bluuebunny/crossref_metadata_2025_split huggingface dataset:
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT DALAM MENDETEKSI BUKTI-BUKTI KECURANGAN DI LAMPUNG INDONESIA
Authors: Widiyanti Ade , Metalia Mega , Sembiring Sari Indah Oktanti 
Published: March 2024

Terbukti dari temuan Indonesia Fraud Survey 2019 yang dilakukan oleh ACFE Indonesia, mengungkapkan bahwa laporan merupakan alat yang paling umum untuk mendeteksi kecurangan, kinerja unit pengawasan internal sebagai auditor internal dinilai kurang optimal. Auditor internal berkontribusi 23 hingga 40 persen dalam mendeteksi kecurangan. Hal ini menunjukkan bahwa kapasitas auditor internal untuk mengidentifikasi aktivitas penipuan tidak berada pada level tertinggi. Menurut studi teoritis dan temuan empiris, kapasitas untuk mendeteksi kecurangan dapat dihalangi oleh Kualitas Audit seperti menerima penjelasan auditee yang tidak memadai, gagal mengejar item yang diaudit, dan keluar sebelum waktunya. Beberapa elemen, termasuk komitmen profesional, sikap, dan kinerja, telah ditemukan mempengaruhi Kualitas Audit.
Penelitian ini bertujuan untuk mengetahui implikasi karakteristik auditor yang terdiri dari seperti komitmen profesional, kepribadian, dan kinerja terhadap kualitas audit serta konsekuensi dari perilaku ini terhadap kapasitas seseorang untuk menemukan aktivitas kecurangan. Untuk keperluan penelitian ini, auditor internal yang bekerja di Unit Audit Internal Universitas Islam di Indonesia akan menjadi unit analisis. Penelitian ini menggunakan random sampling. Pemodelan persamaan struktural berbasis kovarian digunakan untuk menganalisis data (SEM).
Hubungan Gaya Belajar dan Motivasi Belajar Dengan Hasil Belajar Siswa
Authors: Prasadhana Rahadyan Lazuardhi , Riyanto Yatim , Yulianingsih Wiwin 
Published: March 2024

Tujuan penelitian yaitu ingin mengetahui hubungan gaya belajar dan motivasi belajar terhadap hasil belajar peserta didik di PKBM Homeschooling Primagama Bekasi. Penelitian ini dilakuan di PKBM Homeschooling Primagama Bekasi. Dalamopenelitian iniopopulasi yang akanoditeliti adalah seluruh siswa dioPKBM Homeschooling Primagama Bekasi yang berjumlah 111 orang. Pada penelitian ini, peneliti akan mengambil sampel siswa dengan menggunakan teknik purposive sampling. Sampel yang akan diteliti memilikioketentuan, merupakanosiswa di PKBMoHomeschooling Primagama Bekasi yang masih aktif pada jenjang SMP dan SMA karena dianggap sudah dapatoberkomunikasi denganocukup baik danodapat menilai kebutuhan dirinya sendirioserta bersediaomenjadi sampelopada penelitianoini. Jumlah siswa yang menjadiosampel sebanyak 29oorang pada jenjangoSMP dano50 orang pada jenjangoSMA. Pada penelitian ini terdapat 2 variabel bebas yaitu home adalahogaya belajar dan motivasi belajar. Pada penelitian ini variabel terikatnya adalah hasil belajar peserta didik (Y). Teknik pengumpulan data menggunakan kuisioner yang terdiri dari pernyataan yang disesuaikan dari variabel penelitian yaitu gaya belajar dan motivasi belajar. Sedangkan data hasil belajar diperoleh dari dokumentasi, yaitu nilai rapor semester genap dari masing-masing sampel pada penelitian ini. Teknik analisis pada penelitian ini menggunakan analisis regresi linear berganda. 1) Terdapat hubungan signifikan antara gaya belajar dengan hasil belajar sebesar 9,9%. Gaya belajar yang paling banyak digunakan oleh siswa adalah auditori, 2) Terdapat hubungan signifikan antara motivasi belajar dengan hasil belajar sebesar 22,1%. Sebagian besar siswa sudah memiliki motivasi belajar yang tinggi. 3) Terdapat hubungan signifikan antara gaya belajar dan motivasi belajar terhadap hasil belajar sebesar 32%. Penggunaan gaya belajar yang sesuai diimbangi dengan motivasi belajar yang tinggi akan menghasilkan hasil belajar yang lebih tinggi daripada kondisi yang sebaliknya
Katalisasi Penjaminan Mutu Lulusan Berbasis Iasp 2020 Pada Satuan Pendidikan di Buton Tengah
Authors: Tundreng Syarifuddin , Halidin Halidin 
Published: March 2024

Sekolah merupakan lembaga formal yang dapat membangun mutu pendidikan secara umum. Olehnya itu sekolah seharusnya dapat melakukan penjaminan mutu lulusan agar menghasilkan output yang berkualitas dan kompeten untuk menghadapi tantangan global di masa yang akan datang. Penjaminan mutu lulusan tersebut akan tercapai melalui proses akreditasi. Mulai tahun 2020, proses akreditasi telah di sederhanakan dari berbasis kepatuhan menjadi berbasis kinerja yang di sebut dengan Instrumen Akreditasi Satuan Pendidikan 2020 (IASP 2020). Terdapat 4 komponen di dalam instrumen tersebut yakni komponen mutu lulusan, proses pembelajaran, mutu guru, dan managemen sekolah. Komponen mutu lulusan mempunyai bobot paling tinggi dibandingkan komponen yang lain karena diyakini bahwa berhasilnya suatu pendidikan di sekolah dapat dilihat dari gambaran mutu lulusannya. Oleh karena itu, diharapkan kepada semua sekolah untuk meningkatkan penjaminan mutu lulusan agar dapat meraih nilai akreditasi yang tinggi. Tujuan penelitian ini yaitu untuk melakukan penjajakan terhadap proses penjaminan mutu lulusan yang berbasis akreditasi dengan menggunakan IASP 2020 di SMA Negeri 1 Mawasangka Tengah Kabupaten Buton Tengah. Metode yang digunakan dalam penelitian ini case studi. Pengambilan sampel dengan menggunakan metode purposive sampling, dengan pertimbangan sekolah yang telah mengalami proses akreditasi dengan menggunakan menggunakan IASP 2020. Sasaran dalam penelitian ini adalah tim manajemen sekolah guru dan staf
The state in the mechanism of law-formation as a subject of theoretical and legal knowledge
Authors: Osaulenko V. 
Published: March 2024

In the content of the article, the author revealed the relevance of scientific knowledge of state issues in the system of subjects of modern law-formation. It is noted that the state in the modern conditions of the development of society acquires a new multifaceted meaning, since its role is significantly changing, namely the state faces new challenges associated with the resolution of hybrid wars, a significant increase in the number of armed conflicts on the political map of the world, a significant increase level of their aggressiveness, pandemic threats. It is emphasized that today the issue of both the scientific rethinking of the state's regulatory and protective capabilities, and the expansion of scientific ideas about the practical limits of the state's influence in improving regulation and protection of the rights, freedoms, and interests of legal subjects is becoming particularly relevant. The most significant character today is the state's influence on law-formation, ensuring a balance of interests in the formation of law, its formalization, interpretation and further socialization. However, the role of the state in the law-formation mechanism is currently in a state of significant transformation, which is accompanied by the strengthening of the state's influence on law-formation, in particular in terms of ensuring the effective implementation of state policy, especially in the areas of national security and defense, European integration, ensuring social standards, etc.
The author substantiates that the scientific understanding of the state as a subject of law­formation has an ambiguous character. This is due to the discussion in the understanding of the phenomenon itself - law-formation, its properties, which are laid by scientists as the basis for understanding the mentioned concept, including such a property as subjectivity. From a cognitive point of view, the state in the mechanism of law-formation: firstly, it is characterized by the multifaceted nature of its manifestation and functioning, providing influence and determining the content of law-formation; secondly, it is a polystructural phenomenon, exerting an influence on law-formation through the system of state­authority subjects, ensuring legal regulation of social relations of an international, national, state-wide and regional nature; thirdly, it is an instrumental means that ensures not only the formalization of the law, but also its use, execution, compliance and application; fourthly, it is a functional phenomenon, providing a comprehensive impact on both the formation of the legal framework and legal regulation as a whole; fifth, it is a political phenomenon that ensures the implementation of its own law-formation policy and helps to balance the law-formation interests of other law-formation subjects.
Evaluation of evidences when applying the "reasonable suspicion" standard of proof by investigating judges
Authors: Radzievsky Y.Y. 
Published: March 2024

The article is devoted to the problem of establishing the factual circumstances of the case at the stage of court control when applying the "reasonable suspicion” standard of proof. The crux of the problem is that, in practice, the vast majority of investigating judges understand this standard of proof as one that relieves them of the obligation to fully evaluate and examine the evidence and provides an opportunity to establish the reasonableness of the suspicion thanks to the so-called "reasonable evaluation of the evidence”. By making such a "reasonable assessment”, the investigating judge, without resorting to a detailed assessment of the person's actions, supposedly only has to make sure that the reported suspicion is well- founded. At the same time, the provided evidence is not subject to the same high requirements as when formulating the final indictment when the case is sent to court. Thus, without evaluating the evidence, investigating judges do not establish the factual circumstances of the case.
The fallacy of dividing the evaluation of evidence into preliminary and final is substantiated. It is noted that the term "reasonable evaluation of evidence” is not defined either in legislation or in court practice. It is proved that at the stage of court control there is a local subject of proof, which differs from the subject of proof at the stage of consideration of criminal proceedings on the merits. It is substantiated that the evaluation of evidence is an integral part of the process of proving. The internal conviction of the investigating judge (as a result of the evaluation of the evidence), necessary for making a decision on the case, can be formed only as a result of the evaluation of the evidence according to the criteria defined by Art. 94 of the Criminal Procedure Code of Ukraine. "Reasonable evaluation of the evidence” without a detailed assessment of the person's actions and without "high requirements for the provided evidence” does not make it possible to establish the set of circumstances that are part of the local subject of proof and which are necessary for the correct resolution of the relevant procedural issue, and to form the appropriate internal conviction of the judge (as the result of the evaluation of the evidence). Decisions of investigative judges, which are made as a result of the so-called "reasonable evaluation of evidence”, cannot be considered reasoned in the sense of Part 3 of Art. 370 of the Criminal Procedure Code of Ukraine.
Peculiarities of international criminal liability: legal realities and past experience
Authors: Baranenko D.V. 
Published: March 2024

The relevance of the topic of international criminal responsibility in the modern context is emphasized not only by the need to improve the mechanisms of legal response to violations of the international legal order but also by the need to develop and apply effective strategies to combat the most important crimes. Crimes against humanity, war crimes, and genocide are catastrophic manifestations of violations of the basic principles of humanity and international law, which require immediate and decisive measures to ensure the accountability of those responsible for such acts.
In the conditions of a constantly changing world order and new challenges facing the international community, the proper study and analysis of legal realities and experience in the field of international criminal justice acquires importance.
In the context of the evolution of international criminal law and the deepening of international cooperation in the field of justice, this study sets itself the task of identifying and analyzing the trends in the development of international criminal responsibility, focusing on the need to improve existing tools and define new strategies for ensuring the effectiveness of justice in the context of changing challenges in the modern world.
This research, aimed at promoting understanding and solving modern challenges in the field of international criminal responsibility, is of great practical importance for the development of effective measures to counter international crimes and to hold accountable those who commit such violations.
The main importance of this study lies in the fact that it contributes not only to the scientific understanding of the theoretical aspects of international criminal responsibility but also to the formulation of practical recommendations for improving the existing mechanisms of countermeasures and bringing guilty persons to justice. The scientific contribution to this topic will allow us to develop and implement new strategies for ensuring justice, as well as to determine the ways of further development of this complex and important field of international law.
The international legal regime of non-proliferation of nuclear weapons
Authors: Les I.O. 
Published: March 2024

Of all the threats posed by weapons of mass destruction of all types, the threats posed by nuclear weapons are the most devastating and far-reaching in their effects, because even limited use of such weapons anywhere in the world would have devastating economic, ecological and societal consequences in overall consequences. Addressing this danger requires a multifaceted approach. It was under this circumstance that the international Treaty on the Non-Proliferation of Nuclear Weapons (NPT) became global and approached universality in terms of the number of participating countries.
Regarding the issue of balance between the consensus model of decision-making and the institutional hierarchical structure of decision­making within the framework of the nuclear non­proliferation system, opponents and supporters of the concept of multilateralism in international relations believe that the nature of the nuclear non-proliferation system should be considered from opposite positions. The first perspective is based on the theory and practice of the Westphalian system of interaction between sovereign states, each of which seeks to survive or maximize its power in a world in which interstate relations are anarchic. From this perspective, nuclear nonproliferation is a purely national policy with its own goals, including disarmament.
Therefore, the NPT is nothing more than a combination of political will and government commitments aimed at preventing or hindering the possibility of obtaining nuclear weapons by other states. However, the global nature of the threat of nuclear proliferation forces opponents of the concept of multilateralism to recognize the need for limited cooperation between states, mainly within the framework of non-binding agreements that only partially define national policy and often do not contain any provisions for collective enforcement measures. Therefore, for opponents of the concept of multilateralism, the NPT is a tool for promoting national interests.
Factors shaping the content in the definition and species characterization of sanctions in public international law
Authors: Mulyavka V.S. 
Published: March 2024

In modern conditions, international legal sanctions continue to be the most important manifestation of coercion in interstate relations, playing a primary role in the protection of international law and order, as they are used by subjects of international law to respond to international violations, if necessary.
International legal sanctions have become an important instrument of international relations used to ensure the implementation of international law, resolve conflicts and establish order in the world. This article examines the various types of international legal sanctions, their mechanisms of application and potential challenges faced by the international community.
The institution of international legal sanctions is a special law enforcement and law enforcement institution. It performs the function of enforcing the correction of the mechanism of international legal regulation when, as a result of an international offense, changes occur in its normal functioning and the restoration of international legal order is not possible or cannot be ensured by means of exclusively conciliatory (voluntary) means of procedural settlement. The institution of international legal sanctions is closely related to the institution of international legal responsibility. The specificity of the relationship lies in the fact that international legal sanctions are applied only to the offending entity that resists the voluntary fulfillment of its obligations to eliminate the harmful consequences of an international offense, and are ultimately aimed at reaching an agreement between the entities applying international legal sanctions and the offending entity.
The application of international legal sanctions involves an active role of international organizations, in particular the United Nations. The decision to impose sanctions is made by consensus or voting in cases of systemic violations of international law or threats to international security.
Although international legal sanctions are considered to be an important tool in the regulation of international relations, there are challenges that require increased attention.
The article systematizes the types of international legal sanctions, including economic, military and diplomatic sanctions. The author highlights their focus on states, groups or individuals, as well as the mechanisms for their introduction and lifting. In particular, the author examines the effectiveness and possible negative consequences of sanctions for the population and economy of the targeted countries.
Special attention may be paid to the interaction of international legal sanctions with other instruments of international politics, such as diplomacy, negotiations and peacekeeping measures.
Peculiarities of ensuring the right to work of internally displaced persons (IDPs) during the war in Ukraine
Authors: Rusal L.M. 
Published: March 2024

The article is devoted to the theoretical and legal problems of ensuring the right to work guaranteed by the Constitution of Ukraine to citizens, in particular internally displaced persons (IDPs), during the war in Ukraine, which requires special protection by the authorities and authorized bodies.
It was found that the needs of IDPs cover a wide range, but among the professional needs, the most relevant is work in a specialty, therefore, it is advisable, if possible, to transfer business, create jobs, create new enterprises precisely in the regions that today accept people fleeing from wars and occupations
It was emphasized that the "Unity for Action” program is operating in Ukraine, which unites internally displaced persons, host communities and specialized organizations on the path of long­term integration of internally displaced persons in Ukraine, and the goal of this project is to strengthen the social capital of IDPs, make them less vulnerable, to ensure IDPs' own contribution to the development of integration plans.
It is noted that the issue of employment is considered today in the context of the general socialization of IDPs, which implies the desire of people to integrate into the society where they currently live. The legislation of Ukraine guarantees the provision of the right to work through legal protection, which makes it impossible to have an illegal, biased attitude of the employer towards an internally displaced person.
Attention is drawn to the fact that a significant obstacle to the employment of IDPs during the war can be the lack of all necessary documents in person. Documents can be lost or destroyed during evacuation, so today social services and relevant authorized state bodies are working on restoring such documents using simplified procedures.
It is noted that there are persons from among IDPs who do not want to be employed, citing certain reasons, which, as a rule, are unjustified and far-fetched (loss of financial support and state benefits upon employment; inability to work part­time, etc.).
Forms and methods of legal regulation of the protection of consumer rights regarding waste management at the state level
Authors: Byelov D. , Leheza Ye. 
Published: March 2024

The article discloses the forms and methods of legal regulation of consumer rights protection regarding waste management at the state level. It is emphasized that the state policy of Ukraine in the field of waste management is based on several basic principles. It is designed to protect the environment and human health from the negative impact of waste, to ensure the rational use of material, raw materials and energy resources, as well as scientifically based coordination of ecological, economic and social interests of society to achieve sustainable development.
It has been established that today, the most widespread method of waste treatment in Ukraine is its disposal in landfills, terrykons, sludge and tailings storage facilities, as well as in landfills. This leads to the occupation of large areas of fertile land and becomes a source of air pollution, and leachates penetrate into the soil and groundwater. However, it is important to consider that waste can become a source of secondary resources and serve as a source of energy. Therefore, humanity faces the task of widely implementing advanced technologies to prevent and limit the generation of waste, as well as for its disposal, regeneration and safe disposal, processing of non-recyclable waste.
As a conclusion, it is said that the development of society and the satisfaction of its needs interact with natural resources, which leads to a significant generation of industrial waste. The problem of waste management is recognized as one of the most urgent in the modern world and is a priority for developed countries. Due to the large volume of waste, Ukraine is facing a particularly acute situation. Based on the analysis, conclusions are drawn and recommendations are formulated for the further development of legislation and waste management practices in order to ensure effective protection of consumer rights in the international context. This article serves as a valuable contribution to the understanding and improvement of consumer protection systems in the context of environmental challenges and waste management.