bluuebunny/crossref_metadata_2025_split huggingface dataset:
PERAN CORPORATE GOVERNANCE DALAM MEMODERASI PENGARUH FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE
Authors: Tangke Paulus , Lauren Gracia E. , Holly Anthony , Jao Robert 
Published: August 2023

This study aims to investigate the moderating role of corporate governance on the effect of financial distress on tax avoidance. The theory used in this study is agency theory. This study uses secondary data obtained by using documentation method. Data source in this research is the annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The method used for data analysis is moderated regression analysis. The result of this research indicate that financial distress has a positive and significant effect on tax avoidance. Furthermore, corporate governance proxied by independent commisioners can moderate the effect of financial distress on tax avoidance.
Keyword: Financial Distress, Tax Avoidance, Corporate Governance
IMPACT OF SAIBA USERS, ACCOUNTING TRAINER, ORGANIZATIONAL CULTURE ON THE ADOPTIONS OF ACCRUAL BASED
Authors: Sudirman Muh Sajjaj 
Published: August 2023

Tujuan dari penelitian ini untuk mengetahui faktor-faktor yang mempengaruhi penerapan akuntansi berbasis akrual. Kanwil Kementerian Agama Sulawesi Selatan menyediakan informasi yang digunakan dalam penelitian ini. Penelitian ini bertujuan untuk mengetahui secara objektif pengaruh penggunaan aplikasi SAIBA, pelatihan akuntansi dan budaya organisasi terhadap penerapan akuntansi berbasis akrual dalam menghasilkan laporan keuangan yang berkualitas. Populasi penelitian terdiri dari 92 operator aplikasi SAIBA yang bekerja di Kanwil Kementerian Agama Sulawesi Selatan. SPSS adalah metode yang digunakan untuk analisis data. Temuan penelitian menunjukkan bahwa pengguna SAIBA, pelatihan akuntansi, dan budaya organisasi memiliki dampak positif dan signifikan terhadap akuntansi berbasis akrual.
Kata Kunci: Pengguna SAIBA, Pelatihan Akuntansi, Budaya Organisasi, Akuntansi berbasis Akrual.
ANALISIS TINGKAT KESEHATAN BANK MENGGUNAKAN METODE RGEC PADA BANK UMUM SWASTA NASIONAL PERIODE 2020-2021
Authors: Adenia Deffa Zhafira  , Ardhani Lutfi 
Published: August 2023

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan bank umum swasta nasional periode waktu 2020-2021 menggunakan metode RGEC dilihat dari faktor Risk Profile, Good Corporate Governance, Earnings, dan Capital. Rasio keuangan yang digunakan dalam menilai kesehatan bank meliputi risk profile menggunakan 2 rasio yaitu NPL dan LDR, faktor GCG menggunakan self assessment, Earnings menggunakan 4 rasio yaitu ROA, ROE, NIM, BOPO dan faktor capital meliputi rasio CAR. Hasil penelitian menunjukan tingkat kesehatan bank umum swasta nasional tahun 2020 dikategorikan predikat “cukup sehat” dan tahun 2021 dikategorikan predikat “sehat”.
Kata Kunci : Tingkat Kesehatan Bank, RGEC, Bank Umum Swasta Nasional
DAMPAK IMPLEMENTASI STANDAR AKUNTANSI DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP AKUNTABILITAS KEUANGAN PEMERINTAH
Authors: Fadil Asri Muhammad , Ayu Damayanti Ratna , Nirwana Nirwana 
Published: August 2023

Tujuan penelitian ini adalah menguji dan menganalisis pengaruh implementasi Standar Akuntansi Pemerintahan (SAP) dan implementasi Sistem Pengendalian Intern Pemerintah (SPIP) terhadap akuntabilitas keuangan pemerintah. Pengambilan data dilakukan dengan menggunakan kuesioner yang didistribusikan kepada 108 pegawai SKPD di lingkup Pemerintah Kota Makassar. Data yang terkumpul dianalisis menggunakan analisis regresi linear berganda dengan software SPSS 26. Hasil penelitian ini menunjukkan bahwa implementasi SAP berpengaruh signifikan dan positif terhadap akuntabilitas keuangan pemerintah. Selain itu, implementasi SPIP juga berpengaruh signifikan dan positif terhadap akuntabilitas keuangan pemerintah. Hasil penelitian ini dapat bermanfaat bagi pemerintah sebagai bahan masukan dan pertimbangan dalam menentukan kebijakan khususnya mengenai peningkatan akuntabilitas keuangan pemerintah.
Kata Kunci : Akuntabilitas Keuangan Pemerintah, Sistem Pengendalian Intern Pemerintah, Standar Akuntansi Pemerintahan
INTELLECTUAL CAPITAL VALUE AND DISCLOSURE OF INTELLECTUAL CAPITAL ON FIRM VALUE
Authors: Muslim Muslim , Hajering Hajering , Sonjaya Yaya , Pattiasina Victor 
Published: August 2023

The purpose of this study was to determine the effect of the value of intellectual capital and disclosure of intellectual capital on the company value of state-owned enterprises which are listed on the Indonesian stock exchange partially. The type of data used in this study is quantitative data in the form of values or numbers obtained from financial reports. The source of data in this research is secondary data. The population in this study are state-owned companies listed on the Indonesia Stock Exchange during the period 2015 -2019. By using the purposive sampling method, the total sample in this study is 45 data from 9 companies. The data in this study will be tested with several stages of testing, namely descriptive statistical tests, classic assumption tests (normality test, heteroscedasticity test, multicollinearity test, autocorrelation test), and testing all hypotheses through the partial test (t test) and coefficient test determination. The research findings lead to several concrete conclusions. Firstly, the study reveals a significant negative effect of intellectual capital value on firm value for state-owned companies in Indonesia. This suggests that intellectual capital alone does not guarantee an increase in firm value. Secondly, the research demonstrates a significant positive effect of intellectual capital disclosure on firm value. Active disclosure of intellectual capital information positively influences stakeholders' perceptions and builds confidence in the company's potential, ultimately enhancing firm value

Keyword: Intellectual capital; disclosure of intellectual capital; the value of the company
PERSEPSI MAHASISWA TERHADAP PERATURAN PEMADANAN NIK MENJADI NPWP DAN DAMPAKNYA TERHADAP PENINGKATAN KEPATUHAN PAJAK
Authors: Chelsya Chelsya , Verawati Verawati 
Published: August 2023

The role of taxes in the economy in Indonesia is enormous because taxes play a role in maintaining the balance of the country's economy and helping to create social welfare. A tax collected from tax objects and subjects is used to build public facilities for society. However, some still have income above PTKP but still need to pay and report taxes. Therefore, the government is trying to improve tax compliance by establishing a new regulation that matches NIK as NPWP. By checking NIK to NPWP, a Single Identification Number (SIN) is created so that people only need to bring 1 KTP card for administrative purposes. This study aims to determine students' perceptions and understanding of the rules for matching NIK to NPWP and their impact on increasing tax compliance. This research is descriptive research with a quantitative approach using the survey method. The results showed that students were already aware of the regulations for matching NIK to NPWP and their procedures through online media and socialization provided at the University. While the cause of the failure of NIK validation to NPWP is due to not fulfilling the requirements as a taxpayer, and the confirmation process via email has yet to be activated.

Kata Kunci : Tax; NIK; NPWP; Tax Compliance
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Authors: Adang Ferry , Wijoyo Amin 
Published: August 2023

Penelitian bertujuan untuk memperoleh bukti empiris mengenai pengaruh dari profitabilitas, reputasi KAP, ukuran dewan direksi, ukuran perusahaan, ownership dispersion, DER, dan opini audit sebagai variable independen terhadap audit report lag sebagai variabel dependen. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2019-2021. Sampel yang diambil sebanyak 120 perusahaan. Model yang digunakan dalam penelitian ini adalah software MicrosoftExcel dan diolah menggunakan program E-views 10. Hasil penelitian ini membuktikan bahwa Profitabilitas memiliki pengaruh negatif terhadap audit report lag. Reputasi KAP, Ukuran Dewan dan Debt to Equity Ratio memiliki pengaruh positif terhadap audit report lag; sedangkan ukuran perusahaan dan ownership dipersion tidak memiliki pengaruh terhadap audit report lag.

Kata Kunci : Audit Report Lag, Profitabilitas, Reputasi KAP, Ukuran Dewan Direksi, Ukuran Perusahaan, Ownership Dispersion, DER, Opini Audit
Kendala Pengembangan Wisata Watu Joli Desa Pucung Kidul, Kecamatan Boyolangu, Tulungagung
Authors: Febrianti Sakina Duwita , Aslama Ade , Putranto Anggoro 
Published: August 2023

Watu Jolì Tourism is one of the tourist attractions located in Tulungagung Regency, East Java, Indonesia. Tourism Watu Joli Tulungagung may have great potential, but there are several obstacles encountered in its development. The purpose of this study is to examine the obstacles to tourism development at Watu Joli Tulungagung. This study uses descriptive qualitative methods through interviews with managers, observations, and retrieves information from relevant literature sources. The results of the study show that the obstacles in the development of Watu Joli tourism include budget constraints, environmental problems, lack of participation from stakeholders, and lack of tourism promotion. To overcome these obstacles, various efforts need to be made, such as finding adequate sources of funds, better environmental management, increasing stakeholder participation, and increasing promotion of Watu Joli.
Keywords: Constraints, Tourism Development, Watu Jol
Pengembangan Waktu Bersantai Dan Rekreasi Untuk Wisata Lanjut Usia Di Kawasan Wisata Montigo Resort, Batam
Authors: Hariyanto Oda I. B. , Anastasia Sherly 
Published: August 2023

This study aims to develop a recreation and recreation model of future life in Montigo Resorts Batam to discover future tourists at this facility. The basis of this study is that Montigo Resorts has an afterlife in tourism. Currently, Montigo Resorts is growing rapidly, but Montigo Resorts is still a choice for this age group. 20 foreign tourists selected as respondents for this study. Their trips are planned independently and they come as a couple to relax. Data collection was done through interviews, observations and document research. Adventure and play are activities that young people do choose. Welcoming late-night tourists usually focuses on themes of late-night activities, entertainment, and entertainment during the hotel stay. Following this study, a happy and healthy passive comfort model was proposed. Standardization of comfort facilities for the elderly is a recommended program for public tourism facilities as well as resorts, restaurants and cafes and is a recommended strategy for Batam to maintain its presence as a tourist destination for tourists from around the world.
Keywords: Montigo Resorts, leisure and recreation, Activities, Later life tourist, tourist facilities
Immunomodulator effects of lactoferrin in Rats immunized with the Rev1 Vaccine
Authors: Suleiman Jassim , AL_Bayati Hassan , Ahmed Sanaa 
Published: August 2023

Lactoferrin has many medical effects such as anti-microbial, anti-inflammatory and antioxidant. The current study was designed to investigate the immunomodulatory effect lactoferrin For this purpose lactoferrin and Rev1vaccine had been given to three animal experimental (rats) groups, while the fourth group served as the control negative group. The results of the current study showed that total leukocytic count and immune markers (IL6, IL12 and TNFα) significant increases in 14 and 21 days after immunization in the 1st, the 2nd and 3rd groups. The study concluded lactoferrin and Rev1 vaccine have a synergistic effect when they are given in the same group.
Effect of the gelatin mixed with titanium dioxide nanoparticles as active packaging on bacterial growth and some characteristics of refrigerated chicken meat
Authors: Dakheel Mundher Jawahar , Jasim Huda Nasif 
Published: August 2023

This study was carried out to preparation of the gelatin film alone and gelatin mixed with TiO2 NPs at concentration at (2%) and (4%) as active films and determine the antibacterial effect of the active films against total bacterial count, also evaluate the chemical and physical properties of refrigerated chicken meat during 16 day. To reach the goal of the study, we counted total bacterial count, chemical parameters such as pH value and Thiobarbituric Acid (TBA) as well as physical parameters that include water holding capacity of chicken meat samples storage without coated (control) T1, coated with gelatin alone T2, gelatin with TiO2 NPs at (2%) T3 and gelatin with TiO2 NPs at (4%) T4. The results showed that The total bacterial count in samples were coated by active film was significantly decreased (p<0.05), compare with samples coated by gelatin alone and samples without coated. The a significant increase in the pH and TBA value with advance the storage period in all groups of chicken meat samples, while the rate increasing was significantly lowest in the T3 and T4 compared with T1 and T2 group. The water holding capacity (WHC) were significantly decrease with the increased of the storage period, and the rate decreasing was significantly lowest in the samples were coated by gelatin alone and gelatin incorporated with NPs. It was concluded from this study the gelatin mixed with TiO2 NPs helped to increased shelf life of chicken meat samples for 16 day storage in refrigerator at 4 º C.
Sensory processing abilities and their impact on disease severity in children with attention-deficit hyperactivity disorder
Authors: Panda Prateek Kumar , Ramachandran Aparna , Kumar Vinod , Sharawat Indar Kumar 
Published: August 2023

Objectives:
Although several studies have shown sensory processing abnormalities in pediatric subjects with attention-deficit hyperactivity disorder (ADHD), there is significant heterogeneity among their results.

Materials and Methods:
This study was performed to compare the sensory processing abilities of children and adolescents with and without ADHD aged 6–15 years and to correlate the sensory processing problems in these patients, with the symptom profile and severity of ADHD. While child sensory profile-2 (SP-2) was used to assess, the sensory processing abilities of ADHD patients, revised Connor’s parent rating scale revised, Malin’s intelligence scale for Indian children, grade level assessment device, and child behavior checklist were used to assess ADHD symptom severity, intelligence, learning, and behavioral problems, respectively.

Results:
A total of 66 ADHD patients enrolled (60 boys), 22 (28%), 7 (9%), and 49 (63%) cases were the ADHD-hyperactive-impulsive (ADHD-HI), ADHD-inattentive, and ADHD-combined (ADHD-C) types, respectively, and 33 typically developing controls. The ADHD patients had a significantly low raw score on most of the factors, sections, and response patterns of SP-2 (P < 0.05), but only four and one ADHD patients had auditory and visual processing scores outside the normal clinical range. There was a trend toward higher scores in the children with ADHD-C and ADHD-HI subtypes. There was a moderate negative correlation between hyperactivity/impulsivity T-score and auditory processing scores in the SP (P < 0.05, r = −0.43). We observed a negative correlation, although weak, between visual processing scores and hyperactivity/impulsivity and a positive correlation between the severity of conduct disorder-related problems, oppositional defiant problems, anxiety problems, and auditory as well as tactile processing scores (P < 0.05). In the quadrant score summary, the scores for all four types, that is, sensory sensitivity, low registration, sensation avoiding, and sensation seeking, were significantly more in the ADHD group, as compared to healthy controls.

Conclusion:
Sensory processing abilities in ADHD children differ from that of typically developing children when objectively assessed, although most of the ADHD children had scores in the clinically normal range. The sensory processing profile also has an impact on the severity and comorbidity profile of ADHD patients.
METHODOLOGICAL ASPECTS OF HISTORICAL AND LINGUISTIC RESEARCH
Authors: Kovaliuk Olha 
Published: August 2023

The theoretical and methodological concept of the investigation is based on the following provisions: the lexical items for the denomination of human emotions and emotional states are anthropocentrically marked, they require consideration of the basic approaches to the definition and classification of emotions in psychology, and corresponding lexical items in linguistics; the semantic lexical item structure of a certain period is formed in line with the general processes and laws of linguistic development, and is the result of semantic transformations of protoforms; formation and development of language vocabulary occurring under the influence of extralingual factors are considered taking into account the historical, cultural and historical context of the era; reconstruction of the lexical item internal form and semantic structure is carried out taking into account paradigmatic and syntagmatic links. The analysis showed that the corpus of “human emotions and emotional states” lexical-semantic field consists of 207 words of the XIV–XVI centuries. It consists of nine lexical-semantic groups (“joy”, “excitement”, “irritation”, “sadness”, “shyness”, “disdain”, “surprise”, “repentance”, “aversion”), and has a clear structure with developed structural and semantic, paradigmatic relations between lexical items.
COOPERATIVE LEARNING FOR THE PROFESSIONAL DEVELOPMENT OF NAVIGATORS
Authors: Korieshkova Svitlana , Didenko Maria 
Published: August 2023

The article aims to study the resources that a Maritime English teacher can use offline and online to achieve the standards of higher education and develop a high-level expert who easily adapts to the modern demands of society and meets the complex, changing conditions of the market, regardless of the country of employment. So, the paper deals with cooperative learning, which is a teaching arrangement that refers to small, heterogeneous groups of students working together to achieve a common goal. We have conducted a theoretical analysis of the relevant books and papers and analyzed the essential conditions for the use of cooperative learning. The paper has studied possible failures when applying this toolkit and suggested ways to solve problems or prevent failures. The role of a teacher is really great when planning cooperative activities. She/he should identify objectives, decide group sizes and divide students into groups, prepare instructions to promote interdependence, specify group roles, assign tasks, monitor the behavior of students, provide help, sum up, evaluate the work result, and give feedback. Special attention has been paid to the practical part of the research, so we have suggested cooperative learning techniques that can be used in the teaching of future navigators.
OSTROH STREET NAMES OF XVI–XVII CENTURIES
Authors: Maksymchuk Vitalii 
Published: August 2023

The article analyzes Ostroh street names of the XVI–XVII centuries, recorded in historical sources published in the Old Ukrainian and Middle Polish languages. Hodonyms are characterized in the context of denotative-nominative classification. It was found out that the formation of Ostroh hodonymicon began at the end of the XVI century, and the first mentions of street names were recorded in the Primary Tribute Register of Ostroh Volost and Zdovbytsky Dvir in 1576. Two types of street names were distinguished and described: hodonyms-landmarks that helped people to orientate them locality, and really hodonyms that clearly named the street. The names of streets, which consist of their own name supplemented by an indication of an external object, were analyzed separately. It has been determined that for medieval Ostroh landmark objects were the princely castle, city fence (palisade), Lutsk and Tatar towers, pond, river, mills, etc. It was found that really hodonyms are most often motivated by the names of ethnic groups (Jews, Turks, Tatars) or the type of people’s activity (shoemakers, wheelwrights, tanners) who lived on the streets of Ostroh, as well as by the names of cities (Lutsk, Rivne, Zviahel, Kamianets), in the direction which were led by the street. Single hodonyms are associated with features of the terrain, place or order of location and in historical documents they have different names, which prove their non-codification and instability. Examples of the renaming of some streets at the end of the XVI century have been recorded and the formation of memorial hodonyms common in the modern onymic space has been fixed. It has been confirmed that the hodonymicon of the XVI–XVII centuries reflects key information from the history of Ostroh development, settlement of suburbs and social stratification of the city.
Quality of Life (QoL) among Pakistani Women with Breast Cancer Undergoing Chemotherapy
Authors: Mohammad Yousaf , Rita Ramos , Rehmatullah Inzar Gull 
Published: August 2023

Background: Breast Cancer is the most common cancer in women and the quality of life of women with breast cancer is a significant healthcare issue specifically in developing and underdeveloped countries. Globally quality of Life (QoL) has become an important indicator to measure the outcomes of medical and nursing interventions. The QoL studies have an imperative role in healthcare especially in chronic disease as the latest diagnostic and treatment modalities have increased the survival rates and duration of cancer patients. Similarly, breast cancer itself and its treatment with Chemotherapy, in particular, has many complications and negative impacts on the QoL of cancer women. Aim: The aim of this study was to assess the QoL of Pakistani women with Breast Cancer patients undergoing chemotherapy and the relationship of QoL with socio-demographic variables. Methodology: A descriptive cross-sectional correlational study was conducted on 110 female breast cancer patients undergoing chemotherapy. FACIT-B questionnaire was used to assess the quality of life of these patients. Statistical analysis was done by using SPSS version 20 using the Pearson correlation coefficient, Chi-square test, and Spearman’s rho correlation coefficient. Results: The mean age of participants was (mean ± SD) 42.98 ± 8.98. A significant negative correlation was observed with age and QoL, r = -0.218, p - value 0.022. No significant association was observed between QoL and marital status; education status; and socioeconomic status. Conclusion: The majority of breast cancer women 59(53.6%) had moderate QoL and Chemotherapy also showed moderate impacts on different domains: physical, functional emotional, social, and sexual well-being of the women.
Sistem Informasi Pada UMKM Kedai Jalinan Coffee
Authors: Wafiq Ahmad , Momon Ade 
Published: August 2023

Sistem informasi merupakan faktor penting dalam suatu sistem penjualan, terutama bagi UMKM (Usaha Mikro Kecil Menengah) yang memiliki tingkat rutinitas yang tinggi dan memerlukan pengelolaan data yang termanajemen. Pentingnya sistem informasi bagi perusahaan adalah untuk mempermudah aktivitas pekerjaan informasi yang baik bagi konsumen, pemilik atau karyawan. Karena Jalinan Coffee adalah kedai baru, maka sistem informasi yang digunakan pun masih tergolong sederhana. Oleh karena itu coffeshop ini membutuhkan beberapa sistem informasi yang akan digunakan untuk memudahkan pendataan proses penjualannya. Metode pengembangan sistem yang dipakai pada penelitian ini yaitu metode pengembangan sistem model Prototype, dengan adanya sistem informasi, maka pengelolaan data persediaan kopi serta penjualan menjadi lebih tertata, sistem informasi persediaan yang tersedia menjadi lebih akurat. Sehingga dalam dapat membantu pemilik Jalinan Coffee And Eatery mengelola operasi penjualan sehari-hari.