bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH SISTEM PERPAJAKAN DAN SANKSI PAJAK TERHADAP PERSEPSI PENGGELAPAN PAJAK DIMODERASI PREFERENSI RESIKO
Authors: Mirayani Luh Putri Mas , Rengganis RR. Maria Yulia Dwi 
Published: December 2023

Sistem perpajakan di Indonesia yaitu self assessment system menuntut wajib pajak melakukan sendiri pelaporan pajaknya dan hal ini rentan terjadi penggelapan oleh wajib pajak. Namun, di sisi lain adanya sanksi pajak yang sifatnya preventif digunakan sebagai upaya pencegahan hal tersebut. Terdapat inkonsistensi hasil atas penelitian sebelumnya terkait sistem perpajakan dan sanksi pajak terhadap persepsi penggelapan pajak, sehingga preferensi resiko digunakan sebagai variabel moderasi. Preferensi resiko merupakan sejauh mana wajib pajak berani mengambil resiko dalam hal pelaporan pajak. Ketiga hal tersebut erat kaitannya dengan persepsi atau niat wajib pajak untuk melakukan atau tidak melakukan penggelapan pajak.
Penelitian ini dilakukan pada wajib pajak orang pribadi di KPP Pratama Badung Selatan. Jenis data yang digunakan adalah data primer yang diperoleh melalui penyebaran kuesioner. Sampel yang digunakan adalah 100 orang responden yang ditentukan dengan rumus Slovin. Teknik analisis yang digunakan adalah moderated regression analysis.
Hasil penelitian menunjukkan bahwa sistem perpajakan berpengaruh positif terhadap persepsi penggelapan pajak, sanksi pajak berpengaruh negatif terhadap persepsi penggelapan pajak, preferensi resiko tidak mampu memderasi pengaruh sistem perpajakan pada persepsi penggelapan pajak, dan preferensi resiko memperkuat hubungan sanksi pajak terhadap persepsi penggelapan pajak.
DERIVATIONAL SUFFIXES FOUND IN SELECTED ARTICLE IN TEMPO ENGLISH MAGAZINE
Authors: Ayuk Suandari Ni Nyoman , Wahyu Nugraha Putra I Gusti Bagus 
Published: December 2023

This research aims to find out the type of derivational suffixes and the morphological process of derivational suffixes which found in selected article of law in Tempo English Magazine. Descriptive qualitative and quantitative method were used to identify the type and the morphological process of derivational suffixes. There are 59 data were found in three articles of law in Tempo English Magazine which were: derivational suffixes Noun to Adjective 5 data (8,43%) such as: -ic and –an. Derivational suffixes Verb to Noun 31 data (52,54%) such as: -ance, -ation, -er, -ion. Derivational suffixes Adjective to Adverb 16 data (27,12%) such as: -ly. Derivational suffixes Noun to Verb 2 data (3,39%) wich were: -ize, -ate. Derivational suffixes Adjective to Noun 2 data (3,39%) which were: -ity. And derivational suffixes Verb to Adjective 3 data (5,08%) like: -ity. The data that has the most occurrences is derivational suffixes Verb to Noun, while the data that has the fewest occurrence are derivational suffixes Noun to Verb and Adjective to Noun.
Keywords: Derivational suffixes; morphology; Tempo English Magazine
PHRASAL VERBS FOUND IN NOVEL “THEY BOTH DIE AT THE END” BY ADAM SILVERA
Authors: Kumara Devi Sayu Putu Ratih , Kardana I Nyoman , Dyah Pertiwi Putri Dewa Ayu 
Published: December 2023

The title of this research is “Phrasal Verbs Found in Novel “They Both Die at The End” By Adam Silvera”. The data source of this research is the novel They Both Die at The End by Adam Silvera (2017). The problems investigated in this research are; what kind of phrasal verbs and what constituent structures are used for phrasal verbs in Adam Silvera’s They Both Die at The End? The theories applied are by Halliday and Matthiessen about phrasal verbs, and by Van Valin about tree diagrams. This research used the qualitative method. This research consisted of three steps. The first step was reading the novel. Furthermore, the data collection was conducted by note-taking. After that, the data were classified into their kind and their constituent structure. The result of the research showed that three kinds of phrasal verbs were found in Adam Silvera’s They Both Die at The End. The kinds are verb + adverb, verb + preposition, and verb + adverb + preposition. The constituent structure of each sentence with phrasal verbs showed that phrasal verbs can be transitive and intransitive. Transitive phrasal verbs mean that it requires a direct object. Transitive phrasal verbs can be separable which means the verb and particle are separated by a noun, and inseparable which means the verb and particle cannot be separated by a noun.
Keywords: constituent; kind; phrasal verbs
Pengaruh Komunikasi Terhadap Disiplin Kerja Karyawan Pada Ojas Prana Cafe & Restaurant Ubud Gianyar
Authors: Swabawa A. Agung Putu , Setena Made , Budiarta I Putu , Arjana I Wayan Basi , Pemayun I Dewa Gede Ari 
Published: December 2023

Penelitian ini bertujuan untuk efektivitas komunikasi dan tingkat disiplin karyawan serta pengaruh komunikasi terhadap disiplin kerja karyawan pada Ojas Prana Café & Restaurant Ubud Gianyar pada Ojas Prana Cafe & Restaurant Ubud Gianyar. Metode yang digunakan untuk mengumpulkan data, ada 5 metode, yaitu: observasi, Wawancara, kuisioner, dokumentasi, dan Studi Pustaka. Teknik analisis yang digunakan, yaitu: a. Analisis Kuantitatif, yaitu Teknik analisis untuk menganalisa data kuantitatif, di mana teknik analisais yang digunakan meliputi 1) Analisis Regresi Linier Sederhana, 2) Analisis Korelasi Sederhana,3) Analisis Determinasi. b. Teknik analisis deskriptif untuk menjelaskan hasil analisis dan membantu mengambil kesimpulan tentang hasil penelitian. Berdasarkan hasil analisis menunjukkan proses komunikasi dalam operasional pada Ojas Prana Cafe & Restaurant Ubud Gianyar berjalan sangat efektif. Disiplin kerja dalam operasional pada Ojas Prana Cafe & Restaurant Ubud Gianyar sangat baik. Komunikasi berpengaruh nyata atau signifikan terhadap disiplin kerja karyawan pada perusahaan Ojas Prana Café & Restaurant Ubud yang terlihat dari t hitung (3,753) lebih besar dari t tabel (1,833), yang berada pada daerah penolakan Ho dan Ha diterima. Pengaruhnya sangat kuat dengan koefisien korelasi sebesar positif 0.781 yang terletak diantara 0,76 – 1,00 dalam kriteria sangat kuat. Sedangkan hubungan pengaruhnya bersifat positif, di mana dengan terjadinya perbaikan komunikasi satu satuan menyebabkan terjadinya peningkatan disiplin sebesar 0.958 satuan.
Porvoo Agreement: A Way Forward
Authors:   University of Latvia, Jēruma Grīnberga Jāna , Altnurme Riho , Balode Dace , Chapman Mark , Geikina Laima , Haberer Tilmann , Rozentāls Linards , Percy Martyn , Tēraudkalns Valdis 
Published: December 2023

This book is a compilation of papers read during “Porvoo Agreement: A Way Forward”, an international seminar organized in 2021 by the Faculty of Theology (University of Latvia), as well as additional papers related to the theme. The authors are from several countries – Estonia, Germany, Latvia, the United Kingdom. The Porvoo Agreement has been important to Latvia – its pre-history is connected to negotiations and subsequent agreements between the Church of England and Lutheran churches in Latvia and Estonia (in 1936 and in 1938). The membership in the Porvoo Communion of the Latvian Evangelical Lutheran Church Worldwide has made this network expand globally. Articles included here show our common history as a diverse resource that challenges us to think about expanding the Porvoo Communion (links to the Meissen Agreement, dialogues with Methodists, Reformed and others) and the ways in which different voices within Lutheranism and Anglicanism respond to ecclesiological and other challenges of contemporary ecumenism. It also invites us to think about what contemporary biblical studies and new contextual theologies can teach us about being together.
Pemikiran KH. Bisri Musthofa dan Tradisi Kultural Jawa dalam Tafsir Al-Ibrīz
Authors: Misnawati Misnawati 
Published: December 2023

Mufassir is not overly prescriptive in his surveillance of the Qur’an and attempts to discover meaning in it, but he is also affected by societal realities. Javanese cultural tradition, or the culture that surrounds it, is one of them. This is evident in KH. Bisri Musthofa's work in the comments. Ibrīz's There are numerous intriguing Javanese cultural traditions included in this interpretation book. He maintains control over the Qur’an by adhering to traditional Javanese practices so that while discussing a passage, it might take several forms that are acceptable to society. This research is a type of library research using descriptive-analytical methods by referring to literature related to this research. This research illustrates that the interpreter's social space has an impact on the Qur’an in numerous ways and that the vernacularization process has an impact on the Qur’an's forms as well since it incorporates diverse parts of the locale. Pegon discusses religious themes and dialogues in Javanese culture, using al-Ibrīz as a source for interpretation in Javanese Arabic. Even so, KH. Bisri Musthofa succeeded in reviewing and conveying his da'wah messages straightforwardly and simply so that al-Ibrīz's interpretation blends with the space and local context of Javanese society.Abstrak: Seorang mufassir tidak sekedar menafsirkan al-Qur’an dan berusaha mengungkapkan makna yang ada di dalamnya, namun juga dipengaruhi oleh realitas yang eksis di masyarakat. Salah satunya tradisi kultural Jawa atau budaya yang melingkupinya. Hal ini terlihat di karya KH. Bisri Musthofa dalam tafsir al-Ibrīz. Di dalam kitab tafsir ini banyak terkandung unsur tradisi kultural Jawa yang menarik. Ia menafsirkan al-Qur’an dengan tidak melepaskan diri dari tradisi kebiasaan masyarakat Jawa, sehingga dalam menjelaskan suatu ayat memiliki bentuk beragam yang dapat diterima oleh masyarakat. Penelitian ini merupakan jenis penelitian Pustaka (library research) dengan menggunakan metode diskriptif analisis, dengan merujuk kepada literatur- literatur yang terkait dengan penelitian ini. Tulisan ini berargumen bahwa ruang sosial penafsir memiliki pengaruh dalam berbagai bentuk penafsiran atas al-Qur’an dan proses vernakularisasi juga mempengaruhi bentuk-bentuk penafsiran atas al-Qur’an. Karena ia melibatkan berbagai unsur lokalitas di dalamnya. Karena unsur lokalitas banyak yang muncul, maka kitab al-Ibrīz sebagai referensi tafsir yang berbahasa Arab Jawa Pegon berbicara isu-isu keagamaan dan perbincangan di masyarakat Jawa. Meskipun begitu, KH. Bisri Musthofa berhasil mengulas dan menyampaikan pesan-pesan dakwahnya dengan sangat lugas dan cara sederhana sehingga tafsir al-Ibrīz menyatu dengan ruang dan konteks lokal masyarakat Jawa.
ANALYSIS OF INSTITUTIONAL ENGINEERING IN ONE OF THE WET CLIMATE DRY LAND AGROECOSYSTEM VEGETABLE PLANTING
Authors: Suharyon Suharyon , Adri Adri , Firdaus Firdaus 
Published: December 2023

This study is the first to apply a relationship approach between farmer groups and other supporting institutions to develop a farming system and rice crop institutions in a region. The study aims to solve the problems faced by rice farmers in Rawa Medang village, West Tanjung Jabung Regency, by facilitating the adoption of sustainable rice farming system technology through institutional cooperation. The methodology used in this study applies the Participatory Research Appraisal (PRA) method, to explore the problems faced by rice farmers. Alternative interventions include the formation of several farmer groups or Gapoktan, named Joint Enterprises, a short discussion about the rice farming system, looking at the urgent needs of farmer groups, and connecting them with supporting institutions. Based on the PRA results, the problems prioritized are (1) Rice stem disease by Blas, (2) The presence of snail pests, (3) Seedlings, (4) Capital, (5) Subsidized fertilizer, (6) Meetings between groups, and (7) Technical guidance for rice plants. The novelty of this study is that it introduces a new framework of institutional engineering analysis supporting rice farming technology, based on the FSA (Farming System Analysis) concept. The study also provides empirical evidence of the effectiveness of the relationship approach in improving the productivity and profitability of rice farming in the region. The study contributes to the literature on agricultural development and innovation by highlighting the role of institutional cooperation in enhancing the adoption of sustainable rice farming system technology.
CHARACTERISTICS OF VEGETABLE FARMERS WITH INTEGRATED CROPTING PATTERNS AND ITS IMPLICATIONS FOR THE APPLICATION OF FARMING TECHNOLOGY
Authors: Firdaus Firdaus , Suharyon Suharyon , Adri Adri 
Published: December 2023

This paper is the first to investigate the characteristics of chili and celery farmers in dry land agroecosystems with wet climates and their implications for the application of farming technology. The obstacle faced is the limited use of existing seeds and labor, so that additional use of superior varieties of seeds and additional labor from outside the family is still needed. The paper also analyzes the production costs and benefits of chili and celery farming, taking into account the labor costs in the family. The results of research on red chili farming with celery show that this business is profitable with a total profit of IDR. 20,553,500,-. This farming business has provided profits with celery production of 405 kg, red chili production of 585 kg, and BEP price of IDR 15,495/kg celery and IDR 14,143/kg red chili. The R/C ratio value is 2.95 and the B/C ratio is 1.95, indicating that the farming business observed is profitable and worth pursuing. The novelty of this paper is that it introduces a new perspective on the adaptation and innovation of chili and celery farmers in dry land agroecosystems with wet climates, based on the FSA (Farming System Analysis) concept. The paper also provides empirical evidence of the effectiveness and feasibility of chili and celery farming in the region. The paper contributes to the literature on agricultural development and technology by highlighting the role of farmer characteristics and farming technology in enhancing the productivity and profitability of chili and celery farming.
Første skoledag – en analyse av norske barneskolers velkomstarrangement for førsteklassinger
Authors: Kaasin Atle , Dehnæs Hogsnes Hilde , Eik Liv Torunn , Paulgård Østmoen Jostein 
Published: December 2023

Første skoledag har en særegen posisjon i barns utdanningsløp. Likevel er dagen sjelden tematisert i forskningspublikasjoner. Denne artikkelen bidrar i så måte ved å undersøke det sedvanlige velkomstarrangementet for nye førsteklassinger i norske barneskoler. Det empiriske materialet er basert på observasjon av arrangementer og etterfølgende intervju med rektorer på seks barneskoler. Analysen viser at rektorenes antagelser om deltakernes forventninger er et vesentlig fundament for gjennomføringen av arrangementet. Forventningene synes imidlertid å romme spenninger, der kontinuitet og brudd kan ses som overgripende begreper. Resultatet er et komplekst, ritualisert arrangement der de omtalte spenningene preger gjennomføringen. Artikkelen gir nye perspektiver på barns overgang til skole, og drøfter blant annet muligheten for at arrangementet kan hjelpe barna til å forstå de nye settingene skolen innebærer. Slik sett kan artikkelen være et nyttig utgangspunkt for skoler som ønsker å diskutere eget arrangement.
English abstract
The First Day of School – An Analysis of the Welcome Event for First Graders in Norwegian Primary Schools
The first day of school has a special position in children’s education. Nevertheless, the day is rarely addressed in research publications. This article contributes by investigating the customary welcome event for first graders in Norwegian primary schools. The empirical material is based on observations of events and subsequent interviews with principals from six schools. The analysis shows that the event appears complex and ritualized. This complexity is rooted in the principals’ assumptions about the children’s, parents’ and staff’s expectations. Clear tensions exist within these expectations and are made visible in the implementation, with continuity and rupture as the overarching concepts. This article provides new perspectives on children’s transition to school and discusses, among other issues, whether such an event can help children understand new school settings. The article can be a useful starting point for schools that wish to discuss their own events.
Program Corporate Social Responsibility (CSR) untuk Peningkatan Kesejahteraan dan Pemberdayaan Masyaraka
Authors: Sakti Arief Alvianto , Wahyanti Caecilia Tri 
Published: December 2023

Penelitian ini dilakukan bertujuan untuk mengetahui Efektivitas Program Corporate Social Responsibility (CSR) untuk peningkatan kesejahteraan dan pemberdayaan masyarakat di Desa Bergas Kidul. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kualitatif. Teknik yang digunakan dalam pengumpulan data adalah dengan wawancara dan menggunakan data sekunder terpercaya. Setelah data diperoleh dilakukan penyajian dan reduksi data, kemudian ditarik kesimpulan. Dari hasil penelitian menunjukan program corporate social responsibility berjalan efektif untuk peningkatan kesejahteraan dan pemberdayaan masyarakat di Desa Bergas Kidul menggunakan metode deskriptif dengan pendekatan kualitatif, program CSR PT Sido Muncul efektif dalam meningkatkan kesejahteraan dan pemberdayaan masyarakat di Desa Bergas Kidul. Peluang kerja, peluang usaha, dan konsistensi program CSR menjadi faktor – faktor yang memperngaruhi keberhasilan program CSR terhadap peningkatan kesejahteraan dan pemberdayaan masyarakat di sekitar perusahaan.
Penerapan Hukum terhadap Pelanggaran Aparatur Sipil Negara di Kota Mojokerto pada Pilkada Serentak Tahun 2018
Authors: Fayakun Fayakun 
Published: December 2023

Pelaksanaan pemilihan kepala daerah serentak di Kota Mojokerto tahun 2018 masih hangat dengan beberapa isu mengenai netralitas Aparatur Sipil Negara (ASN). Bentuk pelanggaran hukum di antaranya berupa tindakan yang menguntungkan dan merugikan salah satu pasangan calon. Oleh karean itu, perlu dikaji unsur-unsur penyebab terjadinya pelanggaran, di antaranya regulasi pelaksanaan pemilihan. Pada tahapan kampanye pemilihan telah ditemukan oleh panitia pengawas pemilihan kecamatan ada salah satu aparatur sipil negara menjadi juru kampanye. Temuan pengawas pemilihan tersebut diduga merupakan pelanggaran netralitas di pilkada sebagaimana dimaksud dalam Pasal 71 UU No. 1/2015. Penelitian ini menggunakan metode kualitatif dengan studi literatur dan kasus. Pengumpulan data menggunakan wawancara dan studi literatur. Sumber data merupakan data sekunder yang diperoleh melalui surat-surat tuntutan pidana oleh Kejaksaan Negeri No. PDM-22/KT.MKT/Euh.2/05/2018, salinan putusan pengadilan negeri terhadap pelanggaran netralitas Aparatur Sipil Negara pada Pemilihan Kepala Daerah tahun 2018 No. 231/Pid.Sus /2018/PN.Mjk. Penelitian dimaksudkan untuk menjawab faktor pendorong potensi pelanggaran netralitas aparatur sipil negara, sehingga mampu berfungsi sebagai bahan rekomendasi perbaikan regulasi pemilihan kepala daerah di masa mendatang sebagai referensi kajian ilmiah akademik. Hasil studi menggambarkan terdapat faktor internal yang berasal dari lingkungan ASN dan factor eksternal yang berasal dari luar lingkungan ASN yang menjadi penyebab pelanggaran netralitas ASN, sehingga mampu berfungsi sebagai bahan rekomendasi perbaikan regulasi pemilihan kepala daerah di masa mendatang.
Eksistensi Bahasa Indonesia dalam Komunikasi Praktisi Public Relation
Authors: Astini Ni Made , Parmini Ni Putu , Mukhamdanah Mukhamdanah 
Published: December 2023

Penelitian ini bertujuan untuk memaparkan eksistensi bahasa Indonesia dalam komunikasi praktisi public relation. Penelitian ini tergolong ke dalam penelitian kualitatif dengan pendekatan deskriptif kualitatif. Subjek yang terlibat pada penelitian ini yakni praktisi public relation di wilayah pariwisata. Pengumpulan data pada penelitian dilakukan dengan menggunakan metode observasi dan wawancara dengan instrumen penelitian berupa pedoman wawancara dan pedoman observasi. Proses observasi dalam penelitian dilakukan untuk memperoleh data tentang sikap-sikap penutur atau praktisi public relation terhadap bahasa Indonesia. Wawancara dilakukan secara langsung bercakap-cakap di tempat kerja individu atau praktisi public relation. Data yang diperoleh pada penelitian kemudian dianalisis dengan menggunakan teknik analisis deskriptif kualitatif, yang dikaitkan dengan hasil penelitian terdahulu. Hasil penelitian menunjukkan bahwa eksistensi bahasa Indonesia dalam komunikasi praktisi public relation masih tergolong rendah. Hal ini dapat diketahui dari hasil observasi dan wawancara yang menunjukkan bahwa para praktisi cenderung lebih banyak menggunakan bahasa asing dan bahasa campuran. Selain itu komunikasi praktisi public relation dengan masyarakat sekitar menggunakan bahasa Indonesia bercampur bahasa Bali dan bahasa Inggris. Penggunaan bahasa Indonesia yang baik dan benar penting dibina dan dikembangkan untuk memperlancar komunikasi dengan wisatawan yang menggunakan bahasa Indonesia maupun dengan masyarakat.
Expert System Application Design for Diagnosing Damage to The Charger Rectifier Panel with A Website-Based Forward Chaining Method
Authors: Robianto Firman , Sutrisna Entis 
Published: December 2023

In the increasingly complex world of work, as technology and information continue to evolve, there is a need for a medium that can leverage information to support business processes or activities in an organization, making them more effective and efficient. PT. Swadaya Engineering, a company operating in the electrical and telecommunications industry located in South Jakarta, is facing a problem of frequent damage reports on rectifier charger panels that are difficult to convey manually through phone calls. This constraint is a hindrance to improving the effectiveness and efficiency of the company, causing customer dissatisfaction due to a lack of information obtained. To address this issue, the author developed an expert system application for diagnosing rectifier charger panel damage based on a website using forward chaining as the application development method. The purpose of designing this application is to improve the effectiveness and efficiency of the company in delivering information on rectifier charger panel damage and increasing customer satisfaction in diagnosing such damage. It is expected that this expert system application will be an effective medium for the company to leverage information and support business processes or activities that are carried out.
The Effects of Financial Crisis on Hedging Efficiency of Indian Rubber Future Markets
Authors: Govindan Nair Saji Thazhungal 
Published: December 2023

This research, under Engle-Granger Co-integration framework, examines the hedging efficiency of Indian rubber future markets during the period 2004-2017. The essence of this study is to seek evidence for the effects of global financial crisis of 2008 on the efficiency of rubber futures in hedging price risks of spot rubber in India. The study proved the hedging efficiency of rubber futures during both pre and post recession periods. However, increased price volatility of Indian rubber after recession heightened risk exposure to market participants that eventually lead to unexpected changes in the hedging efficiency of rubber futures. The research concludes with a suggestion that writing of rubber futures in India allows traders to hedge risk exposures in spot market along with the potentials of arbitrage gains.