bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH AKUNTABILITAS DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA MAKASSAR
Authors: Utami Aulia Putri , Haliah Haliah , Nirwana Nirwana 
Published: May 2023

ABSTRAKSeorang auditor dalam melaksanakan tugasnya dituntut untuk menghasilkan kualitas audit yang baik. Kualitas audit yang baik dapat dihasilkan jika seorang auditor mampu memperhatikan faktor-faktor yang mempengaruhinya, salah satunya yaitu akuntabilitas dan independensi. Sehingga penelitian ini bertujuan untuk mengetahui dan mendapatkan bukti empiris mengenai pengaruh akuntabilitas dan independensi auditor terhadap kualitas audit. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung di lapangan dengan menyebar kuesioner. Metode analis data yang digunakan yaitu analis regresi linear berganda. Teori yang digunakan dalam penelitian ini adalah teori atribusi. Populasi yang digunakan dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik yang berada di Kota Makassar dengan jumlah sampel sebanyak 34 auditor. Data tersebut kemudian diolah berdasarkan jawaban kuesioner yang memenuhi syarat random sampling. Hasil olah data memperlihatkan bahwa akuntabilitas dan independensi berpengaruh positif terhadap kualitas audit secara simultan. Untuk menghasilkan audit yang berkualitas, maka penting bagi auditor menerapkan akuntabilitas dan independensi agar dapat meningkatkan kepercayaan pengguna laporan keuangan. ABSTRACTAn auditor in carrying out his duties is required to produce good audit quality. Good audit quality can be produced if an auditor is able to pay attention to the factors that influence it, one of which is accountability and independence. So this study aims to determine and obtain empirical evidence regarding the effect of accountability and auditor independence on audit quality. This study uses primary data by conducting direct research in the field by distributing questionnaires. The data analysis method used is multiple linear regression analysis. The theory used in this research is attribution theory. The population in this study were auditors who work at the public accounting firm in Makassar City with a total sample of 34 auditors. Then the data processed based on the answers to the questionnaire which meet the requirements of random sampling. The results of data processing in this study indicate that the accountability and independence of auditors have a positive effect on audit quality simultaneously. To produce a quality audit, it is important for auditors to apply accountability and independence in order to increase the confidence of users of financial statements.
PENGARUH VARIABEL MAKROEKONOMI TERHADAP NILAI AKTIVA BERSIH REKSADANA SYARIAH DAN KONVENSIONAL DI INDONESIA
Authors: Faisal Muhammad Ircham , Wiliasih Ranti 
Published: May 2023

ABSTRAKPerbedaan Reksadana syariah dan Reksadana konvensional yaitu adanya tahap screening and cleansing serta tidak diperbolehkanya berinvestasi kedalam efek yang tidak sesuai syariat Islam diduga memiliki dampak terhadap merespon perubahan variabel makroekonomi yang ada. Penelitian ini bertujuan untuk menganalis pengaruh variabel makroekonomi yaitu suku bunga, nilai tukar, indeks harga saham gabungan, jumlah uang beredar dan produk domestik bruto terhadap Nilai Aktiva Bersih (NAB) Reksadana syariah dan konvensional. Metode yang digunakan adalah Vector Error Correction Model (VECM). Hasil penelitian menunjukkan bahwa suku bunga, nilai tukar, indeks harga saham gabungan dan jumlah uang beredar berpengaruh signifikan dalam jangka panjang terhadap nilai aktiva bersih Reksadana syariah, sedangkan nilai aktiva bersih reksadana konvensional hanya dipengaruhi produk domestik bruto dalam jangka panjang. Dampak negatif PDB terhadap NAB reksadana syariah menunjukkan bahwa Reksdana syariah berakar kuat pada sektor riil.ABSTRACTThe difference between the sharia and conventional mutual funds is that there is a screening and cleansing stage and it is not permissible to invest in securities that are not in accordance with Islamic law that expected to have an impact to response macroeconomics variable. This study aims to analyze the effect of macroeconomic variables, namely interest rates, exchange rates, composite stock price index, money supply and gross domestic product on the Net Asset Value (NAV) of Islamic and conventional mutual funds. The method used is the Vector Error Correction Model (VECM). The results show that interest rates, exchange rates, joint stock price index and money supply have a significant long-term effect on the net asset value of Islamic mutual funds, while the net asset value of conventional mutual funds is only affected by gross domestic product in the long run.
Penerapan Statistical Process Control (SPC) dan Fault Tree Analysis (FTA) dalam Pengendalian Kualitas Plywood untuk Mengurangi Defect pada Pabrik Kayu di Purbalingga
Authors: Chandrasari Surya Harum , Syahrullah Yudi 
Published: May 2023

The plywood manufacturing company (X) has 15 factories spread throughout Indonesia, one of which is Purbalingga. This company produces plywood with various glue types, thickness, and wood type variations. Based on the company's actual conditions, the number of product exports from January to July 2021 has increased by around 20%. Meanwhile, the company's historical data in the last 12 months shows that the percentage of product defects is approximately 15% or as much as 9429.8 m3 of the total production of 60835 m3. The percentage of defects is still above the maximum defect expected by the company, which is 11.5%. The rate of defects that do not meet the target results in several things, including increasing inspection costs, reducing quality standards from those set, increasing product and process design costs, and increasing production costs. Therefore, this research was conducted to analyze the dominant defect and design improvement proposals using the Statistical Process Control (SPC) and Fault Tree Analysis (FTA) methods. This study found that the dominant defect became the focus for improvement was Shortcore Less Width, with a defect percentage of 25.95%. Then on the control chart, it is found that a proportion of data is out of control. So it can be concluded that controlling the quality of plywood has not been well maintained, and it is necessary to make suggestions for improvement. Perusahaan manufaktur olahan kayu lapis X memiliki 15 pabrik yang tersebar di seluruh Indonesia, salah satunya di Purbalingga. perusahaan ini memproduksi kayu lapis (plywood) dengan berbagai variasi dari segi glue type, thickness, dan wood type. Berdasarkan kondisi aktual perusahaan, jumlah ekspor produk pada bulan Januari hingga Juli 2021 mengalami peningkatan sekitar 20%. Sementara itu, data historis perusahaan dalam 12 bulan terakhir menunjukkan bahwa persentase defect produk sekitar 15% atau sebanyak 9429.8 m3 dari total produksi sebesar 60835 m3. Persentase defect tersebut masih di atas batas maksimum defect yang diharapkan perusahaan, yaitu sebesar 11,5%. Persentase defect yang tidak memenuhi target tersebut mengakibatkan beberapa hal, di antaranya menambah biaya inspeksi, mengurangi standar kualitas dari yang telah ditetapkan, menambah biaya desain produk dan proses, serta menambah biaya produksi. Oleh sebab itu, penelitian ini dilakukan dengan tujuan menganalisis defect dominan dan merancang usulan perbaikan menggunakan metode Statistical Process Control (SPC) dan Fault Tree Analysis (FTA). Hasil penelitian ini menemukan bahwa defect dominan yang menjadi fokus untuk perbaikan yaitu Shortcore Kurang Lebar dengan persentase defect 25,95%. Kemudian pada peta kendali ditemukan adanya data proporsi yang out of control. Sehingga dapat disimpulkan bahwa proses pengendalian kualitas plywood belum terkontrol dengan baik dan d perlu dibuat usulan perbaikan.
Analisis Tingkat Kepuasan Konsumen Terhadap Pelayanan Indomaret dengan Metode Servqual dan Importance Performance Analysis (IPA)
Authors: Sulistyo Arif Budi , Rafauzi Iqbal , Wijaya Hartadi 
Published: May 2023

Recently retail business today is growing very rapidly, and lead increasingly tight competition in the retail business, makes consumers are more selective in buying and choosing products and services to meet their daily needs. PT. Indomarco Prismatama who operate as Indomaret label is a franchise retail network in Indonesia. Indomaret is a franchised retail store that provides a vary people's daily needs and provide services to consumers, but the services not always satisfy consumers. Purpose of research is identifying the level of customer satisfaction with the services provided by Indomaret Puspa Regency at Serang city Banten province by using Servqual method and IPA (Importance Performance Analysis). The result is level of Customer Satisfaction Index reach 85.77, which is categorized as “Very Satisfied”, but there are some service has big Gap between Expectation and reality, that need to be improved, such as number of selling goods, display price similar with casher and queuing acceleration at casher. Perkembangan bisnis usaha ritel pada jaman sekarang mengalami kemajuan yang sangat pesat, hal ini mengakibatkan persaingan pada usaha ritel semakin ketat, sehingga konsumen semakin teliti dalam membeli serta memilih produk dan jasa yang dibutuhkan dalam memenuhi kebutuhan sehari-hari. PT. Indomarco Prismatama beroperasi dengan label Indomaret adalah jaringan ritel waralaba di Indonesia. Indomaret merupakan toko ritel waralaba yang menyediakan berbagai keperluan kehidupan masyarakan sehari-hari, dan memberikan pelayanan kepada konsumen, namun tidak seluruh layanan yang ada direspon dengan baik oleh konsumen. Tujuan penelitian ini untuk mengetahui seberapa besar tingkat kepuasan konsumen terhadap pelayanan yang diberikan oleh Indomaret Puspa Regency di Kota Serang Propinsi Banten, dengan menggunakan metode Servqual dan IPA (Importance Performance Analysis). Hasil yang dicapai adalah tingkat kepuasan secara keseluruhan sebesar 85,77% atau termasuk kategori Sangat Puas, tetapi ada beberapa sisi pelayanan yang mempunyai gap tinggi antara harapan dan kenyataan, sehingga perlu dilakukan peningkatan pelayanan seperti kelengkapan barang, harga display yang sama dengan kasir dan mempercepat antrian kasir.
Methodology of Determination the Specified Coefficient of Experts’ Competence of the Scientific Activity Evaluation
Authors: Podolianchuk S. 
Published: May 2023

The problem of experts' selection is one of the most difficult in a theory and practice of expert researches. The selection only at a quality level does not always allow to form skilled expert group. Therefore the evaluation of the expert’s competence is more often carried out with the help of the special numerical index – coefficient of competence.
During the research, we used a comparative analysis, mathematical methods and special methods of experts’ quality evaluation: a priori, a posterior and tests.
Development of methodology of finding the specified coefficient of experts’ competence and expert group of the scientific activity evaluation became a result of undertaken study. In the article for the determination of the specified coefficient of competence there is the offered formula that takes into account data, determined to the beginning of the examination realization, namely – the level of professional preparation and being informed, the level of basic argumentation at making decision, personal internals of expert, the level of actions coordination with the members of working group, and includes the results of the special numerical index, calculated on the basis of the results of previous examinations (tours of expert evaluation).
This methodology was approved at Vinnitsa State Pedagogical University. The results of approbation showed a positive dynamics in relation to the increase of absolute values of basic indexes of competence and confirmed expediency of realization of several tours of expert evaluation. The offered methodology can be also used as auxiliary for realization of checked calculation in relation to validity of determination to the beginning of the examination realization of experts’ competence coefficient.
Features of the Teachers' Training of Ukraine and Turkey in the Context of European Integration
Authors: Slonovska O. 
Published: May 2023

Integration processes taking place in Western Europe are contributing to new developments in education. The national educations systems of countries in the future want to become part of the European Community.
Ukraine, according to the requirements of the Bologna process is complete civilizational modernization of higher education through information and communication technologies. However, European integration processes in education are based on the principle of national identity education systems. The European community with great respect refers to the education systems of different countries. Unity in diversity was and remains ideological and value base of European education. The process of European unification and its distribution to the East is accompanied by the formation of joint educational and scientific space and the development of common standards and criteria. Therefore, great interest is studying the experience of foreign countries – Ukraine's closest neighbours to the reform and development of education. Future teachers' training on the basis of multiculturalism involves: – providing legal rights, meeting the educational and cultural needs of national (ethnic) language and cultural minorities; formation of young citizens of Ukraine of all nationalities are full of ideas about ethnic and linguistic and cultural diversity of contemporary Ukrainian society and the contribution of different ethnic groups in Ukrainian history and culture, knowledge of the language and culture of large and small peoples inhabiting Ukraine, belief in the value of cultural diversity and pluralism; the education of the representatives of all nationalities of mutual understanding, respect and tolerance, the ability to inter-ethnic and inter-cultural dialogue, conviction peaceful resolution of problems and conflicts. Turkish universities that prepare teachers offer programs that are similar programs liberal arts colleges in the United States. The majority of Turkish higher educational institutions teaching perspective, especially private, use innovative curriculum, based on curriculum of humanitarian community college. To master the future teachers of multicultural competence to teachers' training programs are the following requirements: first, the presence of multicultural component in all training courses, materials and manuals; Second, the scope of each and every students future teachers specially designed courses of multicultural education and education equality; Third, the passage of students' teaching practice at schools with cultural and language-diverse group of pupils.
Organizational-Pedagogical Conditions of Free and Open Source Software Using in the Preparation of Teachers of Mathematics, Physics and Computer Science
Authors: Velychko V. 
Published: May 2023

The research is dedicated to the implementation of free and open source software in the training process of future teachers of mathematics, physics and computer science. Different methods are used in the article, such as the methods of analysis, synthesis, comparing, and generalization of the use of the open software experience.
The article deals with the considering and analyzing of the organizational and pedagogical conditions. These conditions are relating to the training of the subject of educational process for the use of software and methodological maintenance. The question of the rational and balanced selection of free and open software is considered and this aspect promotes to the forming of modern world outlook on the informational processes and their realization. The implementation methods of organizational and pedagogical conditions are considered at the current state of education and the steps to further improve of their implementation is proposed. The influence of free and open source software use was analyzed for the training of future teachers and the change of priorities of information using and communication technologies in the future teachers training. The committed organizational and pedagogical conditions of free and open source software application let not only use it harmoniously in the training of future mathematics, physics and computer science teachers, but also turn the given software product from teaching aids into the software component of the informational and educational medium.
IDENTIFICATION OF PORK'S CYTOCHROME B GEN IN PROCESSED MEAT NUGGETS IN SUKABUMI VILLAGE, BUAY BAHUGA SUB-DISTRICT USING THE POLYMERASE CHAIN ​​REACTION (PCR) METHOD
Authors: Setiawati Diah Ayu , Marpaung Mauritz Pandapotan , Setiawansyah Arif 
Published: May 2023

Nugget adalah jenis olahan daging restrukturisasi yang sangat rentan terhadap cemaran daging lainnya sehingga mempengaruhi kehalalan suatu produk makanan. Penelitian ini bertujuan untuk mengidentifikasi cemaran sitokrom b pada nugget yang beredar di Desa Sukabumi dengan menggunakan metode Polymerase Chain Reaction (PCR). Sebanyak 3 buah sampel nugget di desa Sukabumi diambil dari produsen yang berbeda dan divisualisasi dengan elektroforesis gel agarose 0,75%, dan divisualisasikan dengan alat documentation system. Hasil penelitian menunjukkan berupa pita-pita marker DNA ledder yang masing-masing berjarak 100 bp. Untuk kontrol positif yang digunakan daging babi dengan marker 130 bp. Kesimpulan dari penelitian ini adalah seluruh sampel tidak terindentifikasi adanya gen sitokrom b.
STATUS OF EXCLUSIVE BREASTFEEDING AND COMMUNITY-BASED TOTAL SANITATION (STBM) ON STUNTING EVENTS IN PEAT AND THE KAPUAS RIVER
Authors: . Dahliansyah , Gambir Jurianto , Puspita Widyana Lakshmi 
Published: May 2023

Abstract

Background: Stunting occurs due to a lack of micro and macro nutrients which are not sufficient both in quality and quantity, and also due to the presence of chronic diseases, especially when still in the womb until the age of 2 years. The prevalence of stunting can also be caused by exclusive breastfeeding status. Giving breast milk for less than 4 months has a risk of 7.325 times greater for disrupting its development compared to toddlers more than 4 months getting breast milk.
The study aimed to determine the status of exclusive breastfeeding and Community-Based Total Sanitation (STBM) with the incidence of stunting in peat soils and the banks of the Kapuas River. This type of research is an analytical design that uses a case-control design to compare the peat area with the Kapuas watershed in terms of stunting related to the risk of stunting factors. This study used a retrospective approach with a total sample of 50 case groups and 50 control groups. The data obtained will be analyzed using univariate and bivariate methods using Logistic Regression.
The results showed that there was a significant relationship (p='<0.05) between exclusive breastfeeding and the incidence of stunting in peat soils and riverbanks. Toddlers who are not exclusively breastfed for 6 months on peat soils and riverbanks have 7.5 times and 3.3 times chance that stunting will occur. There is no significant relationship between Community-Based Total Sanitation and the incidence of stunting on peat soils and riverbanks (p='>0.05). However, toddlers who do not do STBM have the opportunity to experience stunting.
Conclusion. There is a significant relationship between exclusive breastfeeding status and the incidence of stunting. There is no significant relationship between STBM status and the incidence of stunting.
Autonomous Driving Decision Algorithm for Complex Multi-vehicle Interactions: an Efficient Approach Based on Global Sorting and Local Gaming
Authors: Li Daofei , Zhang Jiajie , Liu guanming 
Published: May 2023

<p>For autonomous driving, it is important to develop safe and efficient decision algorithms to handle multi-vehicle interactions. Game theory is suitable to manage the interactive driving decision modelling, however, common approaches of multi-player game formulation is computationally complex for dynamic and intense interactions. The main contributions of this work are two-fold: 1) a global sorting-local gaming framework, namely GLOSO-LOGA, is proposed to solve the intersection interaction problem for autonomous driving, which can comprehensively consider the advantages of multi-vehicle collaboration and single-vehicle intelligence approaches; 2) an interaction disturbance function is used to quantify the impact of indirect interactions on ego vehicle. To validate the algorithm performances, corner case simulations and human-in-the-loop simulator experiments are carried out, in which a four-armed intersection scenario with various urgent and challenging interaction conditions is used. Results show that compared to the traditional approach that decomposes a multi-vehicle game into multiple two-vehicle games, the proposed algorithm can improve both safety and traffic efficiency in intensively interactive driving scenarios even in complex and urgent cases. It may be potentially applied in handling autonomous vehicle's dynamic interactions with multiple road users.</p>
Manajemen Diri Untuk Pencegahan Penyakit Diabetes Melitus dan Hipertensi Masyarakat Desa Mangunsaren Melalui Produk Minuman Tanaman Herbal
Authors: Pramiastuti Oktariani , Listina Osie , Alquraisi Rima Harsa Atqiya , Nandayani Ela 
Published: May 2023

Hipertensi dan diabetes mellitus merupakan penyakit degenerative yang banyak terdapat di Pos Binaan Terpadu (POSBINDU) Desa Mangunsaren Kabupaten Tegal. Hasil skrinning kesehatan di POSBINDU teridentifikasi hipertensi sebanyak 25 sedangkan diabetes mellitus sebanyak 30. Pengunaan obat kimia dalam jangka waktu yang lama dapat memberikan efek samping yang lebih besar dan dapat membahayakan kesehatan para lansia. Salah satu alternative pengobatan pasien diabetes mellitus dan hipertensi adalah dengan pengobatan tradisional. Pengobatan tradisional dapat mengunakan tanaman obat berupa simplisia. Namun masyarakat Desa Mangunsaren belum mengunakan tanaman obat sebagai alternative pengobatan. Program pengabdian masyarakat dilakukan dengan dua tahap yaitu tahap pertama dengan skrining kesehatan dan pelatihan peningkatan pengetahuan terkait pemanfaatan tanaman obat sebagai alternative pengobatan hipertensi dan diabetes mellitus dengan metode sosialisasi sedangkan ada tahap kedua kegiatan pelatihan berfokus pada tata cara pengobatan dan cara meracik produk jamu tradisioanal dari tanaman obat untuk obat gula dan diabetes mellitus. Hasil pengabdian menunjukan bahwa terjadi peningkatan pengetahuan terkait pemanfaatan tanaman obat untuk penyakit hipertensi dan diabetes mellitus pada pasien hipertensi dan DM serta kader kesehatan desa, selain itu kader dan penderita hipertensi dan DM dapat membuat jamu tradisional untuk obat hipertensi dan diabetes mellitus