bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan, Dan Perencanaan Pajak Terhadap Praktik Manajemen Laba (Studi Kasus Perusahaan Consumer Non Cyclical Yang Terdaftar Di BEI 2019-2021
Authors: Wulansari Diana , Nuswandari Cahyani 
Published: February 2024

This study investigates the impact of tax planning, deferred tax asset, and deferred tax expenses on profits management. Consumer bon cyclical firms registered on BEI in 2019-2021 make up the study’s population. Sample selection using purposive sampling method and obtained 215 sample. The data collection method was carried out quantitatively and the data processing technique used multiple linier regression analysis. The data used is obtained from financial reported on the Indonesia Stock Exchange and can be downloaded via the website IDX and analyzed using SPSS. The test results show that deferred tax assets, and tax planning have a positive effect on earnings management. But the management profits in unaffected by the burden of deferred tax expenses.
Keywords: deferred tax assets, deferred tax expense, tax planning, profits management
Pengaruh Beban Klaim Dan Hasil Underwriting Terhadap Laba Pada Perusahaan Asuransi Jiwa Syariah
Authors: Wildaningsih Wildaningsih , Septiawati Rohma , Puspitasari Meliana 
Published: February 2024

This study was conducted to examine the effect of claim expenses and underwriting results on the profits of sharia life insurance companies in Indonesia registered with Financial Services Authority during the 2017-2021 period. This research uses quantitative method with multiple linear regression analysis techniques and data processing by SPSS program version 26. It uses secondary data collected from published and audited annual financial statements. Data sample collection using purposive sampling and there were 7 selected companies. The results showed that claim expenses had a negative effect and significant on profits, then underwriting results have a positif effect and insignificant on profit, and the two variables such as claim expenses and underwriting results simultaneously have affect and significantly on profits.
Pengaruh Biaya Produksi Dan Volume Penjualan Terhadap Laba Bersih Pada Umkm Semprong Amoundy Karawang
Authors: Pujihati Firda Dwi , Sihabudin Sihabudin , Fauji Robby 
Published: February 2024

The purpose of this study was to determine the effect of two independent variables (production costs and sales volume) on the dependent variable (profit). This research uses descriptive quantitative research with case study and field study methods. The data used is secondary data. The population in this study is the financial statements for 2022. The samples used in this study are monthly reports in the form of production costs, sales volume and net profit for 2022. The data analysis technique used in this study is the classical assumption test and multiple regression tests. The results of testing the hypothesis in this study indicate that production costs have a significant value of 0.000 <0.05. The t value of production costs is -6.257. The calculated t value is -6.257 <t table 1.78229. while Sales Volume has a calculated t value of 7,746 and t table of 1.78229 so that 7,746 > 1.78229 with a significance value of 0,000 <0.050,000. So it can be concluded that production costs have a significant negative effect on net income, sales volume has a significant positive effect on company profits. Production Costs and Sales Volume simultaneously have a significant effect on company profits at Semprong Amoundy UMKM in Karawang district with a Fcount of 34,362 > Ftable 4.256 and a significant 0.000 <0.05 value of the coefficient of determination (R-squared) = 0.884 which means Profit (Y) at Semprong UMKM Amoundy in Karawang district for 88.4% is influenced by Production Costs (X1) and Sales Volume (X2), while the remaining 11.6% The rest is influenced by other variables not examined.
Keywords: production cost, sales volume, profit
Pengaruh Manajemen Aset Dan Struktur Modal Terhadap Kinerja Perusahaan
Authors: Tampubolon Berkat Sumber Jaya , Saiful Saiful 
Published: February 2024

This research aims to analyze the influence of asset management and capital structure on company performance. Asset management is measured by TATO, while capital structure is measured by DAR. Company performance is assessed through return on assets (ROA). The study's population consists of manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The research sample comprises 93 companies selected using purposive sampling. The data analysis technique employed is multiple linear regression with the assistance of SPSS 24 software. The results indicate that asset management has a positive and significant impact on company performance, while capital structure also has a positive and significant influence. The implications of this research suggest that companies should efficiently manage their assets and optimize the use of equity capital rather than relying on debt to enhance overall company performance.
Keywords: Company Performance, Asset Management, And Capital Structure
Pengaruh Citra Merek Dan Harga Terhadap Minat Beli Ulang Yang Dimediasi Oleh Kepuasan Pelanggan Sunscreen Nivea Di Kota Bandung
Authors: Yoanda Della , Adialita Tania 
Published: February 2024

The study aims to analyze the influence of brand image and price on repurchase intention mediated by customer satisfaction for Nivea sunscreen customers in Bandung. Methods of quantitative approach using surveys based on deductive reasoning. Nivea female sunscreen users who are resident in Bandung city, especially those who are in a productive age, that is, 17 years of age, are the population in this study. The convenience sampling technique is used to collect samples of as many as 120 people for this study. The data used comes from online surveys using cross-sectional data collection techniques or shot studies. The results of the research showed that brand image and price had a positive and significant influence on repurchase intention. Then, customer satisfaction plays a role in mediating the influence of brand image and price on repurchase intention. Based on the results, it is known that interest in resale is directly or indirectly influenced by brand image and price, this can be a serious concern for managers to be able to improve the brand image and price so that it can increase the interest of resale or repurchase intention for the Nivea sunscreen.
Keywords : Brand Image, Price, Customer Satisfaction, Repurchase Intention
Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak Dengan Kualitas Audit Sebagai Variabel Moderasi
Authors: Wulandari Bella Refiana , Indarti Maria Goreti Kentris , Widiatmoko Jacobus 
Published: February 2024

The main objective of this research is to analyze the impact of business responsibility and audit quality on tax aggressiveness. This research also investigates the role of audit quality as a moderating variable in the relationship between corporate social responsibility and tax aggressiveness. This research uses information from manufacturing industries listed on the IDX for the 2020-2022 period. Based on purposive sampling procedures, information was obtained on 153 companies. Hypothesis testing was analyzed using moderated regression analysis (MRA). The analysis obtained shows that corporate social responsibility has a negative influence on tax aggressiveness. However, audit quality does not affect tax aggressiveness and the audit quality variable cannot moderate the negative relationship of business responsibility to tax aggressiveness. Roa and size as control variables also do not affect tax aggressiveness.
Keywords: Tax Aggressiveness, Corporate Social Responsibility, Audit Quality, Profitability, Company Size
Kualitas Layanan Dan Kepuasan Pelanggan Terhadap Aksesibilitas Aplikasi Pln Mobile : Sebuah Telaah Literatur
Authors: Saing Desmon , Suryanto Suryanto 
Published: February 2024

This research explores the relationship between Service Quality and Customer Satisfaction with Accessibility in the PLN Mobile Application. This study discusses in detail the benefits of the PLN Mobile Application to support the PT PLN (Persero) Transformation program through big aspirations, one of which is Customer Focus. PLN Mobile is a PLN electricity service application for customers (Mobile Customer Self Service) which is integrated with the Integrated Complaints and Complaints Application (APKT) and the Centralized Customer Service Application (AP2T) where the PLN Mobile application can be downloaded via the Play Store and App Store. PT PLN has continuously provided feature updates and various other services to customers since this application was launched, until now the PLN Mobile Application has been used for more than 3 (three) years and has been downloaded by more than 10 (ten) million downloaders with a Rating Stars 4.8 out of 5 Scale (01/29/2024). This study synthesizes the results through several case studies where the emphasis on the importance of transformation carried out by PLN is through the development of the PLN Mobile application. The discussion was held to describe the practicalities and see the influence that occurred from the development of the application and to convey the obstacles found from this literary study and to provide recommendations for further research including exploring the accessibility of the PLN Mobile application to improve Service Quality and Customer Satisfaction.
Keywords: Service Quality & Customer Satisfaction; PLN Mobile.
Pengaruh Disiplin Kerja Dan Motivasi Kerja Terhadap Kepuasan Kerja PT. Silva Andia Utama
Authors: Arifin Syahla Friska Pratricia , Luturlean Bachruddin Saleh 
Published: February 2024

In the mining industry, qualified human resources (SDM) are needed to cope with complex challenges. The quality of human resources among them can be seen from job satisfaction. Based on the absence data with a non-explanatory status indicates the dissatisfaction experienced by the production staff. Other factors that affect job satisfaction are work discipline and work motivation. This research was conducted to analyse the influence of work discipline and motivation of work on the work satisfaction of the production staff of PT. Silva Andia Utama. The purpose of this study was to find out how the work disciplines and motivations of work influence on the satisfaction work of the staff of production PT. This research uses a method of quantitative approach with types of descriptive and causality research. Sampling using probability sampling techniques and the sample-taking method used is a saturated sample method, with the number of samplings respondents as much as 57 employees. Technical analysis of data using descriptive analysis and double linear regression analysis. The results of the description analysis showed that the work discipline as well as job satisfaction entered into the good category and the motivation of work entered in the category is quite good. The results of the analysis of the double lineary regression show that the working discipline and motivation have a positive and significant influence on the satisfaction of the work staff of production PT. Silva Andia Utama both partially and simultaneously.
Keywords: Human Resources, Work Discipline, Work Motivation, Job Satisfaction
Analisis Sistem Pengendalian Internal dalam Pembiayaan Bai’ Taqsith Pada Koperasi Konsumen Syariah Arrahmah
Authors: Rusli Alya , Andriani  
Published: February 2024

Penelitian ini bertujuan untuk mengetahui kebijakan pengendalian internal pada pembiayaan bai' taqsith pada Koperasi Konsumen Syariah Arrahmah dengan menggunakan standar COSO. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif . Data primer dikumpulkan dengan melakukan wawancara, sedangkan data sekunder diperoleh dengan mendokumentasikan sejumlah informasi tertulis. Hasil penelitian menunjukkan bahwa sistem pengendalian internal yang diterapkan Koperasi Konsumen Syariah Arrahmah sudah cukup baik dan sesuai dengan komponen pengendalian internal menurut COSO. Lingkungan pengendalian internal diciptakan melalui nilai-nilai integritas dan etika bagi seluruh karyawan dan manajemen. Ada Struktur Organisasi,sampai batas tertentu manajemen ikut serta dalam kegiatan operasional koperasi , kebijakan terkait sumber daya manusia ada . Keberadaan kebijakan mitigasi risiko pembiayaan dapat ditelusuri. Kegiatan pengendalian berlangsung cukup baik. Informasi, komunikasi dan monitoring juga telah dilaksanakan oleh koperasi ini. Terdapat beberapa kelemahan yang terjadi yaitu belum adanya duplikasi fungsi pada bagian analisis pemasaran dan pembiayaan, masih teridentifikasinya kondisi, dan belum adanya sistem informasi pembiayaan yang terintegrasi.
Kata Kunci : Sistem Pengendalian Magang; Pembiayaan Bai' Taqsith; Koperasi Konsumen Syariah Arrahmah COSO
The interplay among employee resilience, sustainable HRM and work engagement
Authors: Trunk Širca Nada , Riaz Zahid , Hamid Samreen , Žurauskė Greta , Stankevičiutė Živilė 
Published: February 2024

BACKGROUND: Given the unpredictable and turbulent times, the concept of employee resilience is gaining increased recognition within numerous organisations, as resilient employees excel in adapting to continually altering situations and recovering more quickly. Additionally, they demonstrate higher work engagement. Since employee resilience, as a personal resource, can be developed, the question is about the ways through which it can be enhanced. Similarly, when arguing that engaged employees are able to perform better, the next question pertains to the antecedents of work engagement. The previous literature provided support that human resource management (HRM) plays an important role in fostering employee resilience and work engagement. However, the dimension of sustainability in people management has been somehow neglected. The paper tries to close the gap and, drawing on the JD-R model, explores the relationship among three constructs. OBJECTIVE: The aim of the paper is to reveal the interplay among sustainable HRM, employee resilience and work engagement. METHODS: Quantitative study. The data were collected using a survey. RESULTS: The core results revealed a positive link between sustainable HRM and work engagement. Additionally, employee resilience serves as a mediator. CONCLUSIONS: As an underlying mechanism, employee resilience influences the relationship between HRM practices and work engagement.
A Retrospective Comparison of Multiple Approaches to Anatomically Informed Contact Selection in Subthalamic Deep Brain Stimulation for Parkinson’s Disease
Authors: Brandt Gregor A. , Stopic Vasilija , van der Linden Christina , Strelow Joshua N. , Petry-Schmelzer Jan N. , Baldermann Juan Carlos , Visser-Vandewalle Veerle , Fink Gereon R. , Barbe Michael T. , Dembek Till A. 
Published: February 2024

Background: Conventional deep brain stimulation (DBS) programming via trial-and-error warrants improvement to ensure swift achievement of optimal outcomes. The definition of a sweet spot for subthalamic DBS in Parkinson’s disease (PD-STN-DBS) may offer such advancement. Objective: This investigation examines the association of long-term motor outcomes with contact selection during monopolar review and different strategies for anatomically informed contact selection in a retrospective real-life cohort of PD-STN-DBS. Methods: We compared contact selection based on a monopolar review (MPR) to multiple anatomically informed contact selection strategies in a cohort of 28 PD patients with STN-DBS. We employed a commercial software package for contact selection based on visual assessment of individual anatomy following two predefined strategies and two algorithmic approaches with automatic targeting of either the sensorimotor STN or our previously published sweet spot. Similarity indices between chronic stimulation and contact selection strategies were correlated to motor outcomes at 12 months follow-up. Results: Lateralized motor outcomes of chronic DBS were correlated to the similarity between chronic stimulation and visual contact selection targeting the dorsal part of the posterior STN (rho = 0.36, p = 0.007). Similar relationships could not be established for MPR or any of the other investigated strategies. Conclusions: Our data demonstrates that a visual contact selection following a predefined strategy can be linked to beneficial long-term motor outcomes in PD-STN-DBS. Since similar correlations could not be observed for the other approaches to anatomically informed contact selection, we conclude that clear definitions and prospective validation of any approach to imaging-based DBS-programming is warranted.
The Impact of Motor, Non-Motor, and Social Aspects on the Sexual Health of Men Living with Parkinson’s Disease
Authors: Souza Bruno Rafael Antunes , Nóbrega Kátia Cirilo Costa , Silva Bruno Eron de Almeida da , Gonçalves Raissa Amorim , Martins Thalyta Silva , Santos Geovanna Ferreira , Frazão André Helene , Roque Antonio Carlos , Nascimento Isaíra Almeida Pereira da Silva , Piemonte Maria Elisa Pimentel 
Published: February 2024

Background: Sexual health (SH) is influenced by several biological, mental, and social factors that may be negatively impacted by Parkinson’s disease (PD). Despite its prevalence and relevance for quality of life, the factors that affect SH in men with PD (MwPD) are still poorly understood. Objectives: To investigate the impact of motor, non-motor, and social aspects on the SH in MwPD. Methods: We conducted a cross-sectional study of 80 men (mean-age 53.55±10.8) in stages 1–3 of Hoehn and Yahr classification (H&Y), who reported having an active sex life in the last six months. The following data were collected for each person: 1) Demographic and clinical features; 2) global cognitive capacity (T-MoCA); 3) Non-Motor Aspects of Experiences of Daily Living (MDS-UPDRS, part I); 4) Motor Aspects of Experiences of Daily Living (MDS-UPDRS, part II); 5) Fatigue (FSS); 6) Self-esteem (RSES); 7) Sleep disorder (PDSS); 8) Couple relationship quality (DAS); 9) Depressive signals (BDI); 10) Short-term sexual health by International Index of Erectile Function (IIFE); and 11) Long-term sexual health by Sexual Quotient-Male (SQ-M). Results: Our results showed that although several motor, non-motor, and social factors were correlated with SH, only motor disability levels in daily living predicted short-term SH and erectile dysfunction, while only depression predicted long-term SH in MwPD. Age, disease onset, and medication daily dosage were not correlated with SH. Conclusions: Our findings confirm that multidimensional factors can affect the SH of MwPD and emphasize that only a multi-professional team can offer proper care to improve SH in MwPD.
Hyperbilirubinemia screening and treatment in neonates born prior to 35 weeks of gestation
Authors: Khan S. , Coo H. , Khurshid F. 
Published: February 2024

BACKGROUND: Guidelines on when to screen for neonatal hyperbilirubinemia apply to infants born at 35 weeks or later of gestation. It is unknown whether infants born earlier would benefit from similar guidelines. Our objective was to examine hyperbilirubinemia screening and phototherapy prescription among early preterm infants during the first 6 days of life. METHODS: We reviewed the charts of 193 infants born prior to 35 weeks of gestation who were admitted to a tertiary care NICU in Southeastern Ontario in 2018–2019. Information on total serum bilirubin (TSB) measurements over each 12-hour interval during the first six days of life and the treatment decision (no treatment, initiate, continue, or stop phototherapy) was extracted. We also examined what proportion of infants were prescribed phototherapy during each 12-hour interval. RESULTS: Of 1006 TSB measurements performed over the first 6 days of life, 605 were done to determine whether phototherapy should be initiated. Treatment was prescribed in 275 instances (45%). A higher proportion of infants born prior to 28 weeks of gestation required phototherapy in the first 12 hours of life (37%) compared to those born at 28–32 weeks (20%) and 33–34 weeks (5.7%). CONCLUSIONS: Our results suggest that TSB measurements are often poorly timed to detect treatment need in infants born prior to 35 weeks of gestation. This unnecessarily increases the risk of complications from phlebotomy and is an ineffective use of health care resources. There is a need to develop guidelines to optimize hyperbilirubinemia screening among early preterm infants.
Knowledge and Attitudes in Pain Relief Management Among Private Hospital Nurses
Authors: Yee Bit-Lian  , Rosnida Abu Bakar  , Puteri-AdistiJamil  
Published: February 2024

For both nurses and patients, effective pain relief management is critical. Relieving patients’ pain and suffering are considered the responsibility of nurses. A cross-sectional descriptive study was conducted. The Nurses Knowledge and Attitude Regarding Pain Questionnaire was used to measure the nurses’ level of knowledge and attitude toward pain assessment and management. The results showed a lack of knowledge among nurses regarding pain relief management. It started with the fundamental question regarding the usage of the vital sign as reliable indicators of the intensity of a patient’s pain. 90.6% (145) of the nurses answered ‘True’, but the correct answer was ‘False’, and only 9.4% (15) of the nurses gave the correct answer. We found out that 60% (96) of nurses believed that patients should not receive opioid treatment even if they are in pain. This study discovered that the level of knowledge on pain relief management among nurses in the private hospital was inadequate. The patients should receive appropriate treatment to relieve the pain regardless of their history of substance abuse. This perception on the nurses could prevent some of the patients from their right to being pain-free.
The Coherence of Smoking Behavior Towards Acute Respiratory Infection Cases in Toddlers
Authors: Sharfina Dirayati , Fauziah  
Published: February 2024

Preschool children have weak and imperfect immunity systems making them prone to ARI (Acute Respiratory Infection) diseases. One of the causes is family's member smoking behaviour which causes the number of ARI cases in preschool children. This research aims to determine the coherence of family members' smoking behaviour towards ARIs cases in children aged 3-5 years old. It used a cross-sectional study design and purposive sampling techniques with 34 children. The population of this study is the preschool children within the working area of Kampung Baru Community Health Center, Tanjung Balai city. The research results showed that the smoking behaviour of the family members is categorized as heavy smokers. The ARI cases showed that most children prone to the ARI diseases. Also, the significant coherence of family members' smoking behaviour towards ARI cases in children aged 3-5 years old showed a value of p - 0.0001 < a = 0.05. This research suggests that the Kampung Baru Community Health Center should keep providing health education and socialize the family to not smoke around the children to prevent ARI cases to them.