bluuebunny/crossref_metadata_2025_split huggingface dataset:
IKABOGA Women Leadership Dan Komitmen Organisasi Sebagai Pemoderasi Determinan Akuntabilitas Pengelolaan Keuangan
Authors: Pituringsih Endar , Sokarina Ayudia , Asmony Thatok 
Published: December 2023

The purpose of this study was to analyze and provide empirical evidence regarding the effect of presentation of financial statements and the effect of accessibility of financial reports on financial management accountability with women's leadership and organizational commitment as moderating variables. The population of this research is the management of IKABOGA organizations throughout the island of Lombok with a total of 60 respondents. Collecting data using a survey method in the form of a questionnaire. By using the census method, all populations become respondents. The data analysis method used in this study is the MRA (Moderate Regression Analysis) method with the help of the SPSS 23 program. The results show that the presentation of financial statements has a positive and significant effect on financial management accountability. The accessibility of financial reports has a positive and insignificant effect on financial management accountability. Women's leadership does not strengthen the influence of financial report presentation on financial report accountability. Women's leadership does not strengthen the influence of financial report accessibility on financial report accountability. Organizational commitment does not strengthen the influence of financial report presentation on financial management accountability. Organizational commitment does not strengthen the influence of financial report accessibility on financial management accountability.
Keywords: Presentation of Financial Statements; Accessibility of Financial Reports; IKABOGA Women Leadership; Organizational Commitment; Financial Management Accountability.
Kompetensi, Tekanan Anggaran Waktu, dan Kualitas Audit BPK dengan Etika Auditor sebagai Pemoderasi
Authors: Pradnyayani Gusti Ayu Agung Ista , Wirama Dewa Gede 
Published: December 2023

Quality audits from the BPK are needed to ensure accountability and transparency over the use of state finances. This study aims to determine the effect of competence and time budget pressure on BPK audit quality and to determine whether auditor ethics moderates the effect of competence and time budget pressure on BPK audit quality. The research population consisted of 72 BPK RI auditors representing Bali Province with the sample determined using a purposive sampling technique. Variable measurements were carried out using a questionnaire with a 4 point Likert scale. The collected data was analyzed using moderated regression analysis. The results showed that competency had a positive effect on BPK audit quality, time budget pressure had no effect on BPK audit quality, and auditor ethics did not moderate the effect of competence and time budget pressure on BPK audit quality.
Keywords: Competence; Time Budget Pressure; Auditor Ethics; Audit Quality
Peran GCG dalam Memoderasi Hubungan Modal Intelektual, CSR, dan Kinerja Perusahaan
Authors: Yopie Santi , Ilu Jennifer 
Published: December 2023

The occurrence of economic integration and technological progress has caused globalization to make business competitiveness increasingly tight. The level of business competition depends on investment from investors who are able to influence increased company performance. The research was conducted to examine the influence of intellectual capital and CSR on company performance and analyze the impact moderated by GCG. Sample selection was carried out using a purposive sampling technique resulting in 33 companies with a data period of 4 years, totaling 129 data. Data testing was carried out using multiple linear analysis. The research results show that intellectual capital, CSR, and GCG do not affect company performance. GCG is able to strengthen the relationship between intellectual capital and company performance and strengthen the relationship between CSR and company performance.
Keywords: Intellectual Capital; CSR; GCG; Company Performance
Moderasi Struktur Aset dan Likuiditas Pada Pengaruh Struktur Modal pada Profitabilitas di Perusahaan Property dan Real Estate
Authors: Andriyani Ni Kadek Yani , Dwirandra A.A.N.B 
Published: December 2023

The aim of this research is to determine the moderation of asset structure and liquidity on the influence of capital structure on profitability. The location of this research was carried out at Property and Real Estate Companies Listed on the Indonesia Stock Exchange 2017-2019. This research data uses secondary data. This research sample was taken using a nonprobability sampling method using purposive sampling technique. The data analysis technique used in this research is moderated regression analysis technique. The results of this research indicate that asset structure has a positive effect on profitability. Asset structure strengthens the positive influence of capital structure on profitability. Liquidity weakens the positive influence of capital structure on profitability.
Keywords: Asset Structure; Liquidity; Capital Structure; Profitability
Struktur Kepemilikan, Profitability, Investment Opportunity, dan Kebijakan Dividen Perusahaan Non-Keuangan di Indonesia
Authors: Juliani Meily , Kurniani Melisa , Candra Rudi 
Published: December 2023

The research aims to determine the relationship between ownership structure, profitability ratios and investment opportunities on dividend policy. The research sample includes companies listed on the Indonesian Stock Exchange and meeting the criteria. Testing was carried out on 350 secondary data from the period 2018 to 2022. Panel regression data was applied as a testing method with the best Random Effect Model (REM) regression model. The research results indicate that there is a significant positive influence between profitability on dividend policy and a significant negative influence between investment opportunity on dividend policy.
Keywords: Dividend Policy; Ownership Structure; Profitability; Investment Opportunity
Umur Perusahaan Memoderasi Pengaruh Corporate Social Responsibility Disclosure dan Profitabilitas Pada Nilai Relatif Perusahaan
Authors: Dewi Ni Putu Kiki Kusuma , Nyoman Badera I Dewa 
Published: December 2023

The relative value of a company is an important aspect that shareholders need to pay attention to because it can reflect the financial performance of a company. The research aims to examine the influence of corporate social responsibility disclosure and profitability on the relative value of companies with company age as a moderating variable. Research was conducted on companies listed on the Indonesia Stock Exchange for the 2017-2021 period. In this research, a purposive sampling technique was used to obtain a sample of 117 observation data. The analysis technique in the research uses Moderated Regression Analysis with the help of SPSS software. The results of the research show that corporate social responsibility disclosure has a negative effect on the relative value of the company, profitability has a positive effect on the relative value of the company, company age weakens the effect of corporate social responsibility disclosure on the relative value of the company but company age does not moderate the effect of profitability on the relative value of the company.
Keywords: Corporate Social Responsibility Disclosure; Profitability; Firm Age; Firm’s Relative Value
Manajemen Laba, Sales Growth, Good Corporate Governance dan Tax Avoidance
Authors: Indry Cahyani Ni Putu Bella , Noviari Naniek 
Published: December 2023

Tax avoidance practices carried out by taxpayers (companies) can cause losses to the country and can hinder national development. The research aims to obtain empirical evidence regarding the influence of earnings management, sales growth, and good corporate governance on tax avoidance. The research was conducted at basic industrial and chemical sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a sample size of 120 observations determined using a purposive sampling technique. The data analysis technique used is panel data regression analysis with EViews 12 software. The research results show that earnings management and audit committees have a negative effect on tax avoidance and sales growth and independent commissioners have a positive effect on tax avoidance. Institutional ownership and audit quality have no effect on tax avoidance.
Keywords: Tax Avoidance; Earnings Management; Sales Growth; Good Corporate Governance
Rasio Keuangan dan Harga Saham Perusahaan Manufaktur
Authors: Adhitanaya Komang , Diviariesty Kadek 
Published: December 2023

Improving the welfare of company owners is the company's main goal. In making efforts to improve the welfare of owners, companies increase share prices which are a reflection of the company's value. The aim of conducting research is to empirically test the influence of CR, ROA, ROE, NPM and TATO on share prices of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (BEI) in the 2018-2021 period. Purposive sampling was used as a technique for determining the research sample. The estimation method for this research is multiple linear regression analysis. This research finds that ROA has a positive effect on stock prices, while ROE and NPM have a negative effect on stock prices. This research also found that CR and TATO had no effect on stock prices. This research has a contribution in providing supporting evidence regarding signaling theory.
Keywords: Financial Ratio; Stock Price
The Psychology of Risk Influence and Investor Sentiment on Investment Decision Making in the Indonesian Stock Market
Authors: Sinaga Muhammad Apri Wirawan , Nuzula Nila Firdausi , Damayanti Cacik Rut 
Published: December 2023

This study aims to provide empirical evidence concerning the influence of risk psychology and investor sentiment on investment decision-making. The focus of this research is individual investors in Malang, who participate in the Indonesian stock market. Data collection was conducted from December 2022 to February 2023, utilizing a proportionate stratified random sampling method. The sample size meeting the specified criteria was 100 respondents, whose data was subsequently analyzed using variance-based structural equation modeling, commonly referred to as SEM-PLS. The findings suggest that risk psychology has a positive, albeit insignificant, effect on investment decision-making. However, risk psychology significantly influences investor sentiment, which in turn has a substantial and positive effect on investment decision-making. The study also provides empirical evidence of a robust indirect effect of risk psychology on investment decision-making.
Keywords: psychology of risk, investor sentiment, investment decision
Investigating the Possible Socio-Environmental Impacts Arising from the Habits of Riverside Students in the Context of The Brazilian Amazon: A Look At Planetary Health
Authors: De Melo Paula Regina Humbelino , Alves Péricles Vale , Martins Thaís Presa , de Souza Aline Lessa , Abreu Thiago Ferreira , De Camargo Tatiana Souza 
Published: December 2023

Objective: This study aims to investigate potential socio-environmental impacts arising from riverside students’ habits in Brazilian Amazon reality. It is important to know the environmental effects that permeate the largest tropical forest on the Earth, in order to take more effective actions to minimize environmental damage, protecting human and environmental health at the same time.

Method: The targeted audience of this investigation was 108 elementary school students from a riverside school in southern Amazonas. Data were collected using a structured questionnaire with 17 closed questions, administered over a 30-minute period. For data analysis, descriptive statistics were used, divided into four axes: social, food, transport and energy, and environment.

Results and conclusion: The results enable reflections on local socio-environmental impacts. The students’ perception about the investigated topics revealed inequality and inequity; dietary patterns that compromise health; energy from polluting sources; water from community wells and burning of waste. The research endorses the need to (re)think about the educational praxis experienced in schools, considering planetary health themes, with riverside students as a fundamental part to disseminate information involving local environmental subjects and their relationship with health.

Implications of the research: Presents socio-environmental issues faced by students living along the rivers in the Amazon, with the potential for dialogue between local issues and the dissemination of information to the general society.

Originality/value: The research adds value to the concept of Planetary Health, enabling dialogues between environmental impacts experienced in the Amazon and the need to (re)think educational practices in schools. This is so that students can understand their role in the face of the significant environmental crisis affecting humanity.
PERUBAHAN RUANG-RUANG KELAS TERKAIT PERKEMBANGAN SISTEM PEMBELAJARAN PADA ERA DIGITAL
Authors: Susanto Ione , Winata Suwardana 
Published: December 2023

Currently, Indonesia is in a relatively low position in the field of education. Indonesian students have lagged far behind other countries in the quality of education. This lag has been increasingly felt since we entered the digital era. The government's efforts to improve the quality of education in Indonesia start with improving the education curriculum to adapt to the digital era. However, not only the education system has changed but also the students and teachers. Changes in learning character and student needs are the main factors. When combining places, activities, and actors, current school facilities are still unable to support learning with changes that occur in actors and curriculum. Schools as an important aspect of learning continue to be built to embrace the increasing number of students. Currently, changes that are occurring to students and the curriculum also make school effectiveness questionable, because schools are currently unable to accommodate the needs of students with a new learning system. The purpose of this study is to determine the design of classrooms that are by the development of the learning system in the digital era. The method used in this research is a case study in classrooms in the digital era. Data collection is done through literature studies such as databases, reports, or articles that are relevant to the research topic.
Keywords: classroom; digital age; learning system
Abstrak

Saat ini Indonesia sedang berada pada posisi yang relatif rendah dalam bidang pendidikan. Siswa Indonesia telah tertinggal jauh dengan negara lain dalam kuliatas pendidikan. Ketertinggalan tersebut semakin terasa sejak kita memasuki era digital. Upaya pemerintah dalam meningkatkan kualitas pendidikan di Indonesia dimulai dari membenahi kurikulum pendidikan menyesuaikan dengan era digital. Namun, tidak hanya sistem pendidikan saja yang berubah tapi juga dengan siswa dan gurunya. Perubahan karakter belajar dan kebutuhan siswa menjadi faktor utama. Ketika menggabungkan tempat, kegiatan, dan pelaku, fasilitas sekolah saat ini masih belum dapat mendukung pembelajaran dengan perubahan yang terjadi pada pelaku dan kurikulum. Sekolah sebagai aspek penting dalam pembelajaran terus dibangun guna merangkul jumlah siswa yang kian meningkat, saat ini perubahan yang terjadi pada siswa dan kurikulum juga membuat efektivitas sekolah dipertanyakan, karena nyatanya sekolah saat ini belum mampu mewadahi kebutuhan siswa dengan sistem pembelajaran baru. Tujuan dari penelitian ini adalah untuk mengetahui perancangan ruang kelas yang sesuai perkembangan sistem pembelajaran pada era digital. Metode yang digunakan dalam penelitian ini adalah studi kasus pada ruang kelas pada era digital. Pengumpulan data dilakukan melalui studi literatur seperti basis data, laporan, atau artikel yang relevan dengan topik penelitian. Hasil penelitian menunjukan bahwa terdapat hubungan antara perubahan sistem pembelajaran dengan kebutuhan ruang pembelajaran.
REHUMANISASI LINGKUNGAN ANAK TERLANTAR: PENGINGKATAN KUALITAS HIDUP ANAK MELALUI ARSITEKTUR EMPATI
Authors: Alexsandro Moses Sahat , Wipranata Djidjin 
Published: December 2023

Homeless children are a highly vulnerable group in society and often face difficulties in accessing quality education. The harsh living conditions of these children have sacrificed their childhood and forced them to live on the streets to meet their basic needs. Additionally, the lack of attention from parents who exploit their children for family economic purposes is a significant problem. In this context, this research aims to design solutions through an empathetic architecture approach to address the challenges faced by homeless children, both in the education system and personal development, including their interests and talents. Through the empathetic architecture approach, a comprehensive learning environment will be implemented to help homeless children break free from the harsh environment. This learning environment will provide support in the education system and children's personal development, including identifying and nurturing their interests and talents. The topic of rehumanizing homeless children is translated into the design of an innovative and inspiring learning environment that accommodates the needs of homeless children in Cilincing. Considering factors such as comfort, safety, and creative stimulation for the children. Additionally, the empathetic architecture approach will prioritize inclusivity, child participation, and environmental sustainability.
Keywords: education; environment; neglected; rehumanization
Abstrak

Anak-anak terlantar adalah kelompok masyarakat yang sangat rentan dan seringkali mengalami kesulitan dalam memperoleh akses ke edukasi yang berkualitas. Lingkungan buruk dalam tempat tinggal anak terlantar telah mengorbankan masa kecil serta memaksa anak untuk hidup di jalanan demi memenuhi kebutuhan hidup. Selain itu, kurangnya perhatian dari orang tua yang memanfaatkan anak dalam perekonomian keluarga menjadi permasalahan yang signifikan. Dalam konteks ini, penelitian ini bertujuan untuk merancang solusi melalui pendekatan arsitektur empati untuk mengatasi masalah yang dihadapi oleh anak terlantar, baik dalam sistem edukasi maupun pengembangan diri, termasuk minat dan bakat yang dimiliki oleh anak-anak tersebut. Melalui pendekatan arsitektur empati, perancangan lingkungan belajar yang menyeluruh akan diimplementasikan untuk membantu anak-anak terlantar keluar dari lingkungan buruk. Lingkungan belajar ini akan memberikan dukungan dalam sistem edukasi dan pengembangan diri anak-anak, termasuk mengidentifikasi dan mendorong minat dan bakat. Topik tentang merehumanisasi anak yang terlantar diterjemahkan menjadi perancangan lingkungan belajar yang inovatif dan inspiratif yang mengakomodasi kebutuhan anak-anak terlantar di Cilincing. Dengan mempertimbangkan faktor-faktor seperti kenyamanan, keamanan, dan stimulasi kreatif bagi anak-anak. Selain itu, pendekatan arsitektur empati akan memberikan perhatian khusus pada aspek inklusivitas, partisipasi anak, dan keberlanjutan lingkungan.
PENGELOLAAN SARANA DAN PRASARANA KAWASAN WISATA CANDI MUARO JAMBI
Authors: Al Fajri Ahmad Fauzan , Bella Priyendiswara Agustina , Tjung Liong Ju , Pribadi I.G. Oka Sindhu 
Published: December 2023

Muaro Jambi Temple is the largest Hindu-Buddhist temple complex in Southeast Asia which is possibly a historical heritage from the Sriwijaya kingdom and the Malay kingdom located in Muaro Jambi Regency. Because it is a relic of an ancient site that is hundreds of years old, Muaro Jambi Temple is vulnerable to transitional climates due to layers of rock that have begun to collapse. This paper aims to find out how the Muaro Jambi Temple is managed in order to increase the potential in the Muaro Jambi Temple History area. According to the results of research conducted by the author, Muaro Jambi Temple has added value to become a cultural tourism spot because of its many historical values ​​which can also add to the knowledge of visiting tourists. Muaro Jambi Temple has been designated as a world heritage by UNESCO. To go to the location of the Muaro Jambi Temple is not too far from the city center, it only takes 30 minutes with a distance of 25 km from the center of Jambi.
Keywords: management; national strategic are; temple
Abstrak
Candi Muaro Jambi adalah sebuah kompleks percandian agama Hindu-Buddha terluas di Asia Tenggara yang kemungkinan merupakan peninggalan sejarah dari kerajaan Sriwijaya dan kerajaan Melayu yang terletak di Kabupaten Muaro Jambi. Karena merupakan peninggalan situs purbakala yang telah berumur ratusan tahun, Candi Muaro Jambi rentan terhadap iklim pancaroba karena lapisan batu yang mulai runtuh. Tulisan ini bertujuan untuk mengetahui bagaimana pengelolaan Candi Muaro Jambi agar dapat meningkatkan potensi pada kawasan Sejarah Candi Muaro Jambi. Menurut hasil penelitian yang penulis lakukan, Candi Muaro Jambi memiliki nilai tambah untuk menjadi tempat wisata budaya dikarenakan nilai sejarahnya yang banyak juga bisa menambah pengetahuan bagi wisatawan yang datang. Candi Muaro Jambi sudah di tetapkan sebagai warisan duania oleh UNESCO. Untuk menuju ke lokasi Candi Muaro Jambi tidak terlalu jauh dari pusat kota, hanya memerlukan waktu 30 menit saja dengan jarak tempuh 25 km dari pusat kota Jambi.
Aplikasi Trichoderma sp. dan pupuk NPK terhadap pertumbuhan dan hasil tanaman kedelai (Glycine max L.) varietas Grobogan
Authors: Yuriansyah Yuriansyah , Sudrajat Denny , Mutaqin Zainal , Sari Evi Yunita , Suri Maharani Juwita 
Published: December 2023

Impor kedelai di Indonesia menunjukkan bahwa produksi kedelai nasional masih rendah dan dibutuhkan upaya untuk peningkatan produksi. Salah satu cara untuk meningkatkan produksi edamame yaitu aplikasi Trichoderma sp. dan pupuk NPK. Tujuan dari penelitian ini yaitu mengetahui pengaruh dosis aplikasi Trichoderma sp. dan pupuk NPK serta kombinasi nya terhadap pertumbuhan dan hasil tanaman kedelai. Penelitian ini menggunakan Rancangan Acak Kelompok (RAK) faktorial yang terdiri dari dua faktor yaitu Trichoderma sp dan dosis pupuk NPK, diulang sebanyak 3 kali ulangan sehingga terdapat 30 satuan percobaan. Perlakuan tersebut terdiri: faktor (a) dosis Trichoderma sp.: a0= 0 g/tanaman; a1= 5 g/tanaman; a2= 10 g/tanaman; a3= 15 g/tanaman; dan a4= 20 g/tanaman. Faktor (b) pemberian dosis pupuk NPK dari 2 taraf yaitu: b1= 250 kg/ha dan b2= 300 kg/ha. Hasil penelitian ini yaitu: (1) pemberian Trichoderma sp. secara mandiri berpengaruh terhadap variabel pengamatan pertumbuhan pada fase vegetatif tanaman, namun tidak berpengaruh nyata terhadap hasil produksi; (2) pupuk NPK secara mandiri berpengaruh terhadap pertumbuhan tanaman pada fase vegetatif dan hasil produksi; (3) kombinasi perlakuan Trichoderma sp. 15 g/tanaman dan pupuk NPK 250 kg/ha memberikan bobot biji per tanaman tertinggi yaitu sebesar 30,95 g; dan (4) terdapat pengaruh interaksi antara perlakuan Trichoderma sp. dan pupuk NPK terhadap bobot biji per tanaman.