bluuebunny/crossref_metadata_2025_split huggingface dataset:
Flexible work arrangement dan work-life balance pada generasi milenial
Authors: Dewi Desak Nyoman Arista Retno , Kinasih Widyanti Priscila Rosa 
Published: December 2023

Currently, millennial generation employees are the working group that dominates employment in Indonesia. Millennial generation employees are characterized by their awareness of getting work-life balance. This is in line with the survey results which show that the majority of millennial employees want a balance between their personal and work lives. The opportunity to apply flexible work arrangements is believed to have an effect on employees' work-life balance conditions. In the COVID-19 pandemic situation, the application of working from home makes implementing flexible work arrangements a challenge to be able to get a work-life balance. This is because the actual working hours exceed the supposed working hours. The purpose of this study is to analyze the effect of implementing flexible work arrangements on work-life balance conditions for millennial employees. This research is a quantitative research with work-life balance as dependent variable and flexible work arrangement as independent variable. The data collection method used a Likert scale with five alternative answer choices. The research subjects are millennial generation employees who work with a hybrid system or a combination of work from home and work from office. Data analysis used non-parametric Kendall's tau-b correlation test because one of the assumption tests was not met. The results showed a significance value of 0.332 > 0.05, which means that there is no influence between flexible work arrangements and work-life balance. There are other factors that are more personal in nature that can support the achievement of work-life balance for millennial generation employees.
Adopsi Extensible Business Reporting Language dan Asimetri Informasi
Authors: Jananti Ni Wayan Ristiari , Wirakusuma Made Gede , Sisdyani Eka Ardhani 
Published: December 2023

The research objective is to verify the effect of the adoption of Extensible Business Reporting Language (XBRL) on information asymmetry in companies listed on the IDX. The sample was selected using a purposive sampling technique which was then analyzed using multiple linear regression. The research sample consisted of 329 companies with a total sample of 1,974 companies being observed. The results of this study show that the adoption of XBRL has a positive effect on information asymmetry. Firm size and turnover ratio control variables were found to have a negative effect on information asymmetry. The research results have implications for the gap in information distribution and technology acceptance between large and small investors. XBRL can help reduce data aggregation costs, but investors must then understand how to derive the informational benefits of new data. Therefore, investors must weigh the costs of data aggregation against the benefits when deciding whether to use new technologies that are voluntary or mandatory.Keywords: Extensible Business Reporting Language; Information Asymmetry; Bid Ask Spread.
Kompetensi Pejabat Pengelola Keuangan dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan SKPD dengan Komitmen Organisasional Sebagai Variabel Pemoderasi
Authors: Hafizhoh Putri , Misra Fauzan 
Published: December 2023

The quality of the financial reports of the Regional Work Unit (SKPD) is an instrument that can be used as a guide in making decisions for interested parties. The purpose of this research was conducted to prove empirically the influence of the competence of financial management officials, the role of internal audit, and organizational commitment on the quality of SKPD financial reports in the Municipal Government of Padang Panjang. The sampling procedure used in this research is the saturated sample method with a sample of 72 people. This research utilizes primary data, namely the method of collecting data through questionnaires. The data analysis method utilizes SEM-PLS with the SmartPLS 3.0 application. The results of the study show that the competence of financial management officials and organizational commitment do not affect the quality of financial reports in the Padang Panjang City Government SKPD. Conversely, the role of internal audit has a positive effect on the quality of financial reports in the Padang Panjang City Government SKPD.Keywords: Competence of financial management officials; the role of internal audit; organizational commitment; quality of the financial statements.
Moderasi Kecerdasan Adversitas dan Resiliensi Terhadap Pengaruh Motivasi Karier pada Minat Memperoleh Sertifikasi Chartered Accountant
Authors: Dewi Anak Agung Sagung Mas Swandari , Dewi Luh Gede Krisna 
Published: December 2023

This study aims to examine the effect of career motivation and the moderating effect of adversity intelligence and resilience on the interest in obtaining a Chartered Accountant (CA) certification. The study used a sample of 98 accounting students. The method of determining the sample used is purposive sampling. The study uses primary data derived from the answers to the questionnaires that have been distributed to the respondents. The analysis technique in this research uses Moderated Regression Analysis (MRA). The results of the study show that career motivation and resilience have a positive and moderating effect on the interest of accounting students to obtain Chartered Accountant (CA) certification.Keywords: Career Motivation; Adversity Intelligence; Resilience; Interest in Obtaining CA Certification
Konstruksi Model Sustainability Report Pada Hotel Bintang Lima Di Bali
Authors: Budiasih I Gusti Ayu Nyoman , Latrini Made Yenni 
Published: December 2023

Currently, the hotel industry in Bali does not yet have guidelines or models for carrying out sustainability reporting, known as the Sustainability Report (SR). Based on this, it is deemed necessary to construct an SR model for hotels in Bali so that it can be used as a guide in submitting sustainability reports. This research aims to construct an SR model for five-star hotels in Bali. Through a qualitative research method, namely Husserl's transcendental phenomenology with interview techniques with several informants, the results were obtained that the SR implemented by five star hotels in Bali has a basis, namely based on the Tri Hita Karana (THK) philosophy. The THK concept is very compatible with the Triple Bottom Line (TBL) concept. The implementation of SR practices with the THK concept in the form of parahyangan, pawongan and palemahan has been carried out by the hotel both internally and externally. The TBL concept is adapted to the THK concept which is in accordance with Hindu philosophy and culture in Bali, so additional aspects of spirituality are needed. Meanwhile, the social aspect is added to culture so that it becomes a socio-cultural aspect. So the SR model with a new construction is SR with four aspects in it consisting of economic aspects, socio-cultural aspects, environmental aspects and spiritual aspects. This adapted SR model construction is called the Harmony Sustainability Report (HSR).
Keywords: Sustainability Report; Spiritual; Socio-cultural; THK; HSR
Analisis Perbedaan Kinerja Saham Emiten Subsektor Transportasi di Masa Sebelum dan Semasa Pandemi Covid-19
Authors: Pebriyanti Ni Kadek Melina , Gayatri Gayatri 
Published: December 2023

This research aims to analyze differences in stock performance of issuers in the transportation subsector before and during the Covid-19 pandemic. The sample was determined using a nonprobability sampling method with a purposive sampling technique on transport subsector issuers listed on the Indonesia Stock Exchange (BEI) as of March 2020. The analytical tools used were Partial Least Square (PLS) and the Wilcoxon Signed Rank Test. The findings show that the current ratio and debt to equity ratio have no effect on stock performance. Total assets turnover and return on assets have a significant positive influence on stock performance. In the difference analysis, the result was that the value of Asymp.Sig. (2-tailed), namely 0.274 > ? = 0.050, meaning there is no difference in the performance of shares of issuers in the transportation subsector before and during the Covid-19 pandemic.
Keywords: Financial performances; Stock performances; Covid-19.
Literasi Perpajakan, Kesadaran Perpajakan, dan Kepatuhan Pajak Kendaraan Bermotor Dengan Financial Technology Sebagai Mediator
Authors: Erdi Tio Waskito , Astuti Ratna Puji 
Published: December 2023

This research investigates the influence of tax literacy and tax awareness among students in Yogyakarta on motor vehicle tax compliance. Fintech plays an important role in increasing tax compliance. Therefore, in this research we will place Fintech as a mediating variable, which has not received attention in previous research. The sample was determined using a purposive sampling technique with a total sample of 178 respondents. This research uses descriptive demographic statistical analysis and PLS-SEM. The research results explain fintech as a mediating variable in the relationship between tax literacy and tax awareness on motor vehicle tax compliance. Consistent with previous research and confirming the Theory of Planned Behavior which explains that individuals who have good tax literacy and tax awareness have a positive attitude towards motor vehicle tax compliance.
Keywords: Tax Literacy; Tax Awareness; Financial Technology; Tax Compliance
Corporate Social Responsibility, Brand Loyalty di Universitas Negeri dan Swasta di Kota Batam
Authors: Saputra Suyono , Charles Hendry 
Published: December 2023

The aim of the research is to identify factors in implementing Corporate Social Responsibility (CSR) that influence Brand loyalty both directly and indirectly through the mediation of Brand Trust, Brand Reputation and Brand Image. The research population is active students at state universities and private universities in Batam City. The data collection technique used was primary data by distributing questionnaires to 420 students in Batam City. The data analysis technique uses PLS-SEM which aims to test latent constructs in the linear construct relationship with existing parameters. Based on research results, CSR has a significant positive effect on brand loyalty, brand image, brand trust and brand reputation in the state and private universities in Batam City. Meanwhile, brand trust and brand loyalty do not have a significant influence due to the lack of trust and interest of students in state and private universities.
Keywords: CSR; Brand Loyalty; Brand Trust; Brand Reputation; Brand Image.
Era Digitalisasi : Keberminatan Profesi Akuntan Publik di Kalangan Mahasiswa Sarjana Akuntansi
Authors: Nurhayati Enung , Rahmawati Teti , Marliani Nevi 
Published: December 2023

The development of digital technology has had an impact on shifting the role of the public accounting profession. However, this is not in line with the unstable growth in the number of public accountants every year. This research aims to analyze accounting students' interest in working as public accountants in the era of digitalization. The population of this research was Accounting students at levels III and IV at private universities in Region III Cirebon, totaling 1,141 students with a total sample of 301 students. The data analysis technique uses Partial Least Square Structural Equation Modeling (PLS-SEM). The research results show that job market considerations, professional recognition, financial rewards and professional training have a significant positive effect, while technological advances in the field of accounting and self-efficacy have no effect on interest in choosing a profession as a public accountant in the era of digitalization. This research can be used as a basis for decision making to increase interest in the public accounting profession in the era of digitalization, especially among accounting students.
Keywords: Digitalization Era; Interest; Public Accountant; Profession.
Is Sustainability Reporting Really About Reporting Sustainability?
Authors: Ardiana Putu Agus 
Published: December 2023

Global Reporting Initiative (GRI) introduces a sustainability reporting framework known as GRI standards. Despite its popularity, the GRI standards receive criticism for having covered a broad range of topics but seemingly irrelevant to stakeholders. The objective of this paper is to examine whether the GRI standards truly provide guidelines for reporting what sustainability ought to be reported. This paper uses the thematic analysis to examine whether themes that appear in the GRI standards are in line with Ben-Eli’s (2018) five domains of sustainability (the material, economic, life, social, and spiritual domains). This paper finds that the GRI’s sustainability standards lack the spiritual domain. The spiritual dimension is fundamental to sustainability reporting quality and the coherence of the whole reporting process. The main contribution of this paper is in the form of providing insights into the need to report sustainability as it is, with its root in the ecology field.
Keywords: sustainability reporting, sustainability domains, reporting framework, thematic analysis
PENERAPAN DESAIN SENSORI PADA GANGGUAN HIPERSENSITIF DAN HIPOSENSITIF PADA ANAK PENYANDANG AUTISME
Authors: Limmanto Virginia , Machdijar Sutrisnowati 
Published: December 2023

The design of an autism therapy center and school for special needs (Autism Spectrum Disorder) answers the lack of therapy and educational facilities for autistic children in Jakarta. Several therapy centers for autistic children in Jakarta have been closed due to Covid-19. Tthe data was acquired from the Centers for Disease Control and Prevention, where cases of autistic children have increased every year, including in Indonesia. In Jakarta, Cengkareng District doesn’t have many adequate facilities for children with Autism. This is because the majority of schools and therapy places are located in South Jakarta and East Jakarta. Therapy places for children with special needs in Indonesia are generally located in shophouses or residential houses that function as therapy places to accommodate these special activities. Therefore, there is a need for schools and special therapy places for children with autism in West Jakarta. The research method used in this study was a qualitative approach that relied on theories, data, and information about the program in order to gain an understanding of behavior, actions, and interests. The design method used sensory perception, where spatial perception influences the subject’s behavior in daily activities and in the learning environment.
Keywords: Autism; School; Sensory; Therapy
Abstrak
Perancangan sekolah dan pusat terapi untuk anak berkebutuhan khusus autisme (Autism Spectrum Disorder) merupakan respon dari kurangnya fasilitas terapi dan pendidikan khusus bagi anak penyandang autisme di kota Jakarta. Beberapa pusat terapi untuk anak penyandang autisme di Jakarta telah ditutup akibat dari covid-19. Data dari Center for Disease Control and Prevention dimana kasus anak yang menyandang autisme mengalami peningkatan setiap tahunnya termasuk di Indonesia. Tercatat wilayah Jakarta Barat menjadi angka terbanyak untuk anak yang menyandang autisme. Di Jakarta, Kecamatan Cengkareng tidak memiliki banyak fasilitas yang memadai untuk anak penyandang autisme. Hal ini terjadi karena mayoritas sekolah dan tempat terapi untuk mereka terletak di daerah Jakarta Selatan dan Jakarta Timur. Tempat terapi untuk anak berkebutuhan khusus di Indonesia pada umumnya berada di bangunan ruko ataupun di rumah tinggal yang difungsikan sebagai tempat terapi untuk mewadahi kegiatan khusus tersebut. Oleh sebab itu, dibutuhkan adanya sekolah dan tempat terapi khusus untuk anak penyandang autisme di wilayah Jakarta Barat. Metode penelitian ini dilakukan dengan pendekatan kualitatif yang didasari pada teori, data, dan informasi mengenai program yang bermaksud untuk memahami perilaku, tindakan, dan minat. Metode desain yang diterapkan menggunakan persepsi sensori dimana persepsi ruang berpengaruh pada perilaku subjek pada aktivitas sehari-hari maupun pada lingkungan belajar.
KETAHANAN PANGAN DAN FASIILITAS BUDIDAYA CACING KAMPUNG CACING
Authors: Husaini Muhammad Akbar , Choandi Mieke 
Published: December 2023

In the current global era, a country cannot meet its food needs only from domestic food production so that when a global food crisis occurs, the country's food needs are threatened. country. Because by developing and maintaining domestic food production can help in food security. Meanwhile, FAO said that in 2023 there will be an increased possibility of a global food crisis, besides that at the G20 event, food security will be one of the points of discussion. Some components of human nutritional needs are carbohydrates, fiber, fat, vitamins and protein. Fish is a source of protein whose consumption is quite significant in Indonesia. So that the ability to produce protein sources is important to maintain. One component that is often overlooked in food security is fish seed feed, fish seed feed is very influential in the development process of cultivated fish. One form of seed feed is Tubifex sp worms. In the city of Tangerang, to be precise, on the outskirts of the Cisadane river, there are worm seekers who supply freshwater fish farming sites, but the results of searching for worms are erratic due to the condition of the river currents. In addition, the number of worms in the river continues continuously taken there is a possibility that it will decrease or until there is no more. This problem is the subject of empathy in this project.
Keywords: cultivation; food; resilience; Tubifex sp; village; worm
Abstrak

Pada masa yang global saat ini suatu negara tidak dapat memenuhi kebutuhan pangan nya hanya dari produksi pangan dalam negri sehingga ketika terjadi krisis pangan global kebutuhan pangan negara menjadi terancam, Sehingga jika terjadi krisis global suatu negara tentunya akan terpengaru secara buruk jika tidak mempersiapkan produksi pangan dalam negri. Oleh karena dengan mengembangkan dan menjaga produksi pangan dalam negri dapat membantu dalam ketahanan pangan. Sementara itu FAO mengatakan pada tahun 2023 akan terjadi meningkatnya kemungkinan terjadinya krisis pangan global selain itu pada acara G20 ketahanan pangan menjadi salah satu point pembahasaan. Beberapa komponen kebutuhan gizi manusia adalah karbohidrat, serat, lemak, citamin dan protein. Ikan menjadi salah satu sumber protein yang konsumsinya cukup signifikan di indonesia. Sehingga kemampuan memproduksi sumber protein tersebut menjadi hal yang pentinng untuk dijaga. Salah satu komponen yang sering dilupakan pada ketahanan pangan adalah pakan bibit ikan, pakan bibit ikan menjadi hal yang sangat berpengaruh pada proses perkembangan ikan budidaya. Salah satu bentuk pakan bibit adalah cacing Tubifex sp. Di kota tangerang tepatnya di pinggiran sungai Cisadane terdapat pencari cacing yang memasok tempat budidaya ikan air tawar, namun hasil dari pencarian cacing tidak menentu karena kondisi arus sungai, selain itu jumlah cacing di sungai jika terus menerus diambil ada kemungkinan akan berkurang atau samapai tidak ada lagi. Masalah tersebut yang menjadi subjek empati pada proyek ini.
PROGRAM PEMBELAJARAN BERBASIS SIMULASI UNTUK PENCEGAHAN PENYALAHGUNAAN NARKOBA PADA ANAK
Authors: Julius Christianto , Liauw Franky 
Published: December 2023

The high number of young people who fall into drug abuse poses a serious threat to Indonesia. High curiosity and a desire to try, with a lack of understanding of the impact in the future, make children vulnerable to falling into drug abuse. Therefore a simulation-based learning space is needed as a way of prevention. These simulation spaces allow adolescents to experience a realistic drug-user-like experience with scenario programming without the actual risks associated with abuse. so that teenagers can understand the impact, help reduce curiosity, and make children aware of the prevention of falling into danger related to drug abuse. The method used in this research is a qualitative descriptive method aimed at describing and explaining the artificial situation, paying more attention to the characteristics, quality, and interrelationships of the activity space and the situation in which drug addicts interact. Based on the research results, the drug simulation room needs adjustments to the lives of drug users and observation of where drug users interact so that it can become a reference for the background atmosphere that will be realized in the space to be created. Therefore, it is necessary to pay attention to the basics of designing space simulations to ensure the effectiveness of the results.
Keywords: drugs; education; prevention; simulation; space
Abstrak
Tingginya jumlah anak muda yang terjerumus dalam penyalahgunaan narkoba menimbulkan ancaman serius bagi bangsa Indonesia. Keingintahuan yang tinggi dan keinginan untuk mencoba-coba, ditambah dengan kurangnya pemahaman akan dampaknya di masa depan, membuat anak-anak rentan terjerumus dalam penyalahgunaan narkoba. Maka dari itu diperlukan ruang pembelajaran berbasis simulasi sebagai bentuk pencegahan. Ruang simulasi ini memungkinkan remaja untuk mengalami pengalaman yang mirip dengan pengguna narkoba secara realistis dengan program yang sudah diskenariokan, tanpa risiko sebenarnya yang terkait dengan penyalahgunaan. sehingga remaja dapat memahami dampak dan untuk membantu meredam rasa ingin tahu dan menyadarkan anak-anak sebagai pencegahan terjerumusnya dalam bahaya terkait penyalahgunaan narkoba. Metode yang digunakan dalam penelitian adalah metode deskriptif kualitatif ditujukan untuk mendeskripsikan dan menjelaskan situasi suasana yang ada bersifat rekayasa, lebih memperhatikan mengenai karakteristik, kualitas, dan keterkaitan ruang kegiatan dan situasi tempat pecandu narkoba berinteraksi. Berdasarkan hasil penelitian, ruang simulasi narkoba perlu ada penyesuaian kehidupan pengguna narkoba dan mengobservasi tempat pengguna narkoba berinteraksi sehingga dapat menjadi acuan suasana latar yang akan direalisasikan pada ruang yang akan dibuat. Oleh sebab itu perlu memperhatikan dasar – dasar perancangan ruang simulasi guna memastikan kefektifan hasilnya