bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Role of Good Corporate Governance in Influenced Accounting Conservatism of Manufacturing Companies in Indonesia
Authors: Aini Nurul , Pirmaningsih Lilik , Pradika Novaldy Arief 
Published: January 2024

Purpose: This study aims to examine the role of good corporate governance in accounting conservatism.
Methodology: This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2021 period, with a total sample of 72 company-years. The test uses SPSS 25.
Findings: The study found that independent commissioners and profitability have a significant positive effect on accounting conservatism, while managerial ownership and company size do not affect accounting conservatism.
Implications: This study provides implications for the theory of accounting conservatism, where the factors of independent commissioners and profitability have a significant effect on accounting conservatism. The presence of independent commissioners in the company will ensure that the company's financial reporting process is well-monitored so that the company is more careful in carrying out its financial reporting. Similarly, with profitability, the presence of high profitability will increase the amount of retained earnings, and the company tends to use more conservative accounting principles to regulate earnings to appear more flat and less volatile.
The Influence of Tax Planning, Deferred Tax Expenses, Managerial Proficiency, and Managerial Ownership on Earnings Management
Authors: Ariyani Ariyani , Noeraini Aisyah Milafatma 
Published: January 2024

Purpose: This study aims to analyze the effect of tax planning, deferred tax expense, managerial skills, and managerial ownership on earnings management.
Design/methodology/approach: This study uses a quantitative approach in the form of financial statements of food and beverage companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique used in this study used a purposive sampling approach, the number of samples used in this study were 85 samples.
Findings: The results of this study indicate that tax planning has an effect on earnings management, deferred tax expense has an effect on earnings management, managerial skills have no effect on earnings management, managerial ownership has no effect on earnings management and tax planning, deferred tax expenses, managerial skills and managerial ownership have an effect simultaneously on earnings management
Research limitations/implications: The study uses only one dependent variable, namely earnings management, and uses 4 independent variables, namely Tax Planning, Deferred Tax Expenses, Managerial Skills and Managerial Ownership, this research does not use it until 2022 because the financial reports of the sample companies have not yet been published.
Practical implications: For companies this research is used to add insight regarding the effect of tax planning, deferred tax expense and managerial skills and managerial ownership on earnings management
Originality/value: This Paper is Original
Paper type: Research paper
Digitalized Ship Maintenance Management System Website Application Innovation Strategy Using Design Thinking Method
Authors: Wicaksono Bayu Mahardika , Pratiwi Emmy , Wahyurini Octaviyanti Dwi 
Published: January 2024

Purpose: The purpose of the study is to explore the benefits of digitalization, specifically in the context of PT Biro Klasifikasi Indonesia's (PT. BKI) digital transformation efforts. The focus is on how digitalization can enhance operational efficiency, productivity, customer service, and global competitiveness in the maritime industry.
Method: The research employs the design thinking method to identify and address customer needs and challenges. It highlights the development of the "Digitalized Ship Management Maintenance System" application, showcasing its role in simplifying ship maintenance processes. The study uses a customer-centric approach to determine modules that provide effective solutions to identified issues.
Result: The Digitalized Ship Management Maintenance System application is designed to streamline ship maintenance for customers. Utilizing design thinking, the study identifies customer problems and develops modules to address them. The application offers direct integration with PT. BKI's survey status, strengthening its international classification standing. Additionally, it supports government data integration, ensuring safety and environmental protection in Indonesia's maritime areas.
Implication: The implications of the study underscore the significance of digital transformation for companies in the maritime sector, particularly for PT. BKI. The "Go Global" and "Big Top 5 Asia" targets align with the broader benefits of digitalization, including enhanced operational efficiency, global market access, and improved customer service. The developed application serves as a tangible outcome of the digitalization process, contributing to PT. BKI's competitiveness and its role as a trusted classification body.
The Mediating Role of Motivation in Relationship Between Compensation and Leadership on Employee Performance
Authors: Hasanah Annur Wahyu , Suyono Joko , Elisabeth Damarsari Ratnasahara 
Published: January 2024

Purpose: The purpose of this study is to analyze the effect of compensation and leadership on employee performance, and also to analyze the mediating role of motivation..
Design/methodology/approach: The population in this study were 63 employes of Textile Industries in Surabaya, East Java, Indonesia. Questionnaire was used to obtain the data and data analysis technique used was Partial Least Square (PLS).
Findings: The results indicated that compensation and leadership affect employee performance, either directly or indirectly. motivation is able to mediate the effect of compensation and leadership on employee performance.
Research limitations/implications: This research is limited to doing in Textile Industries in East Java, Indonesia. For generalization so that further research can be carried out in different organizations or companies and in different regions (cities).
Practical implications: The results of this research can be used as a reference to employee performance in textile industries and similar industries.
Originality/value: The results of the research show that among the variables of compensation, leadership and motivation need to be implemented in textile industries and similar industries.
Paper type: This paper can be categorized as research paper.
Implementation of Delone & Mclean is Success Model as an Evaluation of Resource Management Information System at Dapoer Widya
Authors: Suryantari Putu Anggi , Safira Amalia 
Published: January 2024

This study aimed to analyze the steps contained in the updated model. The model includes six interrelated dimensions of information system (IS) success, namely system quality, information quality, service quality, user satisfaction, and net benefits. The research method used is an explanation with a quantitative approach. The type of research conducted is a survey, where data is collected through filling out questionnaires through Google Form. The data used in the study was collected between January and March 2023. The study sample consisted of 96 respondents who had filled out questionnaires. The results showed that hypothesis 1 was accepted, which showed that the quality of information had a positive effect on customer satisfaction, with a P-Values value of 0.012. However, hypothesis 2 was rejected, which showed that the quality of the system had no effect on customer satisfaction, with a P-Values of 0.185. Furthermore, hypothesis 3 is accepted, indicating that service quality positively affects customer satisfaction, with a P-Values of 0.000. Hypothesis 4 is also accepted, which shows that customer satisfaction positively affects net benefits, with a P-Values of 0.000.

Keywords: net benefit, user satisfaction, information quality, service quality, system quality
ANALISA KELAYAKAN USAHA DAN PEMANFAATAN PERMODALAN BLU-LPMUKP PADA BUDIDAYA UDANG VANAME (STUDI KASUS: KOPERASI CAHAYA MINA PKPJ)
Authors: Aras Annisa Khairani , Febrianti Desy , Kiswanto Arie , Yudana IGP Gede Rumayasa 
Published: January 2024

Usaha budidaya udang intensif merupakan kegiatan ekonomi yang banyak dilakukan oleh masyarakat. Tingginya investasi dan biaya operasional dalam kegiatan tersebut sering menjadi kendala dalam pengembangannya. Koperasi Cahaya Mina PKPJ memperoleh bantuan modal dari BLU-LPMUKP. Tujuan penelitian adalah 1) Mengevaluasi metode budidaya udang pada tambak Koperasi Cahaya Mina PKPJ, 2) Menganalisis pendapatan Koperasi Cahaya Mina PKPJ, 3) Menganalisis kelayakan usaha budidaya udang vanamei pada tambak Koperasi Cahaya Mina PKPJ. Penelitian dilakukan dengan menganalisis kelayakan usaha melalui pendekatan pendapatan dan analisa beberapa indikator seperti imbangan penerimaan dan biaya (R/C ratio), Return of Investment (ROI), Payback Periode of Capital (PPC), Net Present Value (NPV), dan Break Event Point (BEP). Dari hasil analisa diperoleh bahwa metode budidaya udang vanamei yang dilakukan oleh Koperasi Cahaya Mina PKPJ sudah menerapkan metode budidaya udang secara intensif yang ditunjukkan dengan jumlah padat tebar 165 ekor/m2 s.d 210 ekor/m2, FCR > 1,4, dan produktivitas 26 ton/Ha/siklus. Dari hasil analisa pendapatan diperoleh pendapatan bersih selama dua siklus yaitu Rp 510.259.671,- dari total pendapatan Rp 2.475.143.783,-. Nilai keuntungan per siklus dapat dihitung sebesar Rp 255.129.836,-, sedangkan hasil analisa kelayakan dengan pendekatan R/C rasio 1,26, NPV positif, BEP harga Rp 59.719 < harga jual, BEP unit 11.476 kg < jumlah produksi menunjukkan bahwa usaha budidaya udang vanamei di tambak Koperasi Cahaya Mina PKPJ menguntungkan dan layak dilakukan. Dari hasil ROI sebesar 1,57% (kecil) menunjukkan bahwa koperasi belum optimal dalam mendapatkan keuntungan dari modal atau investasi yang sudah digunakan.
Antibacterial Potential of Pulp Capping Materials
Authors: Dimitrova Ivanka 
Published: January 2024

A critical analysis of the antibacterial effect of the main representatives of calcium silicate cements (CSCs) was made. An analysis of the most frequently used methods for screening the antibacterial activity of materials has been made. The inhibitory activity of CSCs against major types of microorganisms such as Candia albicans, E. faecalis, and strains streptococcus was evaluated and compared. The antibacterial effects of CSCs are not yet well and completely known because no evidence compares the antibacterial properties of bioceramic materials with a uniform methodological approach. It is important to provide standardization of testing methods for evaluating the antibacterial potential of the materials and different bacterial strains. To this stage, there are no reproducible and standardized methods for evaluating of antibacterial activity of CSCs.
Validity and Reliability of the Turkish Version of the Self-care Activities Screening Scale during COVID-19 Lockdown
Authors: ARSLAN TARUS Hamide , ÖLMEZ YALAZI Rüveyda , ÖZ Tuğba , DEMİRCİ Nurdan 
Published: January 2024

Purpose: This study aims to adapt the Self-Care Activities Screening Scale (SASS-14) to Turkish as well as to determine its validity and reliability.
Methods: The sample of this methodological study conducted during Covid-19 lockdown consists of 140 individuals. For the adaptation of the SASS-14 scale to Turkish, its translation into Turkish and its cultural adaptation were performed. Then, its psychometric properties were assessed through exploratory factor analysis and confirmatory factor analysis.
Results: The SASS-14 consists of 14 items and four dimensions. The fit index values were found to be acceptable in the confirmatory factor analysis. The intraclass correlation coefficient of the test-retest reliability was 0.81 and the Cronbach’s alpha coefficient was 0.85.
Conclusion: The Turkish version of the SASS-14 is a valid and reliable tool that can be used to screen self-care activities in general population.
The Psychometric Properties of the Health Belief Model Scale for Exercise in the Turkish Population
Authors: KÖPRÜLÜOĞLU Melissa , FELEKOĞLU Elvan , NAZ GÜRŞAN İlknur 
Published: January 2024

Background and Purpose: Personal health and exercise belief is an essential component of creating physical activity and exercise programs. The Health Belief Model Scale for Exercise (HBSE) is an instrument that evaluates this component. Our study aims to translate the HBSE into Turkish and to investigate its psychometric properties in the adult population.
Methods: After the translation process, we included 180 participants (age: 28 (25/36) years, gender: 115/65) in our study. Explanatory factor analysis was performed. Internal consistency was measured by Cronbach alpha and test-retest reliability was assessed using the intra-class correlation coefficient (ICC). Convergent, divergent, and known-groups validity (gender, educational level, marital status, and regular exercise habit) were used for construct validity.
Results: Factor analysis indicated six factors (factor-loadings=0.664 to 0.900). Cronbach α coefficients ranged from 0.706 to 0.842 and ICC ranged from 0.710 to 0.956. It was seen that the HBSE subscores with the scales that were used for convergent validity had a moderate-strong correlation (Rho=0.614 to 752 and 0.05). The HBSE total scores were higher in women and the person whom with regular exercise habits (p
Location Based Service Technology in Mapping Tourism Potential with a Combination of AHP and Profile Matching Methods
Authors: Hardita Veny Cahya , Jayanti Sherly , Normalia Normalia 
Published: January 2024

Background: Palangkaraya is a city that has a variety of natural beauty and culture. However, the tourism potential in this area is still not fully optimized and managed properly. One of the causes of this is the lack of ownership by the Government regarding the mapping of areas that have the potential to become tourist areas in Palangkaraya City. Therefore a system is needed that can assist the Government in mapping areas that have the potential to become tourist areas
Objective: Develop a system that can be used to map areas that have the potential to become tourist areas. The information generated from the developed system is expected to assist the government and the private sector in increasing tourism in Palangkaraya City.
Methods: The method used is the application of Location Based Service technology with a combination of Analytical Hierarchy Process and Profile Matching methods.
Result: The system developed uses 10 criteria with 37 alternatives to produce information related to the sequence of tourism potential levels where the results of the sequence are then displayed on a map to provide an overview of the mapping of tourism potential areas.
Conclusion: The system that has been created has succeeded in mapping areas that have tourism potential by applying LBS technology and a combination of AHP and Profile Matching methods. From this system it was found that blood with the alternative code A1 had the highest value, namely 4.295193, followed by A10 with a value of 4.156934 and so on. The test results were carried out by comparing the results of the system with the calculation results, it was found that the results were appropriate.
PEMBINAAN KARAKTER RELIGIUS ANAK ANAK DESA MELALUI PROGRAM PAI MENGAJAR DI LIMBUR LAMA KECAMATAN BERMANI ILIR KABUPATEN KEPAHIANG
Authors: Idris Muhammad , Ramaita Ramaita , Thomas Alpino Yoan 
Published: January 2024

<p>Karakter religius merupakan poin utama dari 18 nilai karakter yang terdapat dalam Perpres nomor 87 tahun 2017. Sampai sekarang Pendidikan karakter masih menjadi focus pemerintah dengan keluarnya berbagai kebijakan. Pembinaan karakter religius pada anak-anak adalah tugas dan tanggungjawab bersama termasuk perguruan tinggi. PAI Mengajar merupakan program unggulan dari Program Studi Pendidikan Agama Islam pada bidang Pengabdian kepada Masyarakat. Pengabdian ini dilakukan di Desa Limbur Lama Kecamatan Bermani Ilir dengan focus pembinaan pada karakter religius anak-anak desa melalui program PAI Mengajar. Pengabdian ini menggunakan metode pendampingan dan metode penyuluhan. Sasaran dalam pembinaan ini adalah anak-anak di Desa Limbur Lama. Hasil dari pembinaan ini adalah pembinaan karakter religius meliputi: 1) komitmen terhadap perintah dan larangan agama, berupa; pembinaan dan pembelajaran tentang shalat lima waktu, 2) bersemangat mengkaji ajaran agama, berupa kegiatan pengajian dalam bentuk ceramah dan penyuluhan tentang keagamaan yang meliputi ibadah, akhlak dan akidah, 3) menghargai simbol-simbol agama, seperti menghormat masjid sebagai rumah ibadah, dan 4) akrab dengan kitab suci, berupa bimbingan dan pembelajaran al Quran dengan menggunakan metode Iqra’.</p>
Misogyny in August Strindberg’s the Father
Authors: Subedi Tika Datta 
Published: January 2024

This paper attempts to discuss with the analysis of the play from the point of view of the author's misogynist slant disregarding other influences. Little use of social aspect will be made to the extent of its severe treatment to the protagonist by the female characters. The subversion and surrounding of the play will be studied and the particular attention will be to focus on the cause and circumstances on the misogyny whether it is associated with the theoretical perspective of naturalism or it is just the influence of the writer's biasness with females ambiance.
Using Literary Texts in Teaching English as a Foreign Language
Authors: Gywali Netra 
Published: January 2024

The present study investigates the effectiveness of using literary texts in teaching English as a foreign language in Nepal. The objective of this study is to explore the multiple advantages of literary text in language teaching. Adopting a qualitative design, the study collected data from eight teachers from four private schools of Mahalaxmi Municipality of Lalitpur district of Kathmandu Valley. The data were obtained through semi-structured interviews and interaction with the teachers. After the interview and the Interaction, it was known that the literary texts were effective resources for teaching and learning English They have been used for various purposes such as comprehension questions, vocabulary, various aspects, skills, and levels of language. Moreover, the study also identified some challenges, such as students' lack of sufficient exposure to literary texts and their prior knowledge, limited time and resources, the need for teachers to develop appropriate pedagogical strategies, exam-oriented mentality of parents, students, and administrators should be changed. The study concludes that incorporating literary texts in EFL teaching in Nepal can be a valuable resource for enhancing students' language learning outcomes, developing communicative and linguistic competence, and fostering their creative and critical faculties as well as intercultural understanding. It is expected that the paper will be very useful for the concerned teachers, students, administrators, and parents.
Techniques Adopted in Literary Translation of Prose: A Study of “Palpasa Café” from the Perspective of Equivalence Relation
Authors: Timalsina Dhurba Prasad 
Published: January 2024

Purpose: This study aims to see the ‘equivalence relation’ between the source text and the target text in relation to ‘paragraph equivalence’ while translating a prose text from the source language into target language.
Methodology: The methodology of this study is document analysis. The texts are translated from Nepali into English. Nepali language is known as source language and English language is known as target language in this study. The words and sentences are counted and the difference is found in terms of percentage of the selected paragraphs; Nepali as source language and English as the target language.
Originality: This study maintains originality as a text of translation requires originality in the field of syntactic, semantic, stylistic and pragmatic aspects.
Practical Implications: This study has practical value because the work of translation transfers languages, among people as well as culture and civilization. In reality, translation has played such type of role that people have the idea of knowledge and civilization through translation.
Limitations: This research work is limited to the technique of translation from Nepali into English to show equivalence relation. The texts used are from the Narayan Wagle’s novel, “Palpasa Café” originally written into Nepali language and its translation into English language by ……?
Findings: The findings of this study show that translation techniques are main sources of education from time immemorial. The ancient Vedic, Greek and Roman civilization, which are as sources of knowledge and education, have spread from place to place through the work of translation, if it had not been so, people would remain in their primitive situation in the field of knowledge. We would not read about Homer, Plato, Kalidas and many other writers today if their works were not translated from their source / native languages into other languages such as English/ Nepali/ Hindi. However, there is no exact one-to-one limitation while translating a text from its source language to another target language.
Pojedynek Béli I z księciem „Pomorza” – prawda historyczna czy fikcja literacka? Analiza narratologiczno-komparatystyczna rozdziału 79 Chronicon pictum oraz relacji Gesta Hungarorum
Authors: Stachowicz Maciej 
Published: January 2024

Artykuł jest analizą narratologiczną rozdziału 79 Chronicon pictum oraz rozdziału 52 Gesta Hungarorum, poświęconych scenie pojedynku pomiędzy węgierskim księciem Bélą a pomorskim władcą. Autor opowiedział się za symbolicznym rozumieniem omawianej w artykule sceny. Tym samym podał w wątpliwość historyczność pojedynku, jak i samej wojny z Pomorzanami. Odrzucił pogląd, że postać Mieszka przedstawia konkretnego władcę Polski, a zinterpretował ją jako archetyp całej dynastii Piastów. Następnie przeprowadził analizę porównawczą omawianej sceny pojedynku, zestawiając tekst Chronicon pictum z innymi źródłami narracyjnymi z epoki. W swoim artykule zwrócił uwagę na podobieństwo tego rozdziału do rozwiązań literackich znanych z utworów z gatunku chansons de geste, m.in. Historii o pięknej a szlachetnej Meluzynie. Stwierdził, że owa scena wpisuje się w motyw literacki księcia-wygnańca, który będąc na uchodźstwie w obcym królestwie, ratuje je, pokonując armię poganina-najeźdźcy. Książę potwierdza tym czynem, że jest godny władzy, którą ostatecznie obejmuje.
Zdrowie i choroba w "Księdze instruktażu w zakresie elementów sztuki astrologicznej" Al-Biruniego
Authors: Konarska-Zimnicka Sylwia 
Published: January 2024

Al-Biruni to jedna z kluczowych postaci świata nauki w wiekach średnich. Erudyta, parający się wieloma dyscyplinami – dość wymienić: matematykę, astronomię, prawo, historię, geodezję etc. Był jednocześnie znakomitym astrologiem, który pozostawił po sobie bogatą spuściznę naukową. Niestety, większość jego dzieł nie została przetłumaczona na język łaciński, co sprawiło, że w kręgu kultury chrześcijańskiej wieków średnich nie był on postacią znaną. Podobnie jego twórczość naukowa. Jednym z takich dzieł jest Księga instruktażu w zakresie elementów sztuki astrologicznej, w której uczony przedstawił rudymenta wiedzy astrologicznej wraz z zagadnieniami z dyscyplin wchodzących w skład quadrivium, ukazując tym samym warsztat naukowy średniowiecznego astrologa. W tekście tym zaprezentował kluczowe dla astrologii tematy, nie pomijając kwestii szczególnie istotnych dla każdego człowieka – zdrowia i choroby, który to wątek stanowi myśl przewodnią niniejszego artykułu.
Agnieszka Teterycz-Puzio, Gryfina. Niedoceniana księżna [halicka?] (1244/49–1303/09) [?], Wydawnictwo Naukowe Akademii Pomorskiej w Słupsku, Słupsk 2023, ss. 186
Authors: Żmudzki Paweł 
Published: January 2024

Agnieszka Teterycz-Puzio, Gryfina. Niedoceniana księżna [halicka?] (1244/49–1303/09) [?], Wydawnictwo Naukowe Akademii Pomorskiej w Słupsku, Słupsk 2023, ss. 186