bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tingkat Literasi Financial Technology dan Kompetensi Akuntansi Pada Mahasiswa Akuntansi di Sumatera Selatan
Authors: Safitri Rika Henda , Kalsum Umi , HS Rosihan Arief , Burhanuddin Burhanuddin , Nurullah Asfeni 
Published: August 2023

The research aims to prove the effect of financial technology literacy levels and accounting competence on accounting students in South Sumatra. The research sample consisted of 384 accounting students from public and private universities in the South Sumatra region. The data analysis technique uses multiple linear regression analysis. Based on the results of research using primary data in the form of questionnaires and the results of the analysis it is proven that there is an influence from financial literacy, financial technology, and accounting competence on student competence. Therefore, it can be said that one of the abilities that students need to have is financial literacy, in order to make it easier to make decisions about using finances.
Keywords: Financial Literacy; Financial Technology; Accounting Understanding; student competencies
Analisis Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor SAMSAT
Authors: Lestari Desak Made Dian , Ngurah Agung Kresnandra Anak Agung 
Published: August 2023

The decline in realized revenues and the high arrears on motor vehicle taxes indicate a low level of taxpayer compliance. The study aims to determine the effect of income levels, understanding of tax regulations, and service quality on motor vehicle taxpayer compliance at the SAMSAT Office of Gianyar Regency. The sample used was 100 motor vehicle taxpayers. Purposive sampling was used as a sample determination method. The questionnaire method was used as a data collection method. Multiple linear regression analysis is the analytical technique used in this study. The results showed that the level of income, understanding of tax regulations, and quality of service had a positive effect on motor vehicle taxpayer compliance. This research provides empirical support for the Theory of Planned Behavior and attribution theory.
Keywords: Income Levels; Understanding of Tax Regulations; Service Quality; Taxpayer Compliance
Lingkungan Belajar, Perilaku Belajar dan Tingkat Pemahaman Pengantar Akuntansi dalam Proses Pembelajaran Daring
Authors: Puspasari Dewa Ayu Dwita , Suaryana I Gusti Ngurah Agung 
Published: August 2023

Changes in various aspects of activities occurred at the beginning of 2020 due to the Corona virus Disease (Covid-19) pandemic. Changes in the learning process switch to online (online). The research aims are to focus on understanding the influence of the learning environment and learning behavior on the level of understanding of introductory accounting. The sample was selected as many as 165 people through a survey with students of the Bachelor of Accounting Study Program, Faculty of Economics and Business, Udayana University as the population. Multiple linear regression analysis was chosen to be the technique for conducting data analysis. This research found that there is a positive influence of the learning environment and learning behavior on the level of understanding of introductory accounting through online. The implications of this research finding support the attribution theory regarding the level of understanding that is influenced by various external and internal factors.
Keywords: Learning Environment; Learning Behavior; Level of Understanding of Introduction to Accounting
Capital Expenditure, Kesempatan Bertumbuh, Volatilitas Arus Kas dan Cash Holding
Authors: Shari Putu Nadya , Badera I Nyoman Dewa 
Published: August 2023

Cash holding or the availability of cash is very important in a company so that the company must have a good cash management system, especially companies that are vulnerable to a liquidity crisis. This study aims to empirically examine the effect of capital expenditure, growth opportunities, and cash flow volatility on cash holdings. The research was conducted on property and real estate companies listed on the Indonesia Stock Exchange with a total sample of 30 companies. The analysis technique used is multiple linear regression analysis. The results showed that capital expenditure had a significant negative effect, growth opportunities did not have a significant effect, and cash flow volatility had a significant positive effect. The results of the study contribute to confirming the trade-off theory and the pecking order theory as well as providing an empirical picture of the effect of capital expenditure, growth opportunities, and cash flow volatility on the cash holdings of companies in the property and real estate sector.
Keywords: Cash Holding, Capital Expenditure, Growth Opportunity, Cash Flow Volatility.
Penggunaan Sistem Informasi dan Kinerja Karyawan
Authors: Manacika Dewa Ngakan Gede Galang , Ariyanto Dodik 
Published: August 2023

The study of various factors that influence the use of information systems on the performance of village credit institution (LPD) employees is the focus of this research. This research was chosen to be conducted in Gianyar Regency. The population in the study included all LPD employees in Gianyar who were registered with the Gianyar Village Credit Empowerment Institute (LPLPD) and obtained a sample size that met the criteria of 126 respondents. Multiple linear regression analysis is the chosen analytical technique. The findings obtained based on the analysis of respondents' answers show that Social influence significantly influences perceived usefulness, facilitating and Computer self-efficacy has a significant effect on perceived ease of use, Perceived usefulness and Perceived ease of use have a significant positive effect on the attitude of using information systems, and Attitudes of using information systems have a significant effect on employee performance.
Keywords: Social Influence; Computer Self Efficacy; Perceived Usefulness; Perceived Ease of Use
Sistem Pencocokan Aksara Bali Menggunakan Template Matching Dan Komputasi Paralel
Authors: Wibawa I Gede Arta , Ariyanto I Gede Tendi , Putri Luh Arida Ayu Rahning , Suhartana I Ketut Gede , Kadyanan I Gusti Agung Gede Arya , Astuti Luh Gede 
Published: August 2023

Balinese script is a traditional script used to write Balinese language and literature. Balinese script is also one of the richness of Balinese culture. However, Balinese script has a unique shape that is almost the same as each other, and some writings are only distinguished by one line stroke. This can complicate learning as well as in developing applications in this modern era. So because I did research in making Balinese script matching systems using template matching and parallel computation in order to find out what the value of the average dissimilarity of each Balinese script letter can be used as a reference in developing applications related to Balinese script.
In this study I used the template matching method to find out the average error value of each Balinese accented letter contained in the bali simbar font. From the method, each pixel value of the Balinese script that has been processed in the binary process will match each pixel value to obtain an error value. The error value will be looked for the average and will be made a table to make it easier to find the largest MSE value or Balinese script that has a small similarity value. In the template matching process, parallel computation is also inserted as well as making comparisons between applications that use parallel computing and do not use parallel computing in order to know whether there is a difference in processing time or not.
Based on the research conducted, the results obtained that the largest MSE value of 0.071354167 has a similarity of 93%. Where this shows that the similarity of the Balinese script to the others has similarities above 90% and the results of the data processing time for systems that use parallel computing are 4977 and systems that do not use parallel computing are 4789.

Keywords: Template matching, parallel computing, Balinese script matching
TINDAK PIDANA PENCUCIAN UANG SEBAGAI FOLLOW UP CRIME DARI TINDAK PIDANA PERJUDIAN (STUDI PUTUSAN NO 40/PID.SUS/2020/PN.JKT.SEL)
Authors: Putri Tari Septiani  , Widjajanti Ermania 
Published: August 2023

ABSTRAK
Pencucian uang disebut sebagai uang kotor (dirty money). Seperti halnya dalam kasus pencucian uang yang dilakukan Para Terdakwa yaitu Terdakwa I Muslimin, Terdakwa II Kurnia, Terdakwa III Edi melakukan pencucian uang dengan cara menerima transferan dari Barta seorang (DPO), uang tersebut hasil dari perjudian. Permasalahan yang diangkat yaitu Apakah tindak pidana pencucian uang dalam kasus tersebut bisa dikatan sebagai follow up crime dalam tindak pidana perjudian ? dan Bagaimana pemberian sanksi pidana kepada Para Pelaku tersebut?Metode yang digunakan adalah penelitian hukum normatif yang bersifat deskriptif analitis dengan menggunakan data sekunder, Pelaku Muslimin bisa dikatakan pelaku tindak pidana pencucian uang sebagai pelaku pasif karena muslimin hanya menikmati atau menerima hasil kejahatannya saja. Para Terdakwa adalah pelaku pasif yang hanya menerima transferan.
Analisis Itsbat Nikah Terhadap Perkawinan Kedua Yang Masih Dalam Masa Iddah Berdasarkan Hukum Keluarga Islam Indonesia
Authors: Dewi Maharani  , Bakri Khairani 
Published: August 2023

Itsbat nikah merupakan pengesahan perkawinan yang dilakukan secara siri dan diajukan ke pengadilan agama setempat. Perkawinan yang semula hanya sah dihadapan agamapun menjadi sah dihadapan hukum dengan mengajukan itsbat nikah. Rumusan masalah 1. apakah itsbat nikah dapat diajukan terhadap perkawinan kedua yang masih dalam masa iddah berdasarkan Hukum Keluarga Islam Indonesia? 2. apakah putusan Pengadilan Agama Nomor 176/Pdt.P/2022/PA.Tng telah sesuai dengan Hukum Keluarga Islam Indonesia? Penulisan ini dilakukan menggunakan metode normatif dan sifat penelitian deskriptif. Jenis data yang digunakan adalah data sekunder melalui studi kepustakaan. Pengelolaan data dilaksanakan dengan cara kualitatif. Penarikan kesimpulan dilakukan dengan cara deduktif. Kesimpulan bahwa itsbat nikah tidak dapat diajukan atas perkawinan kedua yang masih dalam masa iddah dikarenakan telah melanggar ketentuan Hukum Keluarga Islam Indonesia khususnya Pasal 11 Undang-Undang Nomor 1 Tahun 1974 Tentang Perkawinan Jo Pasal 39 ayat (1) huruf (b) Peraturan Pemerintah Nomor 9 Tahun 1975 Tentang Pelaksanaan Undang-Undang Nomor 1 Tahun 1974 Jo 153 ayat (2) huruf (b) Kompilasi Hukum Islam. Putusan Pengadilan Agama Tangerang Nomor 176/Pdt.P/2022/PA.Tng tidak sesuai dengan Hukum Keluarga Islam Indonesia.
PENCEMARAN LAUT KAPAL MV EVER JUDGER PANAMA DI BALIKPAPAN BERDASARKAN MARPOL CONVENTION
Authors: Alvin Wibisono  , Ayu Nrangwesti  
Published: August 2023

Konvensi Internasional untuk Pencegahan Pencemaran dari Kapal, 1973, diadopsi oleh Konferensi Internasional tentang Pencemaran Laut yang diselenggarakan oleh IMO. Konvensi tersebut dihubungkan dengan peristiwa kebocoran minyak di Balikpapan pada 2018, berawal dari miskomunikasi pihak kapal berbendera Panama MV Ever untuk menurunkan jangkar, namun panjang jangkar yang diturunkan melebihi dari yang diinstruksikan, sehingga jangkar tersebut menggaruk dan merusak jalur pipa minyak yang menuju pengolah Pertamina. Kerusakan jalur pipa menimbulkan ledakan yang mengakibatkan beberapa korban tewas. Pihak kapal yang juga pelaku dijerat pidana atas pencemaran lingkungan sesuai dengan hukum dan putusan pengadilan negara Republik Indonesia. Permasalahan pertama, kasus kapal MV Ever Judger Panama yang mengakibatkan kebocoran minyak di Balikpapan dikaitkan dengan Konvensi MARPOL dan peraturan perundang-undangan Indonesia. Kedua, pertanggungjawaban pelaku nakhoda kapal atas terjadinya pencemaran laut akibat kebocoran minyak di Balikpapan menurut Konvensi MARPOL dan peraturan perundang-undangan Indonesia. Tipe penelitian normatif dan menggunakan studi bahan hukum atau data Pustaka, beserta dianalisa dengan melalui logika deduktif. Kesimpulan dari penelitian ini adalah bahwa pelaku dipidana sesuai dengan yuridiksi dan hukum negara di wilayah terjadi peristiwanya beserta terbukti melanggar ketetapan konvensi MARPOL. Kedua, tanggung jawab pelaku dipidana sesuai konvensi MARPOL yaitu, pelaku pelanggaran harus dihukum sesuai dengan hukum negara dimana area peristiwa tersebut.
Tinjauan Pidana Kesusilaan Dimuka Umum Yang Dilakukan Oleh Militer (Put. No. 110-k/PMT-K/BDG/AD/XI/2019) (Studi Putusan No.26/Pid.Sus/2021/PN Kph)
Authors: Azhari Halin Hutapea  , Aprima Suar  
Published: August 2023

Penegakan hukum sejatinya tak membedakan siapapun, sehingga dengan demikian berlaku juga bagi anggota TNI yang juga harus diadili jika memang diperlukan. Mengacu pada kekuasaan kehakiman, maka perlu diadiili oleh pengadilan militer. Peradilan militer dalam hal ini ialah suatu sarana untuk membina TNI supaya dengan demikian citra yang dimiliki oleh TNI ini bisa tetap baik di muka masyarakat, bagaimanapun militer sendiri ialah bagian dari masyarakat. Pelangarankesusilaan yang dilakukkan anggota TNI. Permasalahandalam penelitian ini adalah 1) Bagaimana pemidanaanTerhadap militer yang melakukan tindak pidanakesusilaan dimuka umum ?2) Apa alasan hakim memberikan sanksi tambahan pidana militer pelakutindak pidana kesusilaan dimuka umum? Studi ini ialah studi hukum normative dan memiliki sifat deskriptif analitis yang dalam pengolahannya memanfaatkan data sekunder dari studi pustaka. Sementara itu, data diolah memanfaarkan metode kualitatif dan penarikan konklusinya memanfaatkan logika deduktif. Mengacu pada pasal dakwaan Oduitur pada pelaku tindak pidana kesusilaan sejatinya telah tepat yakni mengacu pada pasal 281 ayat 1 KUHP tetapi dalam hal ini dalam penuntutannya hanya tujuh bulan pidana penjara sebagaimana hal ini ditujukan oleh terdakwa, sehingga mengacu pada pendapat penulis terdapat suatu kesalahan dalam penuntutan sebagimana dilakukan oleh Oditor. Hal ini disebabkan karena pada amanat yang terkandung dalam pasal 281 ayat 1 KUHP maksimal hukuman penjara ialah 2 tahun 8 bulan dan hal ini juga ditambah dengan putusan sebagiamana dijatuhkan oleh majelis hakim telah bersesuaian dengan regulasi di STK Panglima TNI No. 198 tahun 2005 terkait kesusilaan, dimana dalam hal ini isinya ialah bahwasanya tiap-tiap anggota TNI yang menjalankan tindak pidana susila ini wajib untuk dipecat atau diberhentikan dari kedinasan militer.
NEED ANALYSIS OF INDONESIAN LANGUAGE TRAINING MATERIALS FOR FOREIGN WORKERS USING THE COMMUNICATIVE METHOD
Authors: Mulyanah Ade , Sariah Sariah , Widiastuti Rini , Idris Nuny Sulistiany , Budihastuti Exti , Kurnia Nia , Nurfaidah Resti 
Published: August 2023

There is no standardization of Indonesian language education and training for foreign workers (TKA), resulting in no training model that suits the needs of students. Therefore, this study aims to (1) describe the current condition of Indonesian language training for foreign workers by the Manpower Office; (2) identify Indonesian language training needs for foreign workers. The Ministry of Manpower has issued various regulations in this regard. This study uses a qualitative descriptive method through a communicative approach. The communicative approach forms the basis of the training model that will be developed because their main goal in learning Indonesian is to be able to communicate in their work environment. The data collection techniques used were interviews, surveys, and literature studies. The subject of this study is data on foreign workers in the Kepulauan Riau Province. The results of the study reveal two findings. Firstly, an overview of the current condition of Indonesian language training for foreign workers by the Manpower Office. Secondly, ) the identification of Indonesian language training needs for foreign workers . the data indicates that there is no standard training format yet.
THE RESULTS OF MODELLING THE ACID POLLUTION IMPACT ON THE PHOTOSYNTHETIC APPARATUS OF THE LEWINSKY SPECIOSA MOSS
Authors: Мейсурова А.Ф. , Бревдо Е.Ю. 
Published: August 2023

Изучено влияние кислотных поллютантов на фотосинтетическую систему эпифитного мха Lewinskya speciosa Nees. Выяснено, что воздействие поллютантов вызывает существенное снижение содержания хлорофиллов (a+b), которое сопряжено с внешними морфологическими изменениями. Установлено двухкратное изменение суммарного содержания пигментов по сравнению с фоновыми концентрациями в зависимости от вида поллютанта. Величины соотношений хлорофиллов (a/b), как отражение адаптационных процессов возрастают в первые две недели и снижаются в последующие, достигая значения ниже фоновых. При воздействии поллютантов в большей степени изменяется содержание Хл a. Выявлено, что к действию аэрозоля HNO3 L. speciosа проявляет большую чувствительность чем к H2SO4.
The article analyses the acid pollutants impact on the photosynthetic system of the epiphytic moss Lewinskya speciosa Nees. It is found out that the impact of pollutants causes a significant decrease in the content of chlorophylls (a+b) that is accompanied by external morphological changes. A twofold difference is found in the total content of pigments compared to the background, depending on the type of pollutants. The quantity of the chlorophyll ratio (a/b), as a reflection of the adaptation processes, increases in the first two weeks and decreases in the following, hitting the mark below the background. Cl a is mostly sensitive to pollutants. According to a thorough research, it is the epiphytic mosses L. speciosum that are more susceptible to HNO3 aerosol effect than H2SO4.
ASSESSING THE LABOR STRESS AND MORBIDITY IN LABOR MIGRANS DURING THE PANDEMIC
Authors: Ходжиев М. , Юшкова О.И. , Капустина А.В. , Тихонова Г.И. 
Published: August 2023

Изучено влияние производственных факторов, обусловливающих частоту некоторых заболеваний, связанных с работой, проанализирована их зависимость от срока пребывания на территории РФ, т.е. стажа работы мигрантов. В результате анализа данных изменения функционального состояния работников установлено возрастание рабочего напряжения в период пандемии и распространённости некоторых заболеваний у мигрантов обследованных профессиональных групп. Исследованиями выявлено возрастание физиологических затрат (физиологической стоимости) при выполнении работы в условиях пандемии у мигрантов разных профессиональных групп: курьеры по доставке еды, метростроевцы, работники дорожной сети, женщины, работающие в социальной сфере.
The article examines the influence of production factors that determine the frequency of certain work-related diseases, analyzes their dependence on the length of stay in the territory of the Russian Federation, i.e. the length of work of migrants. As a result of the analysis of data on changes in the functional state of workers, an increase in working stress during the pandemic and the prevalence of certain diseases among migrants of the surveyed occupational groups was established. Studies have established an increase in physiological costs (physiological cost) when performing work in a pandemic among migrants of different professional groups: food delivery couriers, metro builders, road network workers, women working in the social sphere.
DETERMINATION OF THE SEX GENE (SRY) OF A HUMAN FETUS IN THE MOTHER'S BLOOD AFTER 9-10 WEEKS OF PREGNANCY
Authors: Панкрушина А.Н. , Калиничева И.А. , Резникова М.Н. 
Published: August 2023

Произведено определение пола плода в 433 образцах плазмы крови женщин, находящихся на 9 по 26 неделях беременности, из которых ген SRY был идентифицирован в 217 образцах (мужской пол), в 216 образцах ген SRY отсутствовал (женский пол). Выделение фетальной ДНК на спин-колонках и магнитных частицах и использование пробирок типа CPDA оказались наиболее предпочтительны для определения пола плода. Зависимости определения гена SRY от срока беременности и массы тела обследованных женщин обнаружено не было. Срок доставки образцов плазмы в течении 2-ух дней является наиболее оптимальным для анализа по определению пола.
Fetal sex was determined in 433 blood plasma samples of women aged 9 to 26 weeks of pregnancy, of which the SRY gene was identified in 217 samples (male), in 216 samples the SRY gene was absent (female sex). Isolating fetal DNA on spin columns and magnetic particles and using CPDA-type test tubes have proven to be most preferred for determining fetal sex. The dependence of the determination of the SRY gene on the duration of pregnancy and body weight of the examined women was not found. The delivery time of plasma samples within 2 days is the most optimal for sex analysis.
LATE NESTING OF THE ORIENTAL TURTLE DOVE (STREPTOPELIA ORIENTALIS, COLUMBIDAE, COLUMBIFORMES) ON THE EASTERN ISLAND EDGE OF THE AREAL (ITURUP ISLAND, THE BIG KURIL RIDGE)
Authors: Виноградов А.А. 
Published: August 2023

Выполнен анализ данных о фенологии, биотопической приуроченности, гнездовой биологии, успешности гнездования и численности большой горлицы (Streptopelia orientalis, Columbidae, Columbiformes) на восточной окраине ареала. Наблюдения проведены автором в августе–сентябре 2022 г. на о. Итуруп, в рамках комплексной экспедиции третьего полевого сезона “Восточный бастион – Курильская гряда”, организованной Экспедиционным центром Минобороны РФ и РГО. Подробно рассмотрены ранее не описанные особенности гнездового поведения большой горлицы, включая анализ проявлений гнездовой активности членов пары в период насиживания и выкармливания потомства, бюджет времени основных компонентов поведения гнездовых партнёров и птенцов. Обсуждается тактика сохранения гнезда и его обитателей при опасности, репродуктивные возможности вида для потенциального полициклического гнездования на восточной островной окраине ареала.
The analysis of data on phenology, biotope, nesting biology, nesting success and abundance of the Oriental Turtle Dove (Streptopelia orientalis, Columbidae, Columbiformes) on the eastern edge of the range has been done. The observations were carried out by the author in August–September 2022 on the island Iturup on the course of the complex expedition “Eastern Bastion - Kuril Ridge”, organized by both the Expedition Center of the Ministry of Defense of the Russian Federation and the Russian Geographical Society. Previously unknown features of nesting behavior of the Oriental Turtle Dove are described in detail, including an analysis of nesting activity of the couple during the period of incubation and rearing the offspring at nest, as well as the time budget of general nesting patterns of partners and chicks. Ways of preserving the nest and chicks, and the reproductive potential of the species for polycyclic nesting on the eastern insular margin of the range are discussed.
ECTOPARASITES OF BATS IN THE TVER REGION
Authors: Виноградова Е.А. , Емельянова А.А. , Христенко Е.А. , Волкова А.С. , Максимова В.А. , Николаева Н.Е. 
Published: August 2023

В статье приводятся сведения по фауне эктопаразитов гладконосых летучих мышей (Chiroptera: Vespertilionidae), обитающих на территории Тверской области. Анализ материалов исследований 2021- 2022гг. На изучаемой территории было обследовано 9 видов рукокрылых и собрано 16 видов паразитических членистоногих (клещи, кровососущие мухи, блохи).
The article provides information on the fauna of ectoparasites of smoothnosed bats (Chiroptera: Vespertilionidae) inhabiting the territory of the Tver region. Analysis of research materials 2021-2022 In the study area, 9 species of bats were examined and 16 species of parasitic arthropods (ticks, bloodsucking flies, fleas) were collected.