bluuebunny/crossref_metadata_2025_split huggingface dataset:
ChatGPT vs. Bard: A Comparative Study
Authors: Ahmed Imtiaz , Kajol Mashrafi , Hasan Uzma , Datta Partha Protim 
Published: June 2023

<p>This paper presents a comprehensive survey that explores and compares the capabilities and features of ChatGPT and Bard. We delve into their architectures, training methodologies, performance evaluations, and limitations across various domains. Ethical considerations such as biases and potential misconduct are also examined. </p>
<p>Our findings highlight ChatGPT’s exceptional performance, positioning it as a leading model. This survey is a vital resource for scholars, innovators, and interested parties operating within the domain of conversational artificial intelligence, offering valuable insights for the advancement of cutting-edge language models. </p>
ChatGPT vs. Bard: A Comparative Study
Authors: Ahmed Imtiaz , Kajol Mashrafi , Hasan Uzma , Datta Partha Protim 
Published: June 2023

<p>This paper presents a comprehensive survey that explores and compares the capabilities and features of ChatGPT and Bard. We delve into their architectures, training methodologies, performance evaluations, and limitations across various domains. Ethical considerations such as biases and potential misconduct are also examined. </p>
<p>Our findings highlight ChatGPT’s exceptional performance, positioning it as a leading model. This survey is a vital re- source for scholars, innovators, and interested parties operating within the domain of conversational artificial intelligence, offering valuable insights for the advancement of cutting-edge language models. </p>
Educar sobre la diversidad sexual: Comprensiones diversas desde la experiencia de jóvenes de universidades de Palmira y Bogotá
Authors: Saavedra Potes Yulian Mauricio , Orcacita Pineda Linda Teresa , Livingston Bowie Grisel 
Published: June 2023

El presente trabajo de sistematización de la experiencia de asesoría familiar “Educar sobre la diversidad sexual: Comprensiones diversas desde la experiencia de jóvenes de universidades de Palmira y Bogotá,”, documenta los resultados de la experiencia práctica de investigación intervención, a partir de las vivencias y experiencias de cinco jóvenes universitarios con orientación sexual diversa, tomando en cuenta aspectos de su contexto, las dificultades y las oportunidades de las personas LGBTIQ+ y su percepción sobre la disponibilidad de recursos que contribuyan a su bienestar. La investigación se encaminó a conocer las comprensiones y el reconocimiento de sus diversidades sexuales y de género; así como sus redes de apoyo, mediante el acercamiento a sus realidades en encuentros de diálogo reflexivo. El método aplicado se fundamenta en los paradigmas, hermenéutico y socio crítico con énfasis en el enfoque cualitativo; orientado en generar cambios en los sentidos y significados de la sexualidad humana desde una perspectiva sistémica de holones, abordando el enfoque de género, desde las sexualidades diversas, y el reconocimiento de derechos humanos. Cabe resaltar que, la recuperación de la experiencia se realizó a partir de dos ejes: diversidades sexuales y de género y redes de apoyo. Como resultado, se advierten transformaciones en los relatos y prácticas sociales de los participantes en cada uno de sus contextos, encontrando una clara ruptura con las marcaciones de las personas de su entorno próximo en relación a las creencias religiosas sobre sexualidad; la reafirmación de su identidad, y el fortalecimiento de capacidades para la incidencia en espacios de participación.
Pengaruh Ukuran Perusahaan, Audit Tenure, Dan Profitabilitas Terhadap Audit Delay Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019
Authors: Sulistiawati Mayang , Amyar Firdaus 
Published: June 2023

This study aims to determine the influence of company size, audit tenure, and profitability on audit delay at banking companies which is listed in the Indonesia stock exchange beetween 2017-2019. In this study, researchers used purposive sampling techniques that produced 36 banking companies or 108 data to be sampled. The research method used is quantitative method with multiple linear regression analysis. The data is collected with documentation. The results of this study showed that simultaneously or together the size of the company, audit tenure, and profitability influenced the audit delay with a significance value smaller than 0.05 (0.000 < 0.05) and F calculated > F table (13,253 > 2.69). Partially the size of the company negatively affects audit delays with a value of 0.000 less than 0.05 (0.000 < 0.05) and t count > t table (-4,605 > 1.9830). While variable audit tenure has no effect on audit delay with significance value greater than 0.05 (0.336 > 0.05) and t calculate < t table (0.907 < 1.9830) and profitability had no effect on audit delays with significance greater than 0.05 (0.280 > 0.05) and t count < t tables (-1,085 < 1.9830).

Keywords: Company Size, Audit Tenure, Profitability, Audit Delay.
Peran Teknologi Informasi, Pemahaman Akuntansi Dan Kuantitas Kredit Dalam Menghasilkan Laporan Keuangan Berkualitas
Authors: Wailan' An Evi Juita 
Published: June 2023

This research aimed to determine and analyze the influence of Information Technology, credit quantity and Accounting Comprehension in Producing a quality financial statement for Ministry of Micro, Small and Medium Enterprises in Medan City. The sampling method used in this research is simple random sampling. The total of the population in this research are 100 Ministry of Micro, Small and Medium Enterprises in Medan City. Research type used in this research is quantitative by testing the two-stage approach. The results of the analysis show that the Information Technology,and credit quantity has positive effect on quality financial statement. Accounting Comprehension not effect on quality financial statement.
Pengaruh GCG dan CSR Terhadap Nilai Perusahaan LQ45 Yang Terdaftar di BEI Tahun 2017-2020
Authors: Puspita Gita 
Published: June 2023

The purpose of this research was to determine : (1) the effect of board of directors on firm value, (2) the effect of independent board of commissioners on firm value, (3) the effect of corporate social responsibility on firm value, (4) the effect of good corporate governance and corporate social responsibility on firm value in LQ45 company listed in The Indonesian Stock Exchange on 2017-2020.
This study used LQ 45 companies listed on the Indonesian Stock Exchange in 2017-2020. The method used in this research is a quantitative method with a total of 29 companies. The sample of this research was determined by purposive sampling so that 29 companies were obtained as sample. The results simultaneously showed that good corporate governance and corporate social responsibility have an effect on firm value. Furthermore, the partial test results showed that good corporate governance with the indicators of board of directors had an effect on firm value, the independent board of commissioners had an effect on firm value, and corporate social responsibility were not proven to have an effect on firm value.
Keywords: good corporate governance, board of directors, independent board of commissioners, corporate social responsibility, firm value
akuntansi ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UNTUK MENILAI KINERJA KEUANGAN PADA PT GUNUNG RAJA PAKSI TBK
Authors: Handayani Fitri 
Published: June 2023

PT Gunung Raja Paksi's financial condition for a period of 5 years, namely from 2017-2021, experienced unfavorable conditions because it experienced losses in 2018-2020. This study aims to determine the financial performance of PT Gunung Raja Paksi, which is measured using the cash flow ratio. This study uses a qualitative descriptive analysis method, then analyzed using a cash flow ratio which consists of the ratio of operating cash flows to current liabilities (AKO), cash flow adequacy ratio (KAK), cash flow ratio to capital expenditure (PM), fund flow coverage ratio ( CAD), and Total Debt Ratio (TH). Free Net Cash Flow Ratio (AKBB). The results of this study indicate that the company's total cash flow during the 2017-2021 period at PT Gunung Raja Paksi is not good enough. This can be seen from the value of cash flow ratios that are still below standard 1 as in the AKO ratio of 0.031 times, -0.203 times, 0.287 times, 1.258 times, 0.340 times, ratios of AKO -0.423 times, -0.203 times, -6.205 times , -5.934 times, 3.792 times, PM ratio0.218 times, -0.834 times, 4.016 times, 2.637 times, 1.048 times, CAD ratio 0.085 times, -0.846 times, 1.821 times, 3.738 times, 2.159, TH ratio 0.013 times, - 0.106 times, 0.221 times, 0.689 times, 0.205 times, and the AKBB ratio -0.337 times, -0.443 times, 0.129 times, 0.921 times, 0.183 times.

Keywords: Financial Performance, Cash Flow Statement, Cash Flow Ratio.
Dampak Sistem Informasi Akuntansi Penjualan dan Pengeluaran Kas Terhadap Pengendalian Internal
Authors: Rachman Rachmawaty , Marselly Marselly 
Published: June 2023

The application of information systems in a business in general can increase competitive advantage by providing added value to the products and services it produces. The application of information systems requires input in the form of data and which will then be processed into information. This information will be needed by the company to assist its operations and also in making decisions. The purpose of this study was to obtain a comprehensive picture of the effect of the Sales and Cash Disbursement Accounting Information System in improving Internal Control. The author in conducting research using descriptive research, using quantitative methods. The researcher uses descriptive research because the questions in this study are asking the relationship between two variables with the questionnaire research data collection procedure (questionnaire) which aims to obtain a clear picture of the research. Where data collection is done through literature, field and questionnaires. Through research conducted by the author, the results obtained include: the results of calculations between the independent variables, namely the Sales Accounting Information System and Cash Expenditures and the dependent variable, namely Internal Control. The results of hypothesis testing in this study indicate that the sales and cash disbursement accounting information system has a significant and positive effect on internal control.

Keywords: Accounting Information System, Cash Disbursements, Internal Control
Pengaruh Persepsi Harga Dan Electronic Word Of Mouth Terhadap Keputusan Pembelian Pada Situs Belanja Online Shopee
Authors: Benjamin Grace Yosephine , Mulyana Mumuh 
Published: June 2023

Purchasing Decisions are purchasing decisions define that purchasing decisions are part of consumer behavior i.e. the study of how individuals, groups, and organizations choose, buy, use and how goods, services, ideas or experiences to satisfy their needs and desires is a public offering made to sell securities to society involving goods or services to consumers in smaller quantities aimed at consuming them or used it personally and couldn't resell it. Electronic world of Mouth (E-WOM) is a positive or negative statement made by potential, actual, or former consumers about a company's products or services through the internet. This study aims to analyze the influence of Price Perception and Electronic world of Mouth (E-WOM) on Purchasing Decisions on the Shopee online shopping site. Empirical Study on Shopee Customers in Bogor City.
The type of data used is Primary data derived from the Respondent Questionnaire. The sample of this study amounted to 110 samples using the likert scale method which came from 110 number of respondents who corresponded to shopee users in the city of Bogor. in this study the data were analyzed using multiple linear analysis with the help of SPSS. The results of this study show that Price Perception affects Purchasing Decisions. Meanwhile, the Electronic world of Mouth (E-WOM) has no effect on purchasing decisions. Then simultaneously, showing Price Perception, and Electronic world of Mouth (E-WOM) affects purchasing decisions.
Keywords: Price Perception, Electronic world of Mouth (E-WOM), Purchasing Decision
Analisis Faktor-Faktor Yang Mempengaruhi Minat Transaksi Pada Penggunaan Teknologi E-Wallet
Authors: Natasha Natasha , Hassan Filani Zikri , Syarif Rini 
Published: June 2023

This study aims to analyze the factors that influence the interest of transactions on the use of e-wallet. In this study, the independent variable (X) is the perception of benefits, quality, ease of use, and trust and the dependent variable (Y) is the attitude of use. The population taken in this study are active and passive users of the Fintech OVO application. The sampling method taken is non probability sampling with the results of 100 respondents used as samples. While the object of this research is OVO users who have used the OVO electronic wallet several times. The source of the data obtained in this study were the responses of respondents obtained from the results of the questionnaire about the effect of perceived benefits, quality, ease of use, and the confidence distributed to the sample. Scoring by agree-disagree scale technique by developing statements that produce answers to agree-disagree in various ranges of values. The order of scale consists of the numbers 1 (Strongly Disagree) to 5 (Strongly Agree) for all variables. The results of this study indicate that the variables that influence the interests of E-Wallet OVO transactions are the benefits of E-Wallet OVO, the quality of E-Wallet OVO, ease of use of E-Wallet OVO and trust in E-Wallet OVO.

Keywords: E-Wallet, transaction interest, fintech, OVO
TINJAUAN ATAS PENERAPAN APLIKASI E-FAKTUR 3.0 DAN PELAPORAN SPT MASA PAJAK PERTAMBAHAN NILAI PADA PT MEDKES GLOBAL PRIMA
Authors: Azwani Nur Afifah , Pardede Robert Pius 
Published: June 2023

Tax is one of the largest sources of income for Indonesia, which is used for the welfare of the Indonesian people. By paying taxes, Indonesian citizens are expected to be more orderly and responsible for their own country. Based on this, the role of the Director General of Taxes is very important as it is in charge of tax affairs and makes policies that can maximize tax revenue for the country. One of the policies of the Directorate General of Taxes is the Electronic Tax Invoice known as e-Faktur. This policy is implemented to avoid fictitious tax invoices made by taxpayers. This review aims to review and find out how the application of the e-Faktur 3.0 application as a tool for making Tax Invoices and Periodic SPTs for reporting Periodic VAT SPTs is carried out every month at PT Medkes Global Prima. The evaluation results in this study indicate that the application of the e-Faktur application to PT Medkes Global Prima as a whole is quite good and follows the applicable tax regulations although there are still some shortcomings regarding the minimum output tax so that the company always pays more, this indicates more burden excluded from the income at PT Medkes Global Prima.
Pengaruh Self-Service Technology Terhadap Kepuasan Nasabah Bank BCA KCP Depok Asri
Authors: Novisha Dewi , Suardy Weman 
Published: June 2023

The rapid advancement of technology and information requires banks to further develop the quality of services in Digital Banking in their operational activities. The development of technology and information in the world makes the banking business very competitive, which has an impact on global economic growth. Therefore, the banking industry utilizes Digital banking which consists of Internet Banking and SMS Banking. both facilities include Self Service Technology (SST) services.
The purpose of this study is to determine whether the Self Service Technology (SST) facility consisting of Internet Banking and SMS Banking affects customer satisfaction. This research uses quantitative research. The data analysis method uses multiple linear regression analysis methods, t-test, f test and coefficient of determination (r2) analysis as well as spss 16.0 application assistance.
Based on the results of the study, it shows that the Internet Banking variable with a calculated value of 2,642 is greater than the t-table value of 1.984 and the significance value of 0.010 is smaller than 0.05. then Ho was rejected and Ha was accepted. This means that SMS Banking has a positive and significant effect on Customer Satisfaction. Internet Banking variable with a calculated value of 5,010 is greater than the t-table value of 1,984 and its significance value of 0.000 is less than 0.05. This means that SMS Banking has a positive and significant effect on Customer Satisfaction. Furthermore, the results of the f-test showed an f-count value of 5,010 greater than the f-table of 1.984 and a significant value of 0.000 smaller than 0.05. So it can be concluded that the influence of Internet Banking and SMS Banking has a joint effect on Customer Satisfaction of Bank BCA KCP Depok Asri.

Keywords: Self Service Technology, Internet Banking, SMS Banking and Customer Satisfaction.
Determinan Struktur Modal Perusahaan Telekomunikasi Sebelum Dan Disaat Pandemi Covid-19
Authors: Pasaribu Astria , Marpaung Annaria Magdalena 
Published: June 2023

This study aims to prove whether Profitability, Liquidity, and Firm Size affect the Capital Structure. The research method used is multiple linear regression which is processed using SPSS 24.0. The population in this study are Telecommunication Sub-Sector companies on the Indonesia Stock Exchange in the 2016-2020 time period. Because the population of this study is relatively small, the researchers used a census data collection technique with 6 (six) telecommunication companies as objects, namely PT. Bakrie Telecom Tbk, PT. Indosat Tbk, PT. Jasnita Telecomindo Tbk, and PT. XL Axiata Tbk, PT. Smartfren Tbk, and PT. Indonesian Telecommunications. The dependent variable (Y) in this study is Capital Structure, while the independent variable (X) in this study is Profitability (X1), Liquidity (X2), and Company Size (X3).
The results of this study are that profitability partially has a negative and insignificant effect on capital structure, liquidity partially has a negative and insignificant effect on capital structure, and company size partially has a positive and significant effect on capital structure, as well as profitability, liquidity, and size. companies simultaneously in certain situations affect the capital structure of the Telecommunication Sub-Sector Companies Listed on the Indonesia Stock Exchange. Researchers suggest that in future research researchers can add variables, other research objects and a longer period of time to get better results.

Keywords: Profitability, Likuidity, Size, and Capital Structure
Pengaruh Fitur Produk Dan Kualitas Pelayanan Terhadap Kepuasan Pengguna Aplikasi OVO
Authors: HB Putri Lestari , Sumantri Samuel 
Published: June 2023

The development of technology and information in the current era of globalization is growing rapidly and rapidly. Starting from the social, cultural, educational and economic aspects, technology has been applied as a means of approaching the community in everyday life. With an online-based information system, people can take advantage of gadgets to help activities that will be carried out quickly and easily anytime and anywhere. Indonesian people generally use cash to make transactions. In the economic aspect, it is possible that in the current technological era, many people in making payment transactions already use E-Money or also known as electronic money. The second most downloaded E-Money application by the Indonesian people is the OVO application. The author will explain the effect of Product Features, Service Quality and User Satisfaction from the OVO Application. The purpose of this study was to determine the effect of product features, service quality on Ovo application user satisfaction. This research is a quantitative research method with data collection method using simple random sampling technique using a questionnaire in the form of a google form which is distributed to all samples online. This research uses analytical tools such as Likert scale, validation test, reliability test, classical assumption test, multiple linear regression analysis, T test, F test and coefficient of determination (r2). The results of this study indicate that product features have a positive and significant effect on user satisfaction, then Service Quality has a positive and significant effect on user satisfaction and there is a positive and significant effect on user satisfaction together. Based on the research results, the t-test value, namely the t-count of the independent variable on the dependent variable, is greater than the t-table, which is 1.984 and the significance value is less than 0.05. Keywords: product features, service quality, and user satisfaction
Analisis Persepsi Mahasiswa Bisnis Atas Strategi Viral Marketing, Kelompok Referensi dan Citra Merek Produk Smartphone Samsung
Authors: Yusdira Ade 
Published: June 2023

Kemajuan teknologi smartphone yang semakin berkembang pesat serta bertambahnya penggunaan internet yang meningkat dapat membantu konsumen untuk menentukan keputusan pembelian. Penulis ingin mengetahui apakah viral makerting, kelompok referensi dan citra merek mempengaruhi konsumen didalam pengambilan keputusan pembelian smartphone. Penelitian ini dilakukan di area lingkungan STIE Kesatuan dengan populasinya adalah mahasiswa mahasiswi yang menggunakan Produk Smartphone Samsung dengan metode sampel menggunakan rumus Slovin. Pengumpulan data dilakukan dengan kuesioner yang dibagikan kepada 100 orang mahasiswa/mahasiswi STIE Kesatuan.
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Analisis Pengaruh Kualitas Produk, Harga Dan Promosi Terhadap Keputusan Pembelian Pada Fa. Banang Jaya
Authors: Gulo Tiberiusman , Suryati Lili , Ginting Ripka Seri Idahnaita 
Published: June 2023

The purpose of this study was to determine the effect of product quality, price, promotion on purchasing decisions at Fa Banang Jaya (study on Ikad Ceramics). The method used in this study is a quantitative method. In the research conducted, the authors use two types of data to help solve the problem, namely primary data and secondary data. The population in this study are consumers who make purchases at the Fa Banang Jaya were 113 consumers for two months since February to March 2022. Due to the total population of 113 consumers, the number will be reduced by usng the slovin sample technique.
The number of samples used in this study were 54 respondents.The data analysis techniques used were validity and reliability tests, classical assumption test, multicollinearity test, heteroscedasticity test, partial test (t test), simultaneous test (F). ), Multiple linear regression analysis and coefficient of determination (R2).
The results showed that partially the product quality has a positive and significant effect on purchasing decisions at Fa Banang Jaya. Price has a negative and significant effect on purchasing decisions at Fa Banang Jaya. Promotion has a positive and significant effect on purchasing decisions at Fa Banang Jaya. The test results showed that simultaneously product quality, price and promotion have a significant effect on purchasing decisions at Fa Banang Jaya.The coefficient of determnation test shows that the independent variables can explain the purchasing decisions at 51,4 percent