bluuebunny/crossref_metadata_2025_split huggingface dataset:
CÁC ỨNG DỤNG CÔNG NGHỆ THÔNG TIN TRONG HỌC KHẨU NGỮ TIẾNG TRUNG QUỐC
Authors: Mai Phương Thúy  
Published: December 2023

Theo báo cáo của Liên Hợp Quốc, trên thế giới hiện có khoảng 6.500 ngôn ngữ. Trong đó, tiếng Trung Quốc là một trong những ngôn ngữ được sử dụng nhiều nhất. Tiếng Trung Quốc không chỉ được sử dụng ở nước sở tại mà còn là ngôn ngữ phổ biến ở nhiều quốc gia và vùng lãnh thổ. Hơn 70 quốc gia trên thế giới đã đưa tiếng Trung Quốc vào hệ thống giáo dục chính thức. Ngành Ngôn ngữ Trung Quốc (NNTQ) tại Việt Nam cũng đang thu hút nhiều sinh viên theo học. Theo thống kê của Bộ giáo dục và Đào tạo, cả nước có 48 trường đại học xét tuyển ngành NNTQ. Học ngoại ngữ nói chung và tiếng Trung Quốc nói riêng cần được đào tạo bài bản thông qua 4 kỹ năng: nghe, nói, đọc, viết. Trong các kỹ năng này, khẩu ngữ tiếng Trung Quốc hay kỹ năng nói tiếng Trung Quốc gần như là mục tiêu cuối cùng mà những người học mong muốn thành thạo nhất. Có nhiều phương pháp học tập và rèn luyện khẩu ngữ tiếng Trung Quốc. Ngày nay, với sự phát triển của công nghệ thông tin, vô số kiến thức có sẵn trong tầm tay người học nhờ vào các ứng dụng công nghệ thông tin (CNTT) trong học tập. Bài viết này giới thiệu những ứng dụng CNTT hữu ích và các trang mạng xã hội phổ biến giúp người học có môi trường luyện tập tốt để nâng cao khẩu ngữ tiếng Trung Quốc.
PERENCANAAN PAJAK PENGHASILAN PASAL 29 PADA PERUSAHAAN PELAYARAN
Authors: Ridwan Muhammad , Syakira Atira , Febryan Carissa Angelique , Azizah Zahra , Gading Meiwindriya Mutya , Widiastuti Ni Putu Eka 
Published: December 2023

The purpose of this study is to provide an overview of the application of tax management at PT. XYZ as a shipping company and know the effectiveness of this strategy. The object of this research is Article 29 Income Tax which is the remainder of the Income Tax Payable in the tax year or in other words accrued income tax. Income Tax Article 29 occurs if the tax payable for a tax year is greater than the tax credit, then the tax deficit payable must be paid before the annual notification letter is submitted. The PPh credit includes PPh Articles 21, 22, 23, 24 and 25 on the legal basis of Law no. 36 of 2008. This study uses a qualitative descriptive analysis method, namely by collecting data through literature studies and interviews.
Keywords: PPH 29; Shipping Company; Tax Planning

Abstrak
Tujuan penelitian ini adalah untuk memberikan gambaran mengenai penerapan manajemen pajak pada PT. XYZ sebagai perusahaan pelayaran serta mengetahui keefektifan dari strategi tersebut. Objek penelitian ini adalah Pajak Penghasilan Pasal 29 yang merupakan sisa dari PPh Terutang dalam tahun pajak atau dengan kata lain pajak penghasilan yang masih harus dibayar. Pajak Penghasilan Pasal 29 terjadi jika pajak yang terutang untuk suatu tahun pajak lebih besar dari kredit pajak, maka defisit pajak yang terutang harus dilunasi sebelum surat pemberitahuan tahunan disampaikan. Kredit PPh meliputi PPh Pasal 21, 22, 23, 24 dan 25 dengan dasar hukum UU No. 36 Tahun 2008. Penelitian ini menggunakan metode analisis deskriptif kualitatif yaitu dengan mengumpulkan data melalui studi literatur dan wawancara.
Kata kunci: PPH 29,; Perencanaan Pajak; Perusahaan Pelayaran
URGENSI PROFITABILITAS DALAM PENINGKATAN NILAI PERUSAHAAN SEKTOR TELEKOMUNIKASI
Authors: Dafa Bramasta 
Published: December 2023

This study aims to gain an understanding of the impact of Net Profit Margin (NPM), Return on Equity (ROE), and Return on Investment (ROI) on firm value. The object of research is companies in the telecommunications sector listed on the Jakarta Islamic Index - 70 (JII70). Samples were taken using Purposive Sampling method from six companies in the telecommunications sector listed in JII70 in the period 2018 to 2022. This study uses a quantitative method with a panel data regression analysis approach. The research findings show that partially, NPM has no significant effect on firm value, ROE has a significant effect on firm value, and ROI has a significant effect on firm value. Together, the three variables have an influence on firm value.
Keyword: NPM; ROE; ROI; Firm Value

Abstrak
Penelitian ini bertujuan untuk mendapatkan pemahaman tentang dampak Net Profit Margin (NPM), Return On Equity (ROE), dan Return On Investment (ROI) terhadap nilai perusahaan. Objek penelitian adalah perusahaan di sektor telekomunikasi yang terdaftar di Jakarta Islamic Index - 70 (JII70). Sampel diambil menggunakan metode Purposive Sampling dari enam perusahaan di sektor telekomunikasi yang terdaftar di JII70 dalam periode 2018 hingga 2022. Penelitian ini menggunakan metode kuantitatif dengan pendekatan analisis regresi data panel. Temuan penelitian menunjukkan bahwa secara parsial, NPM tidak memiliki pengaruh signifikan terhadap nilai perusahaan, ROE memiliki pengaruh yang signifikan terhadap nilai perusahaan, dan ROI memiliki pengaruh yang signifikan terhadap nilai perusahaan. Secara bersama-sama, ketiga variabel tersebut memberikan pengaruh terhadap nilai perusahaan.
Kata Kunci: NPM; ROE; ROI; Nilai Perusahaan
Translation and Validation of Social Appearance Anxiety Scale (SAAS) for Students
Authors: Ashraf Saba , Jahangir Nazia , Gulzar Aysha , Shabbir Ayesha , Musharaf Quratulain 
Published: December 2023

The study was aimed to translate and validate the social appearance anxity scale. Social appearance anxiety is a type of social anxiety, specifically about one's appearance and body shape. Quantitative research design was used for this study. The 592 undergraduate students were taken from Multan and Bahawalpur for the sample. Social appearance anxiety scale (SAAS) developed by Hart at el., in 2008 was used to translate in Urdu language. For data analysis SPSS V.25 and AMOS V.21 were used. Findings reveal that the alpha reliability of original and backward translated scale computed and it showed good alpha value with 0.881. Results demonstrate that validation of psychometric properties of SAAS Urdu version are found significant. Correlational analysis revealed that items of original and translated SAAS are inter related. Excellent internal consistency between the SAAS in its original English and Urdu version was also revealed by Cronbach’s alpha values. An exploratory factor analysis revealed that Urdu version SAAS has one factor structure just like original version and relationship between variable and respondent is significant. Translation and validation of SAAS in Pakistan is a step onward to work and explore more in the wider field of psychology. It will aid in the adaptation and creation of additional tools in accordance with Pakistan’s contemporary culture and standards. Urdu version tools are need of time for the psychological assessment in Pakistan because mostly people in Pakistan do not understand English properly.
ANALISIS RE-EVALUASI INVESTASI AKTIVA TETAP DITINJAU DARI ASPEK FINANSIAL (Studi Pada UD. UTAMA DENPASAR)
Authors: Ngurah Gede Suindrawan Anak Agung , Joni Sudiarta Dewa Gede Agung 
Published: December 2023

Invesment is cultivation of certain fund in number at the moment to getresult of larger ones a period of/to to come. In general invesment can be differentiatedof real invesment and invesment of ï¬ nansial. Real invesment most commonlyhappened at traditional economics, where this invesment include;cover real assetlike land;ground, building, other physical matter or machine. Whereas invesmentof ï¬ nansial in modern economics which entangle contract - contract written, likecommerce of obligation and share Intention of this research is to know competent or plant asset invesment do not whichhave been UD. Utama which evaluated from Its aspect of him.From result of analysis, hence can be concluded to following : Period Payback ( PP) obtained by 1 year 7 months 28 day meaning the the invesment competent tobe continued, because waktu yang needed to to close again expenditure of shorterinvesment of economic age of plant asset invesment, that is 8 year. Net Present Value( NVP) obtained is positive of Rp. 446.314.013 meaning yielded acceptance that isis positive, invesment bigger than invesment early, so that looked into invesment[done/conducted] by UD. Utama to be continued. Proï¬ tability Index ( PI) obtainedresult of equal to Rp. 2,3 bigger than one. This matter [of] menunjukan each;everyinvested rupiah will be obtained by earnings equal to Rp. 2,3. Thereby invesment[done/conducted] by UD. Utama to be continued is. Internal [of] Rate Of Returnobtained by result 61,6 % which bigger than expense of or capital of cost capitaof! accounted by is company equal to 18%. so that invesment by UD. Utama to becontinued. Pursuant to conclusion above plant asset invesment is .UD. Utama which evaluated from aspect of ï¬ nansial competent to in to continuing.
ANALISIS SEGMENTING, TARGETING, POSITIONING PRODUK ( Kajian pada Kopi Bali Banyuatis)
Authors: Lasmini Ni Ketut , Suryaniadi Sagung Mas 
Published: December 2023

A company can not serve all customers in the vast market. It should observe themarket segment it can serve most effectively. A marketer should perform a strategyof 3 (three) major steps; identify and classify different customers (segmenting);choose one or more market segment to approach (targeting); and to make image oropinion and to communicate the major benefit to the customers that distinguish it tothe other (positioning). And this research aims to formulate a particular marketingstrategy; which consist of segmenting, targeting and positioning of â€œ Kopi BubukBali Banyuatisâ€ The study was done in Denpasar, 140 sample was taken usingnon probability random sampling method, accidentally. Ordinal data 1 to 5 Likertscale was taken using questionnaire, transformed into interval data using IntervalSuccessive Method. The market segment of Kopi Banyuatis was formulated basedon the analysis of consumers behaviour and psychographic using Cluster Analysiswith K- Mean Cluster, result 3 clusters that are cross-tabulated with demographicvariable to obtain segmented consumerâ€™s profile. The computer software SPSSVer 13.0 and Microsoft Excel-XP were used to assist all calculation steps in theanalysis. The output are: Segment-1, 42,9%, frequent consumption level, readinessto buy is high because they understand the product, positive attitude toward theproduct and its benefit. In terms of psychographic, segment-1 are active, modern,optimistic and secure.Various income, from low into high class. Potential as maintarget of the market. Segment-2, 35,7%, infrequent consumption level, moderate inreadiness to buy, positive attitude toward the product and its benefit. Psychographic:simple, optimistic. Potential as market target next to segment-1. Segment-3, 21,4%,consumption level rare, readiness to buy low, negative toward product and its benefit.Psychographic: logic, normative, homebody. Less potential as market target. Basedon the market size, structure, and the goal and capacity of the company , segment-1choosen as the target of the company. Product positioning on customers head andtheir perception are mapped using Correspondent Analysis and Multi DimensionalScaling (MDS). It shows that Kopi Banyuatis is in tight competition with Kopi BolaDunia regarding quality, discount, gift, and product diversity. Its advantages in quality, discount, gifts and product diversity will not be effective in the long run, because Kopi Banyuatis could easily imitate by its competitors. Thatâ€™s why itsmarketing mix strategy upon the choosen segment, and product positioning shouldbe adjusted. Outstanding packaging will distinguish it from others. Various taste forthose who always like to try new product, and equal price for the middle-low classconsumers should be considered. Outstanding outlets make them easily seen by thecustomers and other promotion mix through advertising, sales promotion, publicrelations and personal selling should also be considered.
KUALITAS LAYANAN DITINJAU DARI KOHESIVITAS KELOMPOK, EMPLOYEE EMPOWERMENT, DAN KEADILAN ORGANISASIONAL
Authors: Putu Ayu Reonningrat Ni Luh , Sili Antari Ni Luh 
Published: December 2023

Quality of service is a key factor in the success of a company that is engaged in services such as salons, hospitals, banks, and hotels. The banking industry is one that is always faced with intense competition and business environment changes so quickly. Currently the bank is not only required to understand its clients, but also should pay attention to their employees so that the company afloat by purpose. As one of the state-owned enterprises, Bank BRI is required to provide good service to its customers. Competition is going on and the number of privately owned banks that have sprung up to make BRI had to work extra hard in order not to drown in the competition in the financial sector. In this regard, it will be analyzed in this study about the influence of several variables on the quality of service. This research was conducted in BRI Unit Singaraja spread over 15 locations with the number of employees as a sample of 81 people. The results of this study indicate there is positive and significant between group cohesiveness on the quality of service, there is a positive and significant impact of employee empowerment on service quality, there is positive but not significant between justice organizational to quality of service, there is a positive and significant impact group cohesiveness, employee empowerment, and organizational justice to the quality of the service employees of BRI in Singaraja, as well as the effect of which was donated by three independent variables on the quality of service of 77.5%.
BLIND LOYALITY PENGGUNA iPhone
Authors: Putu Inten Rumini Ni Luh , Ketut Sri Budarsa I Gede 
Published: December 2023

This study aimed to analyze the existence of Blind Loyalty among iPhone users among students Politeknik Negeri Bali, the research team used qualitative research methods in which a team of researchers tried to collect as much as possible the main reasons were the cause of the Blind Loyalty. In this study, the data we use is data taken directly or primary data collected using data collection techniques interview later interviews conducted as necessary so that the team can no longer find the reasons for Blind Loyalty or reasons a team of researchers have repeatedly found. The respondents of this study were male and female students in Politeknik Negeri Bali campus environment where the research team will be specific to the students of the iPhone in Business Administration majoring in environmental Politeknik Negeri Bali. Respondents were the source of our data is the iPhone users of all types and has been using the iPhone for 1 (one) year or more.
PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSETS, FINANCIAL LEVERAGE, DAN NET PROFIT MARGIN TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2012-2014
Authors: Yeni Astiti Ni Putu 
Published: December 2023

Income smoothing practices is a common phenomenon and is one of the earnings management that is defined as a reduction in income likely fluctuations from year to year by moving income from year to year high earnings to periods that are less favorable. This study aimed to examine the influence of NPM, ROA, firm size and financial leverage on the income smoothing on companies listed in the Indonesia Stock Exchange. This study uses Eckel index to classify companies that do or do not do income smoothing practices. The sample used in this study were 68 companies listed on the Stock Exchange within three years from 2012 to 2014 with the selection purposive sampling method. The statistical analysis used in this study with descriptive statistics and logistic regression results from Eckel index menunjukkanadanya income smoothing practices undertaken by companies listed on the Stock Exchange. In the multivariate analysis of the four independent variables, it turns out all the variables significantly influence income smoothing practices.
PERANAN SIKAP MENTAL TERHADAP KOMITMEN KARYAWAN MATERIALS DEPARTEMENT PADA HOTEL GRAND HYATT BALI DI NUSA DUA
Authors: Gede Udiyana Ida Bagus , Ngurah Wimpascima Ida Bagus 
Published: December 2023

This research analys role of mental attitude consisting the indicator (1) attitude to the company rules, (2) Obedience to the company rules, (3) The activity of doing the job, (4) The accuracy in using the office equipment, (5) The work relationship of the employees to the commitment of material department employees at Grand hyatt Hotel Nusa Dua Bali.

The purpose of this researce are : (1) To know mental attitude building which is given by Grand Hyatt Hotel Nusa Dua Bali, (2) To know employees commitment of materials department pg Grand Hyatt Hotel Nusa Dua Bali.
En väv av förståelse: Mellanstadieelevers utsagor om sin fiktionsläsning
Authors: Rosenbaum Cecilia , Svensson Anette , Söderberg Eva 
Published: December 2023

Syftet med artikeln är att illustrera vilka litterära iakttagelser några elever i årskurs fyra ger uttryck för när de läser berättelsen ”Draken med de röda ögonen” av Astrid Lindgren (1980) och hur dessa iakttagelser kan bidra med kunskap om vad som kan utgöra utgångspunkt och tas tillvara när en Litteraturundervisning planeras och genomförs på mellanstadiet. Datamaterialet består av nio semi-strukturerade intervjuer som transkriberats och därefter analyserats utifrån vilka litterära föreställningsvärldar eleverna bygger i mötet med berättelsen (Langer, 2017). Därefter diskuteras dessa föreställningsvärldar i relation till vilken litterär kompetens de intervjuade eleverna ger uttryck för (Torell, 2002). Studien visar att de intervjuade elevernas läsprocess är dialogisk och att de lägger in sina personliga erfarenheter i texten samtidigt som de förhåller sig till textens förhållningssätt till textkonventionerna.
ENGLISH:
A Web of Understanding: Middle School Pupils’ Reading Experiences
The aim of the article is to illustrate which literary observations nine pupils in year four express when they read the story "The Dragon with the Red Eyes" by Astrid Lindgren (1980), and how these observations can contribute with knowledge regarding what the lessons can be based on, and which aspects can be used when literature education is planned and carried out in middle school. The data material consists of nine semi-structured interviews that were transcribed. The interviews are analyzed based on Langer’s (2017) stances of envisionment as expressed by the interviewed pupils. Thereafter, the pupils’ envisionment building is discussed in relation to literary competence. The study shows that the interviewed pupils’ reading processes are dialogic and that they add their personal experiences to the reading process at the same time as they relate to the text’s approach to textual conventions.
Keywords: Literature teaching and learning, Literature education, Reading comprehension, Middle school, Stances of envisionment, Literary competence
Utforskande samtal mellan lärare och forskare om uppkopplade klassrum
Authors: Nilsberth Marie , Olin-Scheller Christina , Tarander Eva , Johansson Annelie K 
Published: December 2023

Den här artikeln sätter fokus på samtal mellan lärare och forskare om utmaningar kopplade till undervisningens digitalisering på en skola som har satsat på införandet av digital teknologi i alla ämnen. Syftet är att belysa transformationsprocesser i olika skolämnen i digitaliserade och uppkopplade klassrum, genom att analysera hur lärande om dessa frågor tar form i samtalen mellan deltagarna. Åtta fokusgruppsamtal genomfördes under fyra läsår och har analyserats med samtalsanalys för att synliggöra fysiska, semantiska och sociala dimensioner av de läranderum som formas. Resultaten visar att samtalsarrangemanget kan stödja lärandeprocesser både under och mellan samtalen, och kan överbrygga brott i kontinuiteten som kan relateras till organisatoriska förändringar på skolan. Vidare visar analysen att gruppsammansättningen med lärare från olika ämnen inte främst gynnade fördjupning av ämnesdidaktiska aspekter av undervisningens digitalisering utan framför allt gynnade fördjupning när det gäller ämnesövergripande frågor.
ENGLISH:
Exploratory conversations between teachers and researchers about connected classroom practices
This article focuses on the conversations between teachers and researchers about challenges connected to the digitalisation of teaching at a school that invested in introducing digital technology in all subjects. The aim is to shed light on transformation processes in various school subjects in digitalised and connected classrooms by analysing how learning about these issues takes shape in the conversations between the participants. Eight group discussions were conducted over four school years and have been analysed with conversation analysis to make visible the physical, semantic and social dimensions of the learning spaces that are formed. The analysis makes visible how the conversation arrangement supports learning processes both during and between the conversations, and that they can bridge disruptions in continuity that can be related to organizational changes at the school. Furthermore, the analysis shows that the group composition with teachers from different subjects did not favour the deepening of subject didactic aspects of the digitalisation of teaching. Instead more general pedagogical aspects became developed.
Keywords: Digitalisation, Powerful professional knowledge, Communicative spaces, Conversation analysis, Transformations
Att se med egna ögon – kritisk litteracitet på svenska för invandrare, sfi
Authors: Bergsten Provaznik Tímea , Wedin Åsa 
Published: December 2023

I denna artikel undersöks möjligheter och utmaningar vad gäller att utveckla kritisk litteracitet för vuxna som deltar i sfi, studieväg 1. Artikeln bygger på intervjuer av fyra sfi-lärare och observationer av deras undervisning, inom ramen för ett aktionsforskningsprojekt där fokus var på kritisk litteracitet. Luke och Freebodys skriftspråkliga praktiker och Janks ramverk för dimensioner av kritisk litteracitet användes för analys. Studien visar både på möjligheter och utmaningar. Även om de fyra olika praktikerna pågick samtidigt är det tydligt att den kritiska uppfattas som mer utmanande för lärarna. Samtidigt framträdde en spänning mellan skolans demokratiuppdrag och lärarnas beredvillighet att låta elever ha direkt inflytande över exempelvis vilka frågor som väljs ut för kritisk analys. Ur ett maktperspektiv befinner sig eleverna på studieväg 1 i ett läge av underordning, såväl vad gäller möjligheter att utöva sina medborgerliga rättigheter som möjligheter att påverka rådande diskurser. Vi konstaterar att lärarnas villighet att inkludera kontroversiella frågor även behöver balanseras mot aspekter som klassrumsklimat och skydd av enskilda elevers välbefinnande.
ENGLISH:
To see with your own eyes: Critical literacy in Swedish for immmigrants
In this article, possibilities and challenges regarding the development of critical literacy for adults participating in the education of Swedish for immigrants, study path 1, is investigated. The article builds on interviews with four teachers and observations of their teaching, as part of an action research project with focus on critical literacy. Luke and Freebody’s literacy resources and Jank’s framework for dimensions of critical literacy were used for the analysis. The study reveals both possibilities and challenges. Although the different resources were going on at the same time, the critical was perceived as more challenging for the teachers. At the same time a tension appeared between the school’s democracy mission and the teachers’ readiness to give students direct influence on for example which questions that were chosen for critical analysis. From a power perspective, the students in study path 1 are in a position of subordination, both regarding their possibilities to exercise their civil rights and to have influence on prevailing discourses. We conclude that the teachers’ willingness to include controversial issues also needs to balance against aspects of classroom climate and protection of individual students’ well-being.
Keywords: Critical Literacy, Swedish for Immigrants, Studypath 1, Basic literacy