bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Kejujuran dan Pengendalian Internal terhadap Pencegahan Kecurangan
Authors: Kamila Zahra , Hartanto Rudy , Maemunah Mey 
Published: March 2024

Abstract. This research aims to investigate the influence of honesty and internal control on fraud prevention. The study employs a descriptive and verificative method with a quantitative approach. The chosen population for this research consists of Micro, Small, and Medium Enterprises (UMKM) in the city of Bandung. The sample selection technique involves Non-Probability Sampling, specifically utilizing Purposive Sampling. Data collection is conducted through the use of a questionnaire, with a total of 50 respondents employed in UMKM in the city of Bandung. Hypothesis testing in this study employs the statistical tool Structural Equation Modeling (SEM) based on variance, utilizing the Partial Least Squares (PLS) method through SmartPLS 3.0 software. Based on the testing conducted, the research results indicate that both Honesty and Internal Control have a significant influence on fraud prevention.
Keywords: Honesty, Internal Control and Fraud Prevention
Abstrak. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kejujuran dan pengendalian internal terhadap pencegahan kecurangan. Penelitian ini menggunakan metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Populasi yang dipilih dalam penelitian ini adalah Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Bandung. Teknik pemilihan sampel menggunakan teknik Non Probability Sampling dengan menggunakan teknik Purposive Sampling. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuisioner dengan jumlah responden sebanyak 50 orang yang bekerja di UMKM Kota Bandung. Pengujian Hipotesis pada penelitian ini yaitu menggunakan alat uji statistik berupa Structural Equation Modeling (SEM) berbasis variance dengan metode Partial Leas Square (PLS) melalui software SmartPLS 3.0. Berdasarkan hasil pengujian yang dilakukan, hasil penelitian menunjukan bahwa Kejujuran dan Pengendalian Internal berpengaruh signifikan terhadap Pencegahan Kecurangan.
Kata Kunci: Kejujuran, Pengendalian Internal dan Pencegahan Kecurangan
Pengaruh Etika Wajib Pajak, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan
Authors: 10090120061 M Riszky Apriliansyah saputra , Nunung Nurhayati  
Published: March 2024

Abstract. One of the events that occurred in 2019 was a decrease in state income from equity sources, including land and building tax revenues. The aim of this research is to determine the influence of taxpayer ethics and taxpayer awareness on taxpayer compliance in paying land and building taxes. Quantitative verification methods are used. This research applies primary data through distributing questionnaires. In this research, 12,185 land and building tax payers in Sumur Bandung District were taken as subjects. In this study, a non-probability sample was taken using a convenience sampling technique, with 60 respondents. The SMARTPLS 3.0 SEM model was used for data analysis. The results of the research show that taxpayer ethics has a positive influence on taxpayer compliance, and taxpayer awareness has a positive influence on taxpayer compliance and also has a large influence on taxpayer compliance.
Abstrak. Salah satu peristiwa yang terjadi pada tahun 2019 adalah penurunan pendapatan negara dari sumber ekuitas, termasuk penerimaan pajak bumi dan bangunan. Tujuan dari penelitian ini adalah untuk menentukan pengaruh etika wajib pajak, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan. Metode verifikatif kuantitatif digunakan. Penelitian ini menerapkan data primer melalui penyebaran kuesioner. Dalam penelitian ini, 12.185 wajib pajak bumi dan bangunan di Kecamatan Sumur Bandung diambil sebagai subjek. Dalam penelitian ini, sampel non-probability diambil menggunakan teknik convenience sampling, dengan 60 responden. Model SEM SMARTPLS 3.0 digunakan untuk analisis data. Hasil penelitian menunjukkan bahwa etika wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak, dan kesadaran wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak juga memiliki pengaruh yang besar terhadap kepatuhan wajib pajak.
Pengaruh Kinerja Lingkungan dan Tingkat Leverage terhadap Pengungkapan Emisi Karbon
Authors: 10090120133 Tias Khalifah Ruliandini , Yuni Rosdiana  
Published: March 2024

Terjadinya perubahan iklim yang terjadi akhir-akhir ini di berbagai tempat terutama di Indonesia. Fenomena tersebut merupakan bentuk dari kerusakan lingkungan yang berasal dari jumlah emisi yang dihasilkan tinggi yang diakibatkan dari aktivitas manusia. Aktivitas operasional perusahaan menjadi salah satu faktor yang memiliki dampak besar pada perubahan iklim tersebut. Pengungkapan emisi karbon suatu bentuk yang dilakukan perusahaan untuk menginformasikan terkait emisi yang dihasilkan. Dengan pengungkapan lingkungan ini dapat membantu masyarakat dalam menilai perusahaan terkait aktivitas opersaionalnya yang berdapampak pada lingkungan. Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan dan tingkat leverage terhadap pengungkapan emisi karbon pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2017-2022. Dalam penelitian ini metode yang digunakan adalah verifkatif dengan pendekatan kuantitatif, menggunakan sumber data sekunder dengan teknik dokumentasi. Analisis yang digunakan menggunakan regresi linear berganda menggunakan program eviews. Hasil dalam penelitian ini, menunjukkan bahwa kinerja lingkungan memiliki pengaruh yang signifikan terhadap pengungkapan emisi karbon. Sedangkan, variabel tingkat leverage menunjukkan adanya pengaruh terhadap pengunkapan emisi karbon.

Climate change has been occurring lately in various places, especially in Indonesia. This phenomenon is a form of environmental damage that comes from the high amount of emissions produced due to human activities. The company's operational activities are one of the factors that have a major impact on climate change. Disclosure of carbon emissions is a form that companies do to inform related emissions produced. With this environmental disclosure, it can help the public in assessing companies related to their operational activities that have an impact on the environment. This study aims to examine the effect of environmental performance and leverage level on carbon emission disclosure in energy sector companies listed on the Indonesia Stock Exchange in 2017-2022. In this study, the method used is verification with a quantitative approach, using secondary data sources with documentation techniques. The analysis used uses multiple linear regression using the eviews program. The results in this study show that environmental performance has a significant influence on the disclosure of carbon emissions. Meanwhile, the leverage level variable shows an influence on the disclosure of carbon emissions.
Analisis Konten Aqidah Akun Tiktok Husain Basyaiban
Authors: Tania Muflihatun Nisa  , Ida Afidah  
Published: March 2024

Abstract. TikTok application is a social media application that makes it easy for users to share short videos with several features including filters, music and questions and answers as supporting features. The Tiktok application is known as entertainment, but nowadays various content ideas are found. One of them is Da'wah content. The Tiktok @kadamsidik00 account mostly contains content that contains da'wah or motivational messages. This study aims to determine the aqidah content and analyze the aqidah content on the @kadamsidik00 account. In this qualitative research, the author uses the content analysis method. The results of this study indicate that the video content contained in Husain Basyaiban's account contains aqidah messages that have an important role in the process of shaping human character, which behaves according to Islamic teachings, and upholds Islamic values. including related to shirk, qada and qadar, the law of disbelieving someone, the law of believing in rain charmers, and others. the content tries to provide positive impressions and invites followers to live in accordance with Islamic teachings.
Abstract. Aplikasi tiktok yaitu aplikasi media sosial yang memudahkan penggunanya untuk berbagi video pendek dengan adanya beberapa fitur diantaranya adalah filter, musik dan tanya jawab sebagai fitur pendukung. Aplikasi Tiktok dikenal sebagai hiburan, namun saat ini macam ide konten ditemukan. Salah satunya adalah konten Dakwah. Pada akun Tiktok @kadamsidik00 sebagian besar berisi konten yang mengandung pesan dakwah atau motivasi. Penelitian ini bertujuan untuk mengetahui konten aqidah serta analisis konten aqidah pada akun @kadamsidik00. Dalam penelitian ini kualitatif, penulis menggunakan metode analisis isi (Content Analysis). Hasil penelitian ini menunjukan bahwa video konten yang terdapat di dalam akun Husain Basyaiban terdapat pesan aqidah yang memiliki peranan penting dalam proses membentuk karakter manusia, yang berprilaku sesuai ajaran agama Islam, serta menjunjung tinggi nilai Islam. diantaranya terkait syirik, qada dan qadar, hukum mengkafirkan seseorang, hukum mempercayai pawang hujan, dan lain–lain. konten tersebut berusaha memberikan tayangan positif dan mengajak followers agar hidup berprilaku sesuai dengan ajaran Islam.
Evaluating Wall-Mounted Prompts to Facilitate Physical Activity-Related Discussion between Individuals with Cancer and Oncology Health Care Providers: A Pre-post Survey Study
Authors: Smith-Turchyn Jenna , Mukherjee Som D. , Tomasone Jennifer R. , Fong Angela J. , Nayiga Brenda Kibuka , Ball Elizabeth , Stouth Derek W. , Sabiston Catherine M. 
Published: March 2024

Purpose: To evaluate the use of wall-mounted prompts in facilitating physical activity (PA)-related discussions between individuals with cancer and oncology care providers. Methods: Individuals with cancer were approached to participate in a survey-based pre-post study. Half of participants ( n = 100) completed a survey prior to installation of wall-mounted prompts in clinic while the other half ( n = 100) completed a survey following installation of the prompts. Survey questions included content of PA-related discussion, satisfaction with PA education across treatment, and current PA level. The post-prompt survey also asked questions related to the prompt. Survey responses were analyzed using descriptive statistics. Chi-squared tests were performed to determine significance between timepoints. Results: One hundred participants completed the survey at each timepoint. A significant difference was found pre and post-prompt in the number of PA discussions occurring overall during care ( p = 0.03). Some participants (53%) were satisfied with the PA education received during treatment. There was no significant difference in occurrence of PA discussion ( p = 0.36) pre and post-prompt and no difference in PA behaviour was observed ( p = 0.130). Conclusions: Wall-mounted prompts may be effective in increasing the frequency of PA-related discussions between individuals with cancer and their oncology team across treatment. Additional strategies, such as easy referral to rehabilitation professionals, are also needed to facilitate safe and effective PA behaviour during and after cancer treatments.
Значення навчальної дисципліни «основи виховної діяльності вчителя фізичної культури» в професійному становленні фахівця з фізичного виховання
Authors: Дамзін Олександр 
Published: March 2024

In the process of getting acquainted with the content of the article, the reader is convinced of the need for a harmonious combination of the main scientific provisions of the theory of education, developed by theoreticians and practitioners of this important field in the late 19th - early 20th centuries, with the practice of the educational activity of a physical culture teacher. Without such a combination, the future physical culture teacher is formed as a pure subject specialist. And this is only a "part" of a teacher, since a full-fledged physical education teacher is a teacher who goes beyond the scope of his specialty, expanding them due to the expansion of his worldview, an important component of which is psychological and pedagogical competence, in particular in the field of education in its broad and narrow understanding. The article introduces the problems that arise in the organization of the educational work of a physical culture teacher during his professional activity; convinces of the need to systematize, expand and deepen knowledge of the theoretical foundations of education as a tool of educational activity, acquired during undergraduate studies; defines theoretical positions regarding the organization of educational interaction with students and ensuring its effectiveness; aims at gaining experience in educational influence based on the use of traditional and innovative methods, techniques and forms, in particular, the analysis of professionally directed video situations that reflect the main aspects of the educational activity of a physical culture teacher. All this collectively determines the expediency of including at the beginning of the 20th century in the curriculum of the educational and qualification level "specialist" the educational discipline "Fundamentals of the educational activity of the physical culture teacher". The necessity of studying this discipline has been proven, its content and features have been revealed in the preparation of students of the "specialist" educational qualification level in the field of "physical education". It is emphasized that the educational discipline "Fundamentals of the educational activity of the physical culture teacher" is an important discipline in the system of professional development of the future physical culture teacher as a specialist who must go beyond his narrow specialty and accumulate the experience that will help him create favorable conditions for ensuring effectiveness of his professional activity in its broadest sense.
Розвиток кооперативного навчання в США
Authors: Галузяк Василь , Макодай Олександр 
Published: March 2024

The article describes the history of the development of the theory and practice of cooperative learning in the United States of America. It is shown that cooperative learning appeared in the USA in response to the needs of social and pedagogical practice and developed under the influence of the philosophy of progressivism, educational reforms and the growing interest in the formation of an inclusive educational environment. The scientific origins of cooperative learning are considered: "progressivism" by J. Dewey, socio-psychological studies by K. Levin and M. Deutsch. The contribution to the development of the theory and practice of cooperative learning of the key representatives of this educational approach is clarified: D. Johnson, R. Johnson, E. Aronson, R. Slavin, K. Smith, and others. Three paradigms of cooperative learning research are described, in which attention is focused on different aspects of this phenomenon: the "effect" paradigm focuses on results, the "conditions" paradigm focuses on contextual factors that influence the effectiveness of joint learning, the "interaction" paradigm focuses on social and cognitive processes occurring during educational cooperation. Based on the analysis of pedagogical theory and educational practice, five main stages in the development of cooperative learning in the USA are distinguished: 1) the stage of initial conceptualization (1960s-1970s); 2) the stage of formalization and structuring (1970-1980s); 3) the stage of empirical research and performance testing (1980s-1990s); 4) stage of integration and differentiation (1990s-2000s); 5) the stage of integration into cooperative learning of modern digital and information technologies (2000s - until now). During these stages, views on cooperative learning have evolved from conceptualization and formalization to verification based on empirical research and integration into different educational and cultural contexts according to new educational needs.
Laziness and Stinginess
Authors: Allard Olivier 
Published: March 2024

Abstract
Care, in lowland South America, is an ethical practice that is constitutive of kinship relations. Drawing on the case of the Warao, an indigenous people of Venezuela, I complicate this link between care and kinship in two interrelated ways: first, by focusing on the impossibility of perfect care (the particularising orientation of care makes neglect inevitable); and second, by acknowledging that kinship must not only be made, but also unmade. Both strands of this argument contribute to an effort to show that the dark side of the care/kinship nexus is relationally productive. Since kinship relations are constituted by the memory of past acts of care and nurture, quarrels that arise from reciprocal accusations of laziness and stinginess trigger dynamics of separation with long-term implications. Care is remembered but its limits are also acknowledged, especially at death, and such reflexivity contributes to its properly ethical character.
Résumé
Dans les basses terres d'Amérique du Sud, le souci des autres (ou care) est une pratique éthique constitutive des relations de parenté. En m'appuyant sur le cas des Warao, un peuple autochtone du Venezuela, je complexifie ce lien entre care et parenté de deux manières interdépendantes : tout d'abord, en soulignant l'impossibilité de prendre parfaitement soin d'autrui (le souci des autres représentant une attention aux besoins spécifiques de personnes particulières, il est inévitable qu'il conduise à en négliger d'autres) ; ensuite, en reconnaissant que les relations de parenté doivent être créées mais aussi rompues. Les deux volets de cet argument représentent une tentative de montrer que le côté obscur du lien entre care et parenté est productif sur le plan relationnel. Dans la mesure où c'est la mémoire des actes nourriciers et de soin qui fonde les relations de parenté, les disputes suscitées par des accusations réciproques de paresse et de mesquinerie déclenchent des dynamiques de séparation qui ont des implications à long terme. On se souvient du care mais on reconnaît aussi ses limites, en particulier lors de la mort des personnes concernées, et cette réflexivité contribue à son caractère proprement éthique.
The Factor of Church-State Relations in Mission as exemplified by St. Boniface
Authors: Моисеев Евфимий 
Published: March 2024

Миссионерская деятельность англосаксонских монахов в континентальной Европе в период в конце VII — середине VIII столетия до сих пор остается малоизученной в отечественной церковно-исторической науке. В то же самое время влияние англосаксов на формирование церковной жизни на континенте в эпоху раннего средневековья было колоссальным и этот феномен заслуживает самого серьезного внимания.
The missionary activity of Anglo-Saxon monks in continental Europe during the late seventh to mid-eighth century is still little studied in domestic church-historical scholarship. At the same time the influence of the Anglo-Saxons on the formation of church life on the continent in the early Middle Ages was enormous and this phenomenon deserves the most serious attention.
Body Doubles: The Origins of the Fashion Mannequin
Authors: Matthews David Alison 
Published: March 2024

<p>This article traces the origins of the mannequin and challenges the gender assumptions it has been cloaked in. In nineteenth-century Paris, the fashion mannequin became a key technology in the construction of normative bodies, a principal “actor” in shaping current clothing cultures, and literally embodied debates over creativity and commodification. It locates the origins of the mannequin and the advent of live male fashion models in the bespoke tailoring practices of the 1820s, several decades before the female fashion model appeared on the scene. It ties the mannequin to larger shifts in the mass-production, standardization, and literal dehumanization of clothing production and consumption. As male tailors were put out of business by the proliferation of mass-produced clothing in standardized sizes, innovators like Alexis Lavigne and his daughter Alice Guerre-Lavigne made, marketed, and mass-produced feminized mannequins and taught tailoring techniques to and for a new generation of women. Starting in the 1870s and 80s, seamstresses used these new workshop tools to construct and drape innovative garments. Despite the vilification of the mannequin as a cipher for the superficiality and lack of individuality of fashionable displays in the modern urban landscape, early twentieth-century couturières like Callot Soeurs and Madeleine Vionnet ultimately used mannequins to produce genuinely creative clothing that freed the elite female body and allowed it new forms of mobility. </p>
KEMAMPUAN BERPIKIR KRITIS MATEMATIS SISWA SMK DITINJAU DARI TIPE KEPRIBADIAN MBTI
Authors: Nita Widyati Ananda  , Hamidah Suryani Lukman  , Nur Agustiani  
Published: March 2024

Tujuan penelitian ini adalah untuk mengetahui kemampuan berpikir kritis matematis siswa SMK ditinjau dari tipe kepribadian MBTI. Jenis penelitian pada penelitian ini yaitu penelitian kualitatif. Tes yang dilakukan yaitu tes angket kepribadian MBTI dan tes kemampuan berpikir kritis matematis.Teknik pengambilan subjek menggunakan purpose sampling , peneliti memilih 4 subjek yang terdiri dari 1 siswa tipe kepribadian INFP,1 siswa dengan tipe kepribadian INTP, 1 siswa dengan tipe kerpibadian INTJ, dan 1 siswa dengan tipe kepribadian INFJ untuk diberikan tes dan dilakukan wawancara. Data kemudian di analisis dengan langkahnya yaitu: reduksi data, penyajian data dan penarikan kesimpulan. Hasil analisis data menunjukan bahwa tipe kepribadian INTP dan INTJ memenuhi semua indikator kemampuan berpikir kritis. Tipe kepribadian INFP hanya memenuhi 3 indikator kemampuan berpikir kritis. Sedangkan tipe INFJ memenuhi semua indikator berpikir kritis hanya pada salah satu soal saja. Hasil dari penelitian ini menganjurkan kepada guru untuk lebih memperdulikan kemampuan berpikir kritis siswa agar mampu menyelesaikan masalah yang bersifat abstrak.
Implementasi Pompa Hidram di Desa Ngadireso Kabupaten Malang
Authors: Suwandono Purbo , Ismail Nova Risdiyanto , Tjahjono Ngudi 
Published: March 2024

Ngadireso Village, Poncokusumo District, has a water source from Umbulan Spring with a discharge of 1 m3/minute located in Ngadireso Hamlet, Ngadireso Village. The water needs of the residents of Ngadireso Village depend on the Umbulan water source. The location of residents' homes is above the source so that to pump water using an electric pump with electricity costs of ± Rp. 11,000,000, - every month. There were already 3 hydraulic pumps available before to help reduce the cost of electric pumps, but 2 ramp pumps were damaged so it was necessary to hold a hydraulic pump update. Ramp pumps are used to drain water to the main reservoir. With this hydraulic pump, the monthly contribution of residents for electricity pump payments decreases by 2 million every month, so monthly contributions also decrease.ABSTRAKDesa Ngadireso Kec. Poncokusumo memiliki sumber air dari mata air Umbulan dengan debit air sebesar 1 m3/menit yang berada di Dusun Ngadireso Desa Ngadireso. Sumber air Umbulan adalah satu-satunya sumber untuk memenuhi kebutuhan air warga desa. Lokasi rumah warga berada di atas sumber sehingga untuk manaikkan air menggunakan pompa listrik dengan pembiayaan sebesar Rp. 11.000.000,- setiap bulannya. Sudah tersedia tiga pompa hidram sebelumnya untuk membantu mengurangi biaya pompa listrik, namun terdapat kerusakan pada dua pompa hidram sehingga perlu diadakan pembaruan pompa hidram. Pompa hidram digunakan untuk memompa air dari sumber umbulan ke tandon utama. Dengan adanya pompa hidram ini maka iuran bulanan warga untuk pembayaran pompa listrik menurun sebesar 2 juta setiap bulan, sehingga iuran bulanan juga ikut menurun.