bluuebunny/crossref_metadata_2025_split huggingface dataset:
Determinan Nilai Perusahaan Pada Perusahaan Sektor Property yang Terdaftar Di BEI Periode 2017-2021
Authors: Musthofa Rizal Hanif , Titisari Kartika Hendra , Siddi Purnama 
Published: September 2023

The property sector industry is one of the industries that is useful for the activities of the Indonesian people, because this industrial sector has investment value that is quite attractive, it is assessed that the changes are constant or consistent and can increase the value of the company. This observation intends to investigate the effect of profitability, capital structure, debt policy, and company size on firm value in companies with the aim of providing empirical evidence regarding profitability, capital structure, debt policy, and company size in projecting firm value through testing of each variable. The objects of this observation are property sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample selection method used was purposive sampling of 15 companies. The type of analysis performed on this observation is a multiple linear regression model whose observations show that 1) profitability affects firm value, 2) capital structure has no effect on firm value, 3) debt policy affects firm value, and 4) size company effect on firm value.
Keywords: Profitability, Capital Structure, Debt Policy, Firm Size, Firm Value
Pengaruh Leverage, Likuiditas, Struktur Modal Dan Ukuran Perusahaan Terhadap Kinerja Keuangan
Authors: Oktaviyana Devi , Titisari Kartika Hendra , Kurniati Sari 
Published: September 2023

The company's financial performance is used to measure the level of success in running a business to gain profit. This study aims to examine and analyze the effect of leverage, liquidity, capital structure and company size on financial performance. The population used is manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for 2017-2021. Sampling by purposive sampling technique based on predetermined criteria. The method used is a quantitative method using secondary data in the form of the company's annual financial statements. In this study, 31 companies were sampled and the observation period was from 2017 to 2021. Multiple linear analysis was used in the data analysis process. The findings of this study indicate that firm size and leverage have an effect on financial performance. While those that do not affect financial performance are liquidity and capital structure. Various parties can use this research as material for consideration in assessing factors that can affect a company's financial performance as well as material for consideration by investors in making investment decisions.
Keyword: Leverage, Liquidity, Capital Structure, Company Size, Perfomance Finance
Anteseden Kepuasan Dan Loyalitas Toko Src Dalam Melakukan E-B2b Pada Mitra SRC Melalui Aplikasi Ayo Src Toko Di Pulau Lombok
Authors: Rahmadita Nisrina Arieza 
Published: September 2023

Grocery stores have the opportunity to utilize technology as a means to support their business processes. Apart from being used to market products, technology with several application features is used to help grocery stores run their business operations, such as shopping at their grocery stores online, such as what AYO SRC Toko does. The purpose of this study was to look at and analyze the effect of e-loyalty programs and e-service quality on e-loyalty through e-satisfaction on the e-B2B application of the AYO SRC Toko on Lombok Island. The type of research used is quantitative in the form of conclusive - descriptive with online questionnaire distribution methods. Questionnaires were given to SRC store operators on Lombok Island who had conducted e-B2B for the last six months. The sampling technique used in this study is non-probability sampling with the category of convenience sampling. The analysis was performed using the Partial Least Square (PLS) model. This research is expected that PT. SRCIS knows the factors that influence application user satisfaction and loyalty so that it can increase competitive advantage and strategic decision making. The findings of this study are that e-Service Quality has a significant positive effect on e-Satisfaction and e-Loyalty both direct and indirect, and conversely, the e-Loyalty Program has no effect on e-Satisfaction and e-Loyalty both direct and indirect. Managerial implications are aimed at AYO SRC Toko, e-B2B business people or those who want to set up similar e-B2B applications.
Keywords: e-B2B; e-loyalty; e-loyalty program; e-satisfaction; e-service quality
Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Sektor Aneka Industri
Authors: Alazis Ikhsan Galih , Dewi Riana Rachmawati , Chomsatu Yuli 
Published: September 2023

Delays in auditing financial reports within companies can be a cause of overall delays in issuing company reports, but audits will be necessary to ensure the accuracy and transparency of financial reports published by companies. Many factors trigger the emergence of audit delay. So researchers want to learn more about the effect of variables profitability, solvency, company size, audit opinion, and auditor reputation on audit delays. The researcher chose the population in manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange (IDX) 2019-2021. The data analysis technique in this research is multiple linear regression. Sampling method with purposive sampling with the number of samples used 93 companies that have complied with the sampling. This study proves that profitability, company size, audit opinion affect audit delay while solvency and auditor reputation do not affect audit delay.
Keywords: Profitability, Solvency, Company Size, Audit Opinion, Auditor Reputation, Audit delay.
Analisis Faktor-Faktor Yang Menyebabkan Kredit Bermasalah Pada PT. BPR Arthaguna Mandiri Kantor Pusat Gadobangkong
Authors: Rahayu Dini , Yuniarti Rita 
Published: September 2023

This study aims to determine the factors that cause non-performing loans at PT. BPR Arthaguna Mandiri. The method used in this research is descriptive with a qualitative approach. Secondary data collection was obtained from documented sources in the company, namely financial reports, and primary data was obtained from the first source, namely through observation and interviews. The population in this study were 20 credit officers of PT. BPR Arthaguna Mandiri and 15 samples representing credit officer employees. The results showed that the factors causing problem loans at PT. BPR Arthaguna Mandiri which dominates is caused by internal factors where there are deviations from credit granting procedures, inaccurate analysis of the elements and principles of lending and weak supervision of credit granting procedures and oversight of debtors. External factors that cause non-performing loans lie in the use of weak bank supervision by debtors, and the debtor's business sector is unable to generate long-term profits.
Keywords: Troubled Loans, Credit Granting Procedures, Rural Banks
Pengaruh Ukuran Dewan Komisaris, Ukuran Dewan Direksi, Ukuran Perusahaan, Kepemilikan Institusional, Dan Komisaris Independen Terhadap Kinerja Keuangan
Authors: Haryani Novta Indra , Susilawati Clara 
Published: September 2023

The purpose of this study was to determine the effect of board of commissioners size, board of directors size, company size, institutional ownership, and independent commissioners on financial performance. The research method used is multiple linear regression, the study population is a manufacturing company listed on the Indonesia Stock Exchange in 2019-2021, the sampling method used is purposive sampling and it is known that the research sample is 171. The results show that the size of the board of commissioners, the size of the board directors, company size, institutional ownership, and independent commissioners on financial performance have a positive and significant impact on financial performance. For future researchers who wish to conduct further research related to financial performance, it is better to use a longer entire period so that the results of this study will be better.
Keyword : Board of Commissioners, Board of Directors, Company Size, Institutional Ownership, Independent Commissioner, Financial Performance.
Analisa Fiskal di Provinsi Jawa Barat Periode 2019-2021
Authors: Mutholib Abdul , Apriliani Selly , Digdowiseiso Kumba 
Published: September 2023

ABSTRACT
The requirement to implement regional autonomy and fiscal decentralization is a good regional fiscal health condition. This study took a sample of districts / cities in West Java Province in the period 2019 - 2021 to be analyzed using the Fiscal Health Index. The research method uses a quantitative descriptive study and as the unit of analysis sets all districts / cities. The fiscal health condition of each Regency / City in the West Java Province region before and during the Covid-19 pandemic can be described through the results of the analysis. From the measurement of each indicator, it can be seen that the regions with good financial health conditions are Pangandaran Regency, Majalengka Regency, Cirebon City, and Banjar City. The financial condition of Pangandaran Regency is relatively stable, even though the two years of the Covid-19 pandemic have not experienced significant shocks. Likewise with Majalengka Regency, although the index fell at the beginning of the pandemic (2019, and 2020), in 2021 the index increased significantly. On the other hand, the financial health conditions that are classified as poor are Cianjur, Karawang, and West Bandung. These three regions have a financial condition index far from other regions. In 2019, West Bandung Regency and in 2021 Cianjur Regency are the regions with the lowest index while in 2020 the lowest is Karawang Regency.
Keywords: Regional Fiscal Health, Fiscal Decentralization, Financial Independence, Financial Flexibility, Service Solvency
Analisis Fraud Pentagon Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021)
Authors: Kamalia Ulfa Nur Diana 
Published: September 2023

This study examines the effect of financial targets, nature of the industry, change in auditor, change of directors, and frequent number’s of CEO on fraudulent financial reporting. The populationHused is a manufacturing companyIthat has been listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The data collection technique used in this study used a purposive sampling method with a sample of 65 companies. Data analysis method used in this study were descriptive statistical analysis and logistic regression analysis using SPSS 21. The results of this study indicate that financial targets have a significant positife effect on fraudulent financial statements. Nature of the industry and change of directors don’t have a significant positife effect on fraudulent financial statements. changes in auditors and frequent number’s of CEO don’t have a significant negative effect on fraudulent financial statements.
Keyword : fraud pentagon, fraudulent financial statements
Pengaruh Efisiensi Biaya Bahan Baku, Efisiensi Biaya Tenaga Kerja Langsung, Dan Efisiensi Biaya Overhead Pabrik Terhadap Rasio Profit Marjin Pada Pt Cipta Karya Utama Medan
Authors: Evadine Rebecca , Silalahi Harlen , Silalahi Dumariani , Barus Berlin 
Published: September 2023

The purpose of this study was to determine and analyze the effect of raw material cost efficiency, direct labor costs, and factory overhead efficiency on the profit margin ratio at PT Cipta Karya Utama in 2017-2021. The sampling technique of this study used saturated sampling with multiple linear regression analysis methods. The results showed that simultaneously the efficiency of raw material costs, direct labor costs, and factory overhead efficiency had a positive and significant effect on the profit margin ratio. While partially direct labor costs and factory overhead efficiency have no effect on the profit margin ratio. The test results for R Square is 0.207 which means 20.7% of the variation in the profit margin variable which can be explained by the independent variables of raw material cost efficiency, direct labor cost efficiency and factory overhead efficiency.
Keywords: Raw Material Cost Efficiency, Direct Labor Cost, Factory Overhead Efficiency, Profit Margin Ratio
PENERAPAN MEDIA PEMBELAJARAN BIANGLALA PADA PEMBELAJARAN MATEMATIKA KELAS III SD NEGERI 4 SRIKATON
Authors: Anggraini Rini , Adha Idul , Sofiarini Andriana 
Published: September 2023

Penelitian ini bertujuan untuk mengetahui hasil belajar matematika siswa kelas III SD Negeri 4 Srikaton setelah diterapkan media bianglala secara signifikan tuntas dan aktif. Penelitian yang dilakukan disini adalah jenis penelitian eksperimen berbentuk one group pre-test dan post-test design. Penelitian ini penulis lakukan di SD Negeri 4 Srikaton. Populasi dan sampel yang digunakan pada penelitian ini adalah Siswa Kelas III di SD Negeri 4 Srikaton, disini peneliti menggunakan teknik sampling jenuh dimana pada sampel ini merupakan semua anggota populasi digunakan sebagai sampel. Dalam pengumpulan data yang dibutuhkan penulis menggunakan teknik tes yang berupa soal, dan observasi. Dengan hasil perhitungan diperoleh (15,24) > (1,64), sehingga dalam hal ini Ho ditolak dan Ha diterima. Maka dari itu hipotesis yang diajukan dalam penelitian ini dapat diterima kebenarannya, artinya media pembelajaran bianglala dapat menuntaskan hasil belajar dan meningkatkan keaktifan siswa pada pembelajaran matematika kelas III SD Negeri 4 Srikaton.
Cervical disc arthroplasty for magnetic resonance–evident cervical spondylotic myelopathy: comparison with anterior cervical discectomy and fusion
Authors: Ko Tsai-Tzu , Wu Ching-Lan , Chang Hsuan-Kan , Chang Chih-Chang , Kuo Yi-Hsuan , Yeh Mei-Yin , Kuo Chao-Hung , Ko Chin-Chu , Fay Li-Yu , Tu Tsung-Hsi , Huang Wen-Cheng , Wu Jau-Ching 
Published: September 2023

OBJECTIVE
Anterior cervical discectomy and fusion (ACDF) is a standard surgical approach for cervical spondylotic myelopathy (CSM) caused by disc herniations. Although cervical disc arthroplasty (CDA) has become, in the past decade, a viable alternative to ACDF in selected patients, the differences among patients with CSM treated with CDA and ACDF remain elusive. The effectiveness of motion preservation devices in CSM is also unclear.

METHODS
Adult patients who underwent 1- or 2-level CDA or ACDF between 2007 and 2021 were retrospectively reviewed. Patients whose preoperative T2-weighted MRI demonstrated increased intramedullary signal intensity (IISI) were included and analyzed for the following: comparison of the length of IISI on pre- and postoperative MR images as well as range of motion (ROM) at the indexed levels between the CDA and ACDF groups. Measurement for clinical outcomes included the visual analog scale (VAS) of the arm and neck, the Neck Disability Index, and modified Japanese Orthopaedic Association scores. Perioperative clinical data were also compared between the two groups.

RESULTS
A total of 122 patients were allocated to the CDA group and 108 to the ACDF group, with mean follow-ups of 46.6 and 39.0 months, respectively. Patients in the CDA group were younger than those in the ACDF group (47.64 ± 12.40 vs 61.73 ± 12.25 years, p < 0.001) (mean ± SD). The ACDF group had more 2-level surgery compared to the CDA group (p = 0.002). Both groups had significant regression of IISI on postoperative MRI compared to that of preoperative imaging (CDA: 1.23 ± 0.84 to 0.28 ± 0.39 cm; ACDF: 1.07 ± 0.60 to 0.37 ± 0.42 cm; both p < 0.001). The decrease in the length of IISI was similar between the two groups (p = 0.058). The postoperative ROM was well preserved in the CDA group (superior to ACDF, which yielded minimal ROM postoperatively). Both the CDA and ACDF groups demonstrated improvement in Neck Disability Index and modified Japanese Orthopaedic Association scores at 24 months postoperatively. The CDA group had significant improvements on VAS scores, whereas the improvement did not reach significance for the ACDF group at 24 months postoperatively.

CONCLUSIONS
Significant shortening of IISI on T2-weighted MRI was demonstrated after both CDA and ACDF. At 24 months postoperatively, all clinical outcomes demonstrated improvement after both strategies, except that the VAS score was not significantly improved for ACDF. Therefore, CDA is a safe and effective option for patients with MR-evident CSM.
Does hinge sidedness influence laterality of C5 palsy after expansile open-door cervical laminoplasty?
Authors: Levi David J. , Brusko G. Damian , Levi Allan D. , Wang Michael Y. 
Published: September 2023

OBJECTIVE
Cervical expansile open-door laminoplasties (EOLPs) have an open side and a hinge side, with the open side being bridged by grafts or miniplates. The authors explored the possibility that the open-door side might have a greater incidence of C5 palsy due to a greater stretch of the ipsilateral C5 nerve root.

METHODS
This study was a retrospective review of prospectively collected data over a period of 25 years specifically assessing surgical complications. Included were patients who underwent EOLP for myelopathy, radiculopathy, or mild central cord injuries (American Spinal Injury Association Impairment Scale [AIS] grade D). Exclusion criteria included preexisting C5 weakness; patients with AIS grade A, B, or C injury; and added instrumentation or additional surgical procedures. Patients were monitored postoperatively for C5 palsy or any other complications. A comparison group included patients who underwent cervical laminectomy and fusion (CLF).

RESULTS
A total of 327 laminoplasties were collected, and 31 patients were excluded because of severe spinal cord injury (AIS grades A–C), 3 for preoperative C5 weakness, and 21 for instrumentation or additional surgical procedures. Thus, 272 patients were analyzed with a mean age of 59.9 years (range 22–88 years). Diagnoses at presentation were cervical myelopathy (84.1%), central cord syndrome (7.2%), cervical myeloradiculopathy (3.4%), ossification of the posterior longitudinal ligament (1.9%), and other (3.4%). The most common complications were C5 palsy (n = 7, 2.6%) and wound infection (n = 7, 2.6%). Of the 7 cases of postoperative C5 palsies in this study, 6 occurred on the side of the open door. Of the C5 palsies, 2 were mild, 3 were moderate, and 2 were severe. Two of the 7 C5 palsies had a delayed (> 24 hours) onset. The C5 palsy incidence after CLF was 2.7% with no side preference.

CONCLUSIONS
C5 palsy after cervical decompression for myelopathy is a known occurrence, with a rate of 2.6% in the current study. The authors found that C5 palsies more commonly occur on the open side of the laminoplasty. This could be due to a greater manipulation of the nerve root on the side of the open door or greater stretch of the C5 root on the open-door side. If clinical symptoms and anatomical stenosis are symmetric, the authors recommend creating the laminoplasty hinge on the patient’s dominant side to minimize potential loss of dominant proximal arm function.
ENGINEERING OF WATER PROTECTION ZONES AS A PRIMARY MEASURE TO CONSERVE WATER BODIES
Authors: Mykhailyk Olha 
Published: September 2023

The shortage of clean water is one of the biggest threats facing our society today. In order to improve the deteriorating modern state of the river ecological systems of Ukraine, it is necessary to start with the professional organization of water protection zones and coastal protection strips. The protection and preservation of coastal areas directly affects the improvement of the state of the water area, because the reservoir with its coastal zone constitutes an interconnected river ecological system. All protection, revitalization, and engineering measures to improve the condition of the reservoir and the coastal area have the expected result in the case of covering the entire river basin.
Engineering measures for arranging water protection zones are considered. The importance of the professional organization of water protection zones of coastal areas for the protection and revitalization of river ecological systems is indicated. Emphasis is placed on phytoremediation measures as the optimal solution for the restoration of natural complexes.
Having professionally selected the composition and size of plant communities, it is possible to reduce the impact of adjacent territories on the river, retain a significant share of wastewater, slowing down its speed by almost 10 times, prevent soil erosion, siltation of the stream, increase the water content of the river, etc. Taking into account the specific needs of each river, available plots of land and features of the territory, phytomelioration works are carried out in a wide range: from shore fortification with individual trees or shrubs, the creation of forest strips, to planting and planting trees on large areas. Phytomeliorative works should be aimed at restoring the optimal ratio of natural and anthropogenically altered landscapes.
To preserve water resources, it is necessary, first of all, to strengthen the regime of water protection zones. In the coastal areas, forest plantations and meadows, wetlands and arable land should be optimally combined. Streamlining of rivers with the use of modern methods of management, protection and restoration of their water resources allows creating favorable conditions for the formation of an ecologically safe state of the river and its basin.
MASS RESIDENTIAL CONSTRUCTION AS AN ELEMENT OF CRISIS ARCHITECTURE
Authors: Holyk Jolana , Bagrij Nataliia , Vantyukh Diana 
Published: September 2023

The world's population loses their homes due to natural disasters and wars every year, many international organizations have been created to eliminate such consequences. Architects as volunteers also make efforts to design typical low-cost mass housing., there is a concept of crisis architecture to denote this phenomenon. Its feature is the fastest possible reconstruction of housing for people in disaster zones. The next term discussed in the article is urbicide, the purposeful destruction of cities caused by wars, terrorist attacks, and other aggressive actions that we have in Ukraine today.
The purpose of the article is to reveal the features of mass housing architecture in its relationship with crisis phenomena and urbicide in society. For this purpose, the possibility of reconstruction, reconstruction and development of the architectural and urban structure of cities in the post-crisis period is considered. The features of the crisis architecture of countries and cities affected by wars, as well as floods, fires and other natural disasters (Rotterdam, Hiroshima, Bismaya, Skopje) are analysed. Foremost, the restoration of the engineering infrastructure was observed. Work on solving the housing problem consisted in the repair of damaged buildings, the reconstruction of large apartments into small apartments and the construction of typical temporary low-rise buildings 3 available raw materials. Unified 4-5- story series of economy houses were popular in post-war France, Hungary, Slovakia and other countries. Disadvantages of such housing include chaotic construction, simplification of architectural solutions, lack of individual stylistic features. Later, the temporary residential quarters were dismantled. At the same time, a significant part of such panel houses remains inhabited even in our time.
Ukraine was significantly affected by the Second World War. Mass construction according to typical projects took place in the 60s, as a result of which about 23% of the country's housing stock has physical and moral deterioration. In view of the military actions, it is extremely important to use the international experience of rebuilding cities, to carefully approach the selection of projects, focusing on the economic component, the safety of residents and high-quality architectural solutions.