bluuebunny/crossref_metadata_2025_split huggingface dataset:
THE INFLUENCE OF LEVERAGE, INDEPENDENT COMMISSIONERS, COMPANY ACTIVITIES AND PROFITABILITY ON SUSTAINABILITY REPORT DISCLOSURES
Authors: Ho Vina , Kampo Kunradus , Tangke Paulus 
Published: December 2023

Purpose – This study aims to examine and analyze the influence of leverage, independent commissioners, company activities, and profitability on disclosure of sustainability reports. The theory used in this research is stakeholder theory and agency theory
Design/methodology/approach – The type of research used in this research is explanatory research
Findings – The results of the study show that leverage has a positive and significant effect on sustainability report disclosure. The proportion of independent commissioners has a positive and significant effect on the disclosure of the sustainability report. The company's activities have no effect on the disclosure of the sustainability report. Profitability has a positive and significant influence in increasing the disclosure of sustainability reports.
Originality – The population is property companies listed on the Indonesia Stock Exchange (IDX) in 2019 to 2021, totaling 79 companies using a purposive sampling method
Keywords: Leverage, Independent Commissioner, Company Activity, Profitability, Disclosure of Sustainability Report
Paper Type Research Result
ANALYSIS OF THE INFLUENCE OF PERCEPTIONS OF BENEFITS, EASE OF USE, AND RISKS ON DECISIONS TO USE ELECTRONIC MONEY BASED ON QUICK RESPONSE CODE INDONESIAN STANDARD
Authors: Annisa Alifah , Syarifuddin Syarifuddin , Rura Yohanis 
Published: December 2023

Purpose – This study aims to find out and analyze how much effect the application of perceived benefits, ease of use, and risk has on the use of the Indonesian standard quick response code
Design/methodology/approach – This research uses a quantitative approach and the method used is multiple linear regression analysis. Sample determination is carried out by purvosive sampling method
Findings – The results of this study indicate that in the millennial generation sample, perceived ease of use affects the decision to use electronic money based on the Indonesian standard quick response code. However, perceived of usefulness and risks have no effect. Meanwhile, in the merchant sample, perceived of usefulness, ease of use, and risk have no effect on the decision to use electronic money based on the Indonesian standard quick response code and there is an average difference between the millennial generation and merchant sample groups.
Originality – The number of samples used in this study was 80 respondents who were in Makassar City.
Keywords: Perceived, Decision on Use, Quick Response Code Indonesian Standard Paper Type Research Result
ANALYSIS OF THE IMPACT OF COVID-19 ON GROUP C EXCAVATION TAX REVENUE
Authors: Farafika Nur , Damayanti Ratna Ayu , Usman Asri , Zalshabila Shavira 
Published: December 2023

Purpose – This study aims to determine the impact of Covid-19 on tax revenues from taking class C minerals in Barru Regency
Design/methodology/approach – The analytical method used is descriptive analysis by calculating the growth rate and contribution formula
Findings – The results of this study are that Covid-19 affects the determination of target setting, revenue realization, growth rate and tax contribution for taking group C minerals in Barru Regency
Originality – Sources of data used in this study are secondary data obtained through documentation and library research
Keywords: Covid-19, Tax Revenue, Tax on Extraction of Minerals Group C
Paper Type Research Result
الرضا الوظيفي وأثره في تحقيق جودة الخدمات الصحية في المستشفيات الحكومية "دراسة ميدانية هيئة مستشفى الثورة العام – تعز"
Authors: مسعد أسمهان , عقلان محمد 
Published: December 2023

هدفت هذه الدراسة إلى معرفة أثر الرضا الوظيفي بأبعاده المختلفة في تحقيق جودة الخدمات الصحية المُقَدَّمة في هيئة مستشفى الثورة العام تعز، من وجهتي نظر العاملين في المستشفى بمختلف وظائفهم، والمرضى المترددين على المستشفى، تكوَّن مجتمع الدراسة من (431) موظفاً وموظفة، و(520) المرضى المترددين خلال العام 2021، وتم اختيار عيِّنة عشوائية طبقية مكوَّنة من (310) أفراد، شملت (130) فرداً من العاملين في هيئة مستشفى الثورة العام تعز بمختلف الوظائف، و(180) فرداً من المرضى المترددين على المستشفى، وزعت استبانتان بعد التحقق من صدقها وثباتها؛ الاستبانة الأولى عن الرضا الوظيفي، والاستبانة الثانية عن جودة الخدمات الصحية، وبعد التحقُّق من صدق وثبات الاستبانتين، استخدم المنهج الوصفي التحليلي، ولتحقيق أهداف الدراسة واختبار الفرضيات استخدم برنامج، (IBM SPSS V.24)، وكذلك برنامج (IBM Amos V.24).
توصَّلت الدراسة إلى وجود أثر الرضا الوظيفي بجميع أبعاده في تحقيق جودة الخدمات الصحية المُقَدَّمة للمرضى من وجهتي نظر العاملين في المستشفى بمختلف وظائفهم والمرضى المترددين على المستشفى، كما تبيَّن أنَّ مستوى تقييم العاملين للرضا الوظيفي كان متوسطاً، وجاء مستوى تقييم المرضى لجودة الخدمات الصحية متوسطاً أيضاً.
وعلى ضوء هذه النتيجة، قدمت الدراسة التوصيات الآتية: تحسين الوضع المعيشي للعاملين، وتطوير نظام الحوافز والمكافأت وتنفيذ دورات تدريبية، وابتعاث العاملين للدراسة خارج الوطن وتوزيع المنح الداخلية بعدالة، وتعزيز الوعي بينهم عن مفهوم وأهداف وأبعاد جودة الخدمات الصحية، وتوزيع جوانب القوة في المستشفى.
أثر التمكين الإداري في جودة الخدمات الصحية: دراسة ميدانية في المستشفيات الحكومية بمدينة تعــز
Authors: قحطان إيلان , السفياني عبد الرحمن 
Published: December 2023

هدفت الدراسة إلى قياس أثر التمكين الإداري في جودة الخدمات الصحية بالمستشفيات الحكومية بمدينة تعز. وقد تكونَّ مجتمع الدراسة من جميع العاملين بالمستشفيات الحكومية بمدينة تعز والبالغ عددهم (862) موظفاً وموظفة، وتم اختيار عينِّة عشوائية طبقية مكونة من (264) مفردة من المجتمع الأصلي، وزعت عليهم استبانة مكونة من محورين: محور التمكين الإداري بستة أبعاد ومحور جودة الخدمات الصحية بخمسة أبعاد وذلك بعد التحقق من صدقها وثباتها، واعتمد منها (224) استبانة في التحليل الإحصائي. ولتحقيق أهداف الدراسة تم استخدام المنهج الوصفي، كما تم استخدام عددٍ من الأساليب الإحصائية كالمتوسطات الحسابية والانحرافات المعيارية ومعامل ارتباط بيرسون ومعامل الانحدار الخطي البسيط والمتعدِّد.
وأظهرت نتائج الدراسة أن مستوى تطبيق التمكين الإداري بالمستشفيات الحكومية بمدينة تعز جاء بدرجة مرتفعة، وأنَّ مستوى جودة الخدمات الصحية أيضا جاء بدرجة مرتفعة. وأن هناك أثر ذو دلالة إحصائية للتمكين الإداري بأبعاده مجتمعتا في جودة الخدمات الصحية بالمستشفيات محل الدراسة، وكان التأثير الإيجابي للاتصال الفعال (β=0.243)، والعمل الجماعي (β=0.209)، والتحفيز (β=0.165)، والتدريب (β=0.164)، وتقاسم السلطة (β=0.098)، بينما بعد الثقة ليس له تأثير. كما أظهرت نتائج الدراسة وجود فروق ذات دلالة احصائية في استجابة أفراد عيِّنة الدراسة حول مستوى تطبيق التمكين الإداري بالمستشفيات محل الدراسة وفقاً للمتغيرات (الجنس ولصالح الذكور، والمركز الوظيفي ولصالح الإداريين)، ووجود فروق ذات دلالة احصائية في استجابة أفراد عيِّنة الدراسة حول مستوى جودة الخدمات الصحية وفقا لمتغير المركز الوظيفي ولصالح الإداريين.
MELIHAT PRAKTEK PENERAPAN PPH PASAL 23 PADA SEKRETARIAT KABINET REPUBLIK INDONESIA
Authors: Atthaya Nasywa Raiqa Maulana  , Shinta Widyastuti  
Published: December 2023

This article aims to find out what procedures are carried out by government agencies regarding tax deposits and payments. The method used is a qualitative method. The results obtained are knowing the tax object of PPh 23 which is withheld by the Cabinet Secretariat and the calculation of PPh 23, the deposit of PPh 23, the procedure for withholding and implementation of the PPh 23 deposit, as well as the further deposit process carried out by the Cabinet Secretariat in accordance with applicable regulations. The procedure for withholding PPh 23 in the Cabinet Secretariat has been carried out in accordance with the operational standards contained in the Minister of Finance Regulations as well as the Cabinet Secretariat Regulations (Perseskab) which are internal regulations in the Cabinet Secretariat. Apart from that, the process of depositing PPh 23 as well as other tax deposits or payments, is carried out in 2 (two) ways, namely by Transfer and Cash transactions. However, the Cabinet still had errors in input. This error was caused by the employee's ignorance of the appropriate procedures for withholding PPh 23 at the Cabinet Secretariat.
Keywords: Procedure; PPh 23; Cabinet Secretariat; tax deposit; Tax deductions

Abstrak
Tulisan ini bertujuan untuk mengetahui bagaimana prosedur yang dilakukan oleh instansi pemerintahan tentang penyetoran dan pembayaran pajak. Metode yang diguanakan adalah metode kualitatif. Hasil yang dioperoleh adalh mengetahui objek pajak PPh 23 yang dipotong oleh Sekretariat Kabinet dan perhitungan atas PPh 23, penyetoran PPh 23, prosedur pemotongan dan pelaksanaan penyetoran PPh 23, serta proses penyetoran lebih lanjut yang dilakukan oleh Sekretariat Kabinet sesuai peraturan yang berlaku. Prosedur pemotongan PPh 23 dalam Sekretariat Kabinet sudah dilakukan sesuai dengan standar operasional yang tertuang dalam Peraturan Menteri Keuangan juga Peraturan Sekretariat Kabinet (Perseskab) yang merupakan peraturan internal dalam Sekretariat Kabinet. selain itu, proses penyetoran PPh 23 maupun penyetoran ataupun pembayaran pajak lainnya, dilakukan dengan 2 (dua) cara, yaitu dengan transaksi Transfer dan Tunai. Namun, Kabinet masih terdapat kesalahan dalam penginputan. Kesalahan ini dikarenakan atas ketidaktahuan pegawai terhadap prosedur yang sesuai atas pemotongan PPh 23 pada Sekretariat Kabinet.
Kata Kunci: Prosedur; PPh 23; Sekretariat Kabinet; Penyetoran; Pemotongan
Peran Ekonomi Kreatif Pada Usaha Rengginang Dalam Menunjang Desa Wisata Di Desa Kedokangabus
Authors: LailaTul Qodriyah  , Dion Sadoni  , Didik Himmawan  
Published: December 2023

Tujuan kegiatan ini untuk mengembangkan usaha yang ada di desa Kedokangabus serta mampu mengembangkan perekonomian lokal masyarakat sekitar dengan berbekal ilmu pengetahuan, kreatifitas, inovasi serta dapat mengembangkan lapangan pekerjaan. Pengembangan ekonomi lokal juga perlu diarahkan untuk mendukung perkembangan sektor-sektor ekonomi yang mempunyai potensi menciptakan kesempatan kerja yang luas dan memiliki prospek yang baik dalam meningkatkan kesejahteraan masyarakat di suatu wilayah. Ekonomi kreatif dan UMKM menjadi suatu hal yang tidak dapat dipisahkan dan saling berhubungan. Desa Kedokan Gabus terletak di Daerah Kawasan Indramayu, dengan luas Wilayah 1.211 Hektar yang terdiri dari Lima Blok dengan 5 Rukun Warga (RW) dan 12 Rukun Tetangga (RT) yang merupakan salah satu Desa yang berada di wilayah Kecamatan Gabuswetan Kabupaten Indramayu. Tim peneliti melakukan sosialisasi terhadap masyarakat setempat yang didampingi oleh pemangku kepetingan setempat guna memberikan inovasi baru kepada masyarakat yang akan berdampak baik bagi pertumbuhan ekonomi masyarakat serta ekonomi nasional Pada saat pelaksanaan peneliti akan mengundang Ibu- Ibu PKK dan warga yang telah memiliki usaha untuk diberikan pemahaman tentang berwirausaha pada sektor ekonomi kreatif. Lokasi untuk pelaksanaan program kerja bertempat di Rengginang Syifa desa Kedokan Gabus.
EVALUACIÓN DE LA CONFIABILIDAD Y HOMOGENEIDAD DE UNA PRUEBA DIAGNÓSTICA SOBRE USO DE RECURSOS EDUCATIVOS ABIERTOS EN DOCENTES DE NIVEL SUPERIOR
Authors: Gamboa Rodríguez Patricia Guadalupe , Betanzos Valenzuela Oscar Homero , Moreno Rodríguez Aurora , Garduza Castillo Kelsy Elise , Jimenez Zarate Lizbeth 
Published: December 2023

La necesidad de las instituciones de educación superior para actualizar y capacitar de manera continua a sus docentes requiere de la búsqueda de estrategias que permitan garantizar el dominio de herramientas didácticas, además de conocimientos disciplinares. Por tal motivo, uno de los tópicos a considerar en este estudio, es la elaboración de recursos educativos, mismos que son evaluados durante los procesos de acreditación. La presente investigación realiza el diseño y la validación de un instrumento a manera de encuesta, que permite analizar el conocimiento y opinión sobre el uso de recursos educativos abiertos, dentro del proceso de enseñanza aprendizaje, específicamente en cuanto a la creación de infografías y videos interactivos mediante las herramientas digitales Genially y Edpuzzle. La validación consistió en analizar la confiabilidad y homogeneidad en la prueba diagnóstico del instrumento utilizado mediante el uso del Alpha de Cronbach a través del software SPSS IBM, obteniendo resultados satisfactorios. Este instrumento es parte de una investigación referente a la implementación de una metodología de capacitación orientada al diseño de recursos educativos por los docentes de nivel superior.
IMPACTO DE LA GAMIFICACIÓN EN EL RENDIMIENTO ACADÉMICO EN ESTUDIANTES DE NIVEL SUPERIOR
Authors: López López Héctor Luis , Félix González Juan Francisco , Castro Sánchez Francisco Emiliano , Álvarez Rosas Jesús Rigoberto , Lizárraga Chávez Luis Fernando 
Published: December 2023

Este artículo presenta un estudio exhaustivo que investiga el impacto de la gamificación en el rendimiento académico de los estudiantes de la Facultad de Informática Mazatlán, como una estrategia educativa que incorpora elementos de juego en contextos de aprendizaje, se ha convertido en un tema de interés creciente en el ámbito educativo, se centró en analizar cómo la gamificación influye en el desempeño académico de los estudiantes de la Facultad.
Los resultados del estudio revelan una correlación significativa entre la implementación de la gamificación y la mejora del rendimiento académico, donde los alumnos participantes comentaron algunas de sus experiencias con la gamificación, demostrando un mayor compromiso y motivación en sus actividades de aprendizaje, lo que se tradujo en un aumento en sus calificaciones y en la retención de conocimientos.
Palabras clave: aprendizaje, educación, gamificación, juego, rendimiento académico.
LA REALIDAD VIRTUAL COMO HERRAMIENTA DE APRENDIZAJE DEL IDIOMA INGLES.
Authors: Aguirre Ponce de León Brisia Fabiola , OJEDA ALARCON JUAN CARLOS , Amano Erami Michiko , GONZALEZ NAVARRETE ANGEL 
Published: December 2023

Actualmente el manejar un segundo idioma es ya una necesidad, a nivel mundial el inglés es el idioma no nativo más utilizado en la mayoría de los países, esto ha generado una necesidad de encontrar una forma rápida y efectiva de aprenderlo, es en este punto en el que entra el uso de las tecnologías para encontrar un medio eficiente y eficaz.
Gracias a la evolución tecnológica los estudiantes y las personas en general se han acostumbrado al uso de la realidad virtual como medio de interacción en los procesos de enseñanza y aprendizaje tradicionales. Así, la tendencia de utilizar nuevas tecnologías en el aula y crear un modelo híbrido puede traer un potencial de asociación entre la forma en que aprendemos y el uso de las tecnologías, de modo que el estudiante se convierta en un pensador crítico para la resolución de problemas en el contexto escolar. Esta hibridación del modelo de enseñanza incluye, además de espacios físicos innovadores, también el uso de los espacios digitales (Morán, 2015).
Con base en lo mencionado se ha desarrollado un método de enseñanza y aprendizaje con el que se han obtenido excelentes resultados de la aplicación de la realidad virtual en la enseñanza del idioma inglés.
Palabras clave: Realidad, Virtual, Enseñanza, Inglés, Tecnología, Aprendizaje.
KINERJA PELAKSANAAN KEGIATAN DINAS PARIWISATA KABUPATEN BADUNG
Authors: Srikandi Putri A. A. Sagung Ayu 
Published: December 2023

Decentralization on the basis of Law No. 32 of 2004 on Local Governmentwhich local governments are given discretion to manage their own household, sothe area has the authority and discretion in implementing policies in accordancewith the aspirations of the community. Governance and service area is based on theprinciples of transparency, participation and accountabilityIn this regard, this paper aims to determine the performance of the implementationof activities seen from the input, output and outcome and performance accountabilityBadung Tourism Ofï¬ ce.The result of the implementation of Badung Tourism Ofï¬ ce in 2008 are in accordancewith the plan, and 8 ( eight ) exceeded the target performance level indicators and8 ( eight ), an indicator similar to the target, the average level of achievementgoals through the formulation of indicators and targets at 116 percent of averageachievement levels of activity amounted to 102.64 percent.
SEGMENTASI PASAR KOPI BUBUK BALI BANYUATIS DI KOTA DENPASAR
Authors: Lasmini Ni Ketut 
Published: December 2023

This study aims to identify the Kopi Bubuk Bali Banyuatis market. Themarket segments of Kopi Bubuk Bali Banyuatis is formulated through the data analysisof consumerâ€™s behavioral and psychographic by the method of Cluster Analysisusing the K-Means Cluster subsequent cross tabulated with demographics. Theresults: Segment-1, (42.9%), predominantly male, middle-aged, high schooleducation, self-employed and middle-income. Consumer behavior, consumptionlevels often, the readiness to buy is very high because they understood the product,be positive about the product, and its benefits. Psychographic consumer, includingthe category of active, modern, optimistic, and relatively established. Incomerate varies from lower class to upper class. Such a potential segment as markettarget. Segment-2, (35.7%), male-dominated, younger age, high school education,private employees, and middle-income.Consumer behavior, consumption levels arerare, the readiness to buy is moderate, attitudes toward products and its benefits ispositive. Psychographic consumer, simple and optimistic. Considerable potential asa market target after segment-1. Segment-3, (21.4%), male-dominated, middle-aged,high school education, private employees, and middle-income.Consumer behavior,consumption levels are very rare, low readiness to buy, attitude towards the productand itsbenefits is negative. Psychographic consumer, logical, normative, homely andthus less potential as a market target . Based on size and market structure and theobjectives and resources of the company, the segment-1 was chosen as the targetmarket by the company.
By understanding market segmentation and know its customers, the policy will beeasier to be taken in marketing the products. Selection of promotion strategies willbe more focused, able to provide satisfaction and increase customer loyalty.
ANALISIS BIAYA STANDAR DALAM MENENTUKAN HARGA POKOK PRODUKSI STONEWARE BERBAHAN BAKU UTAMA LEMPUNG KALIMANTAN DAN MANFAATNYA BAGI KEPUTUSAN BISNIS PADA UPT PSTKP BALI â€“ BPPT
Authors: Normal I Nyoman , SUPUTRA GUMI WIRYAWAN 
Published: December 2023

Standard costing is predetermine cost which must expenditured to produceunit product or to paid special operation. Standard cost systems was design to costcontrol, be important tool to evaluate judgement that was setting. The aims of thisresearch were : (1) To knew cost of good manufactured stoneware that main rawmaterial of kalimantan blend by standard cost systems; and (2) To knew usefull ofstandard costing for business decision. The research results shew that : (1) Costof good manufactured stoneware that main raw material of kalimantan blend bystandard cost systems was various base on the composition use. The smallest costof good manufactured stoneware was XID composition about Rp 1.628,02 each kgand the biggest was FRC-1 composition about Rp 2.028,68 each kg. Cost of goodmanufactured stoneware by the standard cost systems was bigger than actual costsystems, because there were different into computation ways of raw material, differentloading of direct labour cost, and different loading of manufacturing overhead cost,except the XID composition was smaller; (2) Standard cost application is very usefulinto business decision making for stoneware product, that is : a) As a tool of control,b) As a tool of decision making, c) As a tool of rational cost measurement, and d) Asa tool of recording cost economizing.
DINAMIKA DAN PERAN KEPEMIMPINAN DALAM PENGEMBANGAN ORGANISASI
Authors: Gunastri Ni Made 
Published: December 2023

In this millennium century there is no place without competition and competition has been and will become new principles,because the business worldwhich is open and compete to carry out better thing. These conditions require achange and development continuesly. All of these if not immediately improvewill threaten the survival of the organization / company life. In other words theimpact of globalization will be a big and serious threat if organization doesnâ€™thave strong, reliable and dynamic leadership as according with development oforganization environment strategic (internal and external).In the process of organizational development very needed leadershiprole undertaken by a leader and leadership effectiveness can be judged by how he able to overcome the main problems and challenges faced. The key to create andcontinuing organization in the 21st century in order to success is leadership, donot only at the top of the hierarchy, but in the entire of organization. This means that inthe coming decades we will see the emergence of new organizational forms whichovercome with more rapid movement and more competitive environment and newtypes of workers, at least in a successful company.Suitable leadership can be applied at this time in developingof organization is superleadership that is someone who leads theirself asan empowering leader . A Superleadership will make empower, train, teach,reward and arranging the environment to make his subordinates able tolead themselves and can show its performance.
KAJIAN TEKNOLOGI PROSES DAN HARGA POKOK PRODUKSI MASSA COR â€œCN7â€ DENGAN SISTEM PEMBEBANAN BERBASIS AKTIVITAS, DAN IMPLIKASINYA TERHADAP HARGA TRANSFER DAN PERSEDIAAN
Authors: Normal I Nyoman , Suputra Gumi Wiryawan 
Published: December 2023

The aims of this research relate to casting massaâ€œCN7â€ (40% SukaBumi Blend : 25% RRT Feldspar : 20% Caolin : 2,5% Ball Clay : 12,5% Cuarsa)were : (1) To determine process technology casting massaâ€œCN7â€; (2) To calculatecost of good manufactured; (3) To determine transfer price; and (4) To recognizedending inventory that reported on balance sheet. The research results shew that :(1) The process technology casting massaâ€œCN7â€ according to production functionwere : weighting process,grussing process, mixing process, filtring process, andcarrying process; (2)Cost of good manufacturedcor massaâ€œCN7â€ according toActivity Based Costing (ABC) systems was Rp 2.896,83 each unit, that followed byraw materal cost Rp 1.960,00, direct labour cost Rp 860,84, variable overhead costRp 39,89, and fixed overhead cost Rp 36,09; (3) The transfer price casting massaâ€œCN7â€according to full cost transfer pricing methodwas Rp 3.302,39each unit, thattransfer priceformed by cost of good manufactured Rp 2.896,83, operating expenseRp 289,68 (marketing expense Rp 173,81 and general & administration expense Rp115,87), and expected margin Rp 115,87; and (4) Ending inventory casting massaâ€œCN2â€ according to specific identification method was Rp 434.524,50.
PENGEMBANGAN SUMBER DAYA MANUSIA BERBASIS KOMPETENSI
Authors: Gunastri Ni Made 
Published: December 2023

The success of an organization is determined by the quality of thosepeople who work in it. Competency is a developing problem, in which it hasbeen frequently discussed in the middle of society nowadays, especially when anorganization is facing challenges and competitions that are getting harder andharder. Due to those competition matters as the impacts of quick changes in bothtechnology and environment on each aspects of the human life, a manager has nomore choice, except to make the organization that he or she is leading now, to be notonly able to give a consumer satisfaction, produce any high quality and competitiveproducts in the market, and has an orientation on its customer value. As the result,the organization will not only be oriented to achieve a high productivity of work, butalso it will also deal with the performance on its process. The employeesâ€™ competence supports the success of an organization so much andit is obviously able to make its mission come true by paying attention to the relationbetween both selection and selection plan. Therefore, the role of competency inan organization will be apparently not only able to enhance the high productivityof an organization without accompanied by the rewarding system and measuredperformance evaluation.