bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN PERENCANAAN PAJAK TERHADAP KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR ROKOK YANG TERDAFTAR DI BEI PERIODE 2018-2022
Authors: Mila Sari  , Khirstina Curry  
Published: April 2024

Kinerja keuangan adalah suatu usaha formal untuk mengevaluasi efisiensi dan efektivitas suatu perusahaan dalam memperoleh laba dan mengelola posisi kas tertentu. Dalam hal ini, kinerja perusahaan mencerminkan sejauh mana perusahaan berhasil melaksanakan rencana strategisnya. Selain itu, kinerja perusahaan juga mencakup analisis yang mengevaluasi seberapa besar perusahaan mengikuti aturan yang ditetapkan untuk penggunaan keluangan tempat dan benar. Penelitian ini bertujuan untuk menganalisis pengaruh Likuiditas, Ukuran Perusahaan, dan Perencanaan Pajak terhadap Kinerja Keuangan Perusahaan dalam Sub Sektor Rokok yang Terdaftar di Bursa Efek Indonesia periode 2018-2022. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan analisis menggunakan Eviews 9 dan data panel. Sampel yang digunakan dalam penelitian ini terdiri dari lima perusahaan dalam sub sektor rokok. Kesimpulan dari penelitian ini bahwa secara global likuiditas, ukuran perusahaan, dan perencanaan pajak berpengaruh terhadap kinerja keuangan perusahaan. Secara parsial, likuiditas dan ukuran perusahaan berpengaruh negatif terhadap kinerja keuangan perusahaan, dan perencanaan pajak berpengaruh positif kinerja keuangan perusahaan.
PENGARUH PRICE FAIRNESS, CONVENIENCE, DAN BRAND LOVE TERHADAP BRAND LOYALTY
Authors: Pratiwi Eka Nur , Pratomo Luki Adiati 
Published: April 2024

Tujuan dari penelitian ini adalah untuk melihat tiga faktor yang mempengaruhi loyalitas merek pada kedai kopi lokal: keadilan harga, kenyamanan, dan kecintaan merek. Karena data dikumpulkan hanya dalam jangka waktu dan periode tertentu, penelitian ini menggunakan data cross-sectional. Sample yang digunakan terdiri dari 150 orang yang telah mengunjungi kedai kopi lokal seperti Fore Coffee, Kopi Lain Hati, Kopi Kenangan, Kopi Kulo, dan Kopi Janji Jiwa setidaknya tiga kali dalam waktu enam bulan terakhir. Jenis kelamin, usia, pendidikan terakhir, pekerjaan, dan pendapatan per bulan adalah atribut responden dalam penelitian ini. Metode kuantitatif yang digunakan dalam penelitian ini diperoleh melalui kuisioner online. Untuk pengambilan sampel, teknik purposive non-probability digunakan. metode analisis data yang menggunakan program AMOS 23 dan metode Structural Equation Model (SEM). Hasil penelitian menunjukkan bahwa kenyamanan, keadilan harga, dan kecintaan merek meningkatkan loyalitas merek. Penelitian ini diharapkan dapat membantu manajer kedai kopi lokal mempertimbangkan hal-hal di atas. Untuk membuat pelanggan setia pada merek kedai kopi, perhatikan opsi seperti diskon dan meningkatkan kenyamanan. Terakhir, perusahaan kopi harus mengalokasikan sumber daya mereka untuk mengelola merek mereka, sehingga meningkatkan kecintaan dan loyalitas merek.
PROFITABILITAS, UKURAN PERUSAHAAN, DAN TIMELINESS BERPENGARUH TERHADAP TAX AVOIDANCE PADA SEKTOR CONSUMER NON-CYCLICALS TAHUN 2020-2022
Authors: Ardiansyah Farhan , Murtanto  
Published: April 2024

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, financial distress, ukuran perusahaan, dan timeliness terhadp tax avoidance pada perusahaan sektor consumers non-cyclicals yang terdaftar di bursa efek indonesia tahun 2020-2022, Apakah terdapat pengaruh secara langsung dan tidak langsung antar variabel dalam penelitian. Sampel dipilih dengan menggunakan metode purposive sampling. Total sampel yang digunakan dalam penelitian ini berjumlah 36 perusahaan sektor consumers non-cyclicals dengan periode penelitian 3 tahun. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda yang diolah menggunakan SPSS versi 22. Hasil dari penelitian ini menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap tax avoidance, leverage tidak berpengaruh signifikan terhadap tax avoidance, financial distress tidak berpengaruh signifikan terhadap tax avoidance dan ukuran perusahaan berpengaruh signifikan terhadap tax avoidance, timeliness berpengaruh signifikan terhadap tax avoidance. Penelitian ini dapat dijadikan sebagai bahan masukan dan juga informasi baik bagi perusahaan maupun pihak eksternal perusahaan, terutama calon investor yang akan menanamkan modalnya dan diharapkan melakukan pertimbangan dan lebih berhati-hati dalam mengambil keputusan terkait dengan manajemen pajak karena pengawasan untuk saat ini semakin ketat.
GREEN ACCOUNTING, GREEN INTELLECTUAL CAPITAL DAN PENGUNGKAPAN CORPORATE SOSIAL RESPONBILITY (CSR) MENINGKATKAN FIRM VALUE PADA INDUSTRI FOOD & BAVERAGE
Authors: Rumagit Valencia Zeheskia , Khomsiyah  
Published: April 2024

Penelitian ini mengacu pada permasalahan mengenai Nilai Perusahaan yang di pengaruhi berbagai faktor. Tujuannya untuk melihat apakah ada hubungan antara variable Green Accounting, Green Intellectual Capital maupun Pengungkapan Corporate Responbility Social (CSR) pada Nilai Perusahaan. Metode amalisis yang dipakai peneliti yaitu metode Ordinary Least Square berteknik Purposive Sampling yang berjumlah 75 sampel maupun data yang dipakai yakni data Laporan Keuangan, Laporan Tahunan (Annual Report) maupun Laporan Keberlanjutan (Sustainability Report) yang tercatat di BEI Tahun 2020-2022. Menurut hasil studi yang sudah dilakukan membuktikan bahwasanya variable Green Accounting, Green Intellectual Capital maupun Pengungkapan Corporate Responbility Social (CSR) berdampak positif pada Nilai Perusahaan. Green Accounting, Green Intellectual Capital dan Pengungkapan Corporate Responbility Social (CSR) dapat dipergunakan menjadi saran dan acuan untuk melakukan penilaian dan juga memahami beberapa hal yang berpotensi memengaruhi Firm Value.
CORPORATE GOVERNANCE MENINGKATKAN KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR PADA BURSA EFEK INDONESIA
Authors: Sufyenisa Rosdinillah , Khomsiyah  
Published: April 2024

Tujuan dari penelitian ini adalah untuk menguji Apakah Praktek corporate governance berpengaruh terhadap Kualitas Laporan Keuangan, Populasi yang digunakan dalam penelitian ini adalah perusahaan Food and beverages yang terdaftar di Bursa Efek Indonesia dari tahun 2018 sampai dengan tahun 2022. Jenis data yang digunakan adalah data sekunder, yaitu data berasal dari laporan tahunan perusahaan. Pengambilan sampel dalam penelitian ini adalah dengan menggunakan metode purposive sampling. Hasil pengujian hipotesis bahwa hanya terdapat 1 hipotesis yang di terima yaitu: Kepemilikan institusional berpengaruh positif terhadap kualitas laporan keuangan, sedangkan komisaris independent dan komite audit tidak berpengaruh terhadap kualitas laporan keuangan. Memberikan informasi bagi perusahaan bahwa hasil penelitian menunjukkan terdapat hubungan positif Kepemilikan institusional terhadap kualitas laporan keuangan. Memberikan informasi bagi para investor, penelitian ini diharapkan dapat menjadi bahan pertimbangan keputusan investasi. Penelitian ini diharapkan dapat menjadi tambahan pengetahuan teori yang sebelumnya ada mengenai good corporate governance dan kualitas laporan keuangan. Penelitian selanjutnya diharapkan dapat menjadi referensi mengenai good corporate governance dan kualitas laporan keuangan sekaligus pedoman dalam melakukan penelitian selanjutnya terkait dengan good corporate governance.
Catastrophic Ecological Projections in J.G. Ballard's The Drought
Authors: Ibrahim Musaab Natiq , Hasan Wasan Ali 
Published: April 2024

James G. Ballard (1930-2009) is regarded as a strong critic of materialism and commercialization amid rapid industrialization and is connected with a new generation of dystopian fiction for creating a largely post-apocalyptic world. In his work, he speculates on the type of catastrophe that would befall humanity as a consequence of modifications in the inhuman ecosystem due to contamination and industrialization. Ballard attempts to highlight the impact of human actions on nonhumans and environmental catastrophes on humankind by producing apocalyptic books in which the planet is wrecked by drought, floods, windstorms, or crystalline lattice. Ballard depicts a desolate world intimidated by a drastic climatic transition in The Drought (1965), a dystopian narrative that was first authored in 1964 under the headline The Burning World. This was caused by the worldwide discharge of toxic substances and manufacturing effluents into river systems and ocean water, which prevented rain and evapotranspiration due to an oceanic sheet of plastic. This paper seeks to examine The Drought as an ecology apocalypse that examines the interaction between humanity and nature. To accomplish this, the Eco criticism concept will be used in Larchmont, a waterfront community on the U.S. east coastline, where a 10 years drought is taking place.
The Influence of Place and Ideas on the Creativity of the English Writer Virginia Woolf
Authors: Mahmoud Ihsan Mudhar 
Published: April 2024

This study focuses on the importance of the role of the place or the geographical environment in shaping the personality of the writer, in addition to the nature of the ideas and concepts that prevailed in the time period in which the writer lived, and how they could be the aid or the source, which the writer cannot neglect . Our example in this study was the English writer Virginia Woolf, who is the ideal model for the writer who simulates his/her geographical surroundings and is proud of it, but rather prefers it over other places, and this is one of Woolf's symbols of belonging . In addition to addressing the writer's style, which revealed to us the extent to which ideas and the general culture of society influenced her works.
Perhaps the importance of the writer's output depends on the amount of real pictures the writer presents that show accurate details of the nature of his/her environment or his/her city, as they make the reader harmonize with a real lived reality, and feel through her what the writer recounts in his works .
Analisis Risiko Keselamatan dan Kesehatan Kerja dengan Metode HIRARC pada Perawat di Instalasi Rawat Inap RSI Ibnu Sina Pekanbaru
Authors: Yusmaini Yusmaini , Rahayu Endang Purnawati , Alamsyah Agus 
Published: April 2024

Perawat dalam pelaksanaan tugasnya memiliki risiko mengalami kecelakaan kerja atau mendapatkan penyakit akibat kerja. Berdasarkan data dari RSI Ibnu Sina Pekanbaru tercatat kecelakaan kerja yang terjadi pada perawat antara lain kasus tertusuk jarum suntik, terpeleset, petugas terjepit brankar, tersayat.
Tujuan penelitian ini untuk menganalisis identifikasi bahaya, penilaian risiko dan pengendalian risiko dengan Metode HIRARC pada Perawat di Instalasi Rawat Inap RSI Ibnu Sina Pekanbaru. Metode penelitian adalah kualitatif dengan pendekatan studi kasus, dilakukan di RSI Ibnu Sina Pekanbaru dengan 10 orang informan. Pengumpulan data menggunakan metode wawancara mendalam, observasi, dan telaah dokumen. Data diolah dengan menggunakan metode triangulasi. Hasil penelitian menunjukkan identifikasi bahaya yaitu luka tertusuk jarum suntik, tertular penyakit Hepatitis A, Hepatitis B, HIV/AIDS, postur tubuh yang salah dan cemas tertular penyakit menular, penilaian risiko tinggi pada pemberian obat injeksi, pemasangan infus, pengambilan sampel darah, dan pengendalian risiko yaitu substitusi, administratif dan alat pelindung diri. Simpulan penelitian ini menyatakan identifikasi bahaya di Instalasi Rawat Inap yaitu bahaya mekanikal, bahaya biologi, bahaya ergonomi dan bahaya psikososial. Nilai risiko tertinggi adalah bahaya mekanikal yaitu tertusuk jarum berdampak luka tertusuk jarum dan tertular penyakit menular. Pengendalian bahaya yang ada yaitu SPO dan alat pelindung diri. Saran perlu ditingkatkan pengawasan kepatuhan petugas, sosialisasi SPO, pemantauan pelaporan insiden, training ergonomic dan program pemeriksaan kesehatan rutin.
ACCOUNTING INFORMATION DISCLOSURE: HOW FAR IS SO FAR
Authors: Akande Folorunso Ilesanmi , Okwu Titus Andy , Egwakhe Ashiemamho Johnson , Umukoro Jones Emakpor 
Published: April 2024

Purpose: Accounting information asymmetry increases moral hazard, agency costs, shareholders’ discontent, and further aggravates the discomfort of minority shareholders. As such, how far is so far when connecting information disclosure with firm characteristics has remained a debate. This study thus investigated the nexus between firm characteristics and accounting information disclosure with emphasis on the banking sub-sector in Nigeria.

Theoretical Framework: Accounting information disclosure is not hidden from theoretical discussions within the corridors of opportunistic behaviors, agency-theory and information asymmetry or information failure theory

Design/Methodology/Approach: Annual reports of eleven top banks in Nigeria were analyzed covering a period of 5 years from 2010 to 2014 using the firm characteristics – size, profitability, age, and international presence. A disclosure checklist consisting 137 voluntary items was developed and multiple regression analysis performed.

Findings: The results revealed a positive significant relationship between accounting information disclosure with age, international exposure, and a negative significant relationship was observed for profitability and size. Generally, the level of disclosure in the banking sector was found to be high at 62%.

Research, Practical & Social Implications: This study recommends accounting information democratization and sharing to build and restore confidence in banks’ activities and public perception.

Originality/Value: The investigation on how far is so far in accounting information disclosure should be perceived from the eye of the stakeholders investments. Be that as it may, it is only fair and ethically moral for persons/groups that have invested in a business and or in a bank to regularly have access to concrete and verifiable mandatory and voluntary information disclosure on the financial position of their hard-earn funds to make reasonable decisions.
E-NOSE para identificación de gases espiratorios en pacientes con enfermedad pulmonar obstructiva crónica a través del aliento
Authors: Meléndez-Ramírez Adolfo , Stein-Carrillo Juan Manuel , Ávila-Camacho Francisco Jacob 
Published: April 2024

El documento propone el diseño, implementación, programación y uso de una Nariz Electrónica (E-NOSE) para la identificación de patrones en los gases respiratorios exhalados en personas con problemas respiratorios y personas sanas, con el objetivo de identificar de forma rápida la patología conocida como enfermedad pulmonar obstructiva crónica (EPOC). La Nariz Electrónica (E-NOSE) está conformada por un arreglo de sensores MQ de bajo costo, un microcontrolador Arduino, algoritmos de Redes Neuronales y una cámara de concentración de gases. La adquisición de datos se realizó en el hospital general de Ecatepec “Dr. José María Rodríguez” con el consentimiento del comité de Bioética de dicho hospital, pacientes sanos y pacientes diagnosticados con EPOC. Almacenamos los datos para su posterior procesamiento, lo que nos permitió entrenar, validar y probar una red neuronal para poder clasificar a pacientes sanos de enfermos de EPOC. El modelo se entrenó con datos sin preprocesamiento. Los resultados obtenidos nos dieron una matriz de confusión del 92% lo cual indica la posible viabilidad del prototipo. El prototipo deberá mejorar sustantivamente la cámara de concentración de gases empleando la manufactura aditiva y buscando mejorar la calidad de los datos mediante un preprocesamiento.
A Theoretical Study of Lithium-intercalated Pristine and Doped Carbon Nanocones
Authors: Ahmadi Peyghan Ali , Noei Maziar 
Published: April 2024

The energetic, geometric, and electronic structure of Li-adsorbed pristine, B- and N-doped carbon nanocones (B- and N-CNCs) were investigated by means of density functional theory. It was found that Li atom is strongly adsorbed above the center of pentagonal ring of the pristine CNC with the adsorption energy of −1.08 eV (at B3LYP/6-31G(d)) along with the charge transfer from Li to the CNC. After this process, the semiconductive CNC is transformed to an n-type one, so that its HOMO-LUMO energy gap (Eg) is reduced from 2.51 to 0.71 eV (at B3LYP/6-31G(d)). Doping semiconductive CNC with B or N atom also creates a p- or n-type semiconductive material, resulting in an increased conductance. B-doping improves the Li adsorption on the CNC, while N-doping hinders this process. It seems that Li atom acts as an electron-donor agent with n-type effect, and therefore, its adsorption on the B-CNC somewhat compensates the p-type effect of B-doping. On the contrary, the adsorption process on the N-CNC moderately promotes the n-type effect of N-doping, leading to more reduction in the Eg value.
Effect of Multiwalled Carbon Nanotubes on the Properties of PMMA/PEO Blends
Authors: Saeed Khalid , Khan Nasib 
Published: April 2024

Poly (methyl methacrylate) (PMMA)/Poly ethylene oxide (PEO) (15 wt.% PMMA/85 wt.% PEO (PMMA/PEO-A) and 30 wt.% PMMA/70 wt.% PEO (PMMA/PEO-B)) blends, and functionalized multiwalled carbon nanotubes (F-MWNTs) filled PMMA/PEO-A and PMMA/PEO-B composites were prepared via solution casting technique. The morphological study showed the formation of cracks in F-MWNTs/PMMA/PEO blend. The mechanical properties of PMMA/PEO blend were decreased by incorporation of F-MWNTs, which might be due to less compatibility between F-MWNTs and PMMA/PEO blends. Neat PEO upon crystallization showed distinct sized spherulites, which decreased by the incorporation of F-MWNTs (nucleation effect of FMWNTs). The X-ray diffraction (XRD) analyses revealed that the intensity of peaks decreased by incorporation of nanotubes, which means that the PEO crystallinity was suppressed in the presence of F-MWNTs. The thermal stabilities of PMMA/PEO blend were improved by incorporation of F-MWNTs.
Exploring the effects of E-Banking Products and Services on Conventional Banking Transactions in Nepalese Commercial Banks
Authors: Adhikari Shankar Nath 
Published: April 2024

This research investigates the growing scenery of E-Banking Products and Services within Nepalese Commercial Banks and their impact on conventional banking transactions. In the context of global financial sector transformations driven by technology, this study seeks to provide insights into the specific implications for Nepal's banking industry.
To achieve this, the research employs a comprehensive framework, analyzing the range of E-Banking Products and Services currently offered by Nepalese Commercial Banks. It describes e-banking as the ATM banking, Internet banking and Mobile banking and their impacts on conventional banking transactions within Nepalese Commercial Banks. A mixed-methods approach is applied for this research to understand how E-Banking products and services affect conventional banking transactions in Nepalese Commercial Banks.
Ultimately, the objective of the research is to offer valuable insights into the complex interplay between E-Banking and conventional banking transactions in Nepalese Commercial Banks. By enhancing our understanding of this dynamic background, the study intends to provide practical recommendations and strategies for banks to influence the benefits of E-Banking while mitigating potential drawbacks. This research contributes to the broader discussion on e-banking technology adoption and its implications in emerging economies and banking practices.
Sustainability: The Green Cosmetic Brands for Eco-Friendly Transformation
Authors: Goswami Nidhi 
Published: April 2024

Nowadays, the term "green" is often used interchangeably with "organic" or "healthy" in marketing. When a customer hears the term "green cosmetics," they will immediately associate the brand or product with environmental consciousness. In the context of the cosmetics industry, natural components derived from renewable raw materials are used to create "green" and "sustainable" cosmetics. Petrol is a non-renewable and highly volatile fuel that is used by many enterprises as petrochemical components. On the other side, the foundation of the green cosmetics movement is bio-based oleochemicals, which come from renewable plant and bacterial sources. The purpose was to study respondent’s behaviour towards green products by analysing the students attitudes to choosing to purchase organic cosmetics. The study covers the P.G Students of Adipur city of Kachchh region. This research is based on perception towards use of green cosmetic brands. It was discovered that eco-friendly cosmetics play a significant role in satisfying consumers' diverse demands while also being sustainable and kind to the environment.
Experience of online education of foreign students at the department of microbiology in the conditions of the military state
Authors: Zhorniak O. , Kolodii S. , Kryzhanovska A. , Trofimenko J. , Zhorniak P. , Burkot V. , Kordon J. 
Published: April 2024

Annotation. Due to the military actions more then 1,5 years on the territory of Ukraine, the strength of the medical education system was tested. Distance learning, which became the answer to the limitations of full-time form for foreign students, forced to look for new ways to implement the educational process, common technical and software tools, new opportunities for educational information platforms, pedagogical technologies and teaching methods. Therefore, in our time, the need for effective organization of distance learning, acquisition of new skills and abilities in building one's own online class remains very relevant. Acquired experience of the departments of National Pirogov Memorial Medical University, Vinnytsya during the quarantine and the experience of other countries in conducting online education helps teachers improve the methods of presenting information and improving the level of knowledge of foreign students. The online platform “Teams” based on Microsoft Office is widely used as the technical base for conducting online classes. The article analyzes the specifics of the organization of the educational process among students from other countries studying at the Department of Microbiology online under martial law. The stages of the lesson and the possibilities of conveying information to the student at each of them are defined. It has been proven that distance education has a number of advantages and disadvantages, but it provides an opportunity to master the course of microbiology even during the war without interrupting the educational process. Distance Learning it can and should take its place in the educational space, since with competent organization it can provide quality education that meets the requirements of today’s modern society.
مفهوم المسؤولية عن التأمين الصحي للمواطن في منظورالاقتصاد الإسلامي : دراسة تحليلية
Authors: ريني آريانتي رملي  , أكبر شريف  , دكتورة نور العين بنت محمد  
Published: April 2024

هذا البحث تحليل لمفهوم المسؤولية عن التأمين الصحي للمواطن في الاقتصاد الإسلامي، وهو بحث نظري يعتمد على المنهج الوصفي لكشف مفهوم التأمين الصحي في الاقتصاد الإسلامي، وقد أشارت نتائج البحث إلى أن التأمين الصحي في الحقيقة مسؤولية الحكومة، فالأصل أنه يجب على الحكومة أن توفر التأمين الصحي عن طريق بناء المستشفيات، والأدوية، وأن تعدّ الموارد البشرية في خدمة الصحة، والقيام بخدمة صحية مجانية للمرضى من المواطنين. يجب على الدولة أن تقوم بتنظيم ما بحيث لا تعسر وسائل الصحة على المجتمع سواء أ كان التمويل صادرا من إدارة أموال الدولة أم خزينتها أم إدارة أموال الزكاة والأوقاف وغيرهما. وفي حال عدم قدرة الحكومة على القيام بذلك لسبب ما، فيجوز لها أن تفوض هذه المسؤولية إلى المجتمع للقيام بالمسؤولية عن صحتهم مباشرة مع شروط موافقة لمنظور الاقتصاد الإسلامي من خلال رسوم التأمين الصحي, الوقف, الصدقة, الهبة, و غير ذلك.
الكلمات المفتاحية: التأمين الاجتماعي، التأمين الصحي, مسؤولية التأمين الصحي، رسوم التأمين الصحي.