bluuebunny/crossref_metadata_2025_split huggingface dataset:
KOINTEGRASI IHSG, KURS, SUKU BUNGA SBI DAN KREDIT INVESTASI SAAT PANDEMI COVID-19
Authors: Murtini Umi , Hardiyanto Purnawan 
Published: May 2023

ABSTRACT This study aims to test the cointegration of the IHSG, Exchange Rate and SBI Interest Rate. Tests used with unit root test with ADF and Cointegration. The results show that the IHSG, Exchange Rate and Interest Rate have a unit root at level 1. The residual regression equation is normal and has at least 1 cointegration equation. Then it is concluded that the IHSG, Exchange Rate and Interest Rate have cointegration. Positive cointegration shows that when one variable moves, the other variables also move in the same direction.Keywords : IHSG, Exchange Rate, Interest Rate, Cointegration ABSTRAK Penelitian ini bertujuan untuk menguji kointegrasi IHSG, Kurs dan Suku Bunga SBI. Pengujian digunakan dengan uji unit root dengan ADF dan Kointegrasi. Hasil menunjukkan bahwa IHSG, Kurs dan Suku Bunga memiliki unit root pada level 1. Residual persamaan regresinya normal dan memiliki minimal 1 persamaan kointegrasi. Maka disimpulkan bahwa IHSG, Kurs dan Suku Bunga memiliki kointegrasi. Arak kointegrasi positif menunjukkan bahwa bila salah satu variabel bergerak maka variabel lainnya juga bergerak bersama ke arah yang sama. Kata Kunci : IHSG, Kurs, Suku Bunga, Kointegrasi
KAJIAN KINERJA KEUANGAN EMITEN LQ 45 YANG TERDAFTAR DI BEI PADA MASA PANDEMI COVID-19
Authors: Mujiyono Mujiyono , Dananti Kristyana 
Published: May 2023

ABSTRACT The purpose of this study is to obtain empirical evidence by conducting a scientific study of the financial performance of LQ 45 issuers listed on the Indonesia Stock Exchange (IDX) during the Covid-19 pandemic. LQ 45 is an issuer whose stock performance is included in the top 45 in terms of liquidity. The sample selection in this study was conducted using a non-probability sampling technique, namely census sampling. Because the sample obtained is relatively small, the statistical test using SPSS stanopa analysis test. The variables used in this study include: Return on Assets (ROA), Return on Equity (ROE), and Debt to Total Assets (DTA) both from the 2019 and 2020 annual reports. The results of data processing using stanopa related sampling in this study showed that each of the ROA, ROE, and DTA ratio variables of LQ 45 2019 and 2020 issuers had no significant difference. Keywords: Financial Performance, Issuer, PandemicABSTRAKTujuan penelitian ini adalah untuk memperoleh bukti empiris dengan melakukan kajian ilmiah mengenai kinerja keuangan emiten LQ 45 yang terdaftar di Bursa Efek Indonesia (BEI) pada masa pandemi Covid-19. LQ 45 merupakan emiten yang kinerja sahamnya termasuk dalam 45 besar dalam tingkat liquiditasnya. Pemilihan sampel dalam penelitian ini dilakukan dengan metode teknik non probability sampling yaitu dengan sampling sensus. Oleh karena sampel yang diperoleh relatif kecil, maka uji statistik menggunakan SPSS uji analisis stanopa. Variabel yang digunakan dalam penelitian ini antara lain: Return on Asset (ROA), Return on Equity (ROE), dan Debt to Total Asset (DTA) baik yang berasal dari annual report 2019 dan 2020. Hasil olah data dengan stanopa related sampling dalam penelitian ini menunjukan bahwa masing-masing variabel rasio ROA, ROE, dan DTA emiten LQ 45 2019 dan 2020 tidak terdapat perbedaan yang signifikan. Kata Kunci: Kinerja Keuangan, Emiten, Pandemi
JENJANG KARIR AKUNTAN: PERSPEKTIF MAHASISWA
Authors: Malinggas Millenia Jennifer P , Sinurat Friska Uli Br. , Sundari Natalia Retno Ika 
Published: May 2023

ABSTRACT Career path is the main determinant of someone to choose a study program. Of course, before choosing a study program, a student (prospective student) has various perceptions about his/ her chosen study program. This study aims to examine the effect of student perceptions on career paths. This exploration was designed using a four Likert scale questionnaire. Questionnaires were distributed using a google form based on convenience sampling. Furthermore, the questionnaire was processed using Warp-PLS. The conclusions from this study (1) students' perceptions have a negative effect on career paths (2) the role of lecturers (teacher role) is able to moderate students' perceptions of career paths. This study uses moderating variables to strengthen previous research on the importance of the role of lecturers in developing the career paths of accounting students, as well as being the main study in which no studies have discussed the moderating effect of the role of lecturers in the relationship between accounting students' perceptions of accountants and career paths. Keywords: Career path, student perception, lecturer's role/ teacher’s roleABSTRAKJenjang karir menjadi penentu utama seseorang untuk memilih program studi. Tentunya, sebelum melakukan pemilihan terhadap program studi, seorang mahasiswa (calon mahasiswa) memiliki berbagai persepsi mengenai program studi pilihannya. Penelitian ini bertujuan untuk menguji pengaruh persepsi mahasiswa terhadap jenjang karir. Eksplorasi ini didesain dengan menggunakan kuesioner empat skala likert. Kuesioner dibagikan dengan menggunakan google form berdasarkan convenience sampling. Selanjutnya kuesioner diolah dengan menggunakan Warp-PLS. Simpulan dari penelitian ini (1) persepsi mahasiswa berpengaruh negatif terhadap jenjang karir (2) peran dosen mampu memoderasi persepsi mahasiswa terhadap jenjang karir. Penelitian ini menggunakan variabel moderasi untuk memperkuat penelitian sebelumnya mengenai pentingnya peran dosen dalam mengembangkan jenjang karir mahasiswa akuntansi, serta menjadi studi utama di mana belum ada studi yang telah membahas efek moderasi dari peran dosen dalam hubungan antara persepsi mahasiswa akuntansi mengenai akuntan dan jenjang karir. Kata Kunci: Jenjang karir, persepsi mahasiswa, peran dosen
PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD, DENGAN TRANSPARANSI DAN AKUNTABILITAS SEBAGAI VARIABEL INTERVENING
Authors: Utama Daniel Aditya , Sitawati Riana , Subchan Subchan 
Published: May 2023

ABSTRACT The use of Big Data is predicted to be used more intensively because it will certainly benefit the auditor and the company because it can reduce costs and travel time, improve the quality of audit results, and allow auditors to use more comprehensive data. But on the other hand there are problems that arise related to audit time pressure which makes audit quality threatened. Audit time pressure has been a scourge for auditors for years, caused either because of regulations or because of the ability of the auditors themselves. With the times, these problems can be avoided, one of which is by optimizing big data. Fast and accurate data processing can help auditors in archiving data faster and even more than that big data is able to offer more things such as changing the sampling paradigm to 100% of the population. The use of a continuous auditing framework certainly also complements big data and auditors because a framework that focuses on continuous auditing can help auditors get optimal results so that audit time pressure problems can be resolved. Keywords : Auditor, Big Data, Continuous Auditing, Audit Time Pressure ABSTRAK Penggunaan Big Data diprediksi akan semakin intensif digunakan karena tentu akan menguntungkan auditor dan perusahaan karena dapat menekan biaya dan waktu perjalanan, meningkatkan kualitas hasil audit, dan memungkinkan auditor dapat menggunakan data yang lebih komprehensif. Namun disisi lain ada masalah yang muncul terkait audit time pressure yang membuat kualitas audit menjadi terancam. Audit time pressure menjadi momok bagi auditor selama bertahun-tahun yang disebabkan baik karena regulasi atau karena kemampuan auditor itu sendiri. Dengan perkembangan zaman, permasalahan tersebut bisa terhindarkan salah satunya dengan optimalisasi big data. Pengolahan data yang cepat dan akurat dapat membantu auditor dalam pengarsipan data yang lebih cepat pula bahkan lebih dari itu big data mampu menawarkan hal yang lebih seperti merubah paradigma sampling menjadi 100% populasi. Penggunaan framework continuous auditing tentu juga semakin melengkapi big data dan auditor karena framework yang menitikberatkan pada pengauditan terus menerus dapat membantu auditor mendapatkan hasil yang optimal sehingga permasalahan audit time pressure dapat terselesaikan. Kata Kunci : : Auditor, Big Data, Continuous Auditing, Audit Time Pressure
TRANSAKSI PIHAK BERELASI, PERAN AUDITOR, DAN NILAI PERUSAHAAN: BUKTI DARI INDONESIA
Authors: Setyowati Servatia Mayang 
Published: May 2023

ABSTRACT The study investigates the role of auditor in mitigating the effect of related party transactions on firm value. This study observed 439 non-financial firms from publicly listed firms in Indonesia during 2016-2019. Based on OLS regression analysis, there is evidence that related party transactions are related to firm value. Related party transactions reflect entrenchment effect of majority shareholders that can be captured by the market. This study founds no evidence that differences in the types of external auditor reflect an alignment effect of insiders. This study infers that the role of auditor is not significant in type II agency problem. Keywords: Related party transactions, auditor, firm value, entrenchment, alignment.ABSTRAKPenelitian menginvestigasi peran auditor dalam memitigasi pengaruh transaksi pihak berelasi terhadap penurunan nilai perusahaan. Penelitian ini mengobservasi 439 perusahaan non-keuangan Indonesia selama periode 2016-2019. Berdasarkan analisis regresi OLS ditemukan bukti bahwa terdapat hubungan antara transaksi berelasi dengan penurunan nilai perusahaan. Transaksi berelasi mencerminkan sifat entrenchment pemegang saham mayoritas yang dapat ditangkap oleh pasar. Penelitian ini tidak menemukan bukti bahwa perbedaan tipe auditor eksternal mengisyaratkan sifat alignment insiders yang dapat memitigasi penurunan nilai perusahaan. Penelitian ini menyimpulkan bahwa peran auditor tidak signifikan pada konflik keagenan tipe II. Kata Kunci: Transaksi pihak berelasi, auditor, nilai perusahaan, entrenchment, alignment
PENGUNGKAPAN ESG: CARA EFEKTIF UNTUK MENCAPAI BISNIS BERKELANJUTAN?
Authors: Purnomo Theodorus Albert Wiliam Hany , Kusuma Sicillia Antoinette Diana , Amelia Clara 
Published: May 2023

ABSTRACT Issues related to environmental conditions have initiated the company to apply the concept of Environmental, Social, and Governance (ESG) as a result of a change in the company's focus from being oriented only to profit, to being oriented towards the benefit of the company for the environment, society, and government. In addition, the application of this concept is also carried out by the company as one of their business sustainability strategies. Therefore, this study aims to empirically prove the effect of ESG disclosure and company performance on the level of financial distress. The researcher proposes a hypothesis where companies with good practices in ESG disclosure and high levels of company performance have a good ability to minimize the possibility of financial distress. This research was conducted on banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021. This study uses multiple linear regression in testing the hypothesis. The results of this study indicate that both financial performance and non-financial performance both have an influence in minimizing the possibility of financial distress. Keywords: ESG, ESG Disclosure, Financial Distress, Company Performance. ABSTRAK Isu terkait kondisi lingkungan telah menginisiasi perusahaan untuk menerapkan konsep Environmental, Social, and Governance (ESG) sebagai akibat adanya perubahan fokus perusahaan dari yang semula berorientasi pada profit semata, menjadi berorientasi pada kebermanfaatan perusahaan bagi lingkungan, masyarakat, dan pemerintah. Selain itu, penerapan dari konsep ini juga dilakukan perusahaan sebagai salah satu strategi keberlanjutan bisnis mereka. Oleh karena itu, penelitian ini bertujuan untuk membuktikan secara empiris pengaruh dari pengungkapan ESG serta kinerja perusahaan terhadap tingkat financial distress. Peneliti mengajukan hipotesis di mana perusahaan dengan praktik baik dalam pengungkapan ESG serta tingkat kinerja perusahaan yang tinggi memiliki kemampuan yang baik dalam meminimalkan kemungkinan terjadinya financial distress. Penelitian ini dilakukan pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Penelitian ini menggunakan metode regresi linier berganda dalam pengujian hipotesis. Hasil dari penelitian ini menunjukkan bahwa baik kinerja keuangan maupun kinerja non-keuangan, keduanya sama-sama memiliki pengaruh dalam meminimalkan kemungkinan terjadinya financial distress. Kata kunci: ESG, Pengungkapan ESG, Financial Distress, Kinerja Perusahaan
MEKANISME TATA KELOLA DAN PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE
Authors: Jimantoro Carin , Maria Kesya Agnes , Rachmawati Dyna 
Published: May 2023

ABSTRACT This study aims to examine the effect of governance mechanisms on ESG disclosure. Internal and external components make up governance mechanisms. The internal governance mechanism is the board of directors, while the external mechanism is the audit committee and institutional ownership. This study uses a publicly traded manufacturing company with an observation period of 2016–2020. The hypothesis testing tool is multiple regression analysis. The results of testing 361 pieces of cross-sectional data show that, first, board of director characteristics, as measured by board size and number of board meetings, have a positive effect on ESG disclosure. Second, the characteristics of the audit committee, which include size, independence, number of meetings, and financial expertise, have no effect on ESG disclosures. Third, institutional ownership has a positive effect on ESG disclosure. Fourth, the control variables, namely profitability and company size, have a positive effect on ESG disclosure. Thus, the role of the board of directors as an internal mechanism and institutional ownership as an external mechanism is greater than that of the audit committee in enforcing the implementation of governance so as to be able to encourage ESG disclosure. Keywords: Internal governance mechanism, external governance mechanism, ESG disclosure. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh mekanisme tata kelola terhadap pengungkapan ESG. Mekanisme tata kelola terdiri dari internal dan eksternal. Mekanisme tata kelola internal adalah dewan direksi, sedangkan mekanisme eksternal adalah komite audit dan kepemilikan institusional. Penelitian ini menggunakan perusahaan manufaktur terbuka dengan periode pengamatan 2016 – 2020. Alat uji hipotesis adalah analisis regresi majemuk. Hasil pengujian 361 data cross section membuktikan bahwa pertama, karakteristik dewan direksi yang diukur dengan ukuran dewan direksi dan jumlah rapat dewan direksi berpengaruh positif terhadap pengungkapan ESG. Kedua, karakteristik komite audit yang meliputi ukuran, independensi, jumlah rapat, dan keahlian keuangan tidak berpengaruh terhadap pengungkapan ESG. Ketiga, kepemilikan institusional berpengaruh positif terhadap pengungkapan ESG. Keempat, variabel kontrol yaitu profitabilitas dan ukuran perusahaan berpengaruh positif terhadap pengungkapan ESG. Dengan demikian, peranan dewan direksi sebagai mekanisme internal, dan kepemilikan institusional sebagai mekanisme eksternal lebih besar dibandingkan komite audit dalam menegakkan pelaksanaan tata kelola sehingga mampu mendorong pengungkapan ESG. Kata kunci: Mekanisme tata kelola internal, mekanisme tata kelola eksternal, pengungkapan ESG
PENGUNGKAPAN EMISI KARBON, BIAYA CSR, PROFITABILITAS, DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN
Authors: Rangga Erasmus Novensius Sandro , Kristanto Septian Bayu 
Published: May 2023

ABSTRACT The issue of social and environmental responsibility becomes important to discuss considering the importance of the role of stakeholders in supporting the company's reputation. The existence of this study is to determine the effect of disclosure of carbon emissions, CSR costs, profitability, and debt policy on company value in the mining, minerals and gas sectors listed on the IDX with the research period 2018-2020. The research sample obtained from the sampling result is 14 companies that meet the research sample criteria. This research technique was carried out using the multiple linear method. The results of this study indicate that the disclosure of carbon emissions has a positive and insignificant effect on firm value, CSR costs and profitability have a positive and significant effect on firm value, debt policy has a negative and significant effect on firm value. Keywords: Carbon emission disclosure, CSR cost, profitability, debt policy, firm value. ABSTRAK Masalah tanggung jawab sosial dan lingkungan menjadi penting untuk dibahas mengingat pentingnya peran pemangku kepentingan dalam mendukung reputasi perusahaan. Adanya penelitian ini untuk mengetahui pengaruh pengungkapan emisi karbon, biaya CSR, profitabilitas dan kebijakan hutang terhadap nilai perusahaan sektor pertambangan, minerba yang terdaftar di BEI dengan periode penelitian 2018-2020. Sampel penelitian yang diperoleh dari hasil sampling adalah 14 perusahaan yang memenuhi kriteria sampel penelitian. Teknik penelitian ini dilakukan dengan menggunakan metode linier berganda. Hasil penelitian ini menunjukkan bahwa pengungkapan emisi karbon berpengaruh positif dan tidak signifikan terhadap nilai perusahaan, biaya CSR dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, kebijakan hutang berpengaruh negatif dan signifikan terhadap nilai perusahaan. Kata kunci: Pengungkapan emisi karbon, biaya CSR, profitabilitas, kebijakan hutang, nilai perusahaan
The effect of glass fiber on fresh properties of industrial based geopolymer concrete
Authors: Munir Qaisar , Kärki Timo 
Published: May 2023

This research study is primarily focused on evaluating the fresh properties of industrial-based 3D printable geopolymer concrete by adding glass wool strings and glass fibers activated by sodium silicate solution with a molar ratio of 2.4-2.6 (31 % SiO2 and 13 % Na2O). The glass wool strings, and recycled glass fiber are added to industrial-based geopolymer concrete at a dosage of 1 % to 5 % by volume of the concrete. The fresh concrete properties such as open time, setting time and shape stability of industrial-based geopolymer concrete (GPC) with glass wool and glass fibers were compared with those of industrial-based GPC without glass wool strings and glass fibers. The results show that the addition of glass wool increases the setting time of the concrete mix at room temperature. The deformation of the specimens at room temperature decreased by 39 %. The addition of glass fiber in geopolymers also increases the stiffness by 74 % compared to GPC without glass fiber.
Determine stormwater pond geometrics and hydraulics using remote sensing technologies: A comparison between airborne-LiDAR and UAV-photogrammetry field validation against RTK-GNSS
Authors: Zhao Guohan , Rasmussen Michael R. , Larsen Kim G. , Srba Jiri , Nielsen Thomas D. , Goorden Martijn A. , Qian Weizhu , Nielsen Jesper E. 
Published: May 2023

Abstract

Flow-regulated stormwater ponds providing safe outflow discharges prevail as the primary stormwater management tool for stream protections. Detailed pond geometries are essential metrics in pond monitoring technologies, which convert the point-based water level measurements to areal/volumetric ponding water estimations. Unlike labour-intensive surveys (e.g., RTK-GNSS or total stations), UAV-photogrammetry and airborne-LiDAR have been advocated as cost-effective alternatives to acquire high-quality datasets. In this paper, we compare the use of these two approaches for stormwater pond surveys. With reference to RTK-GNSS in-situ observations, we identify their geometric and hydraulic discrepancies based on six stormwater ponds from three aspects: (i) DEMs, (ii) stage-curves and (iii) outflow discharges. Three main findings are outlined: (i) for wet ponds where moisture environments are dominant, UAV-photogrammetry outperforms (infrared) airborne-LiDAR, where airborne-LiDAR yields 0.15–0.54 NSEoutflow, which is unacceptable; (ii) for dry ponds, UAV-photogrammetry obtains 0.88–0.89 NSEoutflow as poor vegetation penetrations; two correction methods (i.e., grass removal and shifted stage-curves) are proposed, indicating good alignment to RTK-GNSS observations and (iii) UAV-photogrammetry delivers &lt;0.1 m resolution in outlining break-line features for stormwater pond structures. With significant economic advantages, the multi-UAV collaborative photogrammetry would address the shortcomings of a single UAV and thus pave the way for large urban catchment/watershed survey applications.
Isolation, Synthetic Studies and Biological Activities of the Marine Triindole Alkaloids
Pseudellone C, Metagenetriindole A, Araiosamine A-D and Bengacarboline
Authors: Majik Mahesh S. , Parvatkar Rajesh R. 
Published: May 2023

Abstract:
The indole nucleus is one of the most important ring systems for pharmaceutical development. Various natural products of new molecular structures with diverse biological activities have been reported from marine flora and fauna, thus ensuring motivation in the search for newer natural products. The unique structural features of triindole containing three indole rings and impressive biological activities make these alkaloids an attractive target for drug discovery. This mini-review highlights the significance of various strategic innovations towards these structurally unique and simplest alkaloids of marine origin (i.e., pseudellone C, metagenetriindole A, araiosamine and bengacarboline) and highlights the isolation, structure, synthesis, biosynthesis and biological activities covering literature till 2023.
Cannabidiol and Indole-3-carbinol Reduce Intracellular Lipid Droplet
Accumulation in HepaRG, A Human Liver Cell Line, as well as in Human
Adipocytes
Authors: Senthilkumar Sanjanaa , Solan Megan E. , Fernandez-Luna Maria T. , Lavado Ramon 
Published: May 2023

Introduction:
An increase in obesity-related diseases is becoming an alarming worldwide problem. Therefore, new therapeutic methods are constantly sought to prevent, treat, and alleviate symptoms of the diseases associated with obesity.

Method:
This study investigates the effects of two natural compounds (indole-3-carbinol, I3C, a bioactive indolic compound found in cruciferous vegetables; cannabidiol, CBD, the active ingredient derived from the hemp plant) on the fatty acid accumulation in the human liver cell line HepaRG, a well-established model for non-alcoholic fatty liver disease (NAFLD) and in human pre-adipocytes (adipose-derived mesenchymal stem cells, MSC).

Results:
EC50s of each compound were in the high µM range (approximately 30 mg/L), showing the low toxicity of these compounds. Determination of the selected compounds in cell media showed no significant differences during the exposure, suggesting that no significant metabolism or degradation happened during the exposure time. Quantification of the bioaccumulation of lipid droplets on exposed HepaRG revealed a significant reduction and mitigation of fatty acid accumulation when exposed to 1 nM of I3C and 100 nM of CBD.). On MSC cells a significant inhibition of lipogenesis and adipocyte differentiation was observed in cells exposed to 0.1 nM of I3C and 1 nM of CBD.

Conclusion:
This study provides a significant contribution to advancing the understanding of preventative dietary strategies that target adipocyte differentiation and NAFLD.