bluuebunny/crossref_metadata_2025_split huggingface dataset:
KINERJA INDIVIDU KEMAMPUAN TEKNIK PERSONAL DAN KINERJA KARYAWAN: EFEKTIVITAS SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING
Authors: Rachma Alfreda Divia , Astuti Sri Wibawani Wahyuning , Amalia Firda Ayu 
Published: January 2023

Abstract— The purpose of this study is to find out the influence between Individual Performance and Personal Engineering Capabilities on Employee Performance with the Effectiveness of Accounting Information System as Intervening Variable in BPKAD Blitar Regency. Accounting information system can be said to be effective depending on how well the user is able to use the application and know well what is contained in the system, therefore it takes individual performance and good personal engineering skills from employees. Individual performance and personal engineering capabilities are expected to encourage the performance of BPKAD employees in Blitar Regency through the effectiveness of accounting information system in carrying out the work that the organization charges them. The population in this study was 45 employees and a sample of 30 employees as respondents determined using purposive sampling method. The data collection in this study used questionnaires. The data was analyzed using Partial Least Square (PLS) assisted by the Smart PLS 3.0 application. The results of this study showed that individual performance and personal engineering capabilities had no effect on the effectiveness of BPKAD accounting information system in Blitar Regency. Individual performance has no effect on the performance of BPKAD employees in Blitar Regency. The ability of personal techniques and the effectiveness of accounting information systems affects the performance of BPKAD employees in Blitar Regency, it can be interpreted that the higher the ability of personal techniques and the effectiveness of information systems will improve the performance of BPKAD employees in Blitar Regency at work.
Keywords: Individual Performance; Personal Engineering Capabilities; Employee Performance; Effectiveness of Accounting Information System
PENGARUH FAKTOR DEMOGRAFI TERHADAP PENGETAHUAN WAJIB PAJAK NON KARYAWAN DI INDONESIA
Authors: Destyawan Muhammad , Hidayatulloh Amir 
Published: January 2023

Abstract— The Purpose of this study is to analyze the demographic factors that influence tax knowledge. The Population in this study is individual taxpayers in Indonesia. The sampling technique in this study uses purposive sampling, with criteria (1) individual non-employee taxpayers in Indonesia, and (2) having a taxpayer base number. Data collection in this study used a questionnaire with help of Google Form. Respondents in this study numbered 71 respondents who were dominated by male respondents (51 respondents), aged 25-34 years (35 respondents). Data analysis techniques in this study used multiple linear regression analysis with the help of SPSS tools. This study found that demographic factors that influenced tax knowledge were education level and income level. However, age and gender do not affect tax knowledge.

Keywords: Tax Knowledge, Age, Gender, Education Level, Income Level, Demographic Factors
FAKTOR INTERNAL ORGANISASI DAN PENCEGAHAN FRAUD PADA PENGELOLAAN WISATA MANGROVE DI MADURA
Authors: Khomsah Naqibati Rif'atul , Carolina Anita , Abrori Rian 
Published: January 2023

Abstract—This study aims to identify many factors that can influence fraud prevention in management of mangrove ecotourism in Madura. The population in this study was all management of mangrove ecotourism in Madura. This research uses quantitative methods with several independent variables, namely integrity, organizational culture, accountability and internal control systems, while the dependent variable is fraud prevention. This study uses primary data by distributing questionnaires to pokdarwis’s members and managed to obtain 161 respondents. Multiple linear regression analysis is used for data analysis The result indicates that organizational culture and internal control systems have a positive effect on fraud prevention. It is caused by the implementation of transparency through using information boards in tourism management has not been maximized. Different results are obtained in which integrity and accountability have no effect on fraud prevention. Pokdarwis’s members are always monitoring and formation of an organizational culture that is aware of fraud prevention actions are the reasons for its influence.

Keywords: Integrity; Organizational Culture; Accountability; Internal Control System; Fraud Prevention.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING
Authors: Effendi Bahtiar 
Published: January 2023

Abstract - Firm value is one of the measurements used to gain investor and creditor confidence. A high company value will make investors believe in investing their capital or investing in a company, because a high company value indicates good company performance and is a measure of the high level of shareholder prosperity indirectly. This study aims to determine whether there is an influence between earnings per share (EPS), capital structure, and dividend policy on firm value with company growth as an intervening variable. The companies studied are consumer goods companies listed on the Indonesia Stock Exchange in 2018 – 2021. This research is a quantitative study. The population in this study were consumer goods companies and the sample method used was purposive sampling. The data analysis technique used is descriptive statistics, multiple linear regression analysis, coefficient of determination (R2), partial test (t test) and simultaneous test using SPSS version 26.00. The results of the study found that earnings per share has a significant effect on firm value, dividend policy has a significant effect on firm value, capital structure has no effect on firm value, firm growth has no effect on firm value, and firm growth has no effect as an intervening variable. in influencing earnings per share, dividend policy, and capital structure on firm value.

Keywords: Firm Value; Earning Per Share; Capital Structure; Dividend Policy; Company Growth
ANTESEDEN DARI TEORI UTAUT DAN KONSEKUENSINYA (STUDI EMPIRIS PURCHASE INTENTION GENERASI Z)
Authors: Juniarty Juniarty , Gunawan Verrell Valentinus 
Published: January 2023

Abstract - With the huge number of social media accesses today, many people are trying to develop their marketing strategies by using social media to influence consumer buying interest through advertisements on social media. The research purpose was to see the impact of the antecedents of theory technology acceptance and use, planned behavior on media social advertising on buying interest of z generation in Jabodetabek who are active in the use of media social with a total sample of 161 respondents. The technique used for distributing questionnaires is by distributing questionnaires online using a Likert scale. The data was processed using the SmartPLS program. Based on the examination, concluded that Interactivity influences Purchase Intention, Interactivity influences Performance Expectancy, Interactivity influences Hedonic Motivation, Informativeness influences Purchase Intention, Perceived Relevance influences Purchase Intention, Perceived Relevance influences Performance Expectancy, Performance Expectancy has no influence on purchase intention, Hedonic Motivation has no impact on Purchase Intention, Habit does not influence Purchase Intention, and Informativeness has no impact on Performance Expectancy. This research provide information to companies or organizations about the influence of advertising on social media to improve their customers' buying interest. This research also gives some limitations and recommendations for future researchers so that they can conduct better analysis in the future.
Keywords: Hedonic Motivation; Interactivity; Perceived Relevance; Performance Expectancy; Purchase Intention
FINANCIAL PLANNING FOR MILLENNIALS AND GEN-Z (STUDY OF MILLENNIALS AND GEN-Z FINANCIAL BEHAVIOR)
Authors: Susanto Yosef Budi , Setiawan Johan , Ariyanto Stefanus 
Published: January 2023

Abstract - Covid19 pandemic made many people lose their jobs, and many have no enough savings, so that they had to reduce their living standards. This should not happen if they did financial planning. The aim of this research to look for factors affecting interest in financial planning adoption by Millennials and Z generation. Exploratory investigation is used to identify the research problem, objectives, and framework. Quantitative approach, is used to process data from 100 respondents, using SmartPLS to test the proposed hypothesis. The result shows that level of financial planning literacy and benefit expectancy, had a significant effect on the adoption of financial planning, and on the positive attitude towards financial planning. In addition, Millennials and Z have high enough expectations that financial planning will provide well-being; and there is no mediation effect of Attitude Towards Financial Planning. As a conclusion, Millennials and Generation Z have not done adequate financial planning to ensure to meet their future living needs, such as the need to marry, have children, buy a house, continue their education, and emergency funds. Financial planning literacy and the expectation of the benefits are the factors that most influence the adoption of financial planning by millennials and Generation Z.
Keywords: Financial Planning Literacy; Financial Health Examination; UTAUT; Social Influence; Facilitating Condition
BUSINESS DEVELOPMENT STRATEGY : QUANTITATIVE STRATEGIC PLANNING MATRIX (QSPM) PERSPECTIVES
Authors: Wahyuningtias Dianka , Meiryani Meiryani 
Published: January 2023

Abstract- King's Promotion Indonesia is a company engaged in international bag production services. This study uses a quantitative strategic planning matrix method by evaluating alternative options objectively, determining attractiveness, then deciding the best strategy. The purpose of this study is to analyze internal and external conditions of the company and formulate a business strategy in order to gain a competitive advantage for the company. The research method used in this research is descriptive qualitative method with the type of case study research. Data collection techniques using interviews, surveys and questionnaires conducted on related parties within the company. The data that has been obtained were analyzed using the grand strategy matrix and QSPM. The result of the grand strategy shows that the alternatives that can be applied by the company are market penetration and product development strategies. The results of this study provide alternative strategies, namely improving product quality, developing product variants and designs, and making market pricing strategies in the face of competition. The results of this study show consistency of resource-based theory which states that companies that can maintain its competitive advantage has the ability to create added value for stakeholders.
Keywords: Market Development, Product Development, Strategy Management, QSPM Matrix
VARIABEL YANG MEMPENGARUHI PERCEIVED VALUE DAN IMPLIKASINYA KEPADA INTENTION TO SUBSCRIBE; TELAAH PADA APLIKASI NETFLIX
Authors: Hosea Yonathan , Berlianto Margaretha Pink 
Published: January 2023

Abstract –Many industry in the world affected by Covid-19 pandemic,it can be seen from world gross domestic product that decreased, this event also affect Indonesia. Meanwhile there are industries that are not affected by this situation such as technology industries like movie apps. Netflix as one of the leading company in the world grow a lot during the pandemic, however Netflix is not the industry leader in Indonesia despite being the number one movie apps in the world and spectacular growth during the pandemic. This event can be caused by many factors such as the number of competitors for Netflix in Indonesia that offer different content, price, and free services. Therefore this research aim to explain factors that affect consumer intention to subscribe Netflix services in Indonesia. Seven hypotheses will be tested in this study and the data will be analyzed using a structural equation model (SEM). There are 164 samples gathered across Jabodetabek. Result of this study indicate that perceived cost has a negative influence where perceived enjoyment, perceived usefulness and perceived compatibility have a positive influence on intention to subscribe through perceived value meanwhile social influence also has a direct positive influence towards perceived value and intention to subscribe. All hypotheses are supported and can be used to explain consumer intention to subscribe Netflix streaming service and managerial implications will be discussed further in this study.
Keywords: Perceived Enjoyment; Perceived Usefulness; Perceived Compatibility; Perceived Price; Perceived Value; Intention to Subscribe; Social Inflluence
Bakuman Sebagai Simulakra Industri Komik Bagi Komikus di Indonesia
Authors: Park Johanes 
Published: January 2023

Bakuman adalah sebuah manga yang menceritakan 2 karakter utama bernama Moritaka Mashiro dan Akito Takagi yang bercita – cita menjadi mangaka dan penulis terkenal. Dalam manga Bakuman, perjalanan karir kedua karakter utama dari amatir sampai menjadi profesional diulas secara menarik sehingga menggugah pembaca untuk ikut menjadi mangaka (komikus). Penelitian ini bertujuan untuk mengetahui besarnya pengaruh manga Bakuman sebagai sebuah simulakra industri komik di Indonesia. Partisipan yang dipilih untuk mengetahui pengaruh manga Bakuman adalah 100 orang komikus digital di Indonesia (66 pria, 34 perempuan) yang berusia 19 sampai 39 tahun. Para komikus digital diajak untuk mengisi sebuah kuesioner yang disebarkan melalui sosial media. Partisipan komikus digital di Indonesia didapatkan melalui penelusuran komunitas komikus di sosial media dan daftar komikus resmi di LINE Webtoon serta Ciayo Comics. Pertanyaan yang ada di dalam kuesioner didasarkan dari analisis teks dengan takarannya melalui teori AIDA. Analisis teks mengacu kepada sikap karakter utama, standar kualitas karya yang dihasilkan, pencapaian yang diraih karakter utama, pola kerja komikus,dan keadaan industri yang ada di dalam manga Bakuman. Dari penelitian ini terlihat bahwa setelah membaca manga Bakuman, para pembacanya tergerak untuk menjadi komikus dengan membuat dan menerbitkan komik di Indonesia. Para komikus digital di Indonesia terbukti cukup terinspirasi membuat komik dari manga Bakuman sehingga bayangan keadaan ideal dari kultur komik Indonesia juga mengacu pada keadaan yang ada di dalam manga Bakuman.
Kata Kunci: manga; bakuman; komikus; indonesia; simulakra; media
The Influence of Parenting and Peer Groups to Social Capital
Authors: Dianah Lili 
Published: January 2023

AbstractThis study aims to measure and analyze the effect of parenting patterns of parents and peer groups on social capital. This study uses a quantitative approach and survey methods. The research sample consisted of 400 respondents from 16 public junior high schools in West Bandung Regency. The sample that became the object of the study was made up of 8th-grade students. The sample was drawn using stratified random sampling. The results showed that the parenting patterns of parents and peer groups had a positive and significant effect on students' social capital. Parenting patterns influence social capital by 20%. Social capital has a 25% influence. Taken together, the parenting styles of parents and peer groups influence capital by 47% and social impact by 53%, after the influence of other factors. Peer group characteristics had the most impact on social capital in this study. The inference is that enlarging a student's peer group can boost their social capital. Keywords: Parenting Patterns of Parents, Peer Group, Social Capital AbstrakPenelitian ini bertujuan untuk mengukur dan menganalisis pengaruh pola asuh orang tua dan kelompok teman sebaya terhadap modal sosial. Penelitian ini menggunakan pendekatan kuntitatif dan metode survai. Sampel penelitian sebanyak 400 responden dari 16 SMP Negeri di Kabupaten Bandung Barat. Sampel yang menjadi objek penelitian adalah siswa kelas 8. Penarikan sampel dilakukan secara Stratified random sampling. Hasil penelitian menunjukkan bahwa pola asuh orang tua dan kelompok teman sebaya berpengaruh positif dan signifikan terhadap modal sosial siswa. Pola asuh orang tua memiliki pengaruh terhadap modal sosial sebesar 20%. Kelompok teman sebaya memiliki pengaruh terhadap modal sosial sebesar 25%. Secara bersama-sama, pola asuh orang tua dan kelompok teman sebaya ini memiliki pengaruh terhadap modal sosial siswa sebesar 47% dan sisanya 53% dipengaruhi faktor lain. Dalam penelitian ini variabel kelompok teman sebaya memiliki pengaruh paling besar terhadap modal sosial. Implikasinya bahwa modal sosial siswa dapat ditingkatkan dengan meningkatkan kelompok teman sebaya. Kata Kunci: Pola Asuh Orangtua, Kelompok Teman Sebaya, Modal Sosial.
Level of Competency of Graduates of the Special Science Campus Teacher Education Institute
Authors: Yakob Faridah , Hong Lee Leh 
Published: January 2023

Standard Guru Malaysia merupakan piawaian yang menggariskan kompetensi professional yang patut dicapai oleh guru,dan keperluan yang patut disediakan oleh agensi dan institusi latihan perguruan bagi membantu guru-guru mencapai tahap kompetensi yang ditetapkan. Kajian ini dijalankan untuk meninjau tahap kompetensi pelajar Ambilan Jun 2018 yang baharu menamatkan pengajian mereka selama lima (5) tahun di IPG Kampus Ilmu Khas, Kuala Lumpur . Sampel kajian terdiri daripada 85 orang pelajar yang telah mengikuti pengajian dalam bidang pengkhususan Pendidikan Khas (Masalah Pembelajaran, Masalah Penglihatan, Masalah Pendengaran), Pendidikan Muzik, Pendidikan Jasmani dan Kesihatan. Kajian ini menggunakan pendekatan kuantitatif menggunakan Senarai Semak Kompetensi Diri (SSKD) SGM 2.0. Dimensi Kompetensi dalam Kerangka SGM 2.0 menjadi rujukan utama dalam kajian ini. Dapatan kajian menunjukkan bahawa secara keseluruhannya tahap kompetensi keseluruhan domain SGM 2.0 pelajar PISMP Ambilan Jun 2018 IPGKIK berada pada min=3.0 (SP=0.78). Ini menunjukkan bahawa pelajar telah berjaya mencapai standard kompetensi SGM 2.0 dalam keempat-empat domain SGM 2.0 iaitu orientasi ilmu, orientasi ilmu, instruksional, pelibatan komuniti dan kualiti peribadi. Walaupun min keempat-empat domain mencapai standard kompetensi SGM 2.0, didapati bahawa min bagi domain orientasi ilmu adalah 2.95 dan min bagi domain instruksional adalah 2.98 berbanding dengan domain pelibatan komuniti iaitu min 3.00 dan domain kualiti peribadi dengan min 3.08. Pengkaji juga mencadangkan bahawa IPGM terus merancang dan menambahbaik program yang ditawarkan dengan mengambilkira cabaran masa kini untuk membangunkan generasi pelajar yang dapat menghadapi dan menangani cabaran-cabaran baharu terutamanya dalam era revolusi informasi abad ke-21 agar dapat menghasilkan bakal guru yang kompeten dan berjiwa pendidik serta menepati standard SGM 2.0.
SPECTRUM OF CLINICAL MANIFESTATIONS, AUTOANTIBODIES AND LEVELS OF INFLAMMATORY MARKERS IN MEN WITH SYSTEMIC LUPUS ERYTHEMATOSUS
Authors: Iaremenko O.B. , Koliadenko D.I. 
Published: January 2023

Relevance. The proportion of men among patients with systemic lupus erythematosus (SLE) is only 4-22%, but possible differences in the context of the clinical course and prognosis of the disease in this group of patients require more detailed study.
Objective: to assess the spectrum of clinical manifestations, autoantibodies and the level of inflammatory markers in men with SLE.
Materials and methods. 371 patients with SLE were examined, including 321 women (86.5%) and 50 men (13.5%). Clinical data, SLEDAI index and SLICC/DI damage, levels of inflammatory markers (erythrocyte sedimentation rate, C-reactive protein) and spectrum of specific autoantibodies (antibodies to dsDNA, Sm, Ro/SSA, La/SSB, RNP, antiphospholipid antibodies) were evaluated.
Results. Alopecia (18.0% vs 33.0%; p=0.036) and arthralgia (22.0% vs 40.0%; p=0.016) were significantly less common in men with SLE. In contrast, nephritis with nephrotic syndrome was more than three times more common in male SLE patients (14.3%) than in women (4.1%; p=0.032). There was also a difference in the frequency of serositis: men were significantly more likely to have pleurisy (36.7%) than women (21.6%; p=0.044). Nervous system involvement was less common in men (12.0% vs 29.6%; p=0.007), as well as Raynaud's syndrome (16.0% vs 29.8%; p=0.05) and Sjogren's syndrome (0% vs 8.0%, p=0.023) compared with women. However, trophic ulcers were three times more common in men with SLE (14.3% vs 3.5%; p=0.019). Involvement of the mononuclear phagocyte system, heart, lungs, constitutional symptoms, antiphospholipid syndrome, hematological manifestations did not differ significantly between the representatives of both sexes. There were also no gender differences in SLEDAI indices and SLICC damage, erythrocyte sedimentation rate, C-reactive protein, C3, C4 complement levels. Antibodies to Ro/SSA were significantly less common in male SLE patients than in women (23.1% and 58.5%, respectively, p=0.033).
Conclusions. Men with SLE are less likely to have alopecia, arthralgia, Raynaud's syndrome, nervous system involvement and Sjogren's syndrome than women. However, males with SLE are more likely to have kidney disease with nephrotic syndrome, pleuritis and trophic ulcers. Presence of anti-Ro/SSA antibodies in men with SLE is less common than in women.
THE ROLE OF ANTIFUNGAL THERAPY IN THE TREATMENT OF ATOPIC DERMATITIS IN CHILDREN
Authors: Mozyrska O.V. 
Published: January 2023

Relevance. Atopic dermatitis (AD) is a common multifactorial disease in which allergens from the yeast Malassezia can worsen the severity of the disease. Local application of antimycotic drugs can reduce the allergen load on the skin and improve its condition.
Objective: The aim of this study was to evaluate the effectiveness of ketoconazole 2% cream in the treatment of AD in children as an additional therapy, and the effect of sensitization to Malassezia and polymorphism rs7309123 in the Dectin-1 gene on the effectiveness of treatment.
Materials and methods. 54 patients with atopic dermatitis aged 6-18 years were included in the study. Patients were randomized into two groups: a group receiving ketoconazole cream 2% (n=28) and a control group (n=26). Specific IgE to Malassezia was analyzed in 28 patients of the main group. Genotyping of the rs7309123 polymorphism in the Dectin-1 gene was performed in a group of patients using real-time PCR. Atopic dermatitis disease activity was evaluated before and after treatment using the SCORAD.
Results. Improvement was observed in both groups of children in 3 weeks after treatment (p<0,001). Children who received ketoconazole in addition to therapy had significantly better dynamics of the severity indicator, compared to the control group (W=465,0, p<0,001). The rs7309123 polymorphism in the Dectin-1 gene affected the effectiveness of treatment: ΔSCORAD in the subgroup of children with the CC and CG genotypes was significantly higher than in the subgroup of children with the pathological GG genotype (20,2±11,5 and 13±6,5, respectively, T=2,12, p=0,044).
Conclusion. This study demonstrated the effectiveness of ketoconazole in the treatment of atopic dermatitis as an additional therapy.