bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH GAYA MENGAJAR DOSEN, PERILAKU BELAJAR DAN KUALITAS LAPORAN KEUANGAN TERHADAP TINGKAT PEMAHAMAN AKUNTANSI
Authors: Oktaviani Felinka Nadia , Sugiarti Sugiarti , Pujiastuti Titiek 
Published: March 2024

<p>Abstract</p><pre> The research objective was to determine the effect of lecturer teaching style, student learning behavior and the quality of financial statements on the level of accounting comprehension (studies in undergraduate students of all private universities in surakarta), both partially and simultaneously. The population in this study were all students majoring in undergraduate accounting at 9 private universities in Surakarta from semester 4 to above. The total population is 2,804. The sample used in this study were 350 respondents. Samples were selected using purposive sampling method. The method used in this research is multiple linear regression. The results of this study are: 1) The teaching style of the lecturer has no effect on the level of accounting understanding, 2) The learning behavior of students has no effect on the level of accounting understanding, and 3) the quality of financial reports has an effect on the level of accounting understanding.</pre><p> </p><p>Keywords: The Level of Accounting Understanding, Lecturer Teaching Style, Learning Behavior, Quality of Financial Statements.</p><p>Abstrak</p><p>Tujuan penelitian adalah untuk mengetahui pengaruh gaya mengajar dosen, perilaku belajar mahasiswa dan kualitas laporan keuangan terhadap tingkat pemahaman akuntansi (studi pada mahasiswa jurusan s1 akuntansi seluruh perguruan tinggi swasta di surakarta), baik secara persial maupun simultan. Populasi di dalam penelitian ini adalah seluruh mahasiswa jurusan S1 akuntansi yang terdapat pada 9 perguruan tinggi swasta di Surakarta dari semester 4 sampai dengan atas. Jumlah populasi sebanyak 2.804. Sampel yang digunakan didalam penelitian ini adalah 350 responden. Sample dipilih menggunakan metode purposive sampling. Metode yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil dari penelitian ini adalah: 1) Gaya mengajar dosen tidak berpengaruh terhadap tingkat pemahaman akuntansi, 2) Perilaku belajar mahasiswa tidak berpengaruh terhadap tingkat pemahaman akuntansi, dan 3) kualitas laporan keuangan berpengaruh terhadap tingkat pemahaman akuntansi.</p><p> </p><p>Kata Kunci: Tingkat Pemahaman Akuntansi, Gaya Mengajar Dosen, Perilaku Belajar, Kualitas Laporan Keuangan</p><p> </p>
KEPATUHAN WAJIB PAJAK ORANG PRIBADI DITINJAU DARI ASPEK PENERAPAN E-SYSTEM, SOSIALISASI PERPAJAKAN, DAN SANKSI PAJAK
Authors: Safitri Nira Ramadhany , Aisyiah Helti Nur 
Published: March 2024

<p>Abstract</p><p>This study aims to analyze the effect of the application of e-system (e-registration, e-filing, and e-billing), tax socialization, and tax sanction on taxpayers compliance. The type of this research is quantitative. The population in this study were individual taxpayers registered in the KPP Pratama Boyolali. The sampling technique applied in this research was purposive sampling method. The number of samples obtained was 60 taxpayers. The data collection technique used a questionnaire. The data used in this study were primary data. The data analysis technique applied was multiple linear regression analysis assisted by the program of SPSS 23.0 for windows. The results of this study showed that the application of e-registration, e-filing, and tax socialization has a positive effect on taxpayer compliance, while the application of e-billing and tax sanction has no effect on taxpayer compliance.</p><p> </p><p>Keywords: taxpayer compliance, e-registration, e-filing, e-billing, tax socialization, and tax sanction</p><p><br /> Abstrak</p><p>Penelitian ini bertujuan untuk menganalisis pengaruh penerapan e-system (e-registration, e-filing, dan e-billing), sosialisasi perpajakan, dan sanksi perpajakan terhadap kepatuhan wajib pajak. Jenis penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Boyolali. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Jumlah sampel yang diperoleh sebanyak 60 wajib pajak. Teknik pengumpulan data menggunakan kuesioner. Data yang digunakan dalam penelitian ini adalah data primer. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan bantuan program SPSS 23.0 for windows. Hasil penelitian ini menunjukkan bahwa penerapan e-registration, e-filing, dan sosialisasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak, sedangkan penerapan e-billing dan sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak.</p><p> </p><p>Kata kunci: kepatuhan wajib pajak, e-registrasi, e-filing, e-billing, sosialisasi perpajakan, dan sanksi perpajakan</p><p> </p>
UPAYA MENINGKATKAN PEMAHAMAN KONSEP DAN KEMAMPUAN BERPIKIR KREATIF MELALUI MODEL PROBLEM BASED LEARNING PADA MATA PELAJARAN SPREADSHEET
Authors: Indriyani Valentina , Susilaningsih Susilaningsih , Muchsini Binti 
Published: March 2024

<p>ABSTRACT</p><p> </p><p>The purpose of this study was to improve conceptual understanding and creative thinking skills in spreadsheet subjects using the e-learning-based PBL model for class X Accounting 3 students at SMK Surakarta. This research is a classroom action research (CAR). The subject of this research is class X Accounting 3 SMK Surakarta. The data collection techniques used were observation, tests and documentation. The validity test of the instrument was content validity. The data analysis technique used is quantitative data analysis and qualitative data analysis. This research was conducted in two cycles consisting of planning, action, observation and reflection. The results showed that implementation of the PBL model it was able to improve students' conceptual understanding and creative thinking skills. Increased understanding of the concept can be seen from the percentage of students completeness. In pre-action, 25% increased in cycle I to 59% and 81% in cycle II. The increase in creative thinking skills of students has increased from the less creative category in the first cycle to the creative category in the second cycle. The percentage of each indicator in cycle II, namely fluency of 80.2%, flexibility of 77.9%, originality of 77.1%, and elaboration of 77%.</p><p> </p><p>Keywords: Problem Based Learning, conceptual understanding, creative thinking skills.</p><p>ABSTRAK</p><p>Tujuan penelitian ini adalah meningkatkan pemahaman konsep dan kemampuan berpikir kreatif pada mata pelajaran spreadsheet menggunakan model PBL berbasis e-learning pada peserta didik kelas X Akuntansi 3 di SMK Surakarta. Penelitian ini merupakan penelitian tindakan kelas (PTK). Subjek penelitian ini adalah kelas X Akuntansi 3 SMK Surakarta. Teknik pengumpulan data yang digunakan adalah observasi, tes dan dokumentasi. Uji validitas instrumen yang digunakan adalah validitas isi. Teknik analisis data yang digunakan adalah analisis data kuantitatif dan analisis data kualitatif. Penelitian ini dilakukan dua siklus yang terdiri dari perencanaan, tindakan, observasi dan refleksi. Hasil penelitian menunjukkan bahwa penerapan model PBL mampu meningkatkan pemahaman konsep dan kemampuan berpikir kreatif peserta didik. Peningkatan pemahaman konsep dapat dilihat dari persentase ketuntasan peserta didik. Pada pra tindakan sebesar 25% mengalami peningkatan pada siklus I menjadi 59% dan 81% pada siklus II. Peningkatan kemampuan berpikir kreatif peserta didik mengalami peningkatan dari kategori kurang kreatif pada siklus I menjadi kategori kreatif pada siklus II. Persentase setiap indikator pada siklus II yaitu fluency sebesar 80,2%, flexibility sebesar 77,9%, originality sebesar 77,1%, dan elaboration sebesar 77%.</p><p> </p><p>Kata kunci: Problem Based Learning, pemahaman konsep, kemampuan berpikir kreatif.</p><p> </p>
HUBUNGAN ANTARA TEKANAN AKADEMIK, KESEMPATAN, RASIONALISASI, DAN KEMAMPUAN INDIVIDU DENGAN PERILAKU KECURANGAN AKADEMIK MAHASISWA PENDIDIKAN AKUNTANSI SE-SOLO RAYA
Authors: Wahyuni Sri , Susilaningsih Susilaningsih , Susanti Asri Diah 
Published: March 2024

<p>ABSTRACT</p><p> This study aims to examine the relationship between academic pressure, opportunity, rationalization, and individual abilities partially or simultaneously with student academic fraud behavior. The research method used is the descriptive quantitative correlational approarch. The population of this research is active students of Accounting Education University X and University Y class of 2017 and 2018 which amounted to 463 students. Sample of research were 215 students was calculated using the Slovin formula and taken using a convenience sampling technique. Data collection using questionnaires and documentation. Data analysis used simple correlation test, multiple correlation test, and multiple regression analysis. The results showed that there was a positive and significant relationship between opportunity; rationalization; and individual abilities partially with student academic fraud, while academic pressure shows a positive and not significant relationship partially with students’ academic fraud behavior. There is a positive and significant relationship between academic pressure, opportunity, rationalization, and individual ability simultaneously with student academic fraud. Multiple linear regression model equation Y = 16,581 + 0,005 X1 + 0,163 X2 + 0,144 X3 + 0,15 X4.</p><p>Keyword: The fraud diamond theory, academic fraud, academic pressure, opportunity, rationalization, and individual ability.</p><p>ABSTRAK</p><p>Penelitian ini bertujuan untuk menguji hubungan antara tekanan akademik, kesempatan, rasionalisasi, dan kemampuan individu secara parsial maupun secara simultan dengan perilaku kecurangan akademik mahasiswa. Metode penelitian yang digunakan yaitu deskriptif kuantitatif pendekatan korelasional. Populasi penelitian ini yaitu mahasiswa aktif Pendidikan Akuntansi Universitas X dan Universitas Y angkatan 2017 dan 2018 yang berjumlah 463 mahasiswa. Sampel sebanyak 215 mahasiswa yang yang diperhitungkan menggunakan rumus slovin dan diambil menggunakan teknik convenience sampling. Pengumpulan data menggunakan angket dan dokumentasi. Analisis data menggunakan uji korelasi sederhana, uji korelasi ganda, dan analisis regresi ganda. Hasil penelitian menunjukkan terdapat hubungan positif dan signifikan antara kesempatan; rasionalisasi; dan kemampuan individu secara parsial dengan perilaku kecurangan akademik mahasiswa, sedangkan tekanan akademik menunjukkan hubungan positif dan tidak signifikan secara parsial dengan perilaku kecurangan akademik mahasiswa. Terdapat hubungan positif dan signifikan antara tekanan akademik, kesempatan, rasionalisasi, dan kemampuan individu secara simultan dengan perilaku kecurangan akademik mahasiswa. Model persamaan regresi linier ganda Y= 16,581 + 0,005 X1 + 0,163 X2 + 0,144 X3 + 0,15 X4.</p><p>Kata Kunci: Teori fraud diamond, kecurangan akademik, tekanan akademik, kesempatan, rasionalisasi, dan kemampuan inividu.</p><p> </p>
HUBUNGAN ADVERSITY QUOTIENT DAN DUKUNGAN SOSIAL DENGAN PRESTASI AKADEMIK MAHASISWA DALAM MATA KULIAH PENGANTAR AKUNTANSI DI UNIVERSITAS SEBELAS MARET SURAKARTA
Authors: Dewi Silvia , Susilaningsih Susilaningsih , Nurhaini Lies 
Published: March 2024

<p>ABSTRACT</p><p> This objectives of this research was to find out the correlation of adversity quotient and social support partially or simultaneously with academic achievement in introductory accounting courses. This type of research is quantitative correlational research. The population in this study was the students of Sebelas Maret University who had taken introductory accounting courses totaling 610 students. The sample taken by using proportional random sampling technique. Data collection techniques used are documentation for the value of introductory accounting courses, questionnaires for adversity quotient scores and social support. The data analysis technique uses product moment correlation and multiple correlation. The results showed that there was a positive and significant adversity quotient and social support partially or simultaneously with student academic achievement in introductory accounting courses.</p><p> </p><p>Keywords: Adversity Quotient, Social Support, Academic Achievement in Introductory Accounting Courses</p><p> </p><p>ABSTRAK</p><p>Penelitian ini bertujuan untuk mengetahui hubungan positif adversity quotient dan dukungan sosial secara parsial maupun simultasn dengan prestasi akademik mata kuliah pengantar akuntansi. Jenis penelitian ini adalah penelitian kuantatif korelasional. Populasi dalam penelitian ini adalah mahasiswa Universitas Sebelas Maret yang telah menempuh mata kuliah pengantar akuntansi berjumlah 610 mahasiswa. Sampel diambil dengan menggunakan teknik propotional random sampling. Teknik pengumpulan data yang digunakan adalah dokumentasi untuk nilai mata kuliah pengantar akuntansi, kuesioner untuk skor adversity quotient dan dukungan sosial. Teknik analisis data menggunakan analisis koefisien korelasi product moment dan korelasi ganda. Hasil penelitian menunjukkan bahwa adversity quotient dan dukungan sosial secara parsial maupun simultan memiliki hubungan positif dan signifikan dengan prestasi akademik mahasiswa pada mata kuliah pengantar akuntansi.</p><p> </p><p>Kata Kunci: Adversity Quotient, Dukungan Sosial, Prestasi Akademik pada Mata Kuliah Pengantar Akuntansi</p><p> </p>
KEEFEKTIFAN MEDIA FLANEL DAN LEMBAR KERJA UNTUK MENINGKATKAN KEMAMPUAN KONSEP GEOMETRI
Authors: Fauziyah Khofifah Nurul , Prahesti Swantyka Ilham 
Published: March 2024

<p>Media papan flanel merupakan salah satu media pembelajaran di RA/TK yang mampu mengembangkan potensi yang ada pada anak usia dini sebagai langkah pertama dalam membentuk kemampuan pengembangan kognitif anak khususnya mengenal bentuk geometri. Penelitian ini juga bertujuan untuk meningkatkan kemampuan berpikir dan berkolaborasi anak dalam menggunakan informasi. Secara umum, penelitian ini bertujuan untuk membandingkan bahan ajar yang digunakan untuk mengembangkan konsep geometri pada anak usia 4-5 tahun. Secara khusus, penelitian ini bertujuan untuk mengevaluasi pengaruh media papan flanel terhadap pengembangan konsep geometri anak. Penelitian ini menggunakan berbagai jenis metode penelitian kuantitatif dengan desain penelitian <em>pre-eksperimental tipe group pretest-posttest design</em>. Metode pengumpulan data melalui observasi, wawancara, dokumentasi dan pre test dan post test. Teknik analisis data menggunakan metode statistik. Simpulan Hasil dari Test Kelas 2 yang digunakan untuk mengukur pengembangan konsep geometri pada anak usia 4-5 tahun menunjukkan bahwa rata-rata skor pada Kelas Tes 1 adalah 34,3667, sementara rata-rata skor pada Kelas Tes 2 adalah 28,9000. Hal ini menunjukkan bahwa anak-anak yang menggunakan media papan flanel (Kelas 1) unggul dalam pengerjaan dua kali ujian dibandingkan dengan kelompok lainnya.</p>
Hubungan Antara Kemampuan Koordinasi Mata Tangan Dan Koordinasi Mata Kaki Terhadap Hasil Indeks Prestasi Komulatif Mahasiswa Fakultas Ilmu Keolahragaan Universitas Negeri Jakarta
Authors: Soemaredjo Bambang sujiono 
Published: March 2024

ABSTRAK
Penelitian bertujuan untuk mengetahui adanya hungan antara skor koordinasi mata-tangan dan Koordinasi Mata-kaki terhadap Hasil Indeks Prestasi Mahasiswa. Penelitian ini mengggunakan sampling mahasiswa yang terdaftar sebagai mahasiswa Bimbingan Akademik (PA) pada semester 115. Disain Penelitian ini menggunakan metode Korelasi yang menghubungkan antara hasil tes Koordinasi Mata-tangan dan Koordinasi Mata-kaki terhadap hasil Indeks Prestasi Komulatif mahasiswa. Hasil dari penelitian ini didapatkan : 1). Terdapat hubungan yang positif antara koordinasi mata-tangan dengan indeks prestasi komulatif (yang dijelaskan oleh koefisien korelasi sebesar 0,83 dan kontribusi koordinasi mata-tangan sebesar 0,68 melalui Ŷ = 79,08 + 0,8X1). 2). Terdapat hubungan yang positif antara koordinasi mata-kaki dengan indeks prestasi komulatif (yang dijelaskan oleh koefisien korelasi sebesar 0,83 dan kontribusi koordinasi mata-tangan sebesar 0,68 melalui Ŷ = 79,08 + 0,8X1). 3. Koordinasi mata-tangan dan koordinasi mata-kaki, baik secara individu atau bersama-sama, memberikan kontribusi yang signifikan terhadap indeks pencapaian kumulatif. Dilihat dari kontribusi yang diberikan oleh koordinasi mata-tangan 68% dan koordinasi mata-kaki 72% terhadap indeks pencapaian kumulatif, koordinasi mata-kaki lebih cenderung berkontribusi.
Kata Kunci: Koordinasi Mata-Tangan, Koordinasi Mata-Kaki, Indeks Prestasi
ABSTRACT
The study aims to find out the corelation of score of eye-hand and eye-foot coordination toward on the results of the cumulative achievement index of students. This study uses sampling of the student who This study uses a sampling of student groups who are enrolled in academic guidance in semester 115 . This study uses a correlation study that connects the results of the eye-hand coordination and eye-foot coordination test on the students' cumulative achievement index results. The results of this study are as follows: 1). there is a positive relationship between eye-hand coordination and cumulative achievement index (explained by the correlation coefficient of 0.83 and the contribution of eye-hand coordination of 0.68 through = 79.08 + 0.8X1). 2). there is a positive relationship between eye-foot coordination and cumulative achievement index (which is explained by the correlation coefficient of 0.83 and the contribution of eye-hand coordination of 0.68 through = 79.08 + 0.8X1). 3). Eye-hand coordination and eye-foot coordination, either individually or together, make a significant contribution to the cumulative achievement index. Judging from the contribution made by eye-hand coordination 68% and eye-foot coordination 72% to the cumulative achievement index, eye-foot coordination is more likely to contribute.
Keywords: Eye-Hand Coordination, Eye-Foot Coordination, Achievement Index Result
Threats of abiotic factors to the germination of Salicornia europaea L. and the measures for wetland species conservation
Authors: LUO ZIJUN , Li Qiufen , Tian Wenjie , Chi Saisai , Sun Bo , Chen Jufa 
Published: March 2024

Abstract

Salicornia europaea L. is a salt-tolerant wetland plant with great economic value, but the population of S. europaea has been drastically reduced because its survival environment is seriously threatened. In this study, from the perspective of the germination stage of S. europaea, the relationship between the germination of S. europaea and different abiotic factors was investigated, the possible causes of environmental changes leading to the degradation of this species in coastal wetlands was explored, and the direction of wetland restoration, and optimized the conditions for artificial germination of S. europaea seeds was proposed. The results showed that S. europaea was sensitive to changes of GA3 concentration, salinity and temperature during the germination stage, the effect of water immersion treatment on seed germination was concentrated in the late stage of germination, and high salinity, low temperature and prolonged submergence of the seeds all led to limited seed germination. Meanwhile, the combination of analytic hierarchy process and orthogonal experiments were used to screen the range of these factors and the combination of optimal germination conditions, The optimal combined germination conditions was identified as 2000 mg/L gibberellin, 5‰ culture salinity, 20 ℃ culture temperature and 12-hour soaking time. and was validated having practical significance. In conclusion, the results of this study provide an insight to the relationship between degradation of wetland plant populations and abiotic factors, and help in the conservation of plant diversity and the domestication and utilization of wild wetland plants.
Fast renormalizing the structures and dynamics of ultra-large systems via random renormalization group
Authors: Xu Yizhou , Tian Yang , Sun Pei 
Published: March 2024

Abstract
Criticality and symmetry, studied by the renormalization groups, lie at the heart of modern physics theories of matters and complex systems. However, surveying these properties with massive experimental data is bottlenecked by the intolerable costs of computing renormalization groups on real systems. Here, we develop a time- and memory-efficient framework, termed as the random renormalization group, for renormalizing ultra-large systems (e.g., with millions of units) within minutes. This framework is based on random projections, hashing techniques, and kernel representations, which support the renormalization governed by linear and non-linear correlations. For system structures, it exploits the correlations among local topology in kernel spaces to unfold the connectivity of units, identify intrinsic system scales, and verify the existences of symmetries under scale transformation. For system dynamics, it renormalizes units into correlated clusters to analyze scaling behaviours, validate scaling relations, and investigate potential criticality. Benefiting from hashing-function-based designs, our framework significantly reduces computational complexity compared with classic renormalization groups, realizing a single-step acceleration of two orders of magnitude. Meanwhile, the efficient representation of different kinds of correlations in kernel spaces realized by random projections ensures the capacity of our framework to capture diverse unit relations. As shown by our experiments, the random renormalization group helps identify non-equilibrium phase transitions, criticality, and symmetry in diverse large-scale genetic, neural, material, social, and cosmological systems.
Multiphenotypic sinonasal carcinoma with adenoid cystic features: reporting a rare case.
Authors: Zou xi 
Published: March 2024

Abstract
Multiphenotypic sinonasal carcinoma with adenoid cystic features (MSCAC) is an uncommon and aggressive malignancy that primarily affects the sinonasal tract. It is characterized by a varied histological appearance, exhibiting similarities to both adenoid cystic carcinoma (ACC) and other sinonasal malignancies. MSCAC presents a diagnostic challenge due to its histological features that overlap with other tumors, emphasizing the importance of accurate diagnosis for appropriate management and prognosis. Here, we present the case of a 49-year-old male with no notable medical history, who presented to the Emergency department with nasal bleeding. A biopsy revealed a tumor displaying a prominent basaloid component, accompanied by high mitotic activity and necrosis, an adenoid cystic-like component, and a non-keratinizing squamous cell component. Immunohistochemistry was performed and supported the diagnosis of multiphenotypic sinonasal carcinoma with adenoid cystic features. In conclusion, MSCAC is a rare and aggressive malignancy of the sinonasal tract. Its diverse histological appearance and overlapping features with other tumors present diagnostic challenges. This abstract provides an overview of MSCAC, highlighting its clinical presentation, histopathological characteristics, diagnostic challenges, and treatment options. Further research and collaboration among experts are necessary to enhance our understanding of this uncommon malignancy and develop standardized diagnostic and therapeutic approaches.