bluuebunny/crossref_metadata_2025_split huggingface dataset:
Sistem Sharing Profit Pada Marketing Perspektif Hukum Ekonomi Syari’ah (Studi pada CV Bonzela Property Apartement Grand Kamala Lagoon, Bekasi)
Authors: Pratama Adi , Kartika Kartika , Muflihah Lilih 
Published: February 2023

The Property Research Institute, Savills Indonesia projects that the supply of apartments will increase by 129,000 units by 2022 , therefore it is certain agents property and marketing will continue to grow but besides that they only think about profit without wanting to deepen their understanding of whether what they are doing is right or not. The purpose of this research is to know the practice profit sharing in marketing as well as the view of sharia economic law on practice profit sharing in marketing at CV Bonzela Property Apartement Grand Kamala Lagoon, Bekasi. This research uses a field study type approach (field research). The sources of data used are primary and secondary data, statements of sources and journals related to the thesis. Data collection techniques carry out by observation, Interview, and documentation. Data processing methods are carried out by editing data, systematizing data, and verification. The data analysis method used is a qualitative analysis approach in the method of inductive thinking. Based on the research results, it would be stated that the practice of profit sharing in marketing on CV Bonzela Property Apartment Grand Kamala Lagoon there is a fraud committed by marketing to the company by doing secret selling, which is only profitable marketing and harm CV Bonzela Property. as for the practice of profit sharing in marketing at CV Bonzela Property Grand Kamala Lagoon Apartment according to Islamic law is something that is prohibited in Islam, because there are many frauds committed by marketing against the company and it is unlawful or prohibited in Islam. Keywords: Marketing, Apartments, Profit Sharing
EFEKTIVITAS PENGGUNAAN MICROSOFT EXCEL DALAM PENGOLAHAN NILAI RAPOR SISWA SMA NEGERI 11 BONE
Authors: Nursita Lisa , Astina Astina , Isakasari Isakasari , Amiruddin Idris 
Published: February 2023

Abstract: The Effectiveness of Using Microsoft Excel in Processing Student Report Scores at SMA Negeri 11 BoneMicrosoft Excel is one of the media that is familiar and commonly used as a tool to perform data processing. This study aims to determine the teacher's perception of the effectiveness of the Microsoft Excel application as a medium for processing student report cards at SMA Negeri 11 Bone. Data collection techniques in this study used a survey with google form. The population in this study were all homeroom teachers at SMA Negeri 11 Bone. The research analysis method uses a quantitative descriptive approach, the survey uses a Likert scale and the data analysis technique is carried out descriptively by calculating the percentage of data using frequency and interval distributions, then interpreted in depth. The results showed that respondents who categorize that the use of Microsoft Excel is effectively used in processing student report cards at SMA Negeri 11 Bone. Processing student report cards using Microsoft Excel can make it easier for teachers to complete data processing on student report cards, for that training is needed to improve teacher skills in using Microsoft Excel applications. Abstrak: Efektifitas Penggunaan Microsoft Excel dalam Pengolahan Nilai Rapor Siswa SMA Negeri 11 BoneMicrosoft Excel adalah salah satu media yang familiar dan biasa digunakan sebagai alat untuk melakukan olah data. Penelitian ini bertujuan untuk mengetahui persepsi guru tentang keefektifan aplikasi Microsoft Excel sebagai media untuk melakukan olah data nilai rapor siswa di SMA Negeri 11 Bone. Teknik pengumpulan data dalam penelitian ini menggunakan survei dengan google form. Sampel dalam penelitian ini yaitu semua wali kelas yang ada di SMA Negeri 11 Bone. Metode analisis penelitian menggunakan pendekatan deskriptif kuantitatif, survei menggunakan Skala Likert dan teknik analisis dengan menghitung persentase data menggunakan distribusi frekuensi dan interval, kemudian dinterpretasi secara mendalam. Hasil penelitian menunjukan bahwa responden yang mengkategorikan bahwa penggunaan Microsoft Excel efektif digunakan dalam pengolahan nilai rapor siswa di SMA Negeri 11 Bone. Pengolahan nilai rapor siswa dengan menggunakan Microsoft Excel dapat mempermudah guru dalam menyelesaikan olah data nilai rapor siswa, untuk itu dibutuhkan pelatihan untuk meningkatkan kemampuan guru dalam menggunakan aplikasi Microsoft Excel.
PENGARUH KEWIBAWAAN DOSEN TERHADAP MOTIVASI BELAJAR MAHASISWA MANAJEMEN PENDIDIKAN ISLAM
Authors: Suarga Suarga , Adelia Linda , Paita Helmi 
Published: February 2023

Abstract: The Influence of Lecturer Authority on Learning Motivation of Islamic Education Management Students This study aims to determine the effect of the authority of lecturers on the learning motivation of students majoring in Management of Islamic Education at Alauddin State Islamic University. This research was an ex post facto kind of study. The population of this research is 40 students studying Management of Islamic Education, the sample was selected by a sample of 26 people using a sample random sampling technique. The data is collected by the swaps, and then the data obtained from the instrument is analyzed using descriptive analysis. In the teaching and learning process, the authority of lecturers can increase student learning motivation, so that in the future, policy directions can be determined that can trigger lecturers to increase their authority. Research results indicate too that the motivation for studying can be affected by the dignity of the faculty exists in aspects the dignity of faculty that exists aspects of dignity such as excellence, confidence, decision-making skill, responsibility for his decision, and abiding nature of norms. Abstrak: Pengaruh Kewibawaan Dosen terhadap Motivasi BelajarMahasiswa Manajemen Pendidikan IslamPenelitian ini bertujuan untuk mengetahui pengaruh kewenangan dosen terhadap motivasi belajar mahasiswa jurusan Manajemen Pendidikan Islam Universitas Islam Negeri Alauddin. Penelitian ini merupakan jenis penelitian ex post facto. Populasi dalam penelitian ini adalah 40 mahasiswa Manajemen Pendidikan Agama Islam, sampel dipilih sebanyak 26 orang dengan menggunakan teknik simple random sampling. Data dikumpulkan oleh swap, dan kemudian data yang diperoleh dari instrumen dianalisis menggunakan analisis deskriptif. Dalam proses belajar mengajar, kewibawaan dosen dapat meningkatkan motivasi belajar mahasiswa, sehingga ke depan dapat ditentukan arah kebijakan yang dapat memicu dosen untuk meningkatkan wibawanya. Hasil penelitian juga menunjukkan bahwa motivasi belajar dapat dipengaruhi oleh harkat dan martabat fakultas yang ada pada aspek harkat dan martabat fakultas yang ada, yaitu aspek harkat dan martabat seperti keunggulan, percaya diri, keterampilan mengambil keputusan, tanggung jawab atas keputusannya, dan sifat patuh dari norma.
PENGARUH BUDAYA ORGANISASI TERHADAP KEPUASAN KERJA DOSEN DI UIN ALAUDDIN MAKASSAR
Authors: Wahyuddin Wahyuddin , Bimasari Ariska , Yuniar Ira , Marzuki Marzuki 
Published: February 2023

Abstract: The Effect of Organizational Culture on the Job Satisfaction of Lecturer in UIN Alauddin MakassarThis study aims to determine the effect of organizational culture on kob satisfaction of lecturers at UIN Alauddin Makassar. Organizatonal culture can be seen in part from an organizational environment that affects the behavior and appearance of members in the organization. The sampling technique was determined using a google form that was distributed to all lecturers at UIN Alauddin Makassar. The search method used is quantitative research methods expost facto type. The results showed that the majority of respondents rated job satisfaction of lecturers at UIN Alauddin Makassar to be in the medium category at 66,6%. While there is also a rate that is still low with a percentage 11.1%. Nevertheless there are also respondets assessing jon satisfaction at UIN Alauddin Makassr in the high category with a percentage of 22,2%. The regression analysis shows the influence of organizational culture on lecturer job satisfaction marked by the result of tcount = 2,320while ttable = 2,120. Abstrak: Pengaruh Budaya Organisasi terhadap Kepuasan Kerja Dosen di UIN Alauddin MakassarPenelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi terhadap kepuasan kerja dosen di UIN Alauddin Makassar. Budaya organisasi dapat dilihat sebagian dari lingkungan organisasi yang memengaruhi perilaku dan penampilan anggota dalam organisasi. Teknik pengambilan sampel dilakukan dengan survei melalui google form yang dibagikan kepada seluruh dosen di UIN Alauddin Makassar. Metode pencarian yang digunakan adalah metode penelitian kuantitatif tipe expost facto. Hasil penelitian menunjukkan bahwa sebagian besar responden menilai kepuasan kerja dosen di UIN Alauddin Makassar berada pada kategori sedang sebesar 66,6%. Sementara ada juga yang menilai masih rendah dengan persentase 11,1%. Namun demikian ada juga responden yang menilai kepuasan kerja di UIN Alauddin Makassr dalam kategori tinggi dengan persentase 22,2%. Analisis regresi menunjukkan pengaruh budaya organisasi terhadap kepuasan kerja dosen ditandai dengan hasil thitung = 2,320 sedangkan ttabel = 2,120.
PERAN METODE SENTRA DALAM PENDIDIKAN KARAKTER ANAK USIA DINI DI TK ISLAM E-SCHOOL PINRANG
Authors: Mardia Mardia , Usman Husnaeni 
Published: February 2023

Abstract: The Role of the Center Method in Early Childhood Character Education in TK Islam Plus E-School PinrangThis study aims to describe the Role of the Center Method in Early Childhood Character Education in TK Islam Plus E-School Pinrang.This research Using qualitative descriptive research methods. Collecting data using interviews, documentation, and field notes. The observed components consist of; factors affecting the role of teachers in implementing the center method; Strategy for implementing the central method; and the impact of the center method on improving the character of early childhood. The results showed that the Islamic Kindergarten Plus E-School Pinrang had implemented central learning well in accordance with the prescribed rules. Abstrak: Peran Metode Sentra dalam Pendidikan Karakter Anak Usia Dini di Tk Islam E-School PinrangPenelitian ini bertujuan untuk mendiskripsikan Peran Metode Sentra dalam Pendidikan Karakter Anak Usia Dini di TK Islam Plus E-School Pinrang. Riset menggunakan metode penelitian deskriptif kualitatif. Pengumpulan data menggunakan wawancara, dokumentasi, dan catatan lapangan. Komponen yang diamati terdiri dari; faktor yang mempengaruhi peran guru dalam menerapkan metode sentra; Strategi penerapan metode sentra; dan dampak metode sentra terhadap peningkatan karakter anak usia dini. Hasil penelitian menunjukkan bahwa TK Islam Plus E-School Pinrang telah mengimplementasikan pembelajaran sentra dengan baik sesuai dengan kaidah yang ditentukan.
Artikulasi dan Revitalisasi Kultur-Natur Masyarakat Adat (Kajian atas Resilensi Masyarakat Adat saat Pandemi di Dataran Tinggi Kabupaten Gowa
Authors: Haq Imamul , Ibrahim  , Tiro Surahmat 
Published: February 2023

This field research seeks to show the effects of the crisis as a direct impact of the pandemic on indigenous communities in rural areas. Using an ethnographic approach, as well as a methodology in anthropological research, which emphasizes the research’s direct experience in understanding the socio-cultural dynamics of the subject being studied. This study acknowledges that the process of adaptation by the community in overcoming the crisis, is made possible by the availability of various methods of agricultural commodity production: vegetables-holtikultur and rice. The last option is to sell surplus rice production, whereas for small farmers, rice is a subsistence crop (private consumption). More than, indigenous peoples not only adapt but are also able to innovate by create a central laboratory for herbal plants, which in fact has long been the local knowledge of the shaman-medicine (sanro/balian). This activity is referred to in this study as a form of resilience by revitalizing their culture and nature. Interestingly, this resilience is practiced by young aktivist through the return home movement and encourages local knowledge-based practices that are revitalized as part of the articulation of the indigenous peoples' struggle for recognition of their identity, rights and livelihood (recognition politics) by the state.

Keywords: Articulation, revitalization of culture dan nature, resilience, indigenous peoples, Pandemic Covid-19.
Interaksi Sosial Pada Mahasiswi Bercadar di IAIN Palopo
Authors: Ashabul Kahfi Muhammad , Irzam  , Nuryani  , Rahman Saifur 
Published: February 2023

The veil as a social phenomenon that is currently in demand by students has an impact on student social interactions on campus. This study aims to determine the factors that encourage female students to wear the veil and to determine the pattern of social interaction carried out by veiled female students. This research is a qualitative research using data collection techniques in the form of observation, interviews, and documentation. The results showed that female students used the veil due to internal factors and external factors. Internal factors are the need for security and as an expression of religion. External factors are the social environment which is dominated by friends who are also veiled. Social interactions carried out by veiled female students produce associative social processes when interacting with fellow female students, and dissociative social processes when interacting with the opposite sex.
Keywords: Veil, Interaction, Female Student
Una Vespa para Luca
Authors: Álvarez-Rodríguez Víctor , Jiménez-Marín Gloria , Selva-Ruiz David 
Published: February 2023

Este trabajo es una exploración teórica sobre la aplicación de la herramienta de emplazamiento publicitario en el cine de animación de Pixar. En concreto, se analiza en la presencia de marcas reales y marcas ficticias en distintas películas de la compañía cinematográfica y su importancia en el relato. En una lectura de conjunto, destaca con especial atención el trabajo realizado con la marca Vespa para el film Luca (Casarosa, 2021). Es un caso sin precedentes en la historia de la empresa y resulta paradigmático para su storydoing. Para realizar este estudio, se ha aplicado una metodología exploratorio-descriptiva donde se profundiza en la cuestión utilizando herramientas de medición audiovisual y de narratología. Como resultado, obtenemos un estudio cualitativo que refleja la importancia del uso de esta ténica con aplicaciones narrativas para diseñar y comunicar relatos interpretables por el espectador contemporáneo.
Pharmacokinetics and pharmacodynamics of intramuscular dexmedetomidine in dogs
Authors: Aarnes Turi K. , Dent Brian T. , Lakritz Jeffrey , KuKanich Butch , Wavreille Vincent A. , Lerche Phillip , Ricco Pereira Carolina H. , Bednarski Richard M. 
Published: February 2023

Abstract

OBJECTIVE
To determine the pharmacokinetics and pharmacodynamics of dexmedetomidine after IM administration in dogs.

ANIMALS
6 healthy adult purpose-bred dogs (3 males, 3 females) with a mean ± SD body weight of 25.2 ± 1.8 kg.

PROCEDURES
Each dog received 10 µg/kg dexmedetomidine, IM. Heart rate and respiratory rate were counted via cardiac auscultation and visual assessment of chest excursions. Sedation was assessed utilizing 2 sedation scoring systems. Plasma concentrations were determined using ultra performance liquid chromatography–mass spectrometry. Plasma concentrations versus time data after IM dexmedetomidine were analyzed using noncompartmental analysis for extravascular administration.

RESULTS
Over the first 2 hours following IM injection of dexmedetomidine, plasma concentrations fluctuated in each dog. The geometric mean (range) maximum plasma concentration was 109.2 (22.4 to 211.5) ng/mL occurring at 20.5 (5 to 75) minutes, and the mean half-life was 25.5 (11.5 to 41.5) minutes. Heart rate was significantly lower than baseline from 30 minutes to 2 hours postdexmedetomidine administration, and respiratory rate was significantly lower than baseline from 45 minutes to 1.75 hours. Dogs were significantly more sedated from 30 minutes to 1.5 hours postdexmedetomidine administration. Median time to onset of sedation was 7.5 minutes (range, 2 to 10 minutes), and median time to peak sedation was 30 minutes (range, 15 to 60 minutes).

CLINICAL RELEVANCE
Variations in plasma concentrations occurred in all dogs for the 2 hours postinjection of dexmedetomidine at 10 µg/kg, IM. This was likely due to alterations in absorption due to dexmedetomidine-induced local vasoconstriction. Despite variable plasma concentrations, all dogs were sedated following IM dexmedetomidine administration.
Manajemen Laba pada Perusahaan yang Melakukan Agresivitas Pajak
Authors: Yantiari Ni Wayan , Yasa Gerianta Wirawan 
Published: February 2023

This research examines the tax aggressiveness of companies with earnings management which reduces earnings before paying taxes. The amount of profit earned will determine the amount of the tax burden paid by the company by imposing a tax rate on profits. The population of research companies listed on the Indonesia Stock Exchange in 2015-2019. From this total population, 103 companies were sampled using the non-probability sampling method with purposive sampling technique. The theory used is positive accounting theory. Data analysis technique used Pearson correlation analysis. The results of data analysis show that there is a significant positive relationship between tax aggressiveness and earnings management. This means that the higher the company performs tax aggressiveness, the higher the tendency of the company to do so with earnings management which reduces profits or in other words there are earnings management actions which reduce profits in companies that carry out tax aggressiveness.
Keywords: Tax Aggressiveness; Earning Management; Effective Tax Rate; Discretionary Accrual.
Religiusitas Wajib Pajak dan Sosialisasi Perpajakan pada Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah
Authors: Eka Budi Putu Wahyu , Putra Astika Ida Bagus 
Published: February 2023

The aim of this research is to test empirically the religiosity of the taxpayer, and the socialization of taxation has an effect on the taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs) at KPP Pratama East Denpasar. The population used was 6,124 taxpayers, which included individual taxpayers for the MSME sector and corporate taxpayers for the MSME sector, with a sample of 50 individual taxpayers for the MSME sector and 50 corporate taxpayers for the MSME sector. The sampling technique uses a purposive sampling technique which is a sample collection technique based on predetermined criteria. The data analysis technique uses multiple linear regression analysis techniques. The results showed that taxpayer religiosity and tax socialization had a positive effect on MSME taxpayer compliance at KPP Pratama East Denpasar.
Keywords: Taxpayer Religiosity; Tax Socialization; Taxpayer Compliance.
Menelisik Peran Auditor Internal Pemerintah Saat Ini Berdasarkan Penilaian Internal Audit Capability Model (IACM)
Authors: Manggarani Yanti , Yudiyanto Yudiyanto 
Published: February 2023

The research aims to test the effectiveness of government internal audits. This study uses multiple regression analysis techniques to determine the effectiveness of internal audit on the role of assurance and consulting. The research population is 542 local governments in Indonesia with a time span between 2018-2020. The samples taken were 1,559 local governments to test the role of assurance, while to test the effectiveness of internal audit on their consulting role, there were 1,484 local governments. The results of the study show that the more effective the Government Internal Supervisory Apparatus (APIP), the role of APIP in conducting assurance and consulting will also increase. In this study, APIP's assurance role was seen from APIP's ability to review LKPD. The consulting role for APIP will also increase when APIP is able to maintain good relations with other organizational units.
Keywords: Internal Audit; Consulting; Assurance; Audit Opinion; Capability Model.
Faktor-Faktor yang Mempengaruhi Audit Delay di Indonesia
Authors: Fadhila Noriska Sitty , Surjandari Dwi Asih 
Published: February 2023

This study aims to examine and analyze the effect of operational complexity, financial condition and audit opinion on audit delay with auditor specialization as a moderating variable. Sampling used a purposive sampling technique, resulting in a sample of 71 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2020 period. The study uses a panel data regression model with E-views version 12 as a research data processing application. The results show that operational complexity has a negative effect and financial conditions have a positive effect on audit delay. Meanwhile, audit opinion has no effect on audit delay. Furthermore, auditor specialization is able to moderate operational complexity and financial conditions on audit delay. However, auditor specialization is not able to moderate audit opinion on audit delay.
Keywords: Audit Delay; Operational Complexity; Financial Condition; Audit Opinion; Auditor Specialization.
Peranan Sistem Pengendalian Internal dan Interaksinya dengan Proporsi Dewan Komisaris Independen Terhadap Praktik Manajemen Laba
Authors: Hadinata Yostian , Oktorina Megawati 
Published: February 2023

This study analyzes the effect of the internal control system on earnings management with the proportion of independent commissioners as a moderating variable. The data analysis used includes descriptive statistical analysis and logistic regression using PROCESS macro v4.1 in SPSS version 25 software. Based on the determination of the research criteria, there were 33 companies consisting of 16 health sector companies with 64 sample data and 17 transportation sector companies. with 67 sample data. Through hypothesis testing, it was found that the internal control system decreases earnings management and the independent board of commissioners proportion variable moderated the relationship between the internal control system and earnings management.
Keywords: Internal Control System; Earnings Management; Independent Commisioners;
Penerapan Good Corporate Governance terhadap Kinerja Perusahaan
Authors: Dhyani Dewi I Gusti Ayu Agung , Widhiyani Ni Luh Sari 
Published: February 2023

Company performance is a benchmark for assessing the success of management in achieving company goals. The aim of the research is to prove empirically the effect of implementing Good Corporate Governance on company performance. The research was conducted on 20 state-owned companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The selection of company samples was carried out using purposive sampling method. Company performance is measured by Return on Assets and Good Corporate Governance is measured by indicators of the board of commissioners, managerial ownership, institutional ownership and audit committees. The data analysis technique used is multiple linear regression test. The results showed that the board of commissioners, institutional ownership, and audit committees have a positive effect on company performance, while managerial ownership has a negative effect on company performance.
Keywords: Company Performance; Board of Commissioners; Managerial Ownership; Institutional Ownership; Audit Committee