bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengenaan Pajak Pertambahan Nilai, Pajak Kendaraan Bermotor, dan Daya Beli Konsumen
Authors: Prabawati Ida Ayu Adinda , Supadmi Ni Luh 
Published: December 2023

Consumer purchasing power is influenced by the imposition of Value Added Tax (VAT) and Motor Vehicle Tax (PKB). The aim of this research is to examine the effect of the imposition of VAT and PKB on consumers' purchasing power. This research was conducted at the Denpasar City Samsat office, the number of samples used was 100 taxpayers using the Slovin formula convenience sampling method. Data collection was carried out using a survey method, where the survey instrument was in the form of a questionnaire. The collected data was then analyzed using multiple linear regression analysis techniques. The research results show that the imposition of VAT has a positive effect on consumer purchasing power and the imposition of motor vehicle tax has a negative effect on consumer purchasing power.
Keywords: Imposition of Value Added Tax; Vechile Tax; and Consumer Purchasing Power.
Tax Incentives During the Covid-19 Pandemic From The Perspective Of Functional Tax Disseminators
Authors: Aruan Marni , Sudana I Putu , Widanaputra Anak Agung Gde Putu , Mimba Ni Putu Sri Harta 
Published: December 2023

Tax incentives have been provided to taxpayers impacted by the Covid-19 pandemic. The initial implementation of this tax incentive program was suboptimal, one contributing factor being inadequate dissemination of information. However, with the introduction of tax disseminators, the realization of tax incentives has improved. Drawing on role theory and institutional theory, this study seeks to understand the experiences of informants in optimizing tax incentives and their interpretations thereof. A phenomenological method is employed in this research, and data were analyzed using Interpretative Phenomenological Analysis (IPA). The findings reveal that a majority of the informants experienced satisfaction and pride in optimizing tax incentives. These feelings stem from the informants' understanding of their role in implementing tax incentives. The institutional environment shapes the responsibilities and workload of a tax disseminator. Coercive isomorphism arises as all regulations and dissemination guidelines are issued by the Head Office.
Keywords: tax incentive, tax disseminator, role theory, institutional theory
Exploring The Cross Countries Endurance, Evidence of Indonesian and Malaysian Sharia Banks Financial Performance
Authors: Kurniawan Muhammad , Normasyhuri Khavid , Anggraeni Erike 
Published: December 2023

The Islamic banking industry should be balanced with good financial performance to create stakeholders' trust in the funds they invest. This study examines financial performance by comparing the Islamic banking industry in Indonesia and Islamic banks in Malaysia during the Covid-19 pandemic using the MSI (Maqashid Sharia Index) and CAMELS (Capital, Asset, Management, Earning, Liquidity, Sensitivity of Market Risk) methods. The research adopts a quantitative design with a comparative approach. The implementation research period was in the era of covid-19 with the period 2020-2022. Sampling used purposive sampling at Indonesian Islamic Commercial Banks and Malaysian Islamic Commercial Banks with a total sample of 36. Hypothesis testing using the Independent T-Test. The results of the study provide the fact that the financial performance of the Islamic banking industry in Indonesia has good value and compliance compared to Islamic banks in Malaysia based on the MSI and CAMELS in the conditions of Covid-19.
Keywords: islamic bank, financial performance, COVID-19
Determinants of Financial Reporting Local Government Organization Transparency and Accountability as a Mediator
Authors: Nazaruddin Ietje , Rahmandani Yustisia Melasari , Sibuea Salsabila Putri Aryati 
Published: December 2023

This study examines the role of accountability as a mediating variable in understanding how internal control and external pressure influence financial reporting transparency. Data was sourced from a survey, garnering responses from 214 participants. The purposive sampling technique was adopted, focusing on responses from heads of finance departments, financial treasurers, and financial staff supporting local government organizations (OPD). For hypothesis testing, the study employed Structural Equation Modeling (SEM) grounded on the Partial Least Squares (PLS) approach. Results revealed that internal control significantly promotes financial reporting transparency in OPD, with accountability serving as a mediator. In contrast, external pressure alone is inadequate to guarantee the transparency and accountability of financial reports within local governments. Consequently, OPDs are advised to bolster their internal control and accountability mechanisms to enhance the trustworthiness of their financial statements.
Keywords: internal control, external pressure, accountability, and financial reporting transparency
STRATEGI PENGGUNAAN KEMBALI ADAPTIF PADA PUSAT KOMPUTER DAN PRINTER ORION DUSIT MANGGA DUA
Authors: Wibowo Amabel Christy , Gandha Maria Veronica 
Published: December 2023

The economic crisis, digitalization, and the pandemic have had a profound impact on the computer and printer retail trade sector with physical stores in Orion Dusit, Mangga Dua. Empathizing with Gen-X traders in this sector who have failed to adapt in the world of commerce due to the crisis or digitalization of the e-commerce market, this project proposes potential architectural solutions centered on sustainable and community-based concepts to revitalize and revive the sector. This research aims to serve as a foundation for a commercial architecture project that can create a tangible community in the computer and printer trading sector that can encourage a sense of ownership, and offer economic stability. This study uses qualitative research methods to renew and improve existing building conditions that have the potential for architectural intervention using adaptive reuse strategies. With a holistic programming strategy that combines user needs from the past, present, and future, the new Orion Dusit will be envisioned to accommodate continuously changing retailer needs, provide alternative business solutions, and grow linearly with the future market.
Keywords: adaptive reuse; commercial; empathy; Gen-X; tangible community

Abstrak
Krisis ekonomi, digitalisasi, dan pandemi sangat berdampak pada sektor perdagangan eceran komputer dan printer yang memiliki toko fisik di Orion Dusit, Mangga Dua. Berempati terhadap pedagang Gen-X di sektor ini yang gagal beradaptasi di dunia perdagangan akibat krisis maupun digitalisasi pasar e-commerce, proyek ini mengusulkan potensi solusi arsitektur yang berpusat kepada konsep berkelanjutan dan berbasis masyarakat untuk merevitalisasi dan menghidupkan kembali sektor tersebut. Penelitian ini bertujuan sebagai landasan untuk proyek arsitektur komersial yang dapat menciptakan komunitas nyata (tangible) dalam sektor perdagangan komputer dan printer yang dapat mendorong rasa kepemilikan (ownership), dan menawarkan stabilitas (stability) ekonomi. Penelitian ini menggunakan metode penelitian kualitatif untuk memperbarui dan memperbaiki kondisi bangunan eksisting yang berpotensi diintervensi secara arsitektur menggunakan strategi penggunaan kembali adaptif. Pemrograman baru yang diterapkan pada rancangan bersifat holistik yang menggabungkan kebutuhan pengguna pada masa lalu(past), sekarang(present), dan masa depan (future), dengan visi akhir Orion Dusit yang dapat mewadahi perubahan kebutuhan pedagang, memberikan solusi alternatif usaha dan bertumbuh secara linear dengan potensi pasar di masa depan.
KRITERIA DESAIN KAMAR RAWAT PENDERITA SKIZOFRENIA
Authors: Sutarman David Priatama , Lianto Fermanto 
Published: December 2023

Mental disorders, including schizophrenia, are significant health challenges in Indonesia. Schizophrenia is a complex mental disorder that affects millions of adults globally. However, despite the relatively high prevalence of schizophrenia, the accessibility and quality of mental health services in Indonesia, especially Jakarta, remain problematic. This study aims to enhance the well-being of individuals with schizophrenia in Jakarta through architectural design that caters to their specific needs, particularly in room design criteria. The design methods are Spatial Perception and neuroarchitecture aspects that can contribute to creating an environment that supports the recovery of individuals with schizophrenia and facilitates their reintegration into society. Through literature review and case studies, this research seeks to identify the appropriate room design criteria and address critical aspects such as safety, functionality, lighting, ventilation, and open spaces for social interaction. Emphasizing the design criteria for the rooms can help reduce stress and improve comfort for individuals with schizophrenia, thus aiding in their overall recovery. This research endeavours to raise awareness in society about schizophrenia and mental health in general and prioritize the development of specialized spaces for individuals with schizophrenia in the construction of mental health facilities in Indonesia.
Keywords: architecture; designing; mental disorder; schizophrenia; society
Abstrak

Gangguan mental, termasuk skizofrenia, merupakan salah satu tantangan kesehatan yang signifikan di Indonesia. Skizofrenia adalah gangguan mental kompleks yang mempengaruhi jutaan orang dewasa secara global. Namun, meskipun prevalensi skizofrenia yang cukup tinggi, aksesibilitas dan kualitas layanan kesehatan mental di Indonesia, terutama di Jakarta, masih menjadi permasalahan. Penelitian ini bertujuan untuk meningkatkan kesejahteraan penderita skizofrenia di Jakarta melalui perancangan arsitektural yang sesuai dengan kebutuhan mereka, terutama dalam kriteria desain kamar. Metode yang digunakan dalam perancangan ini adalah Spatial Perception dan neuroarsitektur yang dapat membantu menciptakan lingkungan yang mendukung pemulihan penderita skizofrenia dan memfasilitasi reintegrasi mereka ke dalam masyarakat. Melalui kajian literatur dan studi kasus, penelitian ini mencari kriteria desain kamar yang tepat dan memperhatikan aspek-aspek penting seperti keamanan, fungsi, pencahayaan, ventilasi, dan ruang terbuka yang memungkinkan interaksi sosial. Penekanan pada kriteria desain kamar ini dapat membantu mengurangi tingkat stres dan meningkatkan kenyamanan bagi penderita skizofrenia, sehingga membantu pemulihan mereka secara keseluruhan. Melalui penelitian ini, diharapkan kesadaran masyarakat tentang skizofrenia dan kesehatan mental secara keseluruhan dapat meningkat, dan perhatian terhadap perancangan ruang khusus untuk penderita skizofrenia menjadi prioritas dalam pembangunan fasilitas kesehatan mental di Indonesia.
STRATEGI PEMBERDAYAAN PEMUDA TIDAK SEKOLAH DALAM MENDUKUNG PROGRAM KAMPUNG KITA DI KECAMATAN JATIUWUNG
Authors: Nathasya Nathasya , Kasimun Petrus Rudi 
Published: December 2023

Youth not having access to school has become a pervasive problem in education systems around the world. While dropping out of school can result in high unemployment rates, especially in Indonesia. Responding to the challenges of this issue, a new strategy is needed to achieve the goal of reducing the unemployment rate as well as the dropout rate which is closely related to being empathetic towards it. in the manufacturing industry on the basis of empathy as spatial planning that adapts to the needs of the activities within it. By using quantitative and qualitative research methods, collecting data through a survey of empathy subjects, namely youth who have dropped out of school. Then a strategy can be produced to overcome this problem by designing a training and mentoring forum that embraces fields with a high proportion of workforce needs.
Keywords: dropout; empathy; manufacturing industry; training; unemployment
Abstrak
Pemuda yang tidak berkesempatan sekolah telah menjadi masalah yang meluas dalam sistem pendidikan di seluruh dunia. Sementara putus sekolah dapat mengakibatkan tingginya angka pengangguran, terutama di Indonesia. Menanggapi tantangan isu ini, diperlukan sebuah strategi baru dalam mencapai tujuan yaitu mengurangi angka pengangguran sekaligus angka putus sekolah yang berkaitan erat dengan bersikap empati terhadap hal tersebut.Tujuan dari perancangan penelitian strategi ini adalah untuk memberdayakan pemuda tidak sekolah untuk dapat merencanakan karir dengan memanfaatkan kebutuhan urgensitas di industri manufaktur dengan dasar empati sebagai perencanaan ruang yang menyesuaikan dengan kebutuhan aktivitas di dalamnya. Dengan menggunakan metode penelitian kuantitatif dan kualitatif, mengumpulkan data melalui survey terhadap subjek empati yaitu pemuda putus sekolah. Maka dapat dihasilkan sebuah strategi untuk mengatasi permasalahan tersebut adalah merancang sebuah wadah pelatihan dan pendampingan yang merangkul bidang dengan kebutuhan proporsi tenaga kerja tinggi.
EMPATI DI KAMPUNG SAWAH TERHADAP PERKEMBANGAN KAWASAN DI ABAD KE 21 MELALUI PROYEK MUSEUM
Authors: Nicholas Andhika , Choandi Mieke 
Published: December 2023

The area of Kampung Sawah used to be covered by rice fields, now it has turned into a luxurious residential area for the residents of Bekasi City. This area has long been known for its agricultural products which have the potential to be the main livelihood for the local population. To avoid the potential of the area being forgotten over time, it is necessary to build a building that can save the movement from time to time in the Kampung Sawah area. The building is in the form of a museum which contains the history and development of agriculture in the Kampung Sawah area. It is hoped that the museum project can become a place to store stories of the development and culture of the Kampung Sawah area from time to time, commemorate and introduce agricultural potential and its products and introduce agriculture in Kampung Sawah to the younger generation as a means of village potential and education for the wider community. The agricultural museum is a place to study the agricultural history of Kampung Sawah, from traditional to modern farming tools, farming techniques methods, etc. In the long run, the Kampung Sawah Agricultural Museum project can become an educational tourist spot for local people and also outside the region.
Keywords: agricultural; farmer; museum; Sawah Village
Abstrak

Wilayah Kampung Sawah dulu wilayahnya ditutupi oleh sawah-sawah sekarang sudah berubah menjadi pemukiman mewah warga Kota Bekasi. Sejak dulu kawasan ini dikenal dengan hasil pertaniannya yang berpotensi sebagai mata pencaharian utama bagi penduduk setempat. Untuk menghindari potensi kawasan menjadi terlupakan seiring baerjalannya waktu, maka dibutuhkan membangun suatu bangunan yang dapat menyimpan pergerakan dari masa ke masa wilayah Kampung Sawah. Bangunan berupa sebuah museum yang berisi mengenai sejarah dan perkembangan pertanian di wilayah Kampung Sawah. Diharapakan proyek museum dapat menjadi tempat untuk menyimpan cerita perkembangan dan budaya wilayah Kampung Sawah dari masa ke masa, mengenang dan memperkenalkan potensi pertanian dan hasilnya serta mengenalkan pertanian di Kampung Sawah kepada generasi muda sebagai sarana potensi desa dan edukasi bagi masyarakat luas. Museum pertanian menjadi tempat untuk mempelajari sejarah pertanian Kampung Sawah, mulai dari alat pertanian tradisional hingga modern, metode teknik bercocok tanam, dll. Dalam jangka panjang, proyek Museum Pertanian Kampung Sawah dapat menjadi tempat wisata edukasi bagi masyarakat lokal dan juga luar daerah.
FASILITAS REHABILITASI DAN PENGEMBANGAN BAKAT BAGI PECANDU INTERNET
Authors: Gunawan Victor , Setiawan Timmy 
Published: December 2023

As time goes by, the development of science and technology is quite rapid causing teenager to easily obtain information and learn it, one example is online games. Online games are a way of learning by analyzing with a group/individual using strategies that can be done by connecting devices via an internet connection. The ease of accessing online games such as internet cafes, cellphones and computers causes teenager to play without supervision and lack of care from parents so they forget time. In this process, teenager can step into addiction stage because they like to playing games, the time that should be used to study and mingle with friends has been reduced or even not a priority in order to be able to sit for a long time to play online games Online game addiction will be the topic raised, the author will design a rehabilitation and talent development center with an approach to the interests of psychological and physical mental health of teenager and adolescent development. Humanitarian and psychological architecture focuses on development and health as the main factor. In addition, the Rehabilitation and talent development center will provide a place where teenager and young adult can rehabilitate, as a center for teenager development, and can also be a place to socialize in order to reduce the impact of people who are already addicted to online games.
Keywords: online games, science and technology, addiction, rehabilitation
Abstrak

Seiring berkembangnya zaman, perkembangan IPTEK (Ilmu Pengetahuan Teknologi dan Komunikasi) yang cukup pesat menyebabkan anak-anak mudah memperoleh informasi dan mempelajarinya, contohnya adalah internet khususnya game online. Game online merupakan suatu cara belajar dengan menganalisa bersama sekelompok/individu menggunakan strategi yang dapat dilakukan dengan menyambungkan perangkat melalui koneksi internet. Kemudahan dalam mengakses game online seperti warnet, ponsel dan komputer menyebabkan remaja dapat bermain tanpa adanya pengawasan dan penjagaan dari orang tua sehingga lupa waktu. Dalam proses ini remaja dapat memasuki tahap kecanduan karena merasa sudah asik bermain game, waktu yang seharusnya dipergunakan untuk belajar dan berbaur dengan teman telah berkurang atau bahkan tidak menjadi prioritas demi bisa duduk berlama-lama untuk bermain game online. Kecanduan game online akan menjadi topik yang diangkat, penulis akan melakukan perancangan pusat rehabilitasi dan pengembangan bakat dengan pendekatan kepentingan kesehatan mental psikis maupun fisik terhadap remaja dan juga perkembangan remaja. Arsitektur kemanusiaan dan psikologis memfokuskan perkembangan dan kesehatan menjadi faktor utama. Selain itu, perancangan pusat rehabilitasi dan pengembangan bakat akan memberikan wadah sebagai tempat remaja-dewasa muda dapat rehabilitasi, sebagai pusat perkembangan remaja, dan juga dapat menjadi wadah bersosialisasi agar dapat mengurangi dampak orang yang sudah kecanduan game online.
SIMULASI GERAK TERHADAP PENGARUH RUANG PADA PELATIHAN DAN PENGEMBANGAN TENAGA KERJA PENYANDANG TUNADAKSA
Authors: Sinaga Jonathan Nabasa , Siwi Samsu Hendra 
Published: December 2023

The need for employment is still difficult for the people of Indonesia, especially for people who have physical limitations, which leads to unemployment and discrimination against them. In 2022 DKI Jakarta Province has 410,585 residents (BPS) who do not have a job (unemployed). The workforce in Indonesia is still dominated by low-skilled workers. The high unemployment rate in Jakarta is caused by the large number of untrained human resources or workers. Untrained human resources are caused by several factors such as an unsupportive economy, inequality between workers, and lots of competition between job seekers. The purpose of this research is to accommodate people with disabilities and the community with disabilities as a layer of society in Indonesia who need jobs to prepare them to have jobs. This study used a qualitative method by conducting a literature review, especially related to the theory of architectural empathy and principles of behavior for persons with disabilities. This study also conducted an analysis of the space requirements needed for persons with disabilities with disabilities as a place for workforce development. The concept of the influence of space on motion stimulation is one of the efforts to provide comfort for disabled users in conducting workforce training.
Keywords: affordance; space ; physical disability; workforce
Abstrak
Kebutuhan lapangan kerja dan diskriminasi terhadap kaum disabilitas masih terasa di masyarakat Indonesia, hal ini diakibatkan karena masih banyaknya pengangguran terutama pada kaum disabilitas. Kaum disabilitas terdapat beberapa jenis; Tunadaksa, Tunarungu, Tunanetra, Tunalaras, dan Tunagrahita. Pada penelitian ini mengangkat permasalahan tentang lapangan pekerjaan untuk kaum disabilitas Tunadaksa. Arsitektur sebagai disiplin ilmu sangat terkait dalam menjawab aspek keruangan yang terkait dengan kaum disabilitas dan ruang geraknya untuk penyediaan fasilitas pelatihan dan pengembangan tenaga kerja terutama penyandang tunadaksa. Penelitian ini bertujuan memberikan wadah untuk pelatihan dan pengembangan tenaga kerja tunadaksa berdasarkan simulasi gerak. Oleh karena itu metode yang dipakai adalah kualitatif dengan melakukan penelusuran kajian pustaka, terutama fenomenologi, affordance dan prinsip - prinsip perilaku bagi penyandang disabilitas, sehingga akan mendapatkan desain yang sesuai dengan kebutuhan disabilitas. Hasil dari penelitian ini berupa desain yang menjawab kebutuhan disabilitas tunadaksa pada ruang pelatihan dan pengembangan tenaga kerja berdasarkan ruang geraknya. Konsep pengaruh ruang terhadap stimulasi gerak merupakan salah satu usaha dalam memberikan kenyamanan bagi pengguna penyandang tunadaksa dalam melakukan pelatihan tenaga kerja.