bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Role of Indonesian Business Owners in Aggressive Tax Planning
Authors: Mulya Ali Sandy , Sandy Rehuel Murlie , Janti Kezia Murlie 
Published: April 2024

Objective: The objective of this study is to investigate the impact of firm characteristics, specifically leverage and profitability, on aggressive tax planning in public sector mining companies listed on the Indonesia Stock Exchange for the period of 2012-2016, with family ownership as a moderating variable.

Theoretical Framework: This research draws upon established theories in finance and corporate governance to examine the relationship between firm characteristics and aggressive tax planning. Key theories include agency theory, which helps to understand the dynamics between owners and managers in decision-making processes, and the pecking order theory, which sheds light on how firms choose between internal and external financing options

Method: The methodology adopted for this research comprises a quantitative approach utilizing data from 12 mining sector public companies over a five-year period, resulting in a sample size of 60. Data was processed using SPSS version 22.0 and Warp Pls 5.0. Leveraging both statistical analysis and structural equation modeling, the study explores the influence of leverage, profitability, and family ownership on aggressive tax planning.

Results and Discussion: The findings indicate that leverage positively influences aggressive tax planning, while profitability exhibits a negative association. Furthermore, when moderated by family ownership, leverage demonstrates an amplified positive effect on aggressive tax planning, while profitability displays a strengthened negative impact. These results underscore the significant role of family ownership in shaping tax planning strategies within publicly listed companies.

Research Implications: The practical implications of this research extend to corporate governance practices and tax planning strategies within the public sector mining industry. Understanding the interplay between firm characteristics and family ownership can inform policymakers and practitioners in enhancing transparency and accountability in tax-related decision-making processes.

Originality/Value: This study contributes to the existing literature by examining the influence of firm characteristics on aggressive tax planning within the context of family ownership, particularly in the Indonesian market. By shedding light on the nuanced relationships between these variables, this research provides valuable insights for scholars, practitioners, and policymakers aiming to mitigate tax-related risks and promote responsible corporate behavior.
Reflections on Sexuality and The Invisibility of The Dissenting Body of People with Disabilities
Authors: Pereira Kariane Ferreira Alves , Chahini Thelma Helena Costa 
Published: April 2024

Introduction: Throughout history, people with disabilities have consistently been perceived by society through a lens of stigma and prejudice, linked to an ableist ideology that they cannot or are incapable of leading a full life with rights guaranteed to work, education, sexuality, or gender choice.

Objective: This paper endeavors to delve into the aspects encompassing the domain of sexuality and the body of people with disabilities as beings endowed with desires, capable of being desired, and holding the right to exercise their sexuality with their inherent particularities.

Method: The methodology employed was a qualitative approach, underpinned by investigation and bibliographical analysis, incorporating books, articles, dissertations, legislation, and statistical data.

Theoretical Framework: The theoretical framework is grounded on scholarly studies concerning the social construction of the body, sexuality, and social policies, as well as legislation pertinent to individuals with disabilities.

Results and Discussion: The findings illuminate a paradigm enshrouded in ideals of conformity, martyrdom, and pity concerning the sexuality of these individuals, accentuating the necessity for enhanced implementation of affirmative actions and public policies that acknowledge the specificities of this segment.

Research Implications: Investigations into this theme can contribute to demystifying narratives and prejudices associated with the functionality of the body of the person with disabilities, fostering their empowerment and the formulation of policies on gender, sexual and reproductive health, mindful of human diversity.

Originality/Value: Thus, the significance of this paper lies in reflecting upon and challenging stigmatized notions, for in the contemporary society where corpornormativity is deemed the aesthetic benchmark, predicated on the ideal of perfect bodies, the perspective on individuals with bodies deviating from this standard is relegated to mere commiseration and denial of rights, a situation that necessitates rectification, aspiring towards dignity, respect, and equality of opportunities for all individuals, across all life's facets.
Islamic Banking and Unemployment: Determining Factors of Unemployment Rate and its Implications on Poverty Level
Authors: Komaludin Ade , Jumri  , Hamzah Risna Amalia , Firmansyah Irman 
Published: April 2024

Purpose: This research aims to analyze whether the development of sharia banking and several other variables such as Gross Domestic Product (GDP), population and social factors have a significant effect on the unemployment rate and poverty alleviation in Indonesia.

Method: this research uses quantitative research with the research object being Indonesian macroeconomic data using semiannual data for the period 2010 – 2020. The analysis used is multivariate analysis based on the Partial Least Square-Structural Equation Model (PLS-SEM).

Results and conclusions: This research finds that social variables have a negative influence on the unemployment rate compared to population, Islamic banking, or GDP. Another finding is that GDP and Islamic banking have a very detrimental impact on poverty levels. This is different from the unemployment rate which has a positive impact. Regarding the use of mediating factors, namely the unemployment rate, it turns out that sharia banking, population and GDP do not have a significant effect on the poverty rate. However, the amount of poverty is negatively influenced by social variables.

implications: This research provides implications for government policy to continue to strengthen capital policies, networks, education and socialization of sharia banking. Apart from that, systematic, conducive, serious and measurable positive efforts in various economic sectors will have an impact on poverty alleviation.

Originality/value: This research offers novelty in the form of connecting Islamic banking with poverty levels and is found to have a negative relationship. We use data from 2010 to 2020. We suspect that this condition is caused by a lack of Indonesian government policies regarding capital, networks and education.
Assess the Impact of Hedonic Motivation, Social Influence, Gamification, And Education Level on Behavioral Intention to Adopt Mobile Shopping in Jakarta, Indonesia
Authors: Rabiah Arbi Siti , Setiawan Margono , Rohman Fatchur , Mugiono  
Published: April 2024

Purpose: This study aims to assess the impact of hedonic motivation, social influence, gamification, and education level in the adoption of mobile shopping in Jakarta, Indonesia.

Theoretical Framework: This study is based on the Social Cognitive Theory. This Theory is that human behavior originates from personal interactions (e.g., values, self-efficacy, outcome expectations), environment (e.g., other people's behavior, feedback), and behavioral factors (e.g., previous behavior), which are causal reciprocals triadic.

Method: This research is quantitative and descriptive, with survey data collection. The research population consisted of undergraduate and graduate students using the Shopee application, a company engaged in mobile commerce. The sample consisted of consumers who agreed to participate in the survey, totaling 290 respondents. The research consisted of 5 variables: hedonic motivation, social influence, gamification, education level, and behavioral intention.

Results and conclusion: The results indicate that hedonic motivation, social influence, gamification, and education level have a positive effect on behavioral intention to adopt mobile shopping.

Research Implications: This study has practical implications for mobile shopping adoption. This is because this study emphasizes that the involvement of undergraduate and graduate students produces behavioral intentions in adopting mobile shopping. Consumers view hedonic motivation, social influence, gamification, and education level as essential in behavioral intentions to realize mobile shopping adoption.

Originality/value: This research brings novelty by focusing on the education level in mobile shopping adoption. This also shows that developing hedonic motivation and social influence impacts engaging consumers and can strengthen their behavioral intentions, especially when combined with gamification.
Dampak Perubahan Iklim Terhadap Kualitas Udara Pada Peternakan Unggas: Systematic Literature Review
Authors: Nurhidayah A F , Syamsuddin S , Hasrin H , Hasman H 
Published: April 2024

The Impact of climate change in poultry farming through increased ambient temperatures. Poor air quality also has serious consequences related to the spread of dust particles and toxic chemicals from poultry waste. The aims this study, based on the description above is to see the relationship between increased ambient temperature and air quality in poultry farms. This study used a systematic literature review method with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach. The results obtained from 12 articles related to climate change on air quality in poultry farms. Literature results show that air quality monitoring involves parameters such as NH3, CO2, SO2, NOx, CH4, PM2.5, and PM10 with various measurement methods. The temperature and humidity of the poultry environment are critical to achieving optimal conditions for livestock welfare and growth.

Keywords: Air Quality, Climate Change, Poultry, Temperature,
Association of Tumour Necrosis with Histopathological Prognostic Parameters in Oral Squamous Cell Carcinoma
Authors: Jacob Sherrin , Khan Adil Aziz , Ahuja Sana , Zaheer Sufian 
Published: April 2024

Background-
Oral squamous cell carcinoma (OSCC) is the most common cancer in India but to the dismay, it has limited treatment modalities. This is a retrospective study on 50 cases of OSCC to evaluate association of tumour necrosis with histopathological parameters like tumour size, nodal involvement and depth of invasion.

Methods-
This was a retrospective study in which all resection specimens of OSCC operated over a one year period were included. The tumours were graded and staged according to the WHO classification. Tumour necrosis was graded semi-quantitatively as Grade 0- no necrosis, grade1- focal or <10% of total tumour area, moderate or grade 2- necrosis comprising 10-30% of the tumour area and extensive or grade 3- necrosis >30% of the tumour area. Necrosis grade was categorised into- low (Grade 0 and 1) and high (Grade 2 and 3). The association between tumour necrosis and histopathological parameters was evaluated using the Chi square test.

Results-
A total of 50 resection specimens were included in the study. Out of 50 cases, 14 (28%), 7 (14%), 21(42%), 8 (16%) were T4, T3, T2 and T1 respectively. 28(56%) cases showed low grade necrosis while 22(44%) cases exhibited high grade necrosis. The grade of necrosis showed significant association with depth of invasion, primary tumour size and grade of tumour. However, no association could be elicited between tumour necrosis and nodal status.

Conclusions-
Tumour necrosis is an easily recognizable histopathological variable which must be included in routine reporting of OSCCs. A higher grade of tumour necrosis is associated with greater tumour size, grade and depth of invasion.
Modelling the scour depth near the bridge pier
Authors: Архипов Б.В. , Шапочкин Д.А. 
Published: April 2024

Представлено численное моделирование местного размыва грунта возле мостовой опоры, вызванного речным потоком. Использованы трехмерная гидродинамическая модель с параметризацией турбулентного обмена и модель переноса осадков. В результате моделирования установлено, что воронка размыва стабилизируется. Сравнение результатов моделирования с имеющимися эмпирическими данными о местных размывах, используемыми в проектировании, показало, что они хорошо согласуются.
Purpose. The paper presents a numerical simulation of local soil erosion near a bridge pier caused by a river ѕow. Methodology. The simulation based on a three-dimensional hydrodynamic model with parametri- zation of turbulent mixing and a sediment transport model. Findings. The simulation results show that the local scour is stabilizing. A comparison of the simulation results with the available empirical data on local scour used in the design shows the proximity of the depth of the scour in modelling and empirical data. Originality/value. The paper attempts to understand by which models and/or empirical formulas to carry out calculations of local erosion in practice. Generally speaking, both model and empirical approaches are questionable. Delft3D (oceanographic model) in this article is adapted to calculate local erosion and compared with empirical formulas. Simulation data are obtained and a comparison with empirical data is given. In this sense, it can be argued that the material contains new computational and scientiҥc data.
Agency Cost, Financial Performance, And Women in Board of Commissioners
Authors: Wijaya Hendra 
Published: April 2024

This study aims to examine the influence of agency costs on financial performance and women on the board of commissioners on the influence of agency costs on financial performance. The sample in this study is a non-financial company listed on the Indonesian stock exchange in 2014-2018. Data analysis was performed using panel data regression. This study indicates that agency costs negatively influence financial performance, and the existence of women on the board of commissioners can reduce the negative influence of agency costs on financial performance. It is indicated that women on the board of commissioners increase the alignment of principals and management. Women in the board of commissioners increase the board's ability to monitor the agent when making the decision, and women have characteristics such as risk-averse, conservatism, and ethics.JEL: G23, G32, J16
Modification of Profitability Measures with Comprehensive Income and Reclassification of Other Comprehensive Income as a Mediation of Effects Asset Utilization on Firm Value
Authors: Kusuma Marhaendra 
Published: April 2024

This study modifies financial performance measures by developing a comprehensive income-based measure as the impact of applying fair value accounting and the concept of all-inclusive income, which has an effect on changing the income statement format, and testing its mediating role on the effect of asset utilization on firm value, data from 504 companies on the IDX period 2016 – 2020. The results show that financial performance based on comprehensive income mediates asset utilization on firm value if it only contains net income and other comprehensive income for the group to be reclassified. The net income version of ROA ROE is suitable for evaluating the performance of operating activities, while the comprehensive income version is suitable for evaluating the overall asset utilization performance from the results of revenues that have been realized and have not been realized. Novelty or originality: (1) developing comprehensive profit-based profitability and (2) mediating comprehensive profitability on the effect of asset utilization on firm value.JEL: E64, G32
The Investment Intention Among Indonesian Millennials via Peer-to-Peer Lending Applications
Authors: Poeteri Nandike Ayudiah , Simanjuntak Megawati , Hasanah Nur 
Published: April 2024

This study analyzes the factors influencing millennial investment intentions via Peer-to- Peer (P2P) lending applications through trust and perceived risk. This research was conducted by respondents who were selected using non-probability sampling, with the criteria that they had never used a P2P lending application and were born in 1982 to 2000. An online questionnaire gathered the data analysis using Structural Equation Modeling (SEM) with LISREL. The study results found that perceived reputation, perceived structural assurance, and trust had a significant effect on perceived risk. In contrast, financial literacy and perceived information quality are not. Next, relative advantage perceived reputation and perceived information quality significantly affect trust. Meanwhile, perceived structural assurance is not. Furthermore, perceived risk and trust have a significant effect on investment intention. However, perceived risk is more vital in mediating investment intention via P2P lending than trust. The organizers have discussed the managerial implications to consider increasing the number of potential investors, especially the millennial generation.JEL: G20, G41, O33
Exploring the relation between realised volatility and Trading volume: Evidence from international stock market
Authors: Enow Samuel Tabot 
Published: April 2024

The sequential information theory and mixed distribution hypothesis contends that there exists a bi-directional relation between realised volatility and trading volume. This position has led to the proposition that new information spreads sequentially and reaches market participants and investors at varying times. The purpose of this study was to re-examine these theories using the most recent data. A Granger causality test, Mean Square Error and Mean Average error models where applied to investigate the relationship between realised volatility and trading volume for a sample of five international stock markets from March 5, 2018 to March 5, 2023. The findings of this study contradict the proposition put forth by the sequential information theory and mixed distribution hypothesis where no meaningful relationship was observed except for the CAC 40. Hence, new information rather filters through financial markets at the same time. The finding of this study maybe the explanation for the ever-increasing financial contagion between financial markets. DOI: 10.26905/jkdp.27i2.9777
Legacy of Colonialism and Indigenous Religious Resilience: A Study of Marapu Belief in East Nusa Tenggara
Authors: Febriani Rika , Nurberlian Nurberlian 
Published: April 2024

<p class="Abstract"><span lang="EN-GB">Indigenous
religions encompass spiritual customs originating from the ancestral heritage
of specific ethnic and geographical groups. These traditional beliefs often
come into conflict with state-recognised official religions, a consequence of
modernity's tendency to streamline religion into a mere belief system. In line
with this, the post-colonial view sees that indigenous religions which are
repressed by the state are the result of the state's view of showing Western
superiority. Indonesia bears the enduring legacy of colonialism, manifesting as
negative perceptions that persistently affect to indigenous religions. One of
the colonial legacies is sociological, psychological, and moral problems,
besides physics and material heritance. According to Syeid Hussen Alatas in the
Myth of Lazy Natives (1989), this is the greatest damage caused by colonialism
because this problem hinders solutions to other problems. Indonesia, as a
geographical region, has many indigenous religions, one of which is the Marapu
belief in Sumba, East Nusa Tenggara. Many adherents of the Marapu faith are
forced to embrace one religion for the purposes of population administration,
but at the same time continue to practice their beliefs. This article aims to
unravel how Marapu followers uphold their ritual practices within the confines
of their traditional religion and how the enduring colonial legacy shaped local
religious observances. This study uses a qualitative descriptive method by
focusing on a literature review with research data sources from journals and
documentary videos. The research finding of this enquiry is the exploration of
the intersection between religion and society and how post-colonial
perspectives have seen this phenomenon.&nbsp;<o:p></o:p></span></p>
The Epistemic Discourse of Religious Moderation (Moderasi Beragama) in Indonesia
Authors: Syarif Ubed Abdilah 
Published: April 2024

<p class="Abstract"><span lang="ZH-CN">Since its early beginning, the “Religious Moderation” <i>(Moderasi
Beragama)</i> has been a disputed controversy in the making of its epistemic
discourses among parties of religious authorities of Islamic organisations,
particularly <i>Nahdlatul Ulama</i> <i>(N.U.)</i>, <i>Muhammadiyah</i>, and
Islamic-based political parties. The issues following controversies are
political bias due to the principles of Religious Moderation that are close to
the characteristics of <i>Islam Nusantara</i> (Archipelagical Islam) of
Nahdlatul Ulama, the close ally of the ruling regime. This research discusses
the epistemic discourse of Religious Moderation based on the genealogical
studies of Michel Foucault. Joko Widodo's administration constructed
"Religious Moderation" as a system of knowledge and political ethics,
even a “state ideology” in maintaining a </span>peaceful<span lang="ZH-CN"> religious life and
articulating Indonesian Islam. This research reveals that "Religious
Moderation" epistemically refers to ethical values for Indonesian politics
concerning the nature of Indonesian history and its societal identities of
diversity <i>(Kebhinekaan)</i>, ethnicity, religion, languages, and beliefs,
including varieties of Indonesian Islam. <i>Nahdlatul Ulama </i>and Joko
Widodo's administration share the same interests in maintaining a peaceful
religious life and nationalism.&nbsp;</span><o:p></o:p></p>
Applications of Gegenbauer Polynomials for Two Families of Bi-univalent Functions Associating λ-Pseudo-Starlike and Convex Functions with Sakaguchi Type Functions
Authors: Alawi Abd Bedaa , Kareem Wanas Abbas 
Published: April 2024

In the present article, we introduce two families and of holomorphic and bi-univalent functions associating -pseudo-starlike and convex functions with Sakaguchi type functions defined by Gegenbauer polynomials. We derive the initial Maclaurin coefficients estimates and determinate the Fekete-Szeg problem of functions in these families.