bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Mediating Effect of the Intention to Quit as the Impact of Locus of Control on Dysfunctional Audit Behavior
Authors: Supriadi Iman 
Published: September 2023

Auditing is an essential process in maintaining accountability and transparency within an organization. However, some dysfunctional audit behaviors can threaten audit integrity and cause significant losses to the company. This study aims to prove whether or not the intention to quit can mediate the indirect effect between locus of control on auditor acceptance of dysfunctional audit behavior, especially in all Public Accounting Firms in East Java Region. This is a quantitative causality research, and the data source in this study are generated from the primary data. The data are obtained from the respondents' answers to questionnaires given to all auditors who work at public accounting firms in East Java region. The 11 items-questionnaire was distributed via Google form. The results indicated that locus of control has a positive effect on auditors’ acceptance of dysfunctional audit behavior, intention to quit has a positive effect on auditors’ acceptance of dysfunctional audit behaviors, and locus of control has a positive effect on the intention to quit. Finally, the intention to quit is able to mediate the indirect effect of locus of control on auditors’ acceptance of dysfunctional audit behaviors.
The Effects of Ownership Concentration, Company Size, and Profitability on Internet Financial Reporting
Authors: Lestari Tri Utami , Fauzi Muhammad Nur 
Published: September 2023

As we have entered the digital age, a shift has occurred in which the internet has considerably become a significant aspect in all sectors. Not only individuals but also organizations use internet for a number of purposes. Internet financial reporting (IFR) is a company web-based information provided to stakeholders with the aim of disclosing information and minimizing information gaps. The data in this study are taken from the energy company listed in the Indonesian Stock Exchange (IDX). The objective of this study was to analyze the effects of ownership concentration, company size, and profitability on IFR using purposive sampling technique, generated from the total of 144 samples comprising 48 companies with a period of 3 years. The regression method in this study uses panel data regression. The results indicate that ownership concentration, company size, and profitability simultaneously affect IFR. Partially, independent variable company size positively and significantly affect internet financial reporting, while ownership concentration and profitability do not affect IFR as the dependent variable.
The Moderation Role of Tax Rate Reduction and Firm Size on the Effects of Tax Aggressiveness on Company Value
Authors: Ardhi Faisal , Lubis Arief Wibisono 
Published: September 2023

This study aims to examine the impacts of reducing tax rates and firm size on tax aggressiveness in regards to the company value in Indonesia. This study used 302 samples of companies with 1,118 observation points within the period of 2017 - 2021. The proxy measurement of tax aggressiveness is with Effective Tax Rate and the company value using Tobins'Q. The research analysis was carried out using multiple regression models of panel data employing fixed effects as the best research model. The results showed that there was no significant effect of aggressive tax on firm value. This study also found that a decrease in tax rates did not affect the relationship between tax aggressiveness and firm value, but firm size did impact on both tax aggressiveness and firm value.
IMAGE FORMATION OF REGIONAL EXECUTIVE BODIES IN THE CONTEXT OF MODERN CHALLENGES
Authors: Гордышов М.С. 
Published: September 2023

В статье выделены объективные и субъективные характеристики, формирующие имидж органов исполнительной власти региона, выявлены основные участники имиджеобразующей среды. Они представлены населением того или иного субъекта Российской Федерации, региональным бизнес-сообществом, представителями органов власти, активной общественностью и сотрудниками средств массовой информации. Определение участников имиджеобразующей среды позволило обозначить основные критерии эффективности деятельности органов исполнительной власти региона, исходя из которых также формируется их имидж. Данные критерии разработаны в соответствии с Указом Президента Российской Федерации от 4 февраля 2021 г. «Об оценке эффективности деятельности высших должностных лиц субъектов Российской Федерации и деятельности исполнительных органов субъектов Российской Федерации». Они обобщены в следующую классификацию: доверие; транспарентность (открытость); компетентность и профессионализм; вовлеченность в социально-бытовую жизнь; оперативность в решении социальных проблем в соответствии с занимаемой должностью и определенным ею функционалом. В заключение статьи делается вывод о том, что выделенные имиджевые характеристики являются параметрами оценки деятельности органов региональной исполнительной власти и в современных условиях становятся одним из ключевых индикаторов определения эффективности их позиционирования в медийном пространстве.
The article identifies objective and subjective characteristics that form the image of the executive authorities of the region, identifies the main participants of the image-forming environment. They are represented by the population of different parts of the Russian Federation, the regional business community, the authorities, active public and mass media workers. Identification of the participants of image-forming environment allowed us to identify the main criteria for the effectiveness of the region's executive authorities, based on which their image is also formed. These criteria have been developed in accordance with the Decree of the President of the Russian Federation of February 4, 2021 "On the Evaluation of the Performance of Senior Officials in the Constituent Entities of the Russian Federation and the Activities of the Executive Bodies in the Constituent Entities of the Russian Federation.". They are summarized in the following classification: trust; transparency (openness); competence and professionalism; involvement in social and everyday life; efficiency in solving social problems in accordance with the position held and the function defined by it. The article concludes that the identified image characteristics are parameters for assessing the activities of regional executive authorities and nowadays become one of the key indicators to determine the effectiveness of their positioning in the media space.
Aislamiento de Salmonella y E. coli en carne de res y pollo en Matadero y Centros de abastecimiento de Nicaragua
Authors: Bonilla Espinoza Jose Luis , Velásquez Tiffer Manuel , Castillo Paguaga Gladys , Dólmuz Cano Noel Antonio , Téllez Altamirano Juan Carlos , Palacios Zeledón Camil Simón , Carmona Ramírez David Rafael 
Published: September 2023

Salmonella y Escherichia coli son bacterias responsables de graves trastornos digestivos en las personas transmitidas por alimentos contaminados. Se realizaron diversos estudios sobre el aislamiento de bacterias patógenas como Salmonella y E. coli en carne de res y pollo en diversos Mercados de Managua, León y Chinandega y un Matadero. Se tomaron 599 muestras de carne de res en un matadero de la ciudad de Managua, el cual, fueron enviadas al IPSA para su análisis; 279 muestras de carne de res de un Mercado y un Supermercado de Managua; 70 muestras de pollo entero crudo de tres Mercados de Chinandega y tres de León. Las muestras fueron analizadas siguiendo el procedimiento estándar para Enterobacterias. De 599 muestras analizadas del Matadero, todas resultaron negativas a Enterobacterias. De 279 muestras analizadas, 23 resultaron positivas a E. coli (18/279 en Mercado y 5/279 en Supermercado). De las 30 muestras de pollo analizadas en los mercados de Chinandega, 8 resultaron positivas a Salmonella, a estas muestras se les realizó la serotipificación resultando, una muestra positiva a Salmonella serovar Paratyphi B, una a Salmonella serovar Typhimurium y 6 a Salmonella serovar Paratyphi A. De las 40 muestras de pollo analizadas en los mercados de León, 3 resultaron positivas a Salmonella, y los serovares encontrados fueron, una a Salmonella serovar Paratyphi B y dos a Salmonella serovar Paratyphi A. A estas muestras se les realizó el Antibiograma, resultando dos muestras resistentes a Cefoxitine, dos a Amoxicilina+Ácido Clavulánico, dos a Nitrofurantoína, dos a Ácido Nalidíxico, dos a Amoxicilina, una a Cloranfenicol y una a Trimethoprim sulfametaxazole. Por tanto, podemos decir que existe una brecha de contaminación en la cadena productiva de los alimentos, ya que la contaminación se evidencia en los puestos de distribución afectando la inocuidad de los alimentos.
Métodos numéricos como herramienta para el desarrollo de la asignatura mediciones
Authors: Rojas Acevedo Marcos Alfonso 
Published: September 2023

Si efectuáramos una encuesta entre los lectores para conocer la definición de lo que es me- dir encontraríamos que la mayoría de nosotros respondería con la definición que nos enseñaron desde la primaria “medir es comparar”. Ahora bien, el resultado de una comparación no es el número de veces que está contenida la unidad en la cantidad total de unidades que queremos determinar sino que el resultado lo podemos expresar por medio de los signos matemáticos menor, mayor o igual que con respecto a algo, por ejemplo a un patrón.
Con este artículo se trata de romper el esquema tradicional, según el cual, se pretende que el elemento básico de las mediciones es la comparación y no el conteo, no obstante, el principio fundamental de la construcción de los instrumentos de medición son los contadores, claro está que los comparadores sí se utilizan, pero solo para detener la cuenta. Este artículo presenta la forma como se desarrolla la asignatura de Mediciones Eléctricas en el grado oc- tavo de la especialidad de mecatrónica.
FIRST CASE REPORT OF ANCA-ASSOCIATED VASCULITIS AND ANTHRACOSIS COEXISTENCE
Authors: Dogan Emrah , Kandemir Ozan , Oral Tapan Özge , Tapan Utku , Olcay Sabri Serhan , Çelik Özgür İlhan , Mouline Doğan Marwa 
Published: September 2023

Anthracosis is a type of mild pneumoconiosis secondary to harmless carbon dust deposits. Although anthracosis was previously associated with inhaled coal particles, such as coal workers' pneumoconiosis, this hypothesis was later abandoned; pathology has been associated with inhaled dust particles. Our paper is the first case report of ANCA-associated vasculitis and anthracosis coexistence. In addition, it aims to highlight that histopathologically proven anthracotic granulomatous nodules can show high FDG uptake in PET/CT contrary to expectation. We present a case of a 73-year-old male with p-ANCA-associated vasculitis and anthracotic lung nodules accompanied by radiological and clinical findings. The patient got diagnosis with p-ANCA-associated vasculitis with serological and rheumatological tests. Atypically, the clinical findings of the patient were weak (No dyspnoea, cough or additional pulmonary complaints). Nodules were present on X-ray graphics and nodules’ contours were irregular on CT. On PET/CT, SUV values of the nodules were high [12 kBq/mL]. Histopathological specimens showed multiple lung granulomas including anthracosis particles. Until performing the biopsy, we could not exclude the possibility of malignancy. Conclusion: When lung involvement of vasculitis is superimposed by anthracosis, it can create granulomas with high SUV values. The relationship between anthracosis and parenchymal lung diseases is a current topic and many recently published papers are present on this subject. To the best of our knowledge, our paper is the first paper showing the relationship between parenchymal involvement of vasculitis and anthracosis in the literature. Environmental pollution and dust particles are the known reasons for anthracosis particles in the nodules. It is open to future research on whether air pollution triggers new atypical cases or not.
Pengawasan Pelaksanaan Kemitraan UMKM dan Usaha Besar: Perbandingan Pengaturan di Indonesia dan Malaysia
Authors: Ulil Albab S.H.S. , Widayanto Erdha , Sibarani Kevin B 
Published: September 2023

Pelaksanaan hubungan kemitraan antara UMKM dan usaha besar memungkinkan terjadinya kesenjangan posisi tawar. Hal tersebut justru dapat menghambat bagi perkembangan UMKM. Penelitian ini bertujuan untuk mengkaji pengawasan kemitraan UMKM dan usaha besar dengan membandingkan antara di Indonesia dengan Malaysia sebagai bagian anggota ASEAN yang telah membuat Cetak Biru Pengembangan UMKM. Dengan metode peneliitian yuridis normatif dengan jenis penelitian deskriptif analitis dan studi komparasi dengan menggunakan sumber data dari literatur. Hasil penelitian menunjukkan MyCC selaku otoritas persaingan usaha di Malaysia tidak secara khusus untuk melakukan pengawasan terhadap pelaksanaan perjanjian kemitraan, karena hukum persaingan usaha di Malaysia tidak mengatur dengan detail tentang perjanjian kemitraan sehingga kemitraan dianggap sama dengan perjanjian lainnya dalam konteks persaingan usaha. Pengawasan terhadap kemitraan UMKM di Indonesia lebih efektif karena adanya kewenangan KPPU dan kewajiban melaporkan perjanjian kemitraan yang dilakukan oleh UMKM dan usaha besar diwajibkan untuk dilaporkan instansi terkait dapat digunakan melakukan pencegahan terhadap potensi pelanggaran persaingan usaha.
Políticas públicas para mulheres: percursos educacionais e desafios para a qualificação profissional
Authors: Oliveira Evilma dos Santos , Pereira Jesana Batista , Coelho Karinne Oliveira , Oliveira Eliane dos Santos 
Published: September 2023

O presente texto apresenta o cenário das lutas travadas pelas mulheres na busca por políticas públicas, especialmente as que tratam de temas como educação, formação profissional e igualdade de gênero. Inicialmente são apresentadas as formas e concepções da educação destinadas as mulheres a partir do acesso à educação formal e na busca por uma formação para além da instrução doméstica nos diálogos com Scott(2013), Rosemberg (2013), e Bourdieu (2012).Em seguida são tratados os desafios e conquistas das mulheres na busca pela profissionalização por meio da análise das ações, planos e programas, voltados para inclusão social e para o pleno exercício da cidadania com destaque para a criação da Secretaria Especial de Políticas para as Mulheres e criação do Plano Nacional de Políticas para as Mulheres.
Hotel Mirah Bogor's Product-Based Branding Strategy
Authors: Putranto Diyan , Tri Astuti Marhanani , Sopyan Adi , Gayatri Anindita , Setyawati Barliani Dewi , Banundoyo Albertus 
Published: September 2023

Hotel occupancy rates fell to 12 percent during the height of the COVID pandemic. Bogor is a city of Meetings, Incentives, Conventions, and events (MICE), particularly for the hotel sector, and it is currently in a process of recovery following a pandemic. The public's altered behavior during the pandemic has influenced hotels' reassessment of their products. When it comes to the government sector, the usage of online and digital media has a profound impact on meeting attendees. Descriptive qualitative methodologies were used, specifically SWOT analysis, and data was gathered via a literature study and an examination of social media platforms. The findings indicate that a strategy to strengthen hotel branding in Bogor as a MICE hotel and leisure on weekdays as an alternative target group is required in order to meet the demands of potential customers. In the era following the pandemic, a good marketing strategy will require the creation of new products and services, as well as the introduction of innovative approaches to existing ones.Hotel occupancy rates fell to 12 percent during the height of the COVID pandemic. Bogor is a city of Meetings, Incentives, Conventions, and events (MICE), particularly for the hotel sector, and it is currently in a process of recovery following a pandemic. The public's altered behavior during the pandemic has influenced hotels' reassessment of their products. When it comes to the government sector, the usage of online and digital media has a profound impact on meeting attendees. Descriptive qualitative methodologies were used, specifically SWOT analysis, and data was gathered via a literature study and an examination of social media platforms. The findings indicate that a strategy to strengthen hotel branding in Bogor as a MICE hotel and leisure on weekdays as an alternative target group is required in order to meet the demands of potential customers. In the era following the pandemic, a good marketing strategy will require the creation of new products and services, as well as the introduction of innovative approaches to existing ones.
The Role of Job Satisfaction Mediation in Competence and Non-Financial Compensation on Employee's Work Performance of PT. PNM Probolinggo Branch
Authors: Jacklyn Edmonda Georgiene Deseriere  , Siti Safaria  
Published: September 2023

Role of job satisfaction mediation on competency and nonfinance compensation on work performance of employees of PT. PNM Probolinggo Branch. 100 employees of PNM Probolinggo Branch Area 1 Mekaar program. The sampling technique used the census method, the total were 100 employees. data analysis method using SEM and Smart PLS Software. It showed that competence affecting job satisfaction in the PNM Probolinggo branch area 1 of the Mekaar program. Nonfinance compensation affecting job satisfaction in the PNM Probolinggo branch area 1 of the Mekaar program. Competence affecting work performance in the PNM Probolinggo branch area 1 of the Mekaar program. Nonfinance compensation not affecting work performance in the PNM Probolinggo 1 branch area of the Mekaar program. Job satisfaction affecting work performance in the PNM Probolinggo branch area 1 of the Mekaar program
Factors Affecting the Performance of Employees: Analysis in Muhammadiyah Sukabumi University
Authors: Iqbal Noor  , Alhidayatullah  , Muhammad Abdul Aziz  , Muhammad Khairul Amal  
Published: September 2023

Leadership and organizational culture are important factors determining employee performance and ability to adapt to environmental changes. Phenomena that happened at the University of Muhammadiyah Sukabumi is employee work that is still not optimal. The problem studied from this study is how the description of the leadership and organizational culture of the University of Muhammadiyah Sukabumi. This study aims to find out and describe the influence of leadership and organizational culture on the work of employees of the University of Muhammadiyah Sukabumi, either simultan or partially. The data from this study are all employees of the University of Muhammadiyah Sukabumi which total of 250 people. The sampling technique in this study uses census study population techniques so that the entire population is used as a sample. The questionnaire method of data collection is employed, and multiple regression analysis with simultaneous testing and partial test hypothesis testing was the method of analysis used in this investigation. Leadership and organizational culture have a beneficial impact on employee performance, according to the partial variable results of the regression analysis. Leadership, which affects employee performance by 69.3%, is the dominant independent variable. The magnitude of the influence of the independent variable on the bound is 75.0% while the rest is as much as 25. 0% is influenced by other factors that are not studied such as salary and performance support
Cash Listing Assistance at Pom Mini Lina Sukma, Sukamara District, Central Kalimantan Province
Authors: Tamam Destamana Khairul 
Published: September 2023

Developments in the era of globalization depend heavily on the economic sector as a measure of success by the government. The role of society in national development, especially in economic development, is played by micro, small, and Medium Enterprises (MSMEs). The position of MSMEs in the national economy plays an important and strategic role. This condition is very possible because the existence of MSMEs is quite dominant in the Indonesian economy. MSMEs after the economic crisis, continues to increase from year to year. This also proves that MSMEs are able to survive in the midst of an economic crisis. What's more, we are facing the problem of fuel price inflation which greatly affects the economy.
The Influence of Celebrity Endorsements, Brand Image and Price Perceptions on Erigo Product Purchase Decisions by Students of the Faculty of Economics and Business UPN "Veteran" East Java
Authors: Widiyan Raisha Dellania , Aminah Siti 
Published: September 2023

Muhammad Sadad launched the local clothing brand Erigo in 2011. Erigo manufactures a variety of goods, including apparel, purses, jeans, and coats. This research attempts to ascertain how celebrity endorsers, brand perception, and pricing perception affect students at the Faculty of Economics and Business UPN "Veteran" East Java's choices to buy Erigo products. In this work, structural equation modeling (SEM) and the analytic program partial least squares (PLS) were used for data analysis. According to the study's findings, celebrity endorsements, brand image, and pricing perceptions all have a favorable and substantial impact on consumers' decision-making.
Edukasi Sertifikasi Self Declare Kepada Pelaku Usaha Mikro, Kecil Dan Menengah (UMKM) Di Kec. Genteng Kota Surabaya
Authors: Mardiyah Siti , Kunsah Baterun , Azizah Fitrotin 
Published: September 2023

Halal-H aram is the substance of the law and the needs of Muslims. Along with the development of products on the market, it is difficult to detect halal. The needs of halal products can be met by Micro Small Enterprises Menengah (MSMEs) kec. Genteng Surabaya, but do not have knowledge of halal certification and how to apply. Therefore, education about the halal self-declare certificate is needed facilitated by the SEHATI 22 program. The purpose of this activity is to increase the knowledge of MSMEactors. Roof tiles regarding halal certification self declare SEHATI 22. Educational activities are carried out by counseling methods through 3 stages, namely Coordination, Implementationn and Creation of a siHalal account. The success of activities is measured by indicators: 1. Participation of MSME actors in socialization; 2. Distribution of MSMEs in tile district; 3.Ownership of Business Parent Number (NIB); 4. Types of MSME products; 5. Ownership of siHalal account. The results of the activity describe the level of knowledge of MSMEs kec. Glightly by measuring the percentage of achievement of activity indicators:1. MSME participation in socialization activities 80%, 2. The distribution of MSMEs in 5 villages is 52% tile, 23% capacity, 7% finisher, 11% ketabang and 7% Kaliasin barong; 3.85% NIB ownership; 4. Types of MSME products 85% food and beverages; 5. 33% siHalal account ownership. Based on the results of the activity, it was concluded that there was an increase in the knowledge of MSMEs kec. Genteng about halal self-declare certification so that it has the potential to get halal certification through the SEHATI22 program, especially food and beverage products that already have NIB and siHalal accounts.