PERHITUNGAN PPH 21 METODE GROSS UP DAN NET PADA PT BRAJA MULTI CAKRA, BEKASI - JAWA BARAT
Authors: Murti Wijayanti  , Ridwan Anwar  
Published: February 2021

Perhitungan Pajak Penghasilan (PPh) Pasal 21 atas penghasilan karyawan terdapat beberapa metode yang dapat digunakan. Penelitian ini dilakukan untuk membandingkan perhitungan PPh Pasal 21 yang paling menguntungkan diterapkan antara metode net dengan metode gross up pada PT Braja Mukti Cakra di Bekasi Jawa Barat, dimana kedua metode tersebut memiliki persamaan bahwa perusahaan yang akan menanggung pajak karyawannya. Jenis penelitian yang digunakan adalah studi kasus.
Hasil penelitian menunjukkan bahwa perhitungan PPh Pasal 21 menggunakan metode gross up memberikan keuntungan bagi kedua belah pihak baik perusahaan maupun karyawan, sedangkan perhitungan PPh Pasal 21 dengan metode net hanya memberikan keuntungan pada karyawan. Metode gross up ini apabila digunakan oleh perusahaan, maka pengeluaran untuk gaji dan tunjangan pajak tersebut dapat dibiayakan secara komersial maupun fiskal, sehingga beban Pajak Penghasilan Badan menjadi lebih kecil dibanding menggunakan metode net, karena biaya yang dikeluarkan untuk membayar PPh Pasal 21 karyawan tidak dapat dibiayakan dalam perhitungan Pajak Penghasilan Badan.
PENGARUH RELIGIUSITAS, PENGARUH SOSIAL DAN DUKUNGAN PEMERINTAH TERHADAP MINAT MENABUNG DI BANK SYARIAH MANDIRI - BEKASI
Authors: Mumammad Richo Rianto  , Tutiek Yoganingsih  
Published: February 2021

Penurunan market share bank syariah mandiri dalam 10 tahun terakhir menimbulkan tandatanya faktor yang mempengaruhinya. Penelitian ini merupakan penelitian yang dibangun untuk mempelajari hubungan religiusitas, pengaruh sosial dan dukungan pemerintah terhadap minat menabung di Bank Syariah Mandiri. Penelitian ini mengambil tiga variabel bebas yaitu religiusitas, pengaruh sosial dan dukungan pemerintah serta satu variabel terikat minat menabung.

Penelitian ini merupakan penelitian kuantitatif dengan menggunakan teknik wawancara dengan kuesioner. Data yang digunakan dalam penelitian ini adalah data primer dengan sampel adalah nasabah bank syariah mandiri dengan kriteria tertentu. Penelitian ini menggunakan teknik pengambilan sample yaitu purposive sampling. Responden dalam penelitian ini berjumlah 183 responden, dimana 22 responden tidak memenuhi syarat sehingga ada sebanyak 161 responden yang dapat digunakan dalam penelitian ini. Penelitian ini menggunakan SmartPLS 3.3.2 untuk mengolah data dalam menemukan jawaban atas hipotesis.

Hasil penelitian ini menyimpulkan bahwa religiusitas dan pengaruh sosial berpengaruh terhadap minat menabung di bank syariah mandiri – Bekasi, namun dukungan pemerintah memberikan hasil yang berbeda dimana dukungan pemerintah tidak berpengaruh terhadap minat menabung di bank syariah mandiri – Bekasi. Penelitian ini fokus kepada faktor internal dan eksternal yang mempengaruhi minat menabung di Bank Syariah Mandiri – Bekasi. Penelitian ini diharapkan akan memberikan gamabaran kepada Bank Syariah Mandiri dalam mempertimbangkan keputusan bisnis dalam meningkagkan kinerja perusahaan.

Kata Kunci : Religiusitas, Pengaruh Sosial, Dukungan Pemerintah, Minat Menabung, dan Bank Syariah
Using the Common Core
Authors: Bogan Barry , Simpson Joanna 
Published: February 2021

The two authors of this manuscript are professors at a university in Georgia, and work closely with preservice and in-service teachers. In addition to teaching courses on literacy, the authors also offer professional development opportunities to schools around the state on how to properly differentiate instruction. What we have noticed is that many teachers at the middle grade level (4th – 8th grades) struggle with differentiated instruction, even more so, than their elementary counterparts. Part of this struggle is because the teachers simply never learned how to do this properly. Part of this is because they have many more students than their elementary colleagues,and are overwhelmed by the thought of individualizing lessons for 150 students. This paper seeks to propose a model that is seeing success with middle grades teachers in Georgia. There is a chance that this model, which is actually a lesson plan format, will be helpful to other teachers who are looking to differentiate instruction in their classrooms.
CHALLENGES FACING PUBLIC PROCUREMENT INFORMATION IN SOME AFRICAN COUNTRIES NAMELY
Authors: UROMI SABBATH M. 
Published: February 2021

This article seeks to find out challenges facing the procurement laws in Africa. The article examines the meaning and purpose of public procurement, drawing parallels between its essential elements, and stages with the need and requirement to enhance transparency and accountability to attain its objectives. It also seeks to provide analysis of traditional procurement reform objectives and identifies the importance of transparency and accountability as well as value for money in procurement to their achievement of joint goals. The article then examines broadly the access to information provisions of the procurement laws in a number of African countries namely -South Africa, Zimbabwe, Uganda and Tanzania and concludes that these laws contribute to improving access to information across Africa, particularly where an access to information law is absent, but are not robust enough to sufficiently provide comprehensive access to information. It examines the level of constraint posed by administrative charges for access to information. Also the article concludes based on the Tanzanian experience that limited access to information, laws already exist may be more as a result of; limited capacities in both the citizens sector and public sector to capture and maintain information in a retrievable format; deliberate delays by public officers to frustrate applications for access; poor information management practices and half hearted efforts within the citizens sector to apply existing law, than any application of administrative fee or other limiting provisions of the law, WITTING, W.A (2002).
Gender Differences in the Perception of the Levels and Potential Effects of Violence in Popular Music
Authors: Ochola Elizabeth Auma 
Published: February 2021

The effect of popular music on the behavior and emotions of youth is of significant concern to policy makers in government and the general public. Lyrics have become more explicit in their references to drugs, sex, and violence over the years. Notably, rap music is characterized by sexually explicit language in its lyrics as well as messages of violence, racism, drugs, homophobia, and hatred toward women. These depictions of violence and deviance are likely to have negative influence on the behavior and moral values of the youth who listen to such music with far reaching impact of risky behavior in future. Therefore, this study was interested in uncovering the type of the popular music that Kenyan youth listen to; the type of violent and deviant information contained in such popular music and the subsequent effect of these violent and deviant messages on their attitude and behavior. The study targeted male and female undergraduate students from the University of Nairobi. A sample of 200 undergraduate students (100 male and 100 female) was drawn using multistage sampling procedures and systematic random sampling. Data was collected using a self-administered questionnaire with both structured and open-ended questions.Data analysis was done using descriptive statistics where frequency, percentages and measures of central tendency were used. Inferential statistics (chi-test) were used to test the effect of popular music on attitude and behavior of youth in Kenya.The study confirmed gender difference in the attitude towards popular music among the youth with female students having negative attitude while their male counterparts had a more favorable attitude towards popular music. It was also established that increasing exposure to popular music had detrimental effects including; increased vulnerability to drug and substance abuse, violence, crime, illicit sexual behavior, disease burden and loss of moral values. The study concludes that popular music was likely to have profound immediate and long term negative effects to the attitude and behavior of youth in Kenya. Their lyrical content was found to be offensive to both male and female but with bias against women and therefore likely to promote aggressive and violent behaviors towards women.
ANALYSIS OF THE CONTRIBUTION OF SHADOW BANKING SYSTEM TO THE ECONOMIC GROWTH OF WAEMU COUNTRIES
Authors: Mbaye Mamadou 
Published: February 2021

The goal of this article is to analyze the contribution of shadow banking system to the economic growth of WAEMU countries. The study focuses on the specific case of Senegal. Shadow banking is a market of multiform capital exchanges and a socialization of investment risks. Its emergence is an indicator of economic maturity which proves the actors care about efficient allotment of financial resources and reflects a widespread change in the perception of the asymmetry linked to funding.
Our theoretical as well as empirical research work enabled us to assess the impact of a virtually distant phenomenon on the growth for our still fragile developing countries. The results of the model show us that shadow banking influences positively economic growth because the elasticity of non-banking public funding obtained by using a coefficient of is positive ( >0). The elasticity reflects the behavior of the growth following a variation of up to 1% of non-banking public funding. That corroborates the existence of a strong complementary relationship between these two variables. Therefore, shadow banking is a potentiality for financing and even a key instrument for fundraising and therefore promotes economic growth.
Handover Parameter Optimisation of a Cellular Network The Kenyan Case
Authors: NYAMBATI EMILY TERESA , Oduol Vitalice K. 
Published: February 2021

Handover, also known as Handoff is a key procedure that ensures that the cellular users move freely through the network while still being connected and being offered quality services. It is an event taking place whenever a mobile node moves from one wireless cell to another, abandoning the connection with the first base station and getting attached to the second one. Since its success rate is a key indicator of user satisfaction, it is vital that this procedure happens as fast and as seamlessly as possible.
This paper aims to optimize the handover decision process of a cellular radio network for an in-vehicle mobile station.
This is first by determining the optimal handover parameters then developing an algorithm that determines the best time to handover using the fuzzy logic system.
Use Of Traditional Knowledge By Paddy Farming Communities Of Mahaulpatha In Polonnaruwa District In Sri Lanka
Authors: KWG Rekha Nianthi , LPHK Madhushani 
Published: February 2021

Traditional Knowledge (TK) also referred to as indigenous knowledge (IK) or local knowledge. During the ancient times, farmers practiced environment-friendly cultivation methods using their TK. In the past when the technology was not developed, TK was used effectively for agricultural activities in Sri Lanka. They acquired the TK by observing the natural phenomena, through their experiences and inheritance. The main objective of this study was to examine the use of traditional knowledge by paddy farming communities. How they used their traditional knowledge for land preparation, cultivation and harvesting? How they observed the weather and climate phenomena for their paddy cultivation, preparation, and harvesting? The primary and secondary data were used for this study. A questionnaire survey, interviews, observations and photographing are used to obtain data and information. Mahaulpatha GN division is selected from Dimbulagala Division as the study area and 40 elderly paddy families have been selected for the survey. Data analysis has been done through various techniques. Sample survey revealed that 57% of the paddy farmers have been using the straw manures before planting but after sowing paddy seed, 100% of the farmers are used chemical fertilizers to get high productivity. 87% of the farmers use machinery system to prepare the paddy land because machinery is most efficient, and minimize the time allocation and labor cost. 26% farmers do their land preparation and harvesting activities trusting the prevailing rainfall patterns. Observing wind direction and behavior of plants and animals also added to their experiences. The IK which has been brought down from generation to generation has gradually been vanishing in the study area. Even though the chemical approach to pest control is only a short term solution, farmers know that the modern chemicals are not eco-friendly or favorable to them and their abiotic environment. Application of chemical pesticides gives immediate results for increasing their farm production. Based on the field experiences the small leaflet (Local language) was prepared and distributed among the paddy farmers to make aware the importance of the TK with the combination of modern technology. Even though the modern technology is more advanced when both the traditional knowledge and modern technology are combined the more benefits can be acquired to the paddy farming community.
Cyber Business Law and Project-Based Learning
Authors: Powell Jason , Parker Carmella , Kilcoyne Margaret 
Published: February 2021

This article describes a project-based learning pedagogical approach to learning legal concepts that transforms these concepts into managerial propositions for students, especially for computer information systems and business administration majors. This pedagogy provides opportunities and experiences for students to become sensitive enough to real-world topics that they can posit a question to a legal professional regarding cyber business laws. The hands-on project-based learning method is an engaging and interactive way to learn the information in a group environment, and then it requires the student to demonstrate knowledge at the individual level. The data collected for this study suggests that the project-based learning style is effective for learning legal concepts.
Peer Student Mentoring for Nursing Program Persistence and Leadership Development
Authors: Smith Tanya Lynnette , Hober Christine , Harding Janelle 
Published: February 2021

Mentoring relationships are used in education, practice, and administration settings to foster professional growth. Mentoring is a valuable process, requiring intentional, committed, and purposeful interactions between two or more professionals or students. At one rural university student retention and persistence was identified by administration as problematic. In response faculty devised and implemented a program providing students the opportunity to be a mentor or be mentored given that mentoring offers occasions for students to support one another while the more experienced student engages the less experienced student. This paper explains the findings of a three year cohort descriptive mentoring study utilizing a convenience sample of admitted senior students who served as mentors for first year student mentees interested in nursing. Mentors and mentees experienced rich engagement opportunities in formal and informal meetings as faculty evaluated student persistence and leadership skills.
Criminal law protection of economic crime Reality or fiction?
Authors: Ashtalkoska-Baloska Tatijana , Srbinovska-Doncevski Aleksandra 
Published: February 2021

Starting from the definition of economic crime as a totality of illegal acts committed by an individual or a group of individuals to obtain a financial or professional advantage, criminal law protection of this type of crime is becoming more popular both from a theoretical and practical point of view, primarily due to its constituent elements (system of incrimination, subject of economic offense and forms of responsibility, sanctions), and secondary by identifying opportunities for its conception and realization. Therefore, this paper, analyzes situation both in terms of determining the causes of economic crime and responsibility for economic crimes, and in terms of the legal and factual opportunity to realize the criminal law protection in a modern democratic society and market economy, establishment and implementation of appropriate repressive and preventive measures to combat this type of crime
Examining the Dimensionality of Organizational Performance in Sri Lankan Hotel Industry
Authors: Bulankulama Geethani Kumarihami 
Published: February 2021

Achieving a competitive advantage threatening manages is the creation and maintenance of organizational characteristics that reward and encourage collective efforts. Despite the importance of attaining organizational performance for competitive advantage in Sri Lankan hotel industry, there has been limited study on examine the dimensionality of organizational performance in Sri Lankan hotel industry. The organizational performance stands out as one of the components that are important to competitive advantage, and a good reason for becoming a great company. This has created a gap in the body of knowledge and examine the dimensionality of organizational performance the theoretical and practical aspect of managing hotels. The reason for ethical failure in most of the hotels is the fact that while manages concede of culture as a powerful tool that can create competitive advantage, only few manages give it the attention it deserves. This paper will discuss the dimensions of organizational performance as a model for Sri Lankan hotel industry in creating competitive advantage that supports moral and ethical behavior. Examine the implications of this model in gaining competitive advantage, and will further critique the implications of hotel industry in terms of maintaining or expanding its dimensions.
Employer perceptions and attitudes towards agricultural university training in Kenya
Authors: Onyango Cecilia Moraa , Kunyanga Catherine Nkirote , Karanja Davis Njuguna , Wahome Raphael Githaiga 
Published: February 2021

Agriculture is the backbone of most Sub-Saharan African economies accounting for 40 % of the GDP and 80% employment. Yet agricultural graduates have not been able to “hit the ground running” upon graduation. This study assessed the quality of agricultural graduates from Kenyan Universities in terms of relevance to job market demands. A mixed method approach was used to collect data through a personal interview survey and focus group discussions involving 54 public and private organizations. Descriptive statistics was used to generate means and frequencies to validate the study hypotheses. Results indicated that employers’ main concern on quality of graduates were poor interpersonal (> 90%), communication (53%), practical (>90%) and character (78%) skills. Further future agriculture will be impacted by competencies in practical skills (56%) and training in contemporary issues like climate change (17%). Success of agricultural production to a large degree depends on the human resources available within the sector. If the quality of university graduates is poor, it negatively affects the entire knowledge chain. This research also has an implication for university administrators and policy makers in training holistic graduates that meet employers’ and socio-economic development needs. Integrating job market requirements into university curricula can improve the quality of graduates that directly impact agricultural productivity for economic development and poverty reduction.
Detection of Isolated Vibration Spectrum Patterns Generated in Hull and Shafting Lines which Result Shipboard Faults
Authors: Dasanayaka Prasad Milinda , Perera Ranjan 
Published: February 2021

The origin of shipboard hull vibrations is dominantly determined by vessels propulsion system, main machinery, auxiliary systems, pumps, breaking of the waves at the ship hull, etc. When the ships are classified on various sizes and limitations, they demonstrate multiple characteristics of vibration signatures mainly based on the functionality of main machinery and ships’ hull. The vibration signatures generated from hull is a clear representation of the ships health and crew habitability.
The paper is focused on to a case study that the hull of a naval vessel which had undergone a major repair was inspected for suitability for further use in terms of vibration and habitability. The transferred vibration signature of the vessel was analyzed using vibration spectra in machinery and hull aspects. The measuring was done simultaneously with multi-channel measurements of the vessels vibrations at few characteristic positions.
Sea trials at following variable conditions had been carried out onboard the selected vessel.
Sea State : 2-3;
Loading Condition : Half Load;
Wind Condition : Moderate< 15 knots;
Sea Direction : Ahead, Astern
Electricity Consumption, Corruption and Economic Growth
Authors: Agbaje Busrat Abidemi , Idachaba Ekele 
Published: February 2021

An important prerequisite for reducing poverty, sustainable development and achievement of the millennium development goal has to some extent been tied to access to electricity. However, the subject matter; 'electricity consumption causing economic growth' has seen conflicting results from the theoretical and empirical front, if indeed a relationship exist at all.
The study tests, within a panel context the long-run relationship between electricity consumption and economic growth for 13 African Countries from 2006 to 2017 by employing recently developed panel co-integration techniques. Implementing a three stage approach made up of panel unit root, panel co-integration and Granger causality test to examine the causal relationship between electricity consumption, electricity price, corruption, employment and growth.
The study provides empirical evidence that a bidirectional causal relationship between electricity consumption and economic growth exist in the short run, suggesting that lack of electricity could hamper economic growth as well as an investment in electricity infrastructure would in turn improve economic growth. Also reveals that corruption causes the level of electricity consumption and GDP in the short run. On the long-run front electricity consumption and electricity price granger causes GDP and GDP causes electricity consumption.
PEMBIASAAN RITUALITAS KOLEKTIF DALAM PEMBENTUKAN SIKAP SOSIAL RELIGIUS ANAK USIA DINI (STUDI KASUS DI TK ISLAM AZ ZAHRA, KEBAYORAN BARU, JAKARTA SELATAN)
Authors: Islamy Athoilah , Lestari Dwi Puji , Saihu Saihu , Istiani Nurul 
Published: February 2021

Pembentukan sikap sosial religius bagi anak usia dini di tengah perkembangan media sosial digital yang berkembang merupakan hal yang urgen. Penelitian ini bermaksud untuk menjelaskan strategi praktik ritualitas kolektif dalam pembentukan sikap sosial religius anak usia dini di TK Islam Az Zahra Kebayoran Baru Jakarta Selatan. Penelitian ini merupakan penelitian kualitatif dengan metode studi kasus. Terdapat dua kesimpulan besar penelitian ini.Pertama, terdapat beberapa bentuk praktik ritualitas kolektif sebagai media pembentukan karakter sosial religius bagi anak usia dini, antara lain praktik Shalat jamaah, haji, zakat fitrah, infaq dan lain sebagainya. Kedua, pembiasaan praktik ritualitas kolektif memiliki urgensi besar dalam pembentukan sikap sosial religius anak usia dini dalam tiga hal, antara lain perilaku pro sosial, prilaku ritual, dan perilaku religious pro-sosial.