bluuebunny/crossref_metadata_2025_split huggingface dataset:
Authors: Kondo Agnes Monika Febrianti , Wirawati Ni Gusti Putu 
Published: January 2025

Corporate Social Responsibility (CSR) is a form of corporate responsibility to stakeholders and the community because of the damage caused by the company's operations. The purpose of this study is to empirically prove the effect of the application of green accounting, profitability, leverage, size of the board of commissioners, and media disclosure on CSR disclosures in mining companies which successively during the 2016-2020 period received PROPER awards from the Ministry of Environment and Forestry with 40 samples. Data collection is done by literature study. The data collected were analyzed using multiple linear regression analysis. The results show that green accounting and media disclosure have a significant positive effect on CSR disclosure, profitability and leverage have a negative effect on CSR disclosure, the size of the board of commissioners has no significant effect on CSR disclosure.
Modal Intelektual, Nilai Perusahaan, dan Kinerja Keuangan Sebagai Variabel Intervening
Authors: Sutrisna Yanti Desak Nyoman , Putri I  Gusti Ayu Made Asri Dwija 
Published: January 2025

The aim of this study is to obtain empirical evidence of the influence of intellectual capital on financial performance, the influence of intellectual capital and financial performance on corporate value, as well as the influence of financial performance as a mediation variable on the relationship between intellectual capital and corporate value in food and beverage sub-sector companies listed on the IDX. The population in this study is all food and beverage industry companies listed on the Indonesia Stock Exchange in 2015-2019. The number of samples used as many as 18 companies with a research period of five years, namely 2015 to 2019, bringing the total observation data obtained as many as 90. The data analysis technique used is multiple linear analysis. The results of the analysis showed that Intellectual Capital (VAICTM) had a positive and significant effect on financial performance (ROE), Intellectual Capital (VAICTM) and financial performance (ROE) had a positive and significant effect on the Company's Value (PBV), as well as financial performance was able to mediate the relationship between Intellectual Capital (VAICTM) to Corporate Value (PBV).
Assessing the Implementation of the Audit Management Information System (SIMAUDI) in the Directorate General of Customs and Excise Using the DeLone and McLean Model
Authors: Pradana Ardi Galung , Prasetya Machmudin Eka 
Published: January 2025

A Management Information System (MIS) provides managers with essential tools and information to facilitate informed decision-making. This study evaluates the implementation of the Audit Management Information System (SIMAUDI) at the Directorate General of Customs and Excise (DGCE) using the DeLone and McLean Information System Success Model (ISSM). The research focuses on SIMAUDI users at the DGCE, including auditors, structural officials, and staff, with respondents selected through purposive sampling fromboth the DGCE Headquarters and Regional Offices. A mixed-methods approach was employed, combining quantitative and qualitative methodologies. Data collection involved surveys, interviews, and document analysis to capture a comprehensive understanding of the system's effectiveness. The findings reveal that system quality enhances accessibility and reliability, though challenges with outdated data persist. Information quality supports audit monitoring but requires improvement to ensure timeliness. Service quality expedites technical responses, although training opportunities remain limited. While system usage facilitates administrative tasks, its adoption is still constrained. User satisfaction is influenced by perceived efficiency, and the system's overall impact contributes to productivity but has yet to significantly reduce the manual workload. In conclusion, SIMAUDI demonstrates considerable potential to improve accountability and transparency in the audit process. However, regular evaluation and continuous improvements are essential to optimize its performance and fully realize its benefits.
Authors: Ramadhan Muhammad Rafenza , Kholilah Kholilah 
Published: January 2025

The inventory valuation method has significant implications for financial statements and managerial decision-making.This study evaluates the influence of inventory intensity, variability, current ratio, and leverage on selecting an inventory valuation method with firm size as moderation.The research object includes all companies listed on the Indonesia Stock Exchange for 2020-2023. The sample in this study was obtained using the purposive sampling method, with the final samples are 303 companies with a total of 1,212 observation data. The collected data were analyzed using logistic regression and moderation regression analysis for hypothesis testing. The results show that variability, current ratio, and leverage have a negative effect on the selection of inventory valuation methods.Meanwhile, inventory intensity does not affect the selection of inventory valuation methods. Furthermore, firm size strengthens the influence of inventory intensity and variability on the selection of inventory valuation methods. This study shows that selecting the correct inventory valuation method can be a company's strategy for optimizing inventory management.
Konfrontasi Rusia-Ukraina: Bagaimana Pengaruhnya Pada Reaksi Pasar dan Kinerja Saham Sub Sektor Mining?
Authors: Alghifari Mohammad Fauzan , Apriwandi Apriwandi , Fadila Egita Nur 
Published: January 2025

This research aims to empirically demonstrate the divergence of capital market responses measured by abnormal returns, trading volume, volatility of security returns, and stock performance measured by returns in the mining subsector listed on the IDX due to the Russia-Ukraine war. This research is vital because geopolitical conflicts such as the Russia-Ukraine War affect financial markets, especially commodity-dependent sectors, thus providing insights for investors and policymakers in the face of uncertainty. Using an event study method for 10 days pre-and post-war, this research used 29 companies with paired sample t-tests in the hypothesis testing. This study is the first to combine the four variables AR, TVA, SRV, and R to analyze the impact of the Russia-Ukraine conflict, thus becoming a novelty in this research. This study revealed a significant change in TVA. At the same time, no considerable divergence was found in AR, SRV, and R in mining subsector companies listed on the IDX, both before and after the Russia-Ukraine war.
Moderasi Variabel Prediktor Terhadap Pengaruh Sistem Informasi Akuntansi Pada Kinerja Karyawan Bank Perkreditan Rakyat Kabupaten Tabanan
Authors: Jati I Ketut , Juliarsa Gede 
Published: January 2025

Cara This study aims to determine the role of Moderation of Predictor Variables on the Influence of Accounting Information Systems on the Performance of Rural Bank Employees. The research location is the People's Credit Bank in Tabanan Regency. The sample style method in research with purposive sampling obtained a total sample of 72 employees. Hypothesis testing using MRA or moderate regression analysis. The results showed that the Accounting Information System (SIA) has a positive and significant effect on BPR Employee Performance, the Internal Control System (SPI) does not moderate the effect of SIA on BPR Employee Performance, Task-Technology Compatibility strengthens the influence of SIA on BPR Employee Performance and Skill Level strengthens the influence SIA on BPR Employee Performance in Tabanan Regency.
Keywords: Accounting Information Systems, Internal Control Systems, Task-Technology Compatibility, Employee Performance Skill Levels.
Moderation of Perceived Usefulness and Ease of Online Learning Media on the Influence of Predictor Variables on Students' Level of Understanding
Authors: Agung Kresnandra Anak Agung Ngurah , Anggara I Wayan Gde Wahyu Purna 
Published: January 2025

This study aims to determine the moderation ability of perceptions of the usefulness and convenience of online learning media on the influence of student computer anxiety on the level of understanding of accounting. To achieve the research objectives, primary data was collected through the distribution of questionnaires (which have passed the validity and reliability tests of the instrument) on samples determined by the purposive sampling method, namely selecting samples by determining specific characteristics that are in accordance with research objectives so that it is expected to be able to answer research problems. . The data collected was first tested for compliance with the classical assumption requirements, then analyzed using the Moderation Regression Analysis (MRA) technique. The results of this study are that computer anxiety has a negative effect on the level of student understanding, interest in learning has a positive effect on the level of student understanding, perceptions of usefulness and convenience do not moderate the effect of computer anxiety on the level of student understanding, perceived usefulness moderates the effect of interest in learning on the level of student understanding, and perceived ease does not moderate the effect of interest in learning on the level of student understanding.
PERSEPSI WISATAWAN NUSANTARA TERHADAP KUALITAS PELAYANAN DI TMII JAKARTA PASCA REVITALISASI
Authors: Rangga Raditya Kepakisan I Komang Gede , Sudiarta I Nyoman , Sudana I Putu 
Published: January 2025

This study aims to evaluate the quality of service at Taman Mini Indonesia Indah (TMII) post-revitalization based on the perceptions of domestic tourists. The research method used is descriptive quantitative, utilizing elements of service quality and involving 100 domestic tourist respondents through purposive sampling and the Hair et al. formula. This study employs two data sources: primary data involving respondent questionnaires, documentation, and observation results, and secondary data obtained from literature or library studies related to the research object. The data analysis techniques used are validity and reliability tests with the aid of a Likert scale. The results of the study show that the quality of service at Taman Mini Indonesia Indah post-revitalization, based on the responses of 100 domestic tourist respondents, obtained an average score of 3.22, which is categorized as "good." Therefore, it can be concluded that the perception of domestic tourists towards the quality of service at Taman Mini Indonesia Indah post-revitalization is satisfactory. This indicates that tourists feel satisfied, safe, and comfortable when visiting Taman Mini Indonesia Indah.
PENGEMBANGAN FARM CYCLING SEBAGAI STRATEGI AGROWISATA DI DESA PITRA, TABANAN
Authors: Indrawati Yayu , Wulandani Ni Luh Kadek Laksmi , Dewi LGLK. , Andre Putra Pratama I Putu 
Published: January 2025

As a village surrounded by famous tourist destinations in Tabanan, Pitra Village has not yet developed its village in the tourism sector. The aim of this research is to find out and map the existing tourism potential and to directly assist in developing tourism in this village by observing the 4A components (Attractions, Accessibilities, Amenities, and Ancillaries). This is a qualitative research with asset based community development (ABCD) approach. The data collected by interview, observation, and literature study. The results show, Pitra Village has a good accessibility, varied attractions, and adequate amenities. One thing that it doesn't have is the ancillary aspect. Dominated with agricultural land, Pitra Village is very suitable to be developed as an agritourism destination. In this early stage, working farm passive contact activity and working farm indirect contact agritourism types are very applicable to be developed. The output of this research is that cycling and trekking trails were created. An online information regarding these trails is provided as well in the form of barcodes that are installed along the trails to help tourists enjoy the right track.
Authors: Sodik Jajang Japar , Saputro M Ramadhan , Pahlevi Muhamad Reza 
Published: January 2025

Selama berabad-abad, negara-negara Asia telah menggunakan Centella asiatica untuk mengobati berbagai jenis penyakit. Centella asiatica telah dikaitkan dengan kekayaannya akan senyawa aktif biologis seperti asam asiatic, asiaticoside, asam madecassic, dan madecassoside. Tinjauan literatur ini bertujuan untuk mengeksplorasi Centella asiatica dan senyawa boaktif yang terkandung di dalamnya terhadap Kesehatan tubuh manusia. Berdasarkan tinjauan terhadap literatur-literatur yang dipublikasikan dalam sepuluh tahun terakhir ini, ditemukan bahwa asiaticoside yang diperoleh dari daun Centella asiatica merupakan senyawa yang bersifat antioksidan, anti-inflamasi, dan antimikroba . Aktivitas senyawa bioaktif asiaticoside tersebut berperan penting dalam menjaga kesehatan tubuh dan digunakan untuk mencegah dan mengobati berbagai macam penyakit, seperti Penyakit Neurodegeneratif, Gangguan Kardiovaskular, Gangguan Kulit. Tinjauan literatur ini memberikan ulasan yang cukup komprehensif terkait manfaat kunyit bagi kesehatan tubuh manusia, terutama merangkum metode dan teknik analisis dalam ekstraksi Centella asiatica dan memberikan gambaran terkait manfaat Centella asiatica untuk pengobatan penyakit umum dan kronis, yang diharapkan memiliki signifikansi bagi literatur medis.
Operational and Financial Efficiency in Private Basic Education in The North and Northeast Regions of Brazil
Authors: Soares Maria Neiva de Sousa , Pereira Vilmar Alves 
Published: January 2025

Objective: The objective of this study is to understand the strategic drivers and commercial methodologies that Private Basic Education institutions located in the North and Northeast Regions of Brazil adopt to attract, retain and retain students, as well as investigate the applied guidelines that generate added value, contributing to operational and financial growth in an efficient and sustainable way.

Theoretical Framework: The theme is based on different literary approaches, from the contextualization of Basic Education in Brazil, Educational Management Models, Strategic Directions and Commercial Methodologies for attracting, building loyalty and retaining students.

Method: Research of a descriptive nature, with a qualitative and quantitative approach with objective and subjective questions. Data collection took place through an online questionnaire generated on the Survio platform, to which institutions received a link via email and WhatsApp.

Results and Discussion: The results obtained revealed the different forms of educational management and it is clear that the same structural size and with the same pedagogical modalities, have a discrepancy in the number of active students. In this context, there are opportunities for growth with technological investments.

Implications of the Research: The research makes it possible to understand different models of educational management that can improve the operational and financial performance of private educational institutions, even considering the complexity of the North and Northeast regions, as they are different realities, both structural and pedagogical.

Originality/Value: Research contributes to the sustainable growth of an educational institution through applications of structured operational processes, policies and guidelines, in addition to participatory strategic planning.
THE ROLE OF CAPITAL STRUCTURE AND INNOVATION IN INFLUENCE COMPANY VALUE
Authors: Wardani Tiyas Ayu , Nuraina Elva , Sulistyowati Nur Wahyuning 
Published: January 2025

ABSTRACT
This research aims to investigate the effect of capital structure and innovation on firm value in infrastructure companies, non-consumer cycles, consumer cycles, raw materials, and health in Indonesia. The sample used purposive sampling to achieve this goal and got 105 firm-years from 2017-2021. Using regression analysis, the results obtained were that capital structure and innovation positively influence firm value. The matter indicates that the companies have found the optimal balance between equity and debt. Innovation helps companies adapt to rapid changes in consumer preferences, allowing them to grow and increase their values.
ABSTRAK
Studi ini bertujuan menginvestigasi pengaruh struktur modal dan inovasi terhadap nilai perusahaan di entitas sektor infrastruktur, siklus nonkonsumen, siklus konsumen, bahan baku, kesehatan di Indonesia. Untuk mencapai tujuan tersebut, teknik purposive sampling telah digunakan, dan didapat 105 firm-years selama periode 2017-2021. Dengan menggunakan analisis regresi, dihasilkan bahwa struktur modal dan inovasi berpengaruh positif terhadap nilai perusahaan. Hal tersebut mengindikasikan bahwa entitas telah berhasil meneemukan keseimbangan yang optimal antara ekuitas dan hutang. Inovasi membantu perusahaan beradaftasi dengan perubahan preferensi konsumen yang cepat, sehingga memungkinkan perusahaan untuk terus berkembang dan meningkatkan nilainya.
ВЛИЯНИЕ НАНООКСИДА МЕДИ НА СВОЙСТВА НИТРАТА КАЛИЯ
Authors: Ильясов С.Г. 
Published: January 2025

Нитрат калия представляют интерес в качестве окислителя при создании газогенерирующих композиций в пиротехнических составах. Оксид меди очень широко используется как катализатор скорости горения баллиститных и смесевых порохов. В статье изучено влияние нанооксида меди на некоторые основные свойства нитрата калия в аддукте (KNO3@n-CuO), полученном покрытием из нанооксида меди методом сольватотермии из солей N, N’-динитромочевины в органическом растворителе. Исследования KNO3@n-CuO термическими методами (DSC, TGA) показали, что аддукт является устойчивым соединением до 500 ºС, и имеет температуру плавления на 2 ºС ниже, чем в образце сравнения. Плотность образцов KNO3@n-CuO повышается на 0,09 г/см3 при повторном нанесении нанооксида меди на аддукт методом сольватотермии в сравнении с исходным KNO3. Полученный аддукт KNO3@n-CuO является сыпучим (не слеживающимся) порошком в отличии от исходного образца.
Potassium nitrate is of interest as an oxidizer in the creation of gas-generating compositions in pyrotechnic compositions. Copper oxide is very widely used as a catalyst for the combustion rate of ballistic and mixed powders. The article studies the effect of copper nanooxide on some basic properties of potassium nitrate in an adduct (KNO3@n-CuO) obtained by coating copper nanooxide by solvatothermy from salts of N, N’-dinitromourea in an organic solvent. Studies of KNO3@n-CuO by thermal methods (DSC, TGA) have shown that the adduct is a stable compound up to 500 °C, and has a melting point of 2 ° C lower than that of the comparison sample. Density of KNO3@n-CuO samples increases by 0.09 g/cm3 upon repeated application of copper monoxide to the addict by solvatothermy in comparison with the initial KNO3. Resulting KNO3@n-CuO adult is a loose (it does not become caked) powder, unlike the original sample.
ЭКСПЕРИМЕНТАЛЬНОЕ ОПРЕДЕЛЕНИЕ ОПТИМАЛЬНОГО СООТНОШЕНИЯ ПЛОЩАДЕЙ СЕЧЕНИЙ ЭЖЕКТОРА И РЕАКТОРА В МНОГОСОПЛОВОМ ГАЗОЖИДКОСТНОМ РЕАКТОРЕ С ЭЖЕКЦИОННЫМ ДИСПЕРГИРОВАНИЕМ ГАЗА
Authors: Леонтьев В.К. 
Published: January 2025

Использование многосоплового диспергирования газа способствует равномерному распределению энергии перемешивания по всему объему реактора, а также увеличивает газовую нагрузку на поперечное сечение устройства. Эффективность функционирования многосопловых газожидкостных реакторов в значительной степени зависит от системы параллельно работающих эжекторов, их конфигурации, соотношения геометрических размеров реактора и режимных параметров работы. В рамках корректировки действующей методики инженерного расчета многосопловых газожидкостных реакторов с эжекционным диспергированием газа были проведены экспериментальные исследования, направленные на определение оптимального соотношения площадей сечений эжекторов и реактора (Sэж /Sап). Оценка данного соотношения осуществлялась на основе максимальной эффективности работы реактора, которая оценивалась по «сульфитному числу». Установлена зависимость «сульфитного числа» от соотношения площадей сечений эжекторов и реактора. Определено, что максимальная эффективность функционирования многосоплового газожидкостного реактора с эжекционным диспергированием газа достигается при соотношении Sэж /Sап = 7•10⁻³.
The use of multi-layer gas dispersion contributes to the uniform distribution of mixing energy throughout the reactor volume, and also increases the gas load on the cross section of the device. The efficiency of operation of multi-core gas-liquid reactors largely depends on the system of parallel ejectors, their configuration, the ratio of the geometric dimensions of the reactor and the operating parameters. As part of the adjustment of the current engineering calculation methodology for multi-layer gas-liquid reactors with ejection gas dispersion, experimental studies were conducted aimed at determining the optimal ratio of the cross-sectional areas of the ejectors and the reactor (Sej/Sap). The evaluation of this ratio was carried out on the basis of the maximum efficiency of the reactor, which was measured using the "sulfite number". The dependence of the "sulfite number" on the ratio of the cross-sectional areas of the ejectors and the reactor has been established. The dependence of the "sulfite number" on the ratio of the cross-sectional areas of the ejectors and the reactor has been established. It is determined that the maximum efficiency of the operation of a multi-core gas-liquid reactor with ejection gas dispersion is achieved at a ratio of Sej/Sap = 7•10-3.
СПОСОБ ПОЛУЧЕНИЯ АЛКОКСИУКСУСНЫХ КИСЛОТ
Authors: Шумилова Е.Ю. , Еремина В.В. 
Published: January 2025

Алкоксиуксусные кислоты обладают широким применением в области синтеза различных органических молекул, таких как фармацевтические субстанции, пластификаторы и красители. В настоящее время развитие химической, фармацевтической промышленностей ставит приоритетной задачу оптимизации производства как органических соединений, так и фармацевтических субстанций. В данной работе был разработан упрощенный способ получения алкоксиуксусных кислот путем дозирования кристаллической натриевой соли монохлоруксусной кислоты в раствор гидроксида натрия в соответствующем не абсолютированном спирте, без использования огнеопасных, самовоспламеняющихся и дорогостоящих реагентов. Установлено, что при использовании соотношения массы исходных реагентов/спирт 1:2,5-1:3,0 реакция полностью проходит за 0,5-1 ч. В изученных условиях выход этокисуксусной кислоты составил 70,0 %, метокисуксусной кислоты – 64,5 %, изопропоксиуксусной кислоты – 62,7 %. Разработанный метод синтеза алкоксиуксуcных кислот отличается легкостью проведения синтеза, а также его экономической доступностью.
Alkoxyacetic acids have wide applications in the synthesis of various organic molecules, such as pharmaceutical substances, plasticizers and dyes. Currently, the development of the chemical and pharmaceutical industries makes it a priority to optimize the production of both organic compounds and pharmaceutical substances. In this work, a simplified method for the production of alkoxyacetic acids was developed by dosing the crystalline sodium salt of monochloroacetic acid into a solution of sodium hydroxide in an appropriate non-absolutized alcohol, without the use of flammable, self-igniting and expensive reagents. It was found that when using the mass ratio of the initial reagents / alcohol 1:2,5-1:3,0, the reaction completely takes place in 0,5-1 h. Under the studied conditions, the yield of ethoxyacetic acid was 70,0%, methoxyacetic acid – 64,5%, isopropoxyacetic acid – 62,7%. The developed method for the synthesis of alkoxyacetic acids is characterized by the ease of synthesis, as well as its economic accessibility.