bluuebunny/crossref_metadata_2025_split huggingface dataset:
Challenges and Results at SDI Plus Imam Muslim in Character Building through Islamic Religious Education
Authors: Atsstaniya Afida Alma , Eni Fariyatul Fahyuni  
Published: October 2024

General Background: Character education is essential for fostering responsible decision-making and harmonious living among students in society. Specific Background: In Indonesia, the role of Islamic religious education (IRE) is critical in shaping the ethical and moral foundation of the nation’s youth, yet its implementation across various educational contexts remains inconsistent. Knowledge Gap: Despite the recognized importance of IRE, limited research addresses its impact on character development within specific educational institutions. Aims: This study investigates the character formation facilitated by Islamic religious education at SDI Plus Imam Muslim, examining both the positive outcomes and the challenges faced in this process. Results: Utilizing a qualitative approach, data collected through observations, interviews, and document analysis reveal that the IRE program at SDI Plus Imam Muslim has effectively integrated Islamic values into students' daily lives, leading to improved character traits such as respect and discipline. Novelty: This research highlights specific practices within IRE, such as communal prayer and daily rituals, that significantly contribute to character development. Implications: The findings underscore the need for ongoing evaluation and enhancement of IRE programs to overcome existing challenges and optimize character formation, suggesting that religious-based interventions can serve as effective tools for fostering moral and ethical behavior in students.
Highlights:

Islamic values enhance daily character formation in students.
Continuous evaluation optimizes character education effectiveness.
Qualitative research uncovers stakeholder perceptions and motivations.

Keywords: Character education, Islamic education, student development, qualitative research, moral values.
Transparent Governance: Unveiling Accountability in Village Budget Management
Authors: Oktavia Sofadiya , Biduri Sarwenda 
Published: October 2024

This study investigates the accountability and transparency of village budget management practices through a qualitative interpretive approach. Focusing on a typical rural setting, the research aimed to measure the effectiveness of governance mechanisms that align with legal standards. Results reveal compliance with legal frameworks and proactive transparency demonstrated by public information boards detailing budget drafts. These findings highlight the effectiveness of transparent governance practices, suggesting their potential to enhance public engagement and trust in rural financial management. The study advocates for broader adoption of similar practices across various regions to improve local governance and accountability.
Highlights :

Legal Adherence: Demonstrates strict compliance with legal standards in the management of village budgets.

Enhanced Transparency: Utilizes public information boards for budget drafts to ensure transparency and community involvement.

Implementation Recommendation: Suggests the adoption of these governance practices in other villages to improve overall accountability and public trust.

Keywords: Governance, Transparency, Accountability, Village Management, Public Engagement
Unlocking Firm Value Indonesia's Intellectual Capital Triumphs, Risk Management Falters
Authors: Masruroh Dewi , Sigit Hermawan  
Published: October 2024

This study examines the impact of Intellectual Capital Disclosure (ICD) and Enterprise Risk Management Disclosure (ERMD) on the value of mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, with financial performance as an intervening variable. Using purposive sampling, data from 12 companies were analyzed with SPSS 26. The results show that ICD positively affects both firm value and financial performance, while ERMD negatively impacts both. Financial performance enhances firm value but does not mediate the ICD-firm value relationship; it does mediate the ERMD-firm value relationship. These findings highlight the importance of ICD for improving firm performance and value, suggesting areas for future research to extend the study period and include more variables.
Highlight:

ICD Impact: ICD significantly boosts firm value and financial performance.
ERMD Effect: ERMD negatively influences firm value and financial performance.
Financial Mediation: Financial performance mediates ERMD-firm value but not ICD-firm value.

Keywoard: Intellectual Capital Disclosure, Enterprise Risk Management, Financial Performance, Firm Value, Mining Companies
Streamlining Indonesia's Tax Compliance through Successful e-Bupot Unification
Authors: Novianti Dinda , Ernandi Herman 
Published: October 2024

This study examines the calculation, payment, deposit, and reporting of Income Tax 23 for internet rental services at PT. Alif Investama Teknologi Indonesia, following Law PER-24/PJ/2021. Using an interpretive qualitative method, including interviews and data analysis, the research found that the company’s practices align with current regulations. The implementation of e-Bupot Unification was consistent and thorough from January to December 2022, ensuring compliance with tax laws. The findings highlight the importance of keeping up with regulatory changes to facilitate compliance and efficiency.

Highlight:

Compliance: Practices align with Law PER-24/PJ/2021.
Implementation: Consistent e-Bupot Unification from Jan-Dec 2022.
Adaptability: Importance of staying updated with tax regulations.

Keyword: Income Tax 23, e-Bupot Unification, internet rental services, PT. Alif Investama Teknologi Indonesia, PER-24/PJ/2021
Unraveling Indonesia's Stock Market Dynamics for Global Insights
Authors: Susanti Rizki , Hanif Aisha 
Published: October 2024

This study examines stock price dynamics in the LQ-45 index on the Indonesia Stock Exchange from 2017 to 2021, focusing on factors like inflation, interest rates, Earning Per Share (EPS), and Price Earning Ratio (PER). Using quantitative methods and data from annual reports and official sources, the research found that inflation and interest rates had no significant impact on stock prices, while EPS and PER showed a positive and significant influence. These findings contribute to understanding stock market behavior and can guide companies and investors in making informed decisions.

Highlight:

Stock Price Trends: LQ-45 index insights on market dynamics.
Economic Influences: Examining inflation and interest rates' impact.
EPS and PER Impact: Significant role in stock valuation revealed.

Keyword: Stock Prices, LQ-45 Index, Indonesia Stock Exchange, Inflation, Earning Per Share (EPS)
Optimizing VAT Planning to Enhance Tax Efficiency in Indonesia
Authors: Istighfara Risna Cahya , Biduri Sarwendah 
Published: October 2024

This study investigates the impact of tax planning strategies on VAT reporting and payment efficiency for PT. Fajar Putra Plasindo. Using a quantitative approach, it analyzes VAT data from 2021 to assess the effectiveness of tax planning in optimizing the company's tax burden. Results show a tax burden efficiency of Rp. 38,783,510, highlighting the benefits of strategies such as purchasing taxable goods/services from registered taxpayers and delaying tax invoice reporting. These findings emphasize the importance of proactive tax planning for minimizing tax liabilities and improving cash flow management, ultimately enhancing financial performance and regulatory compliance for companies operating in similar contexts.
Highlight:

Tax planning optimizes VAT burden with strategic purchasing and reporting.
Improved financial performance through effective tax planning strategies.
Enhances regulatory compliance, minimizing risks and penalties for businesses.

Keywoard: Tax Planning, VAT Reporting, Efficiency, Financial Performance, Regulatory Compliance
Key Factors in Home Buying Decisions Quality, Price, and Location
Authors: Ependi Moch.Zaenal , Oetarjo Msa 
Published: October 2024

This study examines the impact of product quality, price, and location on home buying decisions in Bumi Papan Selaras Housing, Sidoarjo, Indonesia. Utilizing a quantitative survey method with 96 respondents, the research analyzes data using various statistical tests in SPSS version 26. Results reveal that product quality, price, and location significantly influence home purchasing choices both individually and collectively. These findings underscore the importance of considering multiple factors simultaneously in housing market dynamics, aiding developers and policymakers in catering to consumer preferences effectively and promoting sustainable urban development.
Highlight:

Comprehensive Study: Investigates multifactor influence on home purchases.
Consumer Preferences: Analyzes product quality, price, and location significance.
Methodological Rigor: Employs survey method for accurate data collection.

Keywoard: Home Buying Decisions, Product Quality, Price, Location, Survey Method
Impact of Financial Decisions on Corporate Value in Indonesia
Authors: Noviana Mahmudah Ayu , Nurasik  
Published: October 2024

This study investigates the impact of investment decisions, funding decisions, company size, and financial performance on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. Utilizing quantitative methods and secondary data from annual financial reports of 26 companies, the research employs statistical analysis techniques to a purposive sample of 10 firms. Results indicate that while investment and funding decisions did not significantly affect firm value, company size demonstrated a significant influence, whereas financial performance did not exhibit a significant effect. These findings offer valuable insights for managers and investors aiming to enhance company performance and value in the Indonesian market.
Highlight:

Investment and funding: Crucial for company's financial health and prospects.
Company size: Influences firm value, indicating scalability's importance in perception.
Implications: Insights for optimizing performance and value in Indonesian market.

Keywoard: Investment decisions, Funding decisions, Company size, Financial performance, Firm value
Influence of TikTok, Influencers, and Prices on Global Consumer Decisions
Authors: Rahmadana Muhammad Haris , Indayani Lilik 
Published: October 2024

The emergence of social media platforms has revolutionized marketing strategies, offering new avenues for influencing consumer behavior. This study investigates the impact of TikTok social media, influencers, and prices on purchase decisions, focusing on Mie Gacoan noodles in East Java, Indonesia. With a lack of known population size, non-probability purposive sampling was employed, gathering data from 100 respondents via online questionnaires. Utilizing quantitative techniques and hypothesis testing, SPSS software facilitated data analysis. Findings reveal a significant positive effect of TikTok, influencers, and prices on purchase decisions. This research addresses a gap in understanding the influence of emerging digital marketing channels on consumer choices, providing valuable insights for marketers and policymakers.
Highlight:

TikTok influence: Analyze purchase decisions.
Influencers' effect: Examine consumer behavior.
Pricing impact: Assess purchase choices.

Keywoard: Social Media, Influencers, Prices, Purchase Decisions, Consumer Behavior
A Fantastic Pool of Potentially Huge Funds Behind Tapera
Authors: Kusuma Kumara Adji 
Published: October 2024

This research examines the controversial Tapera program introduced by the Indonesian government to provide a long-term, low-cost housing fund, analyzing its financial implications and public perceptions. Using secondary data sources and qualitative analysis techniques, this study estimates that the program could generate around IDR 201 trillion per year from Indonesian labor income. However, public sentiment remains mixed, with concerns regarding the mandatory nature of the program and its impact on low-income communities. These findings underscore the need for further exploration of Tapera's alignment with national development goals and its role in addressing housing affordability challenges.
Highlights :

The Tapera program could generate significant funds annually from Indonesian labor income.
Public sentiment toward Tapera remains mixed due to concerns about its mandatory nature and impact on low-income communities.
Further exploration is needed to assess Tapera's alignment with national development goals and its effectiveness in addressing housing affordability challenges.

Keywords: Tapera program, Indonesian government, housing affordability, public perception, financial implications
How Lifestyle and Quality Drive Chatime Purchases in Indonesia
Authors: Saptarianto Bayu Alief , Oetarjo Mas 
Published: October 2024

Technological developments have significantly impacted the lifestyle of Indonesian people. This research investigates how taste, product quality, and lifestyle influence purchasing decisions for Chatime products at Lippo Plaza Sidoarjo Mall. Using a quantitative method with Simple Random Sampling, data from 100 respondents were collected via Likert scale questionnaires and analyzed using linear regression. The results show that taste, product quality, and lifestyle positively and significantly affect purchasing decisions. These findings highlight the importance of improving product attributes and aligning marketing strategies with consumer lifestyles to enhance purchasing decisions. Future studies should explore broader demographics and diverse data collection methods.
Highlight:

Taste, product quality, and lifestyle positively influence purchasing decisions.
Quantitative method with Simple Random Sampling used for data collection.
Linear regression analysis confirms significant effects on purchasing behavior.

Keywoard: Technological impact, Lifestyle, Purchasing decisions, Chatime, Linear regression
Enhancing Inventory Control through Compliance Evaluation of an Android Cashier Application
Authors: Pangerti Errina Nur Setia Pambudi , Abidin Fityan izza noor 
Published: October 2024

This study evaluates an android-based cashier application (Applicationr) at Toko Berkah Abadi in accordance with PSAK No. 14 guidelines for inventory management. Using qualitative descriptive methods including interviews, observation, and documentation, the research finds that the application adequately meets standards for inventory assessment, recording methods, and categorization. However, areas for improvement include implementing a stock book feature for better goods monitoring and setting minimum order thresholds to streamline product ordering. These findings highlight opportunities to enhance the application's effectiveness in controlling merchandise inventory, thereby potentially improving overall business efficiency and regulatory compliance in retail settings.
Highlights:

Compliance evaluation with PSAK No. 14 for inventory accuracy.
Identification of strengths and areas for inventory management enhancement.
Improving merchandise control for enhanced retail efficiency and compliance.

Keywords: Android-based cashier application, PSAK No. 14, inventory management, qualitative research, retail efficiency
Revolutionizing Environmental Accountability through Corporate Practices
Authors: Puspanegara Amelia , Widodo Heri 
Published: October 2024

This study explores the application of environmental accounting as a strategy for addressing environmental impacts and enhancing corporate social responsibility (CSR) at CV. Royal Super Feed. Despite providing local employment, the company faces challenges such as industrial waste pollution impacting the surrounding community and ecosystem. Through qualitative methods including observations, interviews, and documentation analysis, the research examines environmental accounting practices and corporate policies aimed at mitigating environmental damage and promoting sustainability. Findings highlight significant environmental costs related to waste management and CSR programs focused on community welfare and environmental development. The study underscores the importance of environmental accounting in monitoring resource use, assessing impacts, and fostering sustainable business practices, offering insights for companies aiming to integrate environmental concerns into their operational frameworks effectively.
Highlights:

Tracks resource use, assesses impacts.
Enhances community welfare, environmental development.
Insights from observations, interviews aid understanding.

Keywords: Environmental accounting, CSR, industrial waste pollution, sustainability, qualitative research
Management changes drive auditor switching in Indonesian companies
Authors: Ningtiyas Dwi Ayu , Hariyanto Wiwit 
Published: October 2024

This study investigates the influence of audit opinions, management changes, and company growth on auditor switching, with financial distress as a moderating variable, in transportation and infrastructure companies listed on the Indonesia Stock Exchange from 2018 to 2021. Using purposive sampling, 48 companies were selected, resulting in 192 data points analyzed using Partial Least Square (PLS). Results show that management changes significantly impact auditor switching, while audit opinions and company growth do not. Financial distress does not moderate these relationships. The findings underscore the importance of management changes in auditor decisions and suggest further research should explore additional factors and extend the study period for more comprehensive insights.

Highlight:

Management Changes: Significantly impact auditor switching.
Audit Opinions and Growth: No significant effect on switching.
Financial Distress: No moderating effect on studied relationships.

Keyword: auditor switching, management changes, financial distress, audit opinions, company growth
Legal Protection of Land Rights in Mixed Marriages Ending in Divorce
Authors: Damanik Pandapotan , Damanik Shem Yafet Cundus Pratama 
Published: October 2024

General Background: Mixed marriages in Indonesia face legal complexities, especially regarding property division upon divorce due to differing national laws. Specific Background: Conflicts between the Basic Agrarian Law (UUPA) and the Civil Code (KUHPerdata) complicate land ownership rights in these marriages. Knowledge Gap: Few studies address the protection of Indonesian citizens’ land ownership rights in mixed marriages ending in divorce. Aims: This study analyzes the legal protection of these rights and identifies existing obstacles. Results: Key challenges include legal jurisdiction complexities and a lack of prenuptial agreements, leading to legal uncertainties. Novelty: This research focuses on the interplay between national land ownership laws and international marital dissolution. Implications: The study suggests the necessity for stronger prenuptial agreements and reforms to better protect land ownership rights post-divorce, enhancing legal certainty and fairness.
Highlights:

Legal Conflicts: Highlights how discrepancies between the UUPA and KUHPerdata complicate land ownership rights.
Prenuptial Agreements: Emphasizes the critical need for robust prenuptial agreements in mixed marriages.
Legal Reform: Calls for reforms to improve legal protections for land ownership rights post-divorce.

Keywords: Mixed Marriage, Land Ownership, Divorce, Legal Protection
Cost Reduction and Efficiency Boost Through E-Commerce Strategies
Authors: Jawad Shejn Ghalib , Mohammed Abbas Hazim 
Published: October 2024

General Background: E-commerce has revolutionized business practices by offering cost reduction, especially in marketing, through advancements in electronics and communication, expanding reach, and reducing operational costs. Specific Background: This study investigates the potential of e-commerce in reducing marketing costs and improving business efficiency, despite challenges faced by many firms. Knowledge Gap: While extensive research exists on e-commerce, the specific relationship between e-commerce strategies and the reduction of promotional costs remains underexplored, especially in terms of practical implementation by companies. Aims: The study explores the link between e-commerce strategies and reduced promotional expenses, highlighting how digital marketing can boost profitability and reduce costs for businesses. Results: Statistical analysis revealed that companies effectively reduced advertising costs, such as salaries, bonuses, and training expenses, by utilizing e-commerce strategies. However, many firms failed to capitalize on further cost-saving opportunities in inventory management, travel, and research expenses. The t-value (17.062) and p-value (0.000) indicate a significant relationship between e-commerce strategies and reduced promotional costs. Novelty: This research provides empirical evidence on the significant cost-saving potential of e-commerce, highlighting its underutilization in areas beyond marketing, such as operational expenses. Implications: The study emphasizes the importance of integrating e-commerce into operational strategies for cost reduction and competitive pricing, providing practical insights for businesses aiming to improve efficiency and profitability.
Highlights:

E-commerce reduces marketing costs and boosts business efficiency.
Firms often miss broader cost-saving potential of e-commerce.
Strong correlation found between e-commerce use and lower promotional expenses.

Keywords: E-commerce, digital marketing, cost reduction, promotional expenses, business efficiency
The Impact of Tax Planning on Earnings Management in Manufacturing Firms
Authors: Qusna Asmaul , Widodo Heri 
Published: October 2024

General Background: Tax planning is a legal strategy employed by taxpayers to minimize their tax liabilities through effective utilization of existing tax laws, ultimately enhancing taxation efficiency. Specific Background: Tax planning's direct impact on earnings management in manufacturing firms, especially in emerging markets like Indonesia, is still underexplored despite its importance. Knowledge Gap: Previous studies have primarily examined the correlation between tax planning and financial performance, neglecting the moderating influence of firm value. Aims: The study examines the influence of tax planning on earnings management in manufacturing companies listed on the Indonesia Stock Exchange from 2017-2020, considering firm value as a moderating factor. Results: Utilizing a quantitative, associative research methodology and secondary data from IDX, the analysis revealed that tax planning significantly affects earnings management (significance level: 0.008), confirming the first hypothesis. Furthermore, the findings indicate that firm value positively moderates the relationship between tax planning and earnings management (significance level: 0.000), thus supporting the second hypothesis. Novelty: This study bridges the gap between tax planning, earnings management, and the moderating effects of firm value in a developing economy. Implications: The study highlights the importance of strategic tax planning for manufacturing firms to improve earnings management, emphasizing the need for firm value consideration in tax-related decision-making.
Highlights:

Tax planning significantly impacts earnings management in manufacturing firms.
Firm value moderates the relationship between tax planning and earnings management.
Utilizes quantitative research with secondary data from IDX website.

Keywords: tax planning, earnings management, firm value, manufacturing companies, Indonesia Stock Exchange