bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Minat, Motivasi, Penghargaan Finansial, dan Pengetahuan tentang Pajak Terhadap Pilihan Berkarir di Bidang Perpajakan (Studi pada Mahasiswa Akuntansi yang Mengikuti Program Relawan Pajak)
Authors: Ritayanti Ni Made , Riesty Masdiantini Putu 
Published: December 2023

Penelitian ini bertujuan untuk mengetahui pengaruh minat, motivasi, penghargaan finansial, dan pengetahuan tentang pajak terhadap pilihan berkarir di bidang perpajakan. Jenis penelitian ini adalah penelitian dengan menggunakan pendekatan kuantitatif. Metode pengumpulan data penelitian ini menggunakan kuesioner, studi pustaka, dan dokumentasi. Sumber data yang digunakan adalah data primer dan data sekunder. Data primer diperoleh dari hasil olah data kuesioner, sedangkan data sekunder diperoleh dari data jumlah relawan pajak pada Kanwil DJP Bali dan berbagai literatur pendukung. Sampel penelitian ini adalah sebanyak 97 responden yang dipilih berdasarkan teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa minat, motivasi, dan pengetahuan tentang pajak berpengaruh positif dan signifikan terhadap pilihan berkarir di bidang perpajakan. Sementara itu, penghargaan finansial tidak berpengaruh terhadap pilihan berkarir di bidang perpajakan. Hal ini berarti penghargaan finansial bukanlah alasan utama bagi mahasiswa S1 akuntansi yang mengikuti program relawan pajak memilih karir di bidang perpajakan.
Kata Kunci : karir, perpajakan, relawan pajak
Pengaruh Growth Opportunity dan Profitabilitas Terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia
Authors: Ramadhanti Sagita , Cipta Wayan 
Published: December 2023

Abstrak
Penelitian ini memiliki tujuan untuk menguji pengaruh growth opportunity serta profitabilitas terhadap nilai perusahaan. Desain penelitian yakni kuantitatif kausal. Subjek penelitian yakni Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia serta objek penelitian adalah growth opportunity, profitabilitas, dan nilai perusahaan. Teknik penentuan sampel yang digunakan purposive sampling dengan jumlah sampel sebanyak 18 perusahaan. Data dikumpulkan melalui pencatatan dokumen, dan dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) growth opportunity serta profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, (2) growth opportunity berpengaruh positif serta signifikan terhadap nilai perusahaan, (3) profitabilitas berpengaruh positif serta signifikan terhadap nilai perusahaan pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia.

Kata kunci: growth opportunity, nilai perusahaan, profitabilitas
Implementasi Metode Role Playing dengan Media Kartu Bergambar untuk Anak Berkebutuhan Khusus Di Rusunawa Jatinegara Kaum
Authors: Tarjiah Indina , Supena Asep , Kurniawan Erfan , Putra Dava Permana , Prasetyo Bagus 
Published: December 2023

Kegiatan pengabdian kepada masyarakat ini merupakan lanjutan dari kegiatan pengabdian masyarakat sebelumnya yang telah dilakukan oleh Indina tarjiah, dkk pada tahun 2021 dan 2022. Hasil kegiatan pengabdian kepada masyarakat sebelumnya telah berhasis mengasesmen 14 anak lambat belajar pada aspek membaca dan menulis. Tujuan kegiatan pengabdian kepada masyarakat ini adalah mengimplementasikan panduan terkait peleksanaan pembelajaran Iqro dengan metode bermain peran dan menggunakan media kartu bergambar. Tujuan berikutnya adalah untuk mengetahui peningkatan hasil belajar anak dan proses pembelajaran Iqro yang menarik, menyenangkan bagi anak lambat belajar. Metode pelaksanaan yang digunakan dalam kegiatan pengabdian ini adalah wawancara, observasi, demontrasi, simulasi, diskusi dan pendampingan. Waktu pelaksanaan dilakukan selama enam hari pada tanggal 11 April, 02 Mei, 15 Mei, 16 Mei, 18 Mei, dan 25 Mei 2023. Hasil implementasi metode role playing dengan media kartu bergambar kepada 16 anak lambat belajar secara keseluruhan dapat mengatasi kesulitan yang dialami. 5 dari 16 anak sudah dapat mengatasi semua kesulitannya. 5 dari 16 anak sudah dapat mengatasi hampir semua kesulitannya. 4 dari 16 anak sudah dapat mengatasi setengah kesulitannya. Serta 2 dari 16 anak hanya beberapa saja yang dapat mengatasi kesulitannya.
Peningkatan Nilai Tambah Produk Gula Tebu dan Kemasannya Serta Strategi Pemasaran Untuk Meningkatkan Pendapatan Petani Gula Di Nagari Baringin Kabupaten Agam
Authors: Aimon Hasdi , Putra Hari Setia , Saputra Hendra Dani , Azhar Zul , Ar Nur Hasnah , Yeni Isra , Akbar Urmatul Uska , Artha Dwirani Puspa , Hendra Zul 
Published: December 2023

Salah satu wilayah di Nagari Baringin Kabupaten Agam merupakan sentra budi daya tanaman tebu dan terdapatnya usaha rumah tangga yang mengelola tanaman tebu secara sederhana menjadi gula merah dalam bentuk gula merah batok yakni kelompok bungo tabu. Secara umum ditemukan permasalahan yakni kelompok bungo tabu belum memiliki peralatan dan mesin yang memadai dalam memproduksi gula tebu sehinga hasil produksi masih sedikit. Secara khusus permasalahan yang ditemukan yaitu: 1) nilai tambah yang dimiliki pada produk gula masih rendah, 2) belum adanya standar khusus pengemasan pada produk olahan dan 3) petani gula tebu tidak memiliki pengetahuan terkait pemasaran produk gula tebu. Permasalahan ini harus segera dicarikan solusinya agar kelompok bungo tabu memiliki pengetahuan dan keterampilan yang cukup sehingga bisa membantu perekonomian keluarga dan terus berkembang guna memberikan manfaat kepada lingkungan dan perekonomian. Melalui kegiatan ini diharapkan 1) dapat membantu kelompok bungo tabu di Nagari Baringin dalam memproduksi gula tebu sehingga diharapkan akan meningkatkan penghasilan keluarga, 2) memiliki produk olahan gula tebu dan turunannya, 3) memiliki design dan kemasan yang sesuai standar penjualan serta 4) memiliki pengetahuan dan strategi pemasaran yang tepat untuk produk olahan gula tebu. Dalam kegiatan ini pendekatan yang dipakai adalah pendekatan social learning theory. Para peserta dalam program pelatihan diharapkan mampu mendapatkan dan mengaplikasikan kompetensi khusus yang didapat selama program pelatihan.
Strategi Pemasaran Produk Susu Sapi Perah Melalui Media Sosial Pasca Covid 19
Authors: Sentosa Sri Ulfa , Ariusni Ariusni - , Satrianto Alpon - 
Published: December 2023

Tujuan dari kegiatan PKM adalah untuk meningkatkan pengetahuan, keterampilan dan kemampuan mitra dalam hal strategi pemasaran produk susu sapi perah melalui media sosial pasca Covid 19 di Kota Padang Panjang. Metode yang digunakan adalah pelatihan yang diikuti sebanyak 15 orang mitra. Hasil yang dicapai dalam kegiatan PKM berupa: (1).Kehadiran peserta mitra dalam kegiatan PKM sebesar 100%. (2).Peserta mitra mempunyai motivasi yang tinngi dalam mengikuti kegiatan PKM yang telihat dari semua peserta hadir sesuai dengan waktu yang sudah dijadwalkan. (3).Nilai rata-rata pengetahuan peserta terhadap strategi pemasaran online untuk produk susu sapi segar dan olahan sebesar 4,19 (kategori setuju) dengan Total Capaian Responden (TCR) sebesar 83,75 berada dalam kategori baik.
Dari Kumanis ke Kreativitas: “Diversifikasi Produk Ceta Bacorak Merambah Pasar dengan Sentuhan Inovatif"
Authors: Friyatmi Friyatmi , Evanita Susi , Pebriyeni Eliya , Febrina Suci 
Published: December 2023

Ceta Bacorak salah satu produk unggulan dari Kabupaten Sijunjung yang memiliki potensi yang tinggi menjadi produk unggulan daerah, akan tetapi terdapat berbagai hambatan yang di alami oleh kelompok Kerajinan Anak Nagari Ceta Bacorak Kumanis untuk mewujudkan hal tersebut baik itu dalam aspek produksi, pemasaran, maupun manajemen usaha. Salah satu solusi yang ditawarkan untuk mengurangi masalah atau hambatan yang dihadapi adalah dengan meningkatkan skill dalam membuat diversifikasi produk ceta bacorak melalui rangakaian pelaksanaan kegiatan dengan menerapkan metode FGD, pelatihan/workshop, latihan terbimbing, dan kegiatan praktek lansung mengerjakan setiap luaran yang ditargetkan (practice and action). Hasil pengabdian dianggap efektif karena mencapai tujuan kegiatan. Hasil pelatihan memberikan hasil yang nyata kepada mitra, dimana mitra telah mampu mengembangkan diversifikasi produk ceta bacorak.
Membangun Ketahanan Kesehatan Mental Remaja: Implementasi Pendampingan Literasi Kesehatan Mental Karang Taruna Desa Sumbersekar Kecamatan Dau, Kabupaten Malang
Authors: Apriani Rizka , Probowati Devy , Bariyyah Khairul , Qonita Fauziah Ilmi , Hidayatullah Hengki Tri 
Published: December 2023

Tujuan pengabdian ini untuk meningkatkan kepedulian pemuda karang taruna terhadap kondisi kesehatan mental pada masyarakat sekitar. Pengabdian dilaksanakan dalam 3 bentuk kegiatan yakni, penyuluhan materi kesehatan mental, pelatihan safety plan, dan juga pembentukan komunitas. Metode yang digunakan dalam kegiatan pengabdian ini adalah teknik Ekspositori pada pemberian pemahaman awal yang mendasar, Brainstorming untuk memantik sikap dan kesadaran pemuda karang taruna dalam memotret isu gangguan mental, dan Case Study untuk mengupayakan langkah dan tindakan yang akan dilakukan oleh pemuda karang taruna dalam mengatasi permasalahan gangguan mental berdasarkan kondisi riil di lokasi pengabdian. Dari seluruh kegiatan pengabdian yang telah dilaksanakan, diketahui bahwa peserta memiliki tingkat literasi kesehatan mental yang cukup rendah sebelum mengikuti kegiatan pendampingan. Tingkat literasi kesehatan mental pada peserta kemudian meningkat setelah mengikuti serangkaian kegiatan pendampingan. Hal ini diketahui berdasarkan hasil pengisian instrumen pretest-posttest yang diberikan. Demikian juga saat pelaksanaan pengabdian, peserta sangat antusias dan mampu menyusun beberapa project safety plan bersama fasilitator. Tindak lanjut dari kegiatan penyuluhan dan pelatihan adalah pembentukan komunitas yang bertujuan sebagai wadah peningkatan kepedulian masyarakat terhadap kesehatan mental
The Embedding of Ideological and Political Education in Student Management in Colleges and Universities in the Context of Informatization
Authors: Te-er BA 
Published: December 2023

Abstract
This paper first analyzes the work content, mode, and characteristics of college management, explores the relationship and work development status of college ideological education and student management, and builds an effective integration system of college ideological education in student management under the background of informationization. Secondly, the detection algorithm is based on the similarity coefficient and detects behaviors, clusters these behaviors through the improved fuzzy C-mean algorithm and designs a behavior detection model in student management work. Finally, the student behavior detection model was applied to the fusion system, and the management model’s satisfaction was analyzed. The results show that the student’s course performance behavior, consumption level behavior, regularity behavior, and diligence behavior are good or above 0.82, 0.66, 0.85, and 0.78, respectively, and the percentage of students’ overall satisfaction with the management model above the more satisfied is around 0.7. The teaching management model based on the research in this paper can meet modern student management.
Chinese Language and Literature Education and Humanistic Literacy Enhancement in Colleges and Universities under the Background of Education Informatization
Authors: Li Fangfei 
Published: December 2023

Abstract
Based on the background of education informatics, this paper uses natural language processing technology to analyze the teaching effect in the Chinese language and literature. By analyzing the basic methods of processing natural language, the CBOW model is constructed using text vectorization. Combined with the LDA model for Chinese language literature text, a keyword is automatically extracted. GRU is chosen as the master control unit of the information feature loop. The CBOW model is optimized using the gradient descent optimization algorithm, which improves the analysis efficiency of education and teaching. Relevant strategies for improving humanistic quality are proposed by analyzing the humanistic quality of Chinese language and literature majors in colleges and universities using natural language processing technology. The results show that the CBOW model performs better in analyzing the textual features of Chinese language and literature, and its MR value is 0.8007±0.0028 compared with the traditional neural network models such as RNN, CNN, etc. Among the strategies for improving humanistic qualities under the education of Chinese language and literature, the effect of strengthening the dissemination of cultural knowledge is 0.8. This study promotes the education of Chinese language and literature in colleges and universities to a certain degree, which is It is conducive to improving students’ humanistic literacy.
A Study of Artificial Intelligence-Assisted Teaching on the Cultivation of Students’ Creative Ability
Authors: Li Xinyu , Wang Siqi , Li Jiaxing , Li Zhuojie 
Published: December 2023

Abstract
This paper first studies the use of artificial intelligence technology in the field of education and explores the realization process of “artificial intelligence + education”. Then, the teaching model of “AI+Education” is constructed from three perspectives: knowledge space, creation space and thinking space. Then, based on the logistic regression method, an analytical model of students’ innovation ability was established, and the parameters of the model were solved according to the data to analyze the causal relationship between the variables. Finally, the regression analysis model was used to analyze the relationship between intelligent assisted teaching and students’ innovative ability, innovative knowledgeability, innovative thinking ability, new learning ability and innovative practice ability. The results show that the correlation coefficients of intelligent-assisted teaching and innovative ability and innovative self-efficacy are 0.703 and 0.639, respectively, and all of them are positively correlated at the level of 10%, which indicates that intelligent-assisted teaching promotes the cultivation of students’ innovative ability.
A study of spatial rationality in the architectural design of senior citizen apartments in terms of calculation and biological effects
Authors: Li Wenjing , Jiang Panpan , Zhang Yuzhu 
Published: December 2023

Abstract
This paper is based on the photobiological effect of the role of the collation of different light colors under the elderly pupil change and the luminance level function of the relationship between the equation so as to use this for the rationality of the design of the elderly housing. The non-visual direct response (nvRD) model is also used to predict the relative non-visual response to light and to compare the relative effectiveness of different light modes in providing potential health benefits to humans. The effects of different light illumination on mood affectivity and visual comfort were calculated using the modified spatial contrast (mSC) model and the preliminary gaze response light drive (GRL) model. Finally, the effects of different light intensities and situations on the physical heart rate and cardiovascular indexes of the elderly were examined using the experimental design of photobiological effects. The results showed that the T-wave time under green light increased by 4.008 ms on average, and the QT band interval under red light and green light had a more obvious increase, with an average increase of 5.131 ms for red light and 7.238 ms for green light, while the ventricular rate under blue light showed signs of acceleration, with an average increase of 2.352 beats. The rational design of space in elderly apartments is supported by theoretical reference and data basis in this paper.
A study of innovations in legal governance with respect to the safety of artificial intelligence
Authors: Li Yanggui 
Published: December 2023

Abstract
This paper aims to promote the safe development of artificial intelligence and improve legal policies. Combined with the cluster analysis algorithm, it analyzes the safety risks as well as legal defects of artificial intelligence. The Laplace matrix is derived using the similarity matrix, and the feature vector space is constructed by analyzing the associated features of artificial intelligence safety. Combining the spectral clustering algorithm, legal assessment indexes for artificial intelligence safety were constructed. The modular metric value method is utilized to assess the clustering effect of laws on the safety of artificial intelligence. Analyzing the security risks of artificial intelligence, improved legal policies are proposed from the perspective of technology and privacy. The results show that the effect of improving privacy protection policy on privacy protection is 0.85, and the effect of clarifying subject rights is 0.9. The introduction of laws should consider social ethics, and the effect degree of ethical principles is 0.75. Clarifying subject rights can help avoid technological risks to a certain extent, and improving privacy protection policies can help protect users’ privacy.
Large Scale Shear Box Testing of Interface Between Construction Materials and Soils
Authors: Gago Filip , Mihálik Ján , Masarovičová Soňa , Vlček Jozef , Boltnar Vojtěch , Uličný Lukáš 
Published: December 2023

Abstract
The interaction between soil and building structures of various materials is defined on the basis of certain assumptions, but these are shown in many cases to be not accurate from the point of view of safe, reliable and economic design of engineering structures. Therefore, as part of our research activities, we decided to better understand the transfer of shear forces and the interaction between soil and other materials. We focused on testing materials in a shear box apparatus, where 3 types of tests were carried out: in the first stage, we tested the shear parameters of the soil in a 900 mm2 box apparatus; in the second stage, the properties of the interaction between soil and concrete were tested, and in the third stage, soil was in contact with the steel plate. The results of the tests are within the expected range of the interface friction angle between the structures and the soils.
Green Infrastructure: Legislative and Behavioral Approaches in the Context of Urban Engineering
Authors: Píry Martin , Škorvagová Eva , Decký Martin 
Published: December 2023

Abstract
The authors of the article integrate legislative, cognitive-behavioural, and construction approaches to green infrastructure in the context of urban engineering involving green space as a fundamental attribute of quality of life. They briefly introduce the ideas of ideal cities of the geniuses of antiquity, Marco Vitruvius Pollio, Leonardo da Vinci, and Thomas More. The main focus is on the legislative issues of green infrastructure, particularly concerning the activities of local authorities. They perceive green infrastructure as an institute with a multi-beneficial meaning, within the framework of administrative science understood as a public interest incorporating a range of partial issues from the primary interest of environmental protection, economic development of settlements, promotion of public and mental health, social issues, and sports.
Incorporating Art Events Into Marketing Activities - Good Practice By European Zoos
Authors: Grantina Elina , Budanceva Jelena 
Published: December 2023

Abstract

Research purpose. In today's business world and for over a hundred years, art events have been used to develop a brand, promote awareness, and increase the number of customers. Art is a useful tool for a company to promote and advertise its products. As some authors mentioned, arts can enhance the company's image: in marketing and selling, art can brand a company's culture and products; arts can also act as a social connector in the workplace and beyond and in marketing, art can brand a company's culture and products, it helps to further community relations (Anderson, 2017). Companies can use not only art events to attract customers and diversify target audiences but also institutions such as zoos. Attracting visitors through art events is especially important for those zoos that cannot afford rare animal species or special spaces and landscapes. Nowadays, most cultural activities in zoos are done under the educational programs - educational activities provided by zoos not only concern animals, biodiversity and the environment but may have cross-academic roots, like arts, geography, theatre, engineering and technology, physical and mental health, even math (Zareva-Simeonova et al., 2014.) Social media development gives the zoos an excellent opportunity to make these activities visible and allows them to incorporate art, music, crafts, games, and storytelling into the zoo experience. Videos, artistic content and online read-alongs can draw kids and their families into the zoo community long before stepping foot into the zoo. (Softplay, 2023). The most active in attracting visitors with art and culture activities are USA zoos, from the usual placement of art objects in the zoo territory and celebration of various holidays to master classes with professional artists who teach visitors to draw animals and art residencies. This research aims to identify European best practice examples of zoos using art events that attract more local visitors and tourists and classify art events in zoos.

Design / Methodology / Approach. Using the document analysis method, the home pages of different zoos worldwide were analysed. In antiquation, partly structured interviews with zoo representatives and artists were made.

Findings. The results of the research will be presented at the conference.

Originality / Value / Practical implications. The research summarises the experiences of different zoos in organising art events. It creates a typology of art events that can be used by representatives of different zoos when planning additional activities.