bluuebunny/crossref_metadata_2025_split huggingface dataset:
Investigation of the relationship between teachers’ inquiry-based teaching self-efficiency for STEM+S and their computational thinking skills
Authors: Başaran Mehmet , İlter Merve 
Published: December 2023

Abstract
This study examines the relationship between teachers’ inquiry-based teaching self-efficacy and computational thinking skills. The research was conducted in the survey model, which is the correlational model that reveals the relationship between two variables. The study sample comprised 369 teachers working in Gaziantep with different seniority and branches. Before the research, teachers were expected to receive a level of technology education that they could use in educational activities. The teachers who received technology training were given training on the computational thinking method. The conceptual states of computational thinking in education, the stages of computational thinking were given beforehand, and then, the teachers were expected to use the method with practical examples, where they could use their computational thinking skills. In this way, it was ensured that the teachers were aware of the computational thinking method and the target sample group was formed for this study. The data of the study were collected 1 month after this training. Data collection tools were the Inquiry-Based Teaching Self-efficacy scale and Computational Thinking Skills Scale. Correlation, regression, and multiple regression analyses were performed in the data analysis. Significant relationships were found between the scale’s subdimensions and total scores. When the relationship between the participants’ computing thinking skills scores and the inquiry-based teaching self-efficacy was examined, a moderate relationship was found between both variables.
Income Tax Cut and Firm Tax Avoidance
Authors: Saputra Ruri , Yulianti Yulianti 
Published: December 2023

This study aims to examine the impact of Indonesian corporate income tax rate reduction on public companies’ tax avoidance. This study utilizes a quasi-experimental design with the difference-in-differences (DID) method to isolate the effect of corporate income tax rates changes on corporate tax avoidance behavior. Firms’ ownership structure is used to separate firms that are more likely to be affected by the tax law changes, thus representing the treatment group in the DID setting. Utilizing a sample of public companies listed on the Indonesia Stock Exchange in the 2019 and 2020 periods, this study finds that in the year preceding the tax rate reduction, firms with greater institutional ownership exercise higher tax avoidance compared to other firms. The differences, however, are not statistically significant, which may be caused by the short timespan between the policy announcement and tax filing period, limiting the time available for firms to adjust their tax avoidance behavior.
Keywords: Tax Cut, Tax Avoidance, Institutional Investor
Mendeteksi Indikasi Kecurangan Laporan Keuangan dengan Metode F-Score Menggunakan Model Fraud Pentagon
Authors: Maherliana Ika , Ariyanto Dodik 
Published: December 2023

Fraud in financial reports can occur because there is pressure on agents, thereby encouraging them to commit fraudulent acts whose aim is to show that the company is performing well. This research aims to test the fraud pentagon theory in detecting indications of fraudulent financial statements. Testing was carried out on mining companies registered on the IDX during the 2016 - 2020 period. Sample selection was carried out using a purposive sampling technique with a final sample of 21 mining companies. Data analysis in this study used multiple linear regression analysis. The research results show that external pressure has a negative effect on detecting indications of financial report fraud and ineffective monitoring has a positive effect on detecting indications of financial report fraud. This research provides implications for all parties who need information to provide an assessment of the opportunities for indications of financial statement fraud in mining companies by considering the factors that influence it.
Keywords: Fraud Pentagon Theory; Fraudulent Financial Reporting; Mining Compines
Kecanggihan Teknologi Informasi dan Kemampuan Teknik Pemakai Sistem Informasi Akuntansi pada Kinerja Individu
Authors: Aiswarya I Putu Bagus Diva , Wirawati Ni Gusti Putu 
Published: December 2023

The aim of the research is to empirically prove the influence of information technology sophistication and the technical abilities of accounting information system users on the individual performance of cooperative employees. This research was conducted at a multi-business cooperative in Denpasar. Data was collected through a survey method with questionnaire techniques. The population in this research is all multi-business cooperatives in Denpasar City. The sampling method used was purposive sampling. The number of respondents was 30 people. The data analysis technique used is multiple linear regression analysis. Based on the analysis results, it was found that the sophistication of information technology has a positive and significant effect on individual performance; The ability of accounting information system users has a positive and significant effect on individual performance.
Keywords : Sophistication; Capability; Performance.
Konflik Kepentingan Dalam Kebijakan Dividen
Authors: Adnyani Ida Ayu Ary Putri , Rasmini Ni Ketut 
Published: December 2023

Dividends are part of the profits earned by the company and are announced to shareholders. Company shares can be owned by national institutions, foreign institutions, and the public. This research aims to obtain empirical evidence of the influence of national institutional ownership, foreign institutions, public ownership and debt policy on dividend policy. There are 37 sample companies with 130 sample observations from 77 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique used was purposive sampling. The data was analyzed using multiple regression, and it was found that national institutional ownership and foreign institutional ownership had a negative effect on dividend policy. The results support the tax preference theory and the client effect theory, but do not support the bird in the hand theory. Meanwhile, public ownership and debt policy have no effect on dividend policy.
Keywords : Dividend Policy; National Institutional Ownership; Foreign Institutional Ownership; Public Ownership; Debt Policy.
Modal Intelektual, Nilai Perusahaan, dan Manajemen Risiko sebagai Variabel Moderasi
Authors: Putri Ni Komang Shinta Rani , Wirajaya I Gde Ary 
Published: December 2023

The purpose of this study was conducted to find out, analyze, and obtain empirical evidence regarding the effect of intellectual capital on firm value with risk management as a moderating variable and firm size as a control variable. The theory used in this research is signal theory and resource theory. The population used in this study are all banking companies that are registered and listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used was purposive sampling method and the number of samples obtained was 69 observations. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that intellectual capital has a positive effect on firm value, risk management is able to strengthen the positive influence of intellectual capital on firm value.
Kata Kunci: Profitabilitas; Ukuran Perusahaan; Growth; CSR DisclosureKeywords: intellectual capital; firm value; risk management
Participatory Democracy in Florianópolis: The Experience of Participatory Budgeting Based on Law no. 14.061/2018
Authors: Melo Milena Petters , De Lima Rafael Hamilton Fernandes 
Published: December 2023

Objective: Analyze participatory democracy and highlight the municipality, as a fruitful space for the realization of citizenship, through popular participation in public management, focusing on the institute of participatory budgeting in decision-making and the experience of Florianópolis, considering the five years of validity of the Municipal law 14.061/2018.

Theoretical framework: Supported by the theoretical legacy of Paulo Bonavides, the research seeks to stimulate critical reflection on participatory democracy in Brazilian constitutionalism and the exercise of citizenship at the local level. Starting from the understanding that the Constitution and the Democratic Rule of Law in the Brazilian federative model find a privileged space for action in the municipality and, therefore, are also carried out through local constitutional policies, the research considers the need to establish instruments that enable the implementation of participatory democracy, especially when it comes to cities and citizenship such as social inclusion, political participation, and community integration. In this sense, participatory budgeting is presented as an effective means of stimulating popular participation at the municipal level.

Method: Contextualized within the disciplinary scope of Constitutional Law, from the methodological perspective of the study of Law as constitutional policy, this article is the result of bibliographical and document research, with the application of the hypothetical-deductive method, also involving the collection of data relating to the budget participatory in the Capital of Santa Catarina and the analysis of its correlation with popular participation.

Results and conclusion: The standardization of the participatory budget gave greater legitimacy and, in fact, stimulated popular participation. Greater community integration was also noted, observing that the participatory budget is a useful instrument for optimizing the basic precepts of participatory democracy and the Democratic Rule of Law.

Research implications: By analyzing the experience of the Capital of Santa Catarina, it is expected to contribute significantly to the visualization of the potentialities and weaknesses of using the participatory budgeting institute in Brazilian municipalities, as an expression of participatory democracy and active citizenship at the local level.

Originality/value: The research is part of the study of practices for the consolidation of the Democratic State in Brazilian federalism and participatory democracy at the municipal level. The study is relevant not only for understanding participatory budgeting in the municipality of Florianópolis, as it provides support for reflecting on local democracy in Brazilian municipalities, as the debate regarding popular legitimacy in administrative decision-making has been growing.
KONSEP SENSORIS TERAPEUTIK ARSITEKTUR PADA PERANCANGAN PLAYSCAPE BAGI ANAK TUNAGRAHITA
Authors: Haryanto Jessica Juan , Komala Olga Nauli 
Published: December 2023

Children with intellectual retardation, including mentally retarded children, still do not have equal opportunities to acquire the same basic life skills as other children. Lack of function in the design of both indoor and outdoor spaces can hinder children's participation in school and can reduce their quality of life. This research will examine the design of play and learning spaces for mentally retarded children that are appropriate and in accordance with differences in sensory and motor responses. The method in this research is to use a descriptive research method with a qualitative approach that focuses on problems and facts found through observation and observation. In solving the problem the approach used in this design is through a sensory therapeutic architectural approach, namely by absorbing the environment and focusing on humans through the five senses. It is hoped that this multisensory approach will lead to better development in promoting social, cognitive and emotional development and encouraging them to engage easily in society.
Keywords: architectural; education; mental retardation; sensory therapeutic
Abstrak
Anak-anak dengan kondisi keterbelakangan intelektual termasuk anak tuna grahita masih tidak memiliki kesempatan yang setara untuk memperoleh keterampilan hidup dasar yang sama dengan anak lainnya. Minimnya fungsi dalam desain baik ruang dalam maupun ruang luar yang sesuai dapat menghalangi partisipasi anak di sekolah dan dapat menurunkan kualitas hidup mereka. Penelitian ini akan mengkaji perancangan ruang bermain dan belajar bagi anak tunagrahita yang layak dan sesuai dengan perbedaan dalam respons sensorik dan motorik. Metode dalam penelitian ini adalah menggunakan metode penelitian deskriptif dengan pendekatan kualitatif yang difokuskan pada permasalahan dan fakta yang ditemukan melalui pengamatan dan observasi. Dalam penyelasaian masalah pendekatan yang digunakan dalam perancangan ini adalah melalui pendekatan sensori terapeutik arsitektur, yaitu dengan mengedepankan lingkungan dan berfokus pada manusia melalui panca indera. Pendekatan multisensor ini diharapkan akan mengarah pada pengembangan yang lebih baik dalam mempromosikan perkembangan sosial, kognitif, dan emosional serta mendorong mereka untuk terlibat dengan mudah dalam masyarakat.
RETHINKING TYPOLOGY DESAIN RUANG KERJA DENGAN PENDEKATAN PANCA INDERA
Authors: Brilliando Jason , Rilatupa James Erich D. 
Published: December 2023

Over time, the trend of working remotely, or what is commonly known as remote working is increasing. Work is an effort made to make a living from a financial standpoint. When working, workers often experience stress. A survey conducted by SIRCLO in October 2020 showed that around 50% of workers in Indonesia experience stress during WFH activities. The high number of work stress that occurs makes the issue of work stress cannot be ignored. The latest workspace design typologies, developing technology, and the internet have led to the option of working remotely so the need for flexible workspaces for workers and workers' welfare conditions are the main considerations in this era. However, the fact that 50% of workers experience work stress indicates that the workspace design is not optimal. The purpose of this writing is to create a workspace design that can relieve work stress and increase work productivity with a five-sensory approach. Humans can feel the space around them because of the five senses that receive information, such as color, sound, texture, temperature, darkness, and light space. This information will be received by the brain and affect emotions. The design method used is the multisensory design method and rethinking typology to assist the authors in producing designs. The research was conducted using qualitative research methods with the hope of finding office design elements to update existing standards.
Keywords: multi-sensory; remote workers; stress; typology; work space
Abstrak

Seiring berjalannya waktu, tren bekerja jarak jauh atau yang biasa dikenal dengan remote working semakin meningkat. Bekerja adalah usaha yang dilakukan untuk menyambung kehidupan dari sisi finansial. Saat bekerja, pekerja sering kali mengalami stres. Survei yang dilakukan oleh SIRCLO pada bulan Oktober 2020 menunjukkan bahwa sekitar 50% pekerja di Indonesia mengalami stres selama kegiatan WFH. Tingginya angka stres kerja yang terjadi membuat isu stres kerja tidak dapat diabaikan. Tipologi desain ruang kerja terkini, teknologi dan internet yang berkembang menyebabkan opsi bekerja jarak jauh sehingga perlunya ruang kerja yang fleksibel bagi pekerja dan kondisi kesejahteraan pekerja menjadi pertimbangan utama pada era ini. Namun, fakta bahwa 50% pekerja mengalami stres kerja menunjukkan bahwa desain ruang kerja belum optimal. Tujuan penulisan ini adalah membuat desain ruang kerja yang dapat meredakan stres kerja dan meningkatkan produktivitas kerja dengan pendekatan panca indera. Manusia dapat merasakan ruang di sekitarnya karena panca indera yang menerima informasi, misalnya warna, suara, tekstur, suhu, gelap dan terang suatu ruang. Informasi-informasi tersebut akan diterima oleh otak dan memberikan pengaruh terhadap emosi. Metode desain yang digunakan adalah metode multisensory design dan rethinking typology untuk membantu penulis dalam menghasilkan desain. Penelitian dilakukan dengan metode penelitian kualitatif dengan harapan menemukan elemen perancangan kantor untuk memperbaharui standar yang ada.
PENERAPAN HEALING ARCHITECTURE PADA MASA PRE - POST PARTUM
Authors: Virginia Victoria , Winata Tony 
Published: December 2023

Birth is the most anticipated moment for a mother and her family. The numerous adjustments a mother goes through during pregnancy and even after childbirth can lead to anxiety and stress, which may result in psychological disorders such as baby blues and postpartum depression. The approach of healing architecture in maternity accommodations, both during the prepartum (before birth) and postpartum (after birth) periods, can have an impact on the psychological well-being of the mother and her family. How can the aspects of healing architecture be implemented in building design and programs designed to meet the needs of the mother and contribute to indirect recovery by providing a comfortable environment? Incorporating elements of nature in the building design creates a natural impression and contributes to the healing process for mothers during these crucial periods. Various activity programs will be provided in the maternity accommodations for mothers during the pre- and postpartum periods to maintain their physical and mental well-being through enjoyable activities. These activities include yoga, spa treatments, and workshops that enhance the mother's physical readiness for childbirth and postpartum recovery, as well as activities that promote mental well-being, such as therapy and hypnobirthing classes to prepare the mother mentally.
Keywords: healing architecture; prepartum; postpartum
Abstrak

Kelahiran adalah momen yang paling ditunggu bagi seorang ibu dan keluarga. Banyaknya proses penyesuaian ibu saat kehamilan bahkan sesudah kelahiran menimbulkan kecemasan hingga stress yang dapat berakhir pada gangguan psikologis seperti baby blues dan postpartum depression. Pendekatan healing architecture pada fasilitas penginapan ibu yang sedang berada di masa prepartum (sebelum kelahiran) dan postpartum (setelah kelahiran) dapat berpengaruh terhadap psikologis ibu dan keluarga. Bagaimana aspek - aspek healing architecture dapat diterapkan pada desain bangunan dan program yang dirancang untuk memenuhi kebutuhan ibu dapat menjadi pemulihan secara tidak lansung karena ibu berada pada lingkungan yang nyaman. Pendekatan alam pada elemen - elemen bangunan menimbulkan kesan natural dan menjadi healing bagi ibu yang berada pada masa - masa krusial. Pada penginapan untuk ibu pada masa pre - post partum akan disediakan berbagai program aktivitas yang dapat menjaga kondisi ibu pada masa tersebut baik secara fisik dan mental karena program yang menyenangkan. Diantaranya adalah aktivitas yoga, spa, dan aktivitas workshop yang dapat meningkatkan kesiapan fisik ibu dalam menghadapi kelahiran maupun pemulihan fisik pasca melahirkan hingga aktivitas bagi mental ibu seperti terapi dan kelas hypnobirthing yang menyiapkan ibu secara mental.
PENGARUH MINAT BACA DAN MOTIVASI BELAJAR TERHADAP HASIL BELAJAR PENDIDIKAN AGAMA HINDU DAN BUDI PEKERTI KELAS XI DI SMA DHARMA PRAJA DENPASAR
Authors: Santha I Made Surya , Anggreni Ni Made , Muliani Ni Made 
Published: December 2023

Kekuatan spiritual keagamaan yang dicapai dengan penerapan pelajaran Pendidikan Agama Hindu dan Budi Pekerti. Pentingnya pelajaran ini, membuat hasil belajarnya menjadi suatu tolak ukur dalam melihat pemahaman siswa tentang keagamaan. Proses belajar faktor seperti minat baca dan motivasi belajar penting dimiliki, namun nyatanya dua hal ini menjadi salah satu kelemahan siswa, sehingga penting untuk mengkaji hal ini. Penelitian ini bertujuan untuk (1) Untuk mengetahui adakah pengaruh minat baca terhadap hasil belajar Pendidikan Agama Hindu dan Budi Pekerti kelas XI di SMA Dharma Praja Denpasar. (2) Untuk mengetahui adakah pengaruh motivasi belajar terhadap hasil belajar Pendidikan Agama Hindu dan Budi Pekerti kelas XI di SMA Dharma Praja Denpasar. (3) Untuk menganalisis akan adakah pengaruh minat baca dan motivasi belajar terhadap hasil belajar Pendidikan Agama Hindu dan Budi Pekerti kelas XI di SMA Dharma Praja Denpasar. Jenis penelitian yang digunakan adalah penelitian kuantitatif studi ex post facto. Populasi dalam penelitian ini seluruh siswa kelas IX di SMA Dharma Praja Denpasar yang beragama Hindu. Teknik pengumpulan data yang digunakan adalah kusioner(angket), studi pustaka, observasi dan dokumentasi. Hasil dalam penelitian ini menunjukan (1)Terdapat pengaruh minat baca terhadap hasil belajar belajar Pendidikan Agama Hindu dan Budi Pekerti kelas XI di SMA Dharma Praja Denpasar dengan hasil uji-t independen Sig.(2-tailed) sebesar 0,000<0,05. (2)Terdapat pengaruh motivasi belajar terhadap hasil belajar Pendidikan Agama Hindu dan Budi Pekerti kelas XI di SMA Dharma Praja Denpasar dengan hasil uji-t independen Sig.(2-tailed) sebesar 0,000<0,05. (3)Terdapat pengaruh minat baca dan motivasi belajar terhadap hasil belajar Pendidikan Agama Hindu dan Budi Pekerti kelas XI di SMA Dharma Praja Denpasar dengan hasil uji f(one way anova) nilai Sig.(2-tailed) sebesar 0,000<0,05
IDENTIFIKASI DAN STUDI KARAKTERISTIK BIOFISIK HABITAT PENELURAN PENYU (Cheloniidae) DI JAWA BARAT
Authors: Setiawan Ari , Rohmah Siti , Rachmad Basuki , Syamsuddin Awaludin 
Published: December 2023

Penyu Hijau (Chelonia mydas) adalah reptil laut yang terancam punah karena nilai ekonominya yang tinggi. Informasi tentang karakteristik biologi dan fisika pantai peneluran penyu hijau (Chelonia mydas) sangat dibutuhkan dalam pengelolaan kawasan konservasi. Tujuan penelitian untuk mengetahui klasifikasi dan morfologi penyu, karakteristik pantai, karakteristik sarang, faktor penurunan populasi penyu, hatching rate, survival rate dan masa inkubasi. Lokasi penelitian adalah tiga kabupaten di Provinsi Jawa Barat pada bulan September hingga Oktober 2019. Berdasarkan hasil penelitian penyu yang ditemukan di ketiga kabupaten adalah penyu hijau (Chelonia mydas), lebar kerapas lengkung berkisar antara 80-100 cm dan panjang kerapas lengkung berkisar antara 90-115 cm, karakteristik biofisik dan tempat peneluran penyu dari ketiga lokasi di Provinsi Jawa Barat memiliki kemiringan pantai berkisar 2,3°-23,2°, vegetasi pantai terbanyak yaitu pandan laut (Pandanus tectorius), selebihnya merupakan vegetasi campuran antara ketapang (Terminalia catappa), waru Laut (Thespesia populnea) dan tumbuhan rambat, analisis fraksi pasir pada substrat peneluran penyu yang dominan adalah pasir kasar (>50%), suhu sarang tidak melebihi 33oC dan kelembaban sarang dalam rentang yang normal yaitu 69%-95%, kedalaman sarang alami penyu berkisar 34-59 cm dengan diameter sarang kisaran 18-25 cm, faktor penyebab menurunnya populasi penyu naik dan bertelur adalah masih beroperasinya jaring rawai (jaring dasar) milik nelayan, banyak predator seperti biawak, semut merah, ulat tanah (Agrotis epsilon) dan kerusakan habitat akibat abrasi. Keberhasilan penetasan telur penyu di lokasi praktik kisaran 0-84,17%, survival ratenya berkisar 0-96% dan masa inkubasi antara 43-67 hari.