bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Penerapan Green Accounting Dan Material Flow Cost Accounting Terhadap Corporate Sustainability (Studi Empiris Perusahaan Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia)
Authors: Pramesti Komang Dinda , Wahyuni Made Arie 
Published: October 2023

Penelitian ini adalah penelitian yang dilakuan untuk mengetahui pengaruh penerapan green accounting dan material flow cost accounting terhadap corporate sustainability pada perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini termasuk penelitian kuantitatif, dengan jumlah sampel perusahaan sebanyak 6 perusahaan , tahun observasi 6 hingga jumlah observasi penelitian 36 sampel perusahaan. Teknik analisis data yang digunakan adalah Teknik Non Propability Sampling. Menggunakan SPSS 25 sebagai analisis data. Hasil menunjukkan bahwa green accounting dan material flow cost accounting berpengaruh positif terhadap corporate sustainability.
Kata kunci: Green Accounting, Material Flow Cost Accounting, Corporate Sustainability
Pengaruh Transparansi Pajak Oleh Fiskus Dan Trust Terhadap Kepatuhan Wajib Pajak Orang Pribadi (WPOP) Dengan E-Filling Sebagai Variabel Moderasi
Authors: Safitri Eka , Jaeni  
Published: October 2023

Penelitian ini bertujuan untuk mengetahui peran pengaruh transparansi fiskus dan trust terhadap kepatuhan wajib pajak orang pribadi dengan memoderasi penerapan e-filling. Metode pengambilan sampel random digunakan dalam penelitian ini. Rumus sloving digunakan untuk menentukan jumlah sampel, dan 100 responden dihasilkan. Program SPSS versi 29 digunakan dalam analisis penelitian ini. Teknik pengambilan sampel menggunakan teknik random sampling. Berdasarkan hasil penelitian, transparansi fiskus dan trust secara persial bersama-sama berpengaruh positif signifikan terhadap kepatuhan wajib pajak orang pribadi. Dari hasil moderasi e-filling yang memoderasi transparansi fiskus dan trust terhadap kepatuhan wajib pajak orang pribadi secara persial bersama-sama tidak mempu mendorong transparansi fiksus dan trust terhadap kepatuhan wajib pajak orang pribadi.

Kata kunci : kepatuhan wajib pajak, transparansi, trust dan e-filling
Pengaruh Creative Problem Solving (CPS) Terhadap Kemampuan Berpikir Kreatif Ditinjau dari Minat Belajar
Authors: Azizah Zahra Noor , Santoso Budi 
Published: October 2023

The purpose of this study was to determine the creative thinking ability and learning interest of students who took part in learning with the Creative Problem Solving (CPS) model. This study uses a quantitative and qualitative approach with a sequential explanatory design. Quantitative data analysis used t-test and qualitative data used descriptive analysis. Quantitative data were obtained through post-tests while qualitative data were collected from interviews and student learning interest questionnaires. A sample of 70 students from the entire XI class of SMAN 1 Sukahaji. Sampling was done by cluster random sampling technique. The results of the study show that the creative thinking abilities of students who follow the CPS model are better than students who take conventional learning. Furthermore, for students who have higher or lower learning interest, the application of the CPS model is better than students who take conventional learning. So, the CPS model contributes positively to students' creative thinking abilities.
PENGARUH LINGKUNGAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA OBJEK WISATA BATUR NATURAL HOT SPRING KABUPATEN BANGLI
Authors: Ningrat Bisma , Suarmanayasa I Nengah 
Published: October 2023

Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja dan disiplin kerja terhadap kinerja karyawan pada objek wisata Batur Natural Hot Spring, dengan mengkaji variabel lingkungan kerja dan disiplin kerja sebagai variabel bebas, dan kinerja karyawan sebagai variabel terikat. Penelitian ini menggunakan populasi sebanyak 80 karyawan. Pengumpulan data dilakukan dengan metode kuesioner dan dianalisis menggunakan teknik analisis regresi linear berganda. Hasil penelitian menunjukan bahwa 1) Ada pengaruh positif dan signifikan dari lingkungan kerja dan disiplin kerja terhadap terhadap kinerja karyawan. 2) Ada pengaruh positif dan signifikan dari lingkungan kerja terhadap terhadap kinerja karyawan.. 3) Ada pengaruh positif dan signifikan dari disiplin kerja terhadap terhadap kinerja karyawan.
Kawasan Pecinan Glodok sebagai Daya Tarik Wisata Kuliner
Authors: Andini Davi Ayu , Nugraha Rizki Nurul 
Published: October 2023

Kuliner saat ini menjadi daya tarik sendiri yang memikat hati wisatawan, penelitian ini menggunakan metode Kualitatif deskriptif dan Metode SWOC, Oleh sebab itu adapun tujuan penelitian ini dilakukan untuk mengetahui 1) Keragaman kuliner yang berada di wilayah pecinaan glodok, 2) Strategi promosi daya tarik wisata kuliner di wilayah pecinaan glodok, 3) Implementasi strategi promosi di wilayah Pecinaan Glodok. melalui wisata kuliner Pecinaan Glodok dengan rumusan masalah, keanekaragaman, faktor, dan bagaimana strategi promosi yang cocok melalui pendekatan wisata kuliner Pecinaan Glodok dengan tujuan penelitian mengetahui sejauh peningkatan strategi destinasi dengan wisata kuliner dan untuk mengetahui bagaimana Pecinaan Glodok menjadi destinasi wisata kuliner yang bisa membuat wisatawan menarik untuk berkunjung. Adapun hasil yang didapatkan adalah implementasi strategi yang cocok digunakan Pecinaan Glodok melalui wisata Kuliner adalah strategi yang agresif atau promosi dengan gencar. Promosi yang terus menerus juga dapat dilakukan dengan metode mulut ke mulut, promosi adapun dengan media sosial atau menjadikan Pecinaan Glodok sebagai bahan pembicaraan sehingga menarik wisatawan lain untuk berkunjung ke Pecinaan Glodok.
PENGARUH KUALITAS AUDIT, AUDIT TENURE DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2017-2021)
Authors: Vernanda Putra Pratama  
Published: October 2023

Dalam penelitian ini, tim peneliti ingin mengetahui faktor-faktor apa yang mempengaruhi keputusan auditor mengenai apakah sebuah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia harus terus melakukan bisnis seperti biasa atau tidak. Data dikumpulkan melalui penarikan sampel melalui kuesioner, kemudian dianalisis menggunakan alat analisis regresi logistik menggunakan aplikasi SPSS. Hasil temuan menunjukkan bahwa ada hubungan antara kualitas audit dan penerimaan opini audit lanjut usaha (H1), hubungan antara masa jabatan auditor dan penerimaan opini audit lanjut usaha (H2), serta hubungan antara pertumbuhan perusahaan dan penerimaan opini audit lanjut usaha (H3).
PENGARUH PROFITABILITAS, LEVERAGE, PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN
Authors: Amalia Fitri Prima Nur , Wahyuni Lidia 
Published: October 2023

Abstrak:
Penelitian memiliki tujuan menguji hubungan antara profitabilitas, leverage, dan pertumbuhan perusahaan terhadap kebijakan dividen. Kajian ini berfokus pada perusahaan sektor healthcare di Bursa Efek Indonesia. Data penelitian ini dilakukan untuk data pada tahun 2020-2022. Data dianalisis menggunakan model regresi berganda di SPSS. Penelitian ini memiliki hasil bahwa kebijakan dividen dipengaruhi oleh profitabilitas, leverage tidak berpengaruh terhadap kebijakan dividen, dan pertumbuhan perusahaan memiliki pengaruh terhadap kebijakan dividen.
Kata Kunci: Profitabilitas, leverage, pertumbuhan, dividen

Abstract:
This study aims to examine the relationship between profitability, leverage, and company growth to dividend policy. This study focuses on healthcare sector companies on the Indonesia Stock Exchange. This research data was conducted for data from 2020 to 2022. The data were analyzed using multiple regression models in SPP. This research shows that dividend policy is influenced by profitability, leverage has no effect on dividend policy, and company growth has an influence on dividend policy.

Keywords: Profitability, leverage, growth, dividends
PENGARUH KEPERCAYAAN DAN KEPUASAN PELANGGAN TERHADAP KUALITAS LAYANAN ASURANSI KESEHATAN
Authors: Ramadhan Ezra Fikri , Syafri  , Nurhayati  
Published: October 2023

Perkembangan industri asuransi di Indonesia meningkat dengan pesat, terutama ditandai dengan meningkatnya permintaan produk asuransi yang didasari oleh kesadaran akan berasuransi masyarakat Indonesia. Masyarakat mulai melihat industri asuransi sebagai lembaga yang menjamin atau memberikan proteksi terhadap harta benda dan jiwa masyarakat yang menjadi nasabahnya. Penelitian ini menguji pengaruh kepercayaan dan kepuasan pelanggan terhadap kualitas layanan untuk membeli polis asuransi kesehatan dengan menggunakan sampel sebanyak 118 responden yang diambil dari masyarakat umum dan menggunakan metode Structural Equation Modeling Partial Least Square (SEM PLS). Pada penelitian ini penulis menjelaskan & menguji hubungan antara variabel bebas berupa kepercayaan dan kepuasan pelanggan dan variabel terikat kualitas layanan. Berdasarkan hasil penelitian diperoleh kepercayaan dan kepuasan pelanggan memiliki pengaruh yang signifikan positif terhadap kualitas layanan produk asuransi kesehatan.
PENGARUH MULTINASIONALITAS, CAPITAL INTENSITY, SALES GROWTH, DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE
Authors: Ariyani Checnya Fathlinda , Arif Abubakar 
Published: October 2023

Tujuan penelitian ini adalah untuk menguji dan mengevaluasi pengaruh multinasionalitas, capital intensity, sales growth, dan konservatisme akuntansi terhadap tax avoidance. Cash Effective Tax Rate (CETR) digunakan sebagai pengukuran tax avoidance. Metode yang digunakan pada penelitian ini adalah metode kuantitatif dengan data sekunder yang diperoleh dari Laporan Keuangan yang ada dalam website Bursa Efek Indonesia (BEI) dan website perusahaannya. Populasi yang digunakan dalam sampel ini meliputi 30 perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2018 sampai dengan tahun 2022 dan diperoleh total pengamatan 150 sampel penelitian. Purposive sampling digunakan untuk memperoleh data, dan perangkat lunak SPSS versi 21 digunakan untuk menganalisis data dalam pendekatan analisis regresi linier berganda. Temuan menunjukkan bahwa multinasionalitas, capital intensity, sales growth, dan konservatisme akuntansi berpengaruh positif signifikan terhadap tax avoidance.
PENGARUH PENGALAMAN KERJA AUDITOR INTERNAL TERHADAP KUALITAS PENGAWASAN INSPEKTORAT UTAMA KEMENTERIAN PPN/BAPPENAS
Authors: Fahmi Muhammad Thoriq , Anis Idrianita 
Published: October 2023

Tujuan penelitian ini untuk menguji pengaruh kompetensi pengalaman kerja auditor internal terhadap kualitas pengawasan Inspektorat Utama Kementerian PPN/Bappenas. Objek dalam penelitian ini adalah seluruh pegawai Inspektorat Utama Kementerian PPN/Bappenas yang terlibat dalam Program Kerja Pengawasan Tahunan. Pemilihan sampel dilakukan menggunakan metode nonprobability sampling dengan teknik purposive sampling sehingga mendapatkan sampel sebanyak 37 auditor. Teknik pengumpulan data pada penelitian ini menggunakan kuesioner online. Metode yang digunakan untuk menguji hipotesis dalam penelitian ini adalah analisis regresi linear berganda dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa pengalam kerja berpengaruh positif terhadap kualitas pengawasan.
PENGARUH GOOD CORPORATE GOVERNANCE, ENVIRONMENTAL SOCIAL GOVERNANCE, DAN CAPITAL STRUCTURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI
Authors: Hutagalung Stevan Adrian , Hermi  
Published: October 2023

Tujuan dari penelitian ini yaitu untuk menguji dan menganalisa Pengaruh Good Corporate Governance, Environmental Social Governance, dan Capital Structure terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Moderasi. Populasi penelitian adalah perusahaan sub sektor makanan dan minuman yang tercatat di Bursa Efek Indonesia selama tahun 2020-2022. Jenis data yang dimanfaatkan yaitu data sekunder, yaitu data berasal dari laporan keuangan dan laporan tahunan. Metode purposive yakni yang dilaksanakan dalam penelitian ini mendapatkan 30 sampel perusahaan dan total sampel sejumlah 90 sampel dari tahun 2020-2022. Penelitian ini memanfaatkan uji model regresi. Hasil penelitian ini menunjukkan bahwasannya Good Corporate Governance berpengaruh negatif terhadap Nilai Perusahaan, Environmental Social Governance berpengaruh positif terhadap Nilai Perusahaan, Capital Structure berpengaruh positif terhadap Nilai Perusahaan, Kinerja Keuangan memperkuat Good Corporate Governance terhadap Nilai Perusahaan, Kinerja Keuangan tidak memperkuat Environmental Social Governance terhadap Nilai Perusahaan, dan Kinerja Keuangan tidak memperkuat Capital Structure terhadap Nilai Perusahaan.
Giant sacral aneurysmal bone cyst treated with endovascular embolization
Authors: Lemos Samuel Sequeira , Belo Diogo , Gomes Filipe Veloso 
Published: October 2023

Background:
Spine aneurysmal bone cysts (SABC) are osteolytic tumor-like lesions with cystic, blood-filled cavities that represent 15% of all primary spinal bone tumors. The sacrum is a rare site for SABC, and sacral lesions typically carry higher morbidity rates. Here, a 19-year-old female with a large primary multisegmental sacral SABC was successfully managed with 2-staged endovascular embolization.

Case Description:
A 19-year-old female presented with progressive worsening of axial lumbosacral pain, and a left L5/S1 radiculopathy. The lumbosacral computed tomography and magnetic resonance studies showed a large (10 cm [AP] × 11 cm [Tr] × 12 cm [CC]) heterogeneous, osteolytic lesion containing multiple fluid-fluid levels. The biopsy confirmed the diagnosis of a primary SABC. She was treated with a 2-staged endovascular embolization that resolved her pain. This was followed by radiographic confirmation of occlusion of the SABC.

Conclusion:
A 19-year-old female presented with an atypical SABC that was successfully managed with 2-staged endovascular embolization.
Resection of a lumbar intradural tumor
Authors: Tigre Joseph Yunga , Kloehn Andrew J. , Scemama Ava , Boddu James , Costello Meredith C. , Levi Allan D. , Burks S. Shelby 
Published: October 2023

Background:
Myxopapillary ependymomas and schwannomas represent the most common tumors of the conus medullaris and cauda equina. Here, we present the surgical resection of a 64-year-old male with a lumbar intradural tumor.

Case Description:
A 64-year-old male presented with several months of the lower extremity weakness, pain, and bowel/bladder dysfunction. Magnetic resonance imaging demonstrated a large L3–5 intradural lesion, and surgical resection using intraoperative neuromonitoring with somatosensory evoked potentials (SSEPs), motor evoked potentials (MEPs), free-running electromygraphy (EMGs), and direct sphincter monitoring was recommended. After an L2-S1 laminectomy was performed, intraoperative ultrasound was used to confirm the cranial and caudal extent of the tumor. The dural was opened using a midline approach, and the tumor was quickly visualized. Through careful dissection, the tumor was debulked and gross total resection was ultimately achieved through a piecemeal resection. Hemostasis was frequently required throughout the case, as the tumor was highly vascular. Postoperatively, the patient was at his neurologic baseline and was discharged to rehab on postoperative day 4. The final pathology revealed the intradural lesion was a paraganglioma.

Conclusion:
Early intervention and gross total resection of spinal intradural tumors are associated with optimal patient outcomes. Additional adjuncts, such as ultrasound, are beneficial and can help achieve gross total tumor resection.
Multimodal management of more than 50% mixed deep dermal and full thickness burns in a child
Authors: Subramaniam Sentilnathan , Rodzaian Wan Syazli , Yussof Shah Jumaat , Ibrahim Salina , Hayati Firdaus 
Published: October 2023

IntroductionEarly tangential excision and wound coverage by autologous skin grafting is the mainstay of treatment for deep dermal and full-thickness burns. They are challenging in children with major burns involving more than 50% of the body surface area.AimThis article highlights a young boy who suffered from 52% mixed deep dermal and full-thickness burns after alleged thermal burns and we discuss his treatment strategies.Case studyA 10-year-old boy suffered 52% mixed deep dermal and full-thickness burns after alleged thermal burns. After initial resuscitation, pain relief and fluid replacement, he underwent an emergent escharotomy of bilateral lower limbs followed by a series of surgeries. His treatment was complicated by many hurdles such as graft failure, difficult intravenous access, nutritional support and local wound infection which were tackled aptly with a multidisciplinary approach.Results and discussionA sequential excision of eschar tissue and advocation of multiple modalities of burn wound coverage, including glycerol-preserved cadaveric allograft (GPCA) and MEEK micrografting. GPCA decreases the bacterial load and helps to re-establish the skin barrier, normalise the physiological state and promote capillary ingrowth into the wound. MEEK micrografting allows better re-epithelization and has a shorter operation time.ConclusionsVarious modalities can be used to achieve skin coverage such as GPCA and MEEK micrografting. Extensive burns need to be managed in a tertiary centre with a combination of skin coverage techniques such as GPCA and MEEK micrografting in order to overcome the unavailability of normal skin for conventional skin grafting.
Morfometric Based on Comb Types of Kampung Chicken in Mataram City
Authors: Lestari Lestari , Rozi Tapaul , Kasip Lalu Muhamad , Azis Abdul 
Published: October 2023

This study aimed to determine the morphometrics based on the type of free-range chicken comb in Mataram City. The research was conducted in the districts of Ampenan, Selaparang, and Cakranegara, Mataram City. The material used was 270 adult free-range chickens consisting of 135 roosters and 135 hens. The method used was a survey. Samples were taken by means of random sampling.The variables observed were comb types, sex, comb heigth, shank length, tibia length, femur length, sternum length, the distance between the pubic bone and the distance between the pubic bone and the chest, and body weight. Data collected were tabulated based on the type of comb and gender. The frequency of the comb type was calculated, and the morphometric data were analyzed by analysis of variance followed by the F test. The results show that there was no significant difference (p > 0.05) in shank length, tibia length, sternum length, the pubic bone distance and pubic bone distance to the chest in male and female single-comb chickens, rose, walnut and pea
Correlation of Hatching Weight with Body Weight at Two Months of Age from Crossbreeding of Layer Chicken with Kampung Chicken Based on Four Comb Types
Authors: Lestari Lestari , Muhsinin Muhammad , Khaidir Erdi , Jan Rahma 
Published: October 2023

This study aims to determine the correlation of hatching weight with two-month-old body weight (final weight) of crossbreeds of a layer with kampung chickens based on four comb types. The research was conducted in Dalem Lauq Hamlet, Sakra Village, Sakra District, East Lombok Regency, West Nusa Tenggara (NTB). The material used was a total of 50 F1 chicks; 13 chicks were the result of crossing Isa Brown layer hens with cockerels from kampung chicken single comb (SC), 11 chicks crossed with rose comb (RC), 13 chicks crossed with walnut comb (WC), and 13 chicks crossed with pea comb (PC). The observed variables were hatching weight (HW), final body weight (BW), body weight gain (PBB), and correlation of HW with BW. The results of analysis of variance of HW, BW, and PBB among treatments were not significantly different (P>0.05). Positive correlation of HW with BW at RM (0.47) and RT (0.06). The results of HW regression analysis had a positive effect on BW in F1 from RC and SC.
Keywords: Correlation, Crosses, Laying Hens, Kampung Chickens, Comb Type
Hatchability and hatching time of Arab Chicken eggs With Different Heat Sources
Authors: Haryani Ni Ketut Dewi , Indarsih Budi 
Published: October 2023

This study was conducted to determine the hatchability and hatching time of Arab chicken eggs in incubators with different heat sources. The research was carried out at the Poultry Laboratory of the Faculty of Animal Science, University of Mataram. A total of three hundred fertile eggs were placed into two different types of incubators which were an electric incubator (EI) and an oil lamp heating incubator (OLHI). Each treatment was repeated three times (150 eggs/treatment). The data were analysed using the t-student test. The results showed that the fertility of Arab chicken eggs incubated using the electric incubator (EI) was 85.2% and OLHI incubator was 90.7%. Embryo viability at EI was 85.6% and OLHI was 90.5%. The hatchability of EI was 70.9% and OLHI was 83.8%, and the hatching weight of EI was 29.6 g, while the OLHI hatching machine was 28.9 g, and the hatching time of eggs on the EI incubator was 21.3 days and OLHI was 21.7 days. Different types of incubators had no significant effect (P>0,05) on the fertility of eggs, embryo viability, hatching time, and hatching weight but it had an effect (p=0.043) on the hatchability. In conclusion, the heat source of the kerosene lamp was better than that of an electric heating incubator
Botanical Composition, Feed Consumption and Feed Conversion of Male Bali Cattle in The Tunas Karya Group, Teruwai Village, Central Lombok Regency
Authors: Sukarne Sukarne , Mastur Mastur , Harjono Harjono , Sutaryono Yusuf Akhyar , Hidjaz Tahyah 
Published: October 2023

Feed is a very important factor in cattle farming business. The adequacy of feed requirements is not only measured by the amount of feed given, but it is also necessary to pay attention to the diversity of types of feed and the ability of livestock to change the feed ingredients given to increase body weight. The research entitled Botanical Composition, Consumption and Feed Conversion for Male Bali Cattle in the Tunas Karya Group of Teruwai Village, Central Lombok Regency was carried out for 3 months from August to October 2021. This research was carried out using 3 Bali bulls which were placed in separate individual pens. equipped with feed and drinking water. Variables observed in this study included botanical composition, feed consumption, and conversion as well as body weight gain during the study. The data obtained in this study were analyzed descriptively. The results showed that the feed given to male Bali cattle reared in the Tunas Karya Group of Teruwai Village, Central Lombok Regency consisted of 100% king grass forage and 5 kg of commercial concentrate feed. Dry matter consumption (KBK) was 6.78 kg or 2.36% of body weight/head/day, while organic matter consumption (KBO) was 5.90 kg/head/day. Daily body weight gain (PBBH) was recorded at 0.526 kg/head/day, with a feed conversion of (12.1).
Keywords: Botanical Composition, Consumption, Conversion, Feed, Bali Cattle