bluuebunny/crossref_metadata_2025_split huggingface dataset:
Development of Crimping Trainer Learning Media in Basic Computer and Networking Subjects at Senior High School
Authors: Jazuli Muhammad Irfan , Untari Rahmania Sri 
Published: January 2023

This study develops a novel trainer learning media for computer subjects and basic networking, targeting class XI Computer and Network Engineering students. Employing the Research and Development (R&D) approach with the ADDIE model, the study demonstrates the suitability of the developed media through expert assessments. Validation scores of 90% and 93% from media and material experts respectively affirm its effectiveness. The trainer learning media enhances computer and network learning at SMK Yapenas Gempol, class XI, contributing to educational technology advancement in the field.
Highlights:

Development of innovative learning support: This study focuses on developing a trainer learning media with new innovations, aiming to enhance the learning experience for computer subjects and basic networking.

Feasibility assessment: The research employs the ADDIE model and involves experts' evaluation to determine the suitability of the developed learning media for classroom implementation, with high validation scores obtained from both media and material experts.

Implications for Computer and Network Engineering education: The findings of this study have significant implications for the field of Computer and Network Engineering, contributing to the advancement of educational technology and providing a valuable tool to support teaching and learning processes.

Keywords: Trainer learning media, computer subjects, basic networking, Research and Development (R&D), feasibility.
Psychological Well-Being A Housewifes Who Have Children with Special Needs
Authors: Putri Berliana Putri Pertiwi , Paryontri Ramon Ananda 
Published: January 2023

Housewives have a big role in the process of child development. So that mothers must be understand and find out about the conditions and needs of their children, especially in taking care of children with special needs (Special Needs Children).This research is a qualitative research with a phenomenological approach. The data collection technique used is the interview method. This study uses 3 subjects as sources of information in extracting data, plus 3 secondary subjects. The data collection technique used is the snowball sampling technique which will meet the criteria: 1) housewives who do not work, and 2) aged 30-40 years old. The results of the research that have been obtained state that the three subjects have psychological well-being based on aspects and factors of the psychological well-being. There are other influences that support the psychological well-being of the subject, gratitude, self-adjustment, self-concept, and regulations that exist in the three subjects.
Highlights:

The role of housewives in child development, especially for children with special needs.
Qualitative research with a phenomenological approach and interview method for data collection.
Psychological well-being of housewives, including factors such as gratitude, self-adjustment, self-concept, and regulations.

Keywords: Housewives, Child development, Special needs children, Qualitative research, Psychological well-being
Gratitude for Overseas Students
Authors: Lestari Dian , Maryam Effy Wardati 
Published: January 2023

This qualitative research study with a phenomenological approach aims to investigate gratitude among overseas students and identify the factors that influence their experience of gratitude. The study involved two participants who were overseas students at Muhammadiyah University of Sidoarjo. Semi-structured interviews were conducted to collect data, which was then analyzed using data collection, reduction, presentation, and drawing conclusions or verification. The findings revealed three aspects of gratitude: gratitude through the heart, gratitude through words, and gratitude through deeds. Several factors were identified as influencing gratitude in overseas students, including accepting destiny, knowledge, experience, social support, spirituality, establishing relationships, good intentions, religious practice, inner calmness, and positive thinking. The implications of this research contribute to a deeper understanding of gratitude among overseas students and provide insights for fostering a sense of gratitude in this population.
Highlights:

The study explores gratitude in overseas students and identifies factors influencing their experience.
The research adopts a phenomenological approach to gain a deep understanding of the phenomenon.
The qualitative research design utilizes semi-structured interviews for data collection and analysis.

Keywords: Gratitude, Overseas students, Factors, Phenomenological approach, Qualitative research.
Career Selection: Framing, Groupthink, and Financial Rewards in Accounting
Authors: Sari Fitria Novita , Rahmawati Imelda Dian 
Published: January 2023

This research aims to examine the impact of framing, groupthink, and financial rewards on career selection decisions among accounting students at UMISIDA. The study included 38 active students from the accounting faculty as respondents. Statistical analysis was conducted using the SPSS 20 program, including validity and reliability tests. The findings revealed that framing partially had a positive influence on career selection decisions, with a regression score of 0.233. Moreover, groupthink positively affected career selection decisions, with a regression score of 0.961. When considered together, framing, groupthink, and financial rewards significantly influenced career selection decisions, with a significant level of 0.000 < 0.05. Therefore, it can be concluded that the research hypothesis is supported. This study sheds light on the factors that play a crucial role in career decision-making among accounting students, providing implications for academic institutions and career counselors in enhancing career guidance and decision-making processes.
Highlights:

Framing: Investigating the influence of framing on career selection decisions in the field of accounting studies.
Groupthink: Examining the role of groupthink in shaping career selection decisions among accounting students.
Financial rewards: Assessing the impact of financial rewards on career selection choices in the context of accounting studies.

Keywords: framing, groupthink, financial rewards, career selection, accounting studies
Tax Avoidance Dynamics in Automotive: Sales, Age, Profit, Size Insights
Authors: Risky Fitria , Ernandi Herman 
Published: January 2023

This study investigates the determinants of tax avoidance in the automotive industry, focusing on the influence of sales growth, company age, profitability, and company size. Utilizing a purposive sampling method, a sample of nine automotive companies listed on the stock exchange during the 2015-2018 period was analyzed through secondary data analysis employing Multiple Linear Regression. The results indicate that both sales growth and company age exert a significant impact on tax avoidance in automotive companies. Additionally, profitability demonstrates a partial effect on tax avoidance, while company size also influences tax avoidance within the sector. These findings enhance our comprehension of the factors influencing tax avoidance behavior, offering valuable implications for policymakers, regulators, and stakeholders in promoting tax compliance and transparency within the automotive industry.
Highlights:

Significant factors: The study identifies sales growth, company age, profitability, and company size as key determinants of tax avoidance behavior in automotive companies.
Implications for policymakers: The findings offer valuable insights for policymakers and regulators in enhancing tax compliance and transparency within the automotive industry.
Importance of understanding tax avoidance: The study contributes to our understanding of the factors influencing tax avoidance behavior, shedding light on the dynamics within the automotive sector and aiding stakeholders in developing strategies to address tax avoidance effectively.

Keywords: Tax avoidance, Automotive industry, Sales growth, Company age, Profitability, Company size.
Income Tax Rates and Earnings Management in Indonesian Consumer Goods
Authors: Widyastuti Mai , Ernadi Herman 
Published: January 2023

This study investigates the influence of changes in corporate income tax rates, tax planning, and company size on earnings management in the consumer goods industry in Indonesia. A purposive sampling method is adopted, including a sample of 16 consumer goods industrial companies listed on the Indonesia Stock Exchange from 2015 to 2019. Secondary data analysis is conducted using SPSS 23. The findings reveal that changes in corporate income tax rates have a negative and significant impact on earnings management. However, tax planning does not show a significant effect on earnings management, and firm size does not exert a significant influence on earnings management. These results contribute to the understanding of factors influencing earnings management practices in the consumer goods industry and have implications for regulatory authorities and stakeholders in enhancing transparency and financial reporting quality. The findings highlight the importance of considering corporate income tax rates as a significant determinant of earnings management practices in the consumer goods industry in Indonesia, thereby providing valuable insights for policymakers, researchers, and professionals in the field of accounting and finance.
Highlights:

Changes in corporate income tax rates have a significant negative impact on earnings management in the consumer goods industry.
Tax planning does not significantly affect earnings management in the consumer goods industry.
Firm size does not exert a significant influence on earnings management in the consumer goods industry.

Keywords: corporate income tax rates, earnings management, consumer goods industry, Indonesia, financial reporting quality.
Optimizing Management Decisions: Special Order Pricing in MSMEs
Authors: Ambarsari Arum , Setiyono Wisnu Panggah 
Published: January 2023

This study employs a descriptive quantitative research approach to analyze and test the application of the Analysis of Differential Costs in management decision making regarding the acceptance or rejection of special order prices in MSMEs. Data was collected through interviews and questionnaires, and the analysis focused on the differential costs incurred by Kedai Vivi, a representative MSME, in relation to alternative products. The results of the analysis indicated that accepting special orders in November 2021 yielded a profit of Rp. 1,119,800 for Kedai Vivi, while rejecting the special order would result in a profit of only Rp. 915,790. The findings highlight a positive differential profit, indicating that the differential cost was lower than the selling price set by MSME Kedai Vivi. This study provides valuable insights into the effective utilization of differential cost analysis in supporting management decision making within MSMEs, with implications for enhancing profitability and competitiveness in the global market.
Highlights:

Differential cost analysis: Examining the differences in costs associated with alternative products or decisions, enabling informed management decision making.
Special order pricing: Investigating the impact of accepting or rejecting special orders on profitability, considering factors such as selling price and differential costs.
MSMEs and profitability: Exploring the implications of effective cost analysis and decision making for small and medium-sized enterprises, enhancing their profitability and competitiveness.

Keywords: Differential costs, Management decision making, Special order pricing, MSMEs, Profitability analysis
Profitability, Liquidity, and Leverage: Exploring Financial Distress in the Mining Sector
Authors: Umamah Rosita , Nurasik Nurasik 
Published: January 2023

In the era of the Industrial Revolution 4.0, the competitive landscape among companies is intensifying, necessitating effective business strategies to avoid bankruptcy. This research examines the impact of profitability, liquidity, and leverage on financial distress in mining sector companies listed on the IDX from 2018 to 2020. Using a quantitative approach, the study analyzes data from a population of 41 mining sector companies. The findings reveal that profitability and liquidity, measured through ratios, do not significantly affect financial distress. However, leverage has a significant influence on financial distress. These results provide valuable insights for mining companies in formulating business strategies and managing financial risk to mitigate the potential for distress. The research contributes to the literature on financial distress in the context of the mining sector, addressing the challenges of increased competition and the need for sustainable company performance.
Highlights:

Determinants of financial distress: Investigating the impact of profitability, liquidity, and leverage on the occurrence of financial distress in mining sector companies.
Empirical analysis: Analyzing the relationship between these variables and financial distress using quantitative research methods and ratios.
Implications for mining sector companies: Providing insights for companies in the mining sector to better manage their profitability, liquidity, and leverage in order to mitigate the risk of financial distress and maintain sustainable performance.

Keywords: profitability, liquidity, leverage, financial distress, mining sector
Previous Employee Involvement in Pasuruan Bottled Drinking Water Supply Factory
Authors: Nurhadiyanti Vania Rahma , Abadiyah Rifdah 
Published: January 2023

This quantitative study explored the relationships between motivation, career development, job satisfaction, and employee engagement at PT. Erindo Mandiri (Aquase) Pasuruan. The research involved 134 randomly sampled employees who completed a Likert scale questionnaire. Using the SmartPLS program, structural equation modeling was employed to analyze the data. The results indicated significant effects of motivation and career development on job satisfaction and employee engagement. Furthermore, job satisfaction was found to mediate the influence of motivation and career development on employee engagement. These findings emphasize the importance of nurturing motivation, providing career development opportunities, and enhancing job satisfaction to foster higher levels of employee engagement. The implications suggest that organizations can utilize these insights to design targeted interventions and policies, creating a positive work environment that enhances employee well-being and contributes to improved organizational performance.
Highlights:

Motivation and Career Development: Key drivers of employee engagement.
Job Satisfaction as a Mediator: Examining its role in linking motivation and career development to employee engagement.
Implications for Organizational Performance: Utilizing findings to enhance employee engagement and promote positive work environments.

Keywords: Motivation, Career Development, Job Satisfaction, Employee Engagement
Maximizing Performance: Work Environment, Career Development, and Motivation Dynamics
Authors: Basyar Moch Alfin , Ubaidillah Hasan 
Published: January 2023

This quantitative study aimed to investigate the influence of work environment, career development, and motivation on employee performance. The research was conducted at a private organization, using a sample of 66 employees. Data collection involved distributing questionnaires and employing the IBM SPSS version 16 program for analysis. The findings from the F and T tests indicated that work environment, career development, and motivation had both individual and combined effects on employee performance. This study emphasizes the significance of fostering a conducive work atmosphere, facilitating career growth opportunities, and nurturing employee motivation to optimize organizational performance. The implications of these findings highlight the importance of prioritizing these factors within organizations to achieve sustained success and competitiveness in the global economy.
Highlights:

The study examines the impact of work environment, career development, and motivation on employee performance.
The research adopts a quantitative approach, using data processing and analysis through the IBM SPSS version 16 program.
The findings demonstrate that work environment, career development, and motivation have both individual and combined effects on employee performance.

Keywords: employee performance, work environment, career development, motivation, quantitative research
Pandemic's VAT Revenue: Inflation, Exchange Rates, and Population Challenges
Authors: Wulandari Linna , Rahmawati Imelda Dian 
Published: January 2023

This quantitative study investigates the impact of inflation, exchange rates, and population on Value Added Tax (VAT) revenue during the Covid-19 pandemic, specifically focusing on the Kpp Sidoarjo Selatan Regional Office. By employing a time series analysis spanning 36 observations from 2018 to 2020, this research employs a non-probability saturated sampling technique. The data analysis is conducted using Multiple Linear Regression with SPSS 26. The findings reveal that inflation, exchange rates, and population significantly influence VAT receipts during the pandemic. Consequently, these results shed light on the challenges faced by tax authorities and offer implications for policymakers, taxpayers, and economists alike.
Highlights:

Impact of Inflation: Analyzing the influence of inflation on VAT revenue during the Covid-19 pandemic.
Exchange Rate Effects: Examining how exchange rate fluctuations affect VAT receipts amidst the pandemic.
Population Dynamics: Investigating the role of population changes in shaping VAT revenue during the Covid-19 crisis.

Keywords: Inflation, Exchange Rates, Population, VAT Revenue, Covid-19 Pandemic
Analyzing 7th Graders' Simple Present Errors in Descriptive Writing
Authors: Hikmiawati Azza , Mandarani Vidya 
Published: January 2023

This study aims to investigate the dominant errors in the use of the simple present tense by seventh grade students when writing descriptive texts. The qualitative research method was employed, utilizing data analysis techniques to process the collected information. The population consisted of 45 students from two different classes at SMP Muhammadiyah 10, with 37 students' exercise results being analyzed. The data was obtained from students' written compositions in which they employed the simple present tense to describe various subjects. The findings revealed four major error types: omission (46.90%), addition (16.04%), misformation (27.16%), and misordering (9.90%). Among these, omission errors were the most prevalent, comprising 38 errors or 46.90% of the total. The results emphasize the need for targeted instruction and practice to enhance students' mastery of the simple present tense in writing descriptive texts, thereby improving their overall English language proficiency.

Highlights:

Error analysis: Identifying and analyzing errors in the use of simple present tense in descriptive texts.
Seventh grade students: Evaluating the proficiency of students in using the simple present tense.
Qualitative method: Employing a qualitative approach to gather and analyze data on error patterns in descriptive writing.

Keywords: simple present tense, descriptive texts, error analysis, seventh grade students, qualitative method.
The Influence of Product Quality, Price and Promotion on Purchase Decisions of Cosmetic Products in Sidoarjo
Authors: Saharani Andina , Indayani Lilik 
Published: January 2023

Skincare is becoming a major necessity for women. With so many products circulating in Indonesia, it makes it difficult for women to choose according to their needs The purpose of this research was to determined The Effect of Product Quality, Price and Promotion on Purchase Decision of Emina Skincare Product in Sidoarjo. This research is a descriptive study using quantiative methods. The population in this research is woman who had used and buy Emina Skincare. Sampling using Non Probablity Sampling technique. The number of samples used is 80 respondents. The Data collected using quisionnaire method and the data analysis used is multple linier regression analysis using the SPSS Statistics version 22.The results of the study show and prove the influence of Product quality, price and promotion on the decision to purchase emina skincare in Sidoarjo partially and simultaneosly.
Instagram Analysis @Cashaofficial As Bean Bag Promotion Media
Authors: Mukti Rindang Putri Kharisma , Rochmaniah Ainur 
Published: January 2023

In Indoensia instagram is one of the most popular platform who used by more than a half of population. This because some of it’s several features can support sales promotion activities which considered very crusial . The efficiency of Instagram as a promotional media is considered to have many advantages including ease of use, effective time and effort from both the seller and buyer side, has easy reach so that it can be accessed anywhere and anytime and there is no age discrimination. This study aims to analyze Instagram @Cashaofficial in carrying out promotions for their millennials sofa product, namely bean bags. In this study, researchers used several elements of social media marketing, namely content creation, content sharing, connecting, and community building. This study uses a qualitative descriptive technique. Primary data can be obtained through observations and direct observations of the research object. With the use of good features, @cashaofficial is able to share information that is quite important to other Instagram users, but on the one hand the @cashaofficial team has not used all Instagram features in conducting promotions and there are still some features that are not used as promotional media.
The Effect of Job Training, Work Discipline and Compensation on Employee Performance at the Railway Depot during the Covid-19 Pandemic
Authors: Mashuri Muchamad Ali , Kusuma Kumara Adji 
Published: January 2023

The purpose of this study was to determine the effect of job training, work discipline and compensation partially (individually) and simultaneously (together) on employee performance at the Sidotopo train depo. The approach used in this research is quantitative, which is an approach based on the results of the answers to the questionnaires that have been distributed. The sampling technique used was the saturated sample technique with 37 respondents. The data analysis technique used multiple linear regression, validity test, reliability test, classical assumption test, partial test, simultaneous test of multiple correlation coefficient test, and multiple determination test of respondents with software SPSS version 24 software. The results of this study state that job training has a significant effect on employee performance, work discipline has a significant effect on employee performance, compensation has a significant effect on employee performance, and job training, work discipline, compensation simultaneously (simultaneously) affect employee performance.