bluuebunny/crossref_metadata_2025_split huggingface dataset:
Audit Quality dan Value Relevance of Accounting Information
Authors: Setiawan Yan Christianto , Mettan Santho Vlennery 
Published: January 2024

Users of financial reports need relevant information as a basis for making decisions. The existence of an auditor helps investors in assessing the quality of accounting information. The research aims to examine the quality of audit reports as proxied by the size of the public accounting firm and audit opinions on the value relevance of accounting information. The research population is all sectors of business entities registered on the IDX in the 2018-2021 period. A total of 1,480 observations were used as samples in the research. Researchers use a fixed effect model in a panel data structure to test hypotheses. The research results show that auditor size increases the relevance of earnings value, but reduces the relevance of book value. Meanwhile, the audit opinion was found not to affect the relevance of accounting information. The research findings are interesting because audit opinions provided by Big 4 auditors increase the relevance of book value. This research is expected to help investors consider audit quality as an integral part of fundamental analysis, as well as contribute to the development of the topic of value relevance of accounting information and audit quality.
Keywords: Audit, Financial Statement, Value Relevance
Karakteristik CEO dan Pengungkapan Informasi ESG Perusahaan Publik Indonesia
Authors: Yapianto Wilson , Dewi Luh Gede Krisna 
Published: January 2024

This research aims to determine the influence of CEO educational background, CEO tenure and CEO age on ESG information disclosure. This research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample for this research was determined using a purposive sampling method with a sample of 32 observations. The collected data was analyzed using multiple linear regression. The results of the analysis show that the CEO educational background and CEO tenure variables do not have a significant influence on ESG distance, while CEO age has a negative influence on ESG distance. Research can provide information to companies in selecting CEOs with stereotypes by revealing ESG and factors that can influence it, namely the age of the CEO. It can be recommended that companies monitor ESG reporting and disclosure, while still considering the age of a CEO which influences ESG reporting.
Keywords: Educational Background; Tenure; Age; ESG
Rasio Finansial Perusahaan dan Trade-Off Pelaporan Keuangan-Perpajakan
Authors: Toly Agus Arianto , Fangie Gloria , Maria Machiko Giovanni 
Published: January 2024

The research aims to determine the trade-off between the aggressiveness of financial reporting and taxation faced by management. By taking a sample of 230 company observations on the Indonesia Stock Exchange (BEI) for the 2019-2021 period using a purposive sampling method, this study analyzes the influence of five financial variables on the trade-off between financial reporting aggressiveness and taxation, including debt ratio, debt maturity, financing deficit. , internal and external capital market funding ratios, and profitability. The analysis used is multiple linear regression. The results of the research show that the level of debt ratios, long-term debt and financing deficits have a positive influence on the aggressiveness of financial reporting, while the funding ratio in the external capital market and profitability have a significant negative influence. This study provides guidance to auditors to carefully examine a company's financial statements to ensure compliance with accounting standards and fairness
Keywords : Book-tax trade off; Financial ratio; Earnings management; Tax aggressiveness
Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan dengan Good Corporate Governance sebagai Pemoderasi
Authors: Yudiantari I Gusti Ayu Novi , Yasa Gerianta Wirawan 
Published: January 2024

The purpose of study to obtain empirical evidence on the influence of Corporate Social Responsibility disclosure on firm value with Good Corporate Governance as a moderator. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The sample was determined used purposive sampling technique and obtained the number of samples used as objects of observation was 134 company data. The data analysis technique used is Moderate Regression Analysis (MRA). Based on the analysis conducted, the results were obtained that the Corporate Social Responsibility disclosure has a positive effect on firm value and Good Corporate Governance weakens the positive effect of Corporate Social Responsibility disclosure on firm value.
Corporate Social Responsibility Disclosure; Good Corporate Governance; Firm Value
Kecanggihan Teknologi Informasi, Skill, Pengalaman Kerja, Kompleksitas Tugas pada Efektivitas Sistem Informasi Akuntansi
Authors: Paramitha Febby Dwi , Supadmi Ni Luh 
Published: January 2024

This research aims to determine the influence of information technology sophistication, skills, work experience, and task complexity on the effectiveness of the accounting information system in the South Kuta District Village Credit Institution. The sample used was 85 employees who implemented an accounting information system. Samples were taken using the purposive sampling method. The analysis technique applied is multiple linear regression. The findings show that the sophistication of information technology, skills, work experience and task complexity have a positive influence on the effectiveness of the accounting information system in the South Kuta District LPD. The implications of this research for the LPD are that it is able to provide additional information regarding the factors that influence the effectiveness of the accounting information system, so it is hoped that it will be useful in increasing the effectiveness of the accounting information system in the South Kuta District LPD.
Keywords: Accounting Information System; Information Technology Sophistication; Skills; Work Experience; Task Complexity.
Environmental Uncertainty sebagai Pemoderasi Budaya Organisasi, Sistem Informasi, Narcissm Behavioral, Sistem Pengendalian Intern, dan Fraudulent Financial Reporting
Authors: Pituringsih Endar , Basuki Prayitno , Akram Akram 
Published: January 2024

The aim of this research is to analyze the influence of organizational culture, artificial intelligence-based accounting information systems, and narcissistic behavior on internal control systems that are moderated by environmental uncertainty. The research also tested the influence of the internal control system on fraudulent financial reporting. This research was conducted at a hotel on Lombok Island. The total research population was 73 hotels with 146 research respondents. The data analysis method uses Moderate Regression Analysis (MRA). The research results show that organizational culture and artificial intelligence-based accounting information systems have a positive effect on the internal control system. However, narcissistic behavior has no influence on the internal control system. Environmental uncertainty strengthens the influence of organizational culture and artificial intelligence-based hotel accounting information systems on internal control systems. Meanwhile, environmental uncertainty does not strengthen the influence of narcissistic behavior on the internal control system. Finally, the internal control system has no effect on fraudulent financial reporting.
Keywords: HR Competency; Government Internal Control System (SPIP); Organizational Environment; Financial Reporting Quality and Regional Government Information System (SIPD)
Supervisi, Penjaminan Mutu, dan Manajemen Kelas Yang Kondusif Untuk Kesuksesan Kualitas Pembelajaran
Authors: Raharja Reza Mauldy , Asrul Asrul , Imron Ali , Sunarni Sunarni 
Published: January 2024

Fokus pembahasan dalam tulisan ini adalah konsep supervisi pengelolaan kelas dan penjaminan mutu. Pengawasan adalah tindakan yang dilakukan oleh pimpinan di sekolah yang menekankan kegiatan pembinaan dan pengembangan terhadap orang yang diawasi. Mutu pendidikan pada umumnya dimulai dari mutu pendidik dan pelaksanaan pendidikan di kelas. Pelaksanaan pendidikan dalam prakteknya terjadi di dalam kelas dimana kelas merupakan unsur terkecil dalam pelaksanaan pendidikan dan pembelajaran di lembaga pendidikan. Guru merupakan ujung tombak pelaksanaan proses pendidikan di kelas, juga berperan sebagai pendidik profesional dan memiliki tugas yang sangat kompleks, tidak terbatas pada kegiatan pembelajaran, antara lain sebagai administrator, evaluator, konselor, dan sebagainya. Guru dalam melaksanakan tugasnya sehari-hari memiliki peran yang sangat besar. Komitmen dan profesionalisme mereka sangat diharapkan dalam upaya menjamin mutu pendidikan. Kegiatan pengelolaan kelas juga merupakan kegiatan yang tidak bisa dipandang sebelah mata diantara sekian banyak tugas guru, keterampilan guru dalam mengelola kelas merupakan nilai tambah yang harus dimiliki oleh guru profesional karena sebagai unsur vital dalam penyelenggaraan pendidikan sudah selayaknya kelas dikelola dan dikelola agar berkualitas dengan bantuan kepala sekolah. sebagai pengawas di sekolah. Oleh karena itu, seorang kepala sekolah perlu membimbing, membina, dan mengarahkan guru dan stafnya dengan baik.
Kata Kunci : Pengawasan, Penjaminan Mutu, Pengelolaan Kelas
THE IMPACT OF TECHNOLOGICAL PEDAGOGICAL CONTENT KNOWLEDGE (TPACK) ON LEARNING OUTCOMES: A BIBLIOMETRIC REVIEW
Authors: Simangunsong Marta Florentina , Waspada Ikaputera , - Rasto , Muhammad Ilham 
Published: January 2024

This study aims to analyze the research landscape regarding Technological Pedagogical Content Knowledge (TPACK) which is related to learning outcomes, using the bibliometric analysis method. The data used comes from the Scopus database. After going through the four stages of the process (identification, screening, eligibility, and inclusion), 41 relevant data were obtained. The results showed that the most publications related to TPACK and learning outcomes occurred in 2022 with a total of 6 publications. Meanwhile, the most cited publication occurred in 2017 with 267 citations. The United States has had a major influence on TPACK research and study outcomes. The research focus is divided into three main parts, namely 1) engineering and curriculum; 2) teaching and student; and 3) technology integration. Several new themes in this field include self-regulation, children learning, self-assessment, teaching strategies, learning activities and educational computing. However, the TPACK keywords which were the most dominant in the three research focuses were not directly connected with the three new theme keywords, namely self-regulation, children learning, and teaching strategies. By understanding the trends and research focus related to TPACK and learning outcomes, researchers and education practitioners can obtain useful guidance for developing innovative and effective teaching strategies, as well as designing curricula that match students' learning needs.

Keywords: bibliometric, learning outcomes, TPACK
ANALISIS PENINGKATAN SECURITY CULTURE TERHADAP KEAMANAN PENERBANGAN DI BANDAR UDARA INTERNASIONAL SULTAN HASANUDDIN MAKASSAR
Authors: OCTAVIANIE ADHITYA , SANJAYA RD , WIWIK BERNADETTA , NUR MULYADI 
Published: January 2024

Bandara Sultan Hasanuddin merupakan salah satu bandara yang dikelola secara komersial oleh PT. Angkasa Pura I. Ke depan, bandara ini akan terus dikembangkan hingga tahap ultimate. Penelitian ini bertujuan untuk menganalisis hubungan aspek budaya keamanan dengan upaya menjaga dan meningkatkan keamanan penerbangan di Bandara Internasional Sultan Hasanuddin Makassar.
Pengumpulan data dalam penelitian ini dilakukan dengan cara observasi, wawancara, dan penyebaran kuisioner. Ada 8 (delapan) aspek yang perlu diperhatikan untuk melihat penerapan budaya keamanan di suatu bandar udara. Penelitian yang dilakukan di Bandara Sultan Hasanuddin Makassar melihat penerapan budaya keselamatan melalui 8 (delapan) aspek tersebut.
Berdasarkan 8 (delapan) aspek yang dinilai, secara umum hasilnya sangat baik. Hasil ini tentunya merupakan hal yang positif karena hasil tersebut merupakan cerminan dari penerapan budaya keamanan atau security culture di Bandara Internasional Sultan Hasanuddin Makassar.
Impactos da insegurança alimentar e nutricional no desenvolvimento infantil
Authors: Cristovam Beatriz Silva , Duarte Ester Marcondes , Nogueira Georgia Rodrigues , Oliveira Narcisio Rios 
Published: January 2024

Objetivo: Contribuir com reflexões a respeito do impacto da insegurança alimentar e nutricional (IAN) no desenvolvimento infantil. Revisão bibliográfica: A desnutrição infantil compromete as defesas imunológicas do corpo e eleva a probabilidade de infecções, podendo em situações extremas levar ao óbito precoce, sendo a nona causa mais comum de mortalidade infantil no Brasil. Aproximadamente 40 milhões de crianças com menos de 5 anos de idade na América Latina e no Caribe possuem excesso de peso, sendo a obesidade infantil e doenças associadas consideradas de risco para problemas na fase adulta. A fome representa uma das expressões da insegurança alimentar e nutricional, sendo a fome oculta considerada um sério problema nutricional, possuindo altas taxas de prevalência no mundo e caracterizada pela carência nutricional não explícita de um ou mais micronutriente, podendo ser expressa pela falta permanente de alimentos e/ou nutrientes. Considerações finais: Dessa forma, pode-se considera que diante dos impactos da desnutrição, obesidade e fome oculta, ocasionados pela IAN no desenvolvimento infantil, ações urgentes e concretas se fazem necessárias, para promoção da qualidade de vida e nutrição de crianças, impactando também na vida de seus familiares.
Emerging contaminants at trace levels of pesticides perturbs biomolecules in different organs in mice: Role of peroxisome proliferator-activated receptor-alpha
Authors: Gonnabathula Pavani K. , Yakubu Momoh Audu 
Published: January 2024

Objectives:
Information is lacking on the consequences of chronic exposure to emerging contaminants at environmentally relevant (trace concentrations) on biomolecules. Environmental exposure to these chemical mixtures happens at trace concentrations and at multiple molecular interactions. The consequences of trace concentrations of multiple pesticides (MPs) on the regulation of selected biomolecules nitric oxide (NO), thiols, superoxide dismutase (SOD), and glutathione S-transferase (GST) in the tissues from wild type (WT) and genetically deficient- peroxisome proliferator-activated receptor-alpha (PPARα) knockout (Null) mice were investigated.

Material and Methods:
Mice were exposed to trace concentrations of MPs: Atrazine, dieldrin, endrin, endosulfan, and anthracene (1–100 ng/L) in drinking water for 6 weeks. Organs were collected and homogenized; NO, protein and non-protein thiol levels, as well as SOD and GST activities were determined.

Results:
Differential and organ selective effects of the treatments were observed in the WT and PPARα knockout. Increased NO levels were observed in the organs from WT with limited increase in the kidney (Null). SOD activity was decreased in the organs from the WT and was increased in the PPARα knockout when compared to the control. Thiol level was significantly increased in the heart and spleen in the WT and in the heart of the PPARα knockout mice when compared to the control. Non-protein thiol concentration was reduced in the heart and kidney (WT) and reduced in the liver of the PPARα knockout when compared to the control. GST activity was significantly decreased in the liver and spleen (WT) and was significantly elevated in all organs in the PPARα knockout mice when compared to the WT.

Conclusion:
The low concentrations of MPs may have caused selective dysregulation of biomolecules in different organs of the body. These effects observed may be influenced by genetic status such as in PPARα deficiency. These results present a scenario that implicates nanoconcentrations of series of organic contaminants that can cause cellular and molecular dysregulations of biomolecules precipitating toxicity and pathology that can be a threat to human health. Further, investigation into the molecular mechanism(s) and signaling pathway(s) implicated in these dysregulations is warranted.
EVALUATION OF THE USE OF ALKALI CATALYSTS FOR BIODIESEL PRODUCTION
Authors: Сафонов А.О. 
Published: January 2024

Переработка сырья растительного или животного происхождения в биодизельное топливо в присутствии щелочных катализаторов распространена в промышленном производстве. Щелочные соединения могут преобразовывать триглицериды в метиловые эфиры жирных кислот с высокой конверсией. Однако имеются проблемы отделения катализаторов от полученных продуктов. Растительные масла и животные жиры содержат свободные жирные кислоты и воду. Эти составляющие отрицательно влияют на переэтерификацию глицеридов спиртами и затрудняют разделение полученных метиловых эфиров жирных кислот и глицерина вследствие омыления свободных жирных кислот. Поэтому твердый щелочной катализатор из-за его легкого отделения от продукта по окончании является предпочтительнее щелочных растворов. Гетерогенный щелочной катализ менее изучен, чем гетерогенный кислотный. В последнее время много работ посвящено исследованиям переэтерификации с использованием щелочных катализаторов для производства биодизельного топлива. При этом характеристики обычных гетерогенных катализаторов недостаточно высоки и требуют улучшения. В настоящей работе исследовано несколько видов перспективных каталитических соединения для повышения эффективности проведения реакции переэтерификации. Использовались гетерогенные щелочные катализаторы на базе гидроталькитов, оксиды и соли некоторых металлов, а также нанесенные на подложку щелочные катализаторы и кремнеземы в виде цеолитов.
Processing of raw materials of plant or animal origin into biodiesel fuel in the presence of alkaline catalysts is common in industrial production. Alkaline compounds can convert triglycerides into fatty acid methyl esters with high conversion. However, there are problems in separating the catalysts from the resulting products. Vegetable oils and animal fats contain free fatty acids and water. These components negatively affect the transesterification of glycerides with alcohols and complicate the separation of the resulting methyl esters of fatty acids and glycerol due to saponification of free fatty acids. Therefore, a solid alkali catalyst, due to its easy separation from the product upon completion, is preferable to alkaline solutions. Heterogeneous alkaline catalysis is less studied than heterogeneous acid catalysis. Recently, many works have been devoted to the study of transesterification using alkali catalysts for the production of biodiesel. At the same time, the characteristics of conventional heterogeneous catalysts are not high enough and require improvement. In this work, several types of promising catalytic compounds were studied to increase the efficiency of the transesterification reaction. Heterogeneous alkaline catalysts based on hydrotalcites, oxides and salts of some metals, as well as supported alkaline catalysts and silicas in the form of zeolites were used.
ASSESSMENT OF THE IMPACT OF THE USE OF SOLUTIONS WITH DIFFERENT PH TO PREVENT RADIATION CONTAMINATION BY ASH AND SLAG WASTE FROM COAL THERMAL POWER PLANTS
Authors: Заверткин Е.А. , Анфилов К.Л. 
Published: January 2024

В настоящее время около 18% от всех теплоэлектростанций в России работает на угольном топливе. Результатом их деятельности становится образование золошлаковых отходов, которые помимо загрязнения атмосферы, как мелкодисперсная частица, в составе которой содержаться соединения тяжёлых металлов, способны стать в качестве источника радиационного заражения в местах золоотвалов. В работе был применён метод, выщелачивания растворами с различными pH. Актуальное исследование демонстрирует способность кислотных растворов лучше остальных снижать радиоактивность отходов энергетического комплекса. Показано, что обработка золошлаков кислыми реагентами позволит снизить излучение бета-частиц в месте их скопления. Заражённые стоки, подвергаются вторичной обработке, для выделения полезных материалов.
Currently, about 18% of all thermal power plants in Russia are powered by coal fuel. The result of their activity is the formation of ash and slag waste, which, in addition to atmospheric pollution, as a fine particle containing heavy metal compounds, can become a source of radiation contamination in ash dumps. The method of solutions with different pH was used in the work. An actual study demonstrates the ability of acid solutions to reduce the radioactivity of waste of high-carbon raw materials that have been heat-treated as a result of thermal processes in the production of the energy complex better than other samples. It is shown that the treatment of ash and slag with acidic reagents will reduce the radiation of beta particles in the place of their accumulation. Contaminated drains are subjected to secondary treatment to isolate useful materials.
MONITORING OF INDICATORS OF THERMAL AND OXIDATIVE STABILITY OF RUSSIAN-MADE MINERAL ENGINE OIL UNDER SEVERE OPERATING CONDITIONS
Authors: Афанасов В.И. , Лунев А.С. , Каверзина А.С. , Карнаухов И.В. , Сорокин Е.А. , Сорокина Н.П. 
Published: January 2024

В процессе эксплуатации силовых установок карьерной техники применяются различные рабочие жидкости, что позволяет расширить температурный и географический диапазон использования оборудования. Чтобы уменьшить воздействие не благоприятных факторов, производители рабочих жидкостей разрабатывают специальные добавки, которые защищают масла от процессов окисления и снижают их вязкость при низких температурах. Также важным аспектом является правильное обслуживание и замена масел в соответствии с рекомендациями производителя оборудования соответствующей группы, что позволяет поддерживать высокую производительность силовых установок на протяжении всего срока их эксплуатации.
Various working fluids are used for power plants of quarry equipment, which makes it possible to expand the temperature range of equipment use. To reduce the impact of unfavorable factors, manufacturers of working fluids develop special additives that protect oils from oxidation and reduce their viscosity at low temperatures. Also an important aspect is the proper maintenance and replacement of oils in accordance with the recommendations of the equipment manufacturer, which allows you to maintain high performance of power plants throughout their entire life.
METHOD FOR THE PREPARATION OF 1,3-DIAMINO-2,4,6-TRINITROBENZENE
Authors: Щурова И.А. , Сысолятин С.В. , Малыхин В.В. 
Published: January 2024

Статья посвящена способу получения 1,3-диамино-2,4,6-тринитробензола – термически стабильного взрывчатого вещества – из 1,3-дигидрокси-2,4,6-тринитробензола в две стадии с суммарным выходом до 80 %. Изучена реакция алкилирования 1,3-дигидрокси-2,4,6-тринитробензола триэтилортоформиатом с образованием 1,3,5-тринитро-2,4-диэтоксибензола, определены оптимальные условия процесса. Показано, что аммонолиз алкокси-производного в среде ДМФА происходит с высокой скоростью, выходом и качеством 1,3-диамино-2,4,6-тринитробензола.
The present study reports a two-stage synthetic method for 1,3-diamino-2,4,6-trinitrobenzene, a thermally stable explosive material, from 1,3-dihydroxy-2,4,6-trinitrobenzene, with a total yield of up to 80%. The alkylation reaction of 1,3-dihydroxy-2,4,6-trinitrobenzene with triethylorthoformate to give 1,3,5-trinitro-2,4-diethoxybenzene was examined, and the optimal conditions for the process were determined. The ammonolysis of the alkoxyl derivative in DMF was found to proceed with a high rate, yield and quality of 1,3-diamino-2,4,6-trinitrobenzene.