bluuebunny/crossref_metadata_2025_split huggingface dataset:
Understanding Introductory Accounting: Locus, Emotion, Learning, and Interest Nexus
Authors: Auliyah Dwi , Hermawan Sigit 
Published: January 2023

This study investigates the influence of locus of control, emotional intelligence, and the learning process on the understanding of introductory accounting courses, while also exploring the moderating role of interest in learning. A nonprobability purposive sampling method was employed to gather responses from 131 accounting students enrolled in the fourth semester of 2019 at Muhammadiyah University of Sidoarjo. The collected data was analyzed using a data quality test and Moderated Analysis Regression (MRA) with SPSS version 18 for Windows. The findings reveal that locus of control, emotional intelligence, and the learning process positively and significantly affect the understanding of introductory accounting courses. However, interest in learning was found to have no moderating effect on the influence of locus of control or emotional intelligence, while it did moderate the influence of the learning process. These findings contribute to the understanding of the factors impacting the comprehension of introductory accounting courses, emphasizing the importance of locus of control, emotional intelligence, and the learning process, as well as the role of interest in learning in the educational context.
Highlights:

The study examines the impact of locus of control, emotional intelligence, and the learning process on understanding introductory accounting courses.
It investigates whether interest in learning moderates the relationship between these factors and comprehension of the subject.
The findings highlight the significance of locus of control, emotional intelligence, and the learning process in enhancing the understanding of introductory accounting courses, emphasizing the role of interest in learning as a moderator.

Keywords: Locus of Control, Emotional Intelligence, Learning Process, Interest in Learning, Introductory Accounting Courses.
The Effect of Audio Visual Learning Media on Student Learning Outcomes in Thematic Learning Theme I "Life in harmony" Subtheme 1 "Life in harmony at home"
Authors: Fika Kiki Yunis , Dr. Ida Rindaningsih, M.Pd  
Published: January 2023

This study aimed to examine the influence of audio-visual learning media on the learning outcomes of second-grade students in thematic learning at MI Darussalam Keboguyang, specifically focusing on the theme "Living in harmony" with the sub-theme "Living in harmony at home." The research utilized a quantitative experimental design known as the One Group Pretest-Posttest. The sample consisted of 30 students selected through purposive sampling. Data analysis involved a simple linear regression test conducted using SPSS 20 for Windows. The results revealed a significant positive effect of audio-visual learning media on the learning outcomes of second-grade students. The level of influence was determined to be 22.4%, indicating a fairly good impact based on the N-Gain test, which yielded a score of 62.7%. Overall, the findings support the effectiveness of audio-visual learning media in improving student learning outcomes in thematic learning.
Highlights:

The use of audio-visual learning media significantly improves student learning outcomes.
Thematic learning in the context of "Living in harmony" at MI Darussalam Keboguyang.
The study employs a quantitative experimental design to analyze the impact of audio-visual learning media on student learning outcomes.

Keywords: audio-visual learning media, student learning outcomes, thematic learning, MI Darussalam Keboguyang, quantitative experiment
The Relationship between Self-Control and Students' Compliance Behavior on Senior High School
Authors: Rahayu Dita , Rusyid Affandi Ghozali 
Published: January 2023

The purposeofthispaper is todeterminetherelationshipbetweenself-controlandmeeting the needs of students with school organizations atSMK X Pandaan, where there are problems due to lack of school organization. The population used in this study was 270 while the sample of this study was 152 students who were carried out at SMK X Pandaan. In determining the subject with the stratified random sampling technique, two psychological scales with the Likert scale model were used to collect data in this study, namely the self-control scale of the behavioral scale of compliance with school rules. Data analysis was performed using the statistical test technique of Pearson Flow Moment Correlation. The results of the data analysis of this study indicate that there is a significant positive relationship between self-control and compliance with school rules and the performance of SMK X Pandaan students of 0.37. at a significance level of 0.001 (<0.005). the results of hypothesis testing indicate that the hypothesis can be accepted. The results showed that students' self-control according to school regulations was mostly moderate at SMK X Pandaan.
Highlights:

The purpose of the study: To determine the relationship between self-control and meeting the needs of students with school organizations at SMK X Pandaan.
Sample and data collection: The study included 152 students from a population of 270, using the Likert scale model to measure self-control and compliance with school rules.
Findings: There is a significant positive relationship (0.37) between self-control and compliance with school rules among SMK X Pandaan students, indicating the importance of self-control in maintaining school regulations.

Keywords: self-control, compliance with school rules, SMK X Pandaan, students, relationship.
Deciphering Descriptive Text Challenges: Seventh-Grade Students' Writing Difficulties
Authors: Maulidiyah Titan Nur , Mandarani Vidya 
Published: January 2023

This qualitative descriptive research explores the challenges faced by seventh-grade students in writing descriptive text and identifies their underlying causes. The study, conducted at SMP PGRI 16 Sidoarjo, employed students' writing exercises and interviews with an English teacher and first-grade students as data instruments. The analysis revealed three key areas of difficulty: generic structure, grammar (including the use of nouns, pronouns, conjunctions, prepositions, and simple present tense), and spelling. The identified causes encompassed inadequate English proficiency, insufficient knowledge of descriptive text material, disinterest in learning English, as well as internal and external factors such as family background and students' skills and capabilities. The findings shed light on the specific areas of difficulty and their root causes, providing valuable insights for educators and curriculum developers aiming to enhance students' proficiency in writing descriptive text.
Highlights:

Students' difficulties in writing descriptive text: The study identifies challenges in the generic structure, grammar, and spelling faced by seventh-grade students.
Causes of difficulties: The research uncovers factors such as English proficiency, knowledge gaps in descriptive text material, lack of interest in learning English, and internal/external influences.
Implications for educators: The findings offer insights to enhance instructional approaches and curriculum development for improving students' proficiency in descriptive text writing.

Keywords: descriptive text, seventh-grade students, difficulties, causes, qualitative research.
Comparative Analysis of Bitcoin, Stocks, and Gold Cryptocurrencies as Alternative Investment Portfolios
Authors: Budiartomo Rafly Firdaus , Setiyono Wisnu Panggah 
Published: January 2023

The purpose of this research is to find out and analyze the comparison of the performance of bitcoin cryptocurrency, stocks, and gold. The population in this study is the monthly closing price of bitcoin, LQ45 shares, and gold from January 2018 - December 2020, which is 252 datas. The sampling technique of this research is saturated samples. The analytical method used is the comparative method and the data used are secondary data. Data is calculated using the Microsoft Excel program based on the formula of each variable. The data was processed statistically using the SPSS application, the Kruskall-Wallis Test. The results of this study indicate that there is no significant difference between bitcoin, LQ45 stocks, and gold when measured from return and Jensen's performance measure. Then, there are significant differences between bitcoin, LQ45 stocks, and gold when measured from risk, Sharpe performance’s measure, and Treynor’s performance’s measure.
Highlights:

Bitcoin, stocks, and gold: Comparative performance analysis

Highlighting the comparison of performance between bitcoin, LQ45 stocks, and gold.
Investigating the differences in performance measures such as return, Jensen's measure, risk, Sharpe's measure, and Treynor's measure.

Sample and analytical methods

Utilizing saturated samples and secondary data for the study.
Employing the Kruskall-Wallis Test to analyze the data statistically.

Results: Performance similarities and differences

No significant difference observed between bitcoin, LQ45 stocks, and gold in terms of return and Jensen's performance measure.
Significant differences identified when considering risk, Sharpe's performance measure, and Treynor's performance measure among bitcoin, LQ45 stocks, and gold.

Keywords: Bitcoin, LQ45 stocks, gold, performance comparison, Kruskall-Wallis Test
Accountability Boost: Internet Reporting and Good Governance in Action
Authors: Rahmawati Devy , Biduri Sarwenda 
Published: January 2023

This research examines the implementation of Internet Financial Reporting (IFR) and Good Corporate Governance (GCG) as means to enhance accountability in an organization. Employing qualitative approaches and naturalistic paradigms, this study investigates the application of IFR and the adherence to GCG principles at LAZ Rumah Zakat, a charitable organization. The research employs library research techniques for data collection, analysis, and conclusion drawing. The results reveal a commendable level of internet reporting on the organization's website and a satisfactory implementation of the five principles of GCG at Rumah Zakat. These findings highlight the potential of IFR and GCG in improving accountability and have implications for organizations worldwide seeking to enhance their financial reporting practices and governance mechanisms.
Highlights:

Implementation of Internet Financial Reporting (IFR): Analyzing the effectiveness of IFR in enhancing accountability.
Good Corporate Governance (GCG) Principles: Assessing the adherence to GCG principles and their impact on accountability.
Qualitative Analysis: Utilizing a qualitative approach to examine the implementation of IFR and GCG and their implications for LAZ Rumah Zakat.

Keywords: Accountability, Internet Financial Reporting, Good Corporate Governance, Qualitative Analysis, LAZ Rumah Zakat.
Comparison Between High-Tech and Non-High-Tech Sharia Companies in Indonesia
Authors: Arlaili Sil Avin , Rahmawati Imelda Dian 
Published: January 2023

This study aims to examine and determine the significant difference between the internet financial reporting index of Islamic companies in the high-tech and non- high-tech categories in companies listed on the IDX JII Index in 2014-2018. This research method uses quantitative methods, using all data from the Indonesia Stock Exchange, especially Islamic companies listed on the IDX JII Index. Sampling companies use purposive sampling method and analysis of IFR components, calculate the IFR value, classify the type of company and the T Different test (Independent Samples Test). The results of this study indicate that high-tech and non-high-tech companies have a significant value of 0.025 > 0.05, meaning that there is a significant difference between companies in the high-tech and non-high-tech categories in Islamic companies listed on the JII Index. BEI 2014-2018.
Highlights:

Significance of the study: The study aims to determine the significant difference in the internet financial reporting index between high-tech and non-high-tech Islamic companies listed on the IDX JII Index. This highlights the importance of understanding the online reporting practices of different types of companies in the Islamic finance sector.
Methodology: The study employs quantitative methods, utilizing data from the Indonesia Stock Exchange and applying the independent samples t-test to analyze the internet financial reporting components and calculate the index value. The purposive sampling method is used to select the companies for the study, ensuring a representative sample.
Findings: The research findings indicate a significant difference (p-value of 0.025) between high-tech and non-high-tech Islamic companies in terms of their internet financial reporting index. This suggests that the level of online reporting varies between the two categories, emphasizing the need for tailored approaches in assessing and improving internet financial reporting practices.

Keywords: Internet financial reporting index, Islamic companies, High-tech and non-high-tech categories, IDX JII Index, Quantitative methods
Exploring Vespa Motorcycle Purchasing: Brand Image, Features, and Emotional Desire
Authors: Hasna Basysyar , Indayani Lilik 
Published: January 2023

This study aims to investigate the impact of brand image, features, and emotional desire on the purchase of Vespa motorcycles in Sidoarjo City, using a descriptive research design and quantitative methodology. A probability sampling technique was employed, and data were collected through questionnaires distributed to 97 Vespa motorcycle consumers. The obtained data were analyzed using multiple linear regression in SPSS version 22 for Windows. The results of validity and reliability tests indicated that all variables and questions were valid and reliable. The findings revealed that brand image, features, and emotional desire had a positive and significant influence on purchasing decisions. Thus, the study highlights the importance of these factors in shaping consumer behavior when purchasing Vespa motorcycles. These results have significant implications for marketers and businesses in enhancing their brand strategies and product features to attract and retain customers in the motorcycle market.
Highlights:

Brand image, features, and emotional desire significantly influence purchase decisions of Vespa motorcycles in Sidoarjo City.
Quantitative study using probability sampling technique and questionnaire distribution to 97 Vespa motorcycle consumers.
Findings have implications for marketers to enhance brand strategies and product features for attracting and retaining customers in the motorcycle market.

Keywords: Brand Image, Features, Emotional Desire, Purchase Decision, Vespa Motorcycles.
Coffee Purchase Decision: Price, Communication, and Shop Image Influence
Authors: Ramadhan Ircham Arief , Hariasih Misti 
Published: January 2023

This study aimed to investigate the impact of price, marketing communication, and shop image on coffee purchase decisions at Warung WAKU "Warung Ku." A quantitative approach was adopted, utilizing questionnaire data collected from 100 respondents. Non-probability sampling, specifically incidental sampling, was employed to select the participants. The validity, reliability, classical assumptions, multiple linear regression, partial tests, simultaneous tests, multiple correlation coefficient tests, and multiple determination tests were conducted to analyze the data. The results of the simultaneous test indicated that price, marketing communication, and shop image collectively exerted a significant influence on coffee purchasing decisions. Moreover, the partial test revealed that price, marketing communication, and shop image individually impacted coffee purchasing decisions at WAKU "warung ku" stalls, with shop image displaying a particularly significant effect. This research provides valuable insights into the factors influencing consumers' coffee purchase decisions and offers implications for marketers and practitioners to enhance their strategies and overall performance in the competitive coffee industry.
Highlights:

The study examines the influence of price, marketing communication, and shop image on coffee purchase decisions.
Quantitative analysis and questionnaire data from 100 respondents were utilized to determine the impact of these factors.
The results highlight the significant role of shop image and provide insights for marketers to enhance their strategies in the competitive coffee industry.

Keywords: Coffee purchase decision, Price, Marketing communication, Shop image, Quantitative analysis.
Analyzing Factors Shaping Amanda Brownies Consumers' Purchase Decisions
Authors: Kurniawan Moch Agung , Indayani Lilik 
Published: January 2023

This research aims to investigate the partial and simultaneous effects of brand image, product quality, and price on the purchasing decisions of Amanda brownies consumers in Sidoarjo, employing a quantitative survey method and utilizing the SPSS application for data analysis. The study adopts an accidental sampling technique to determine the respondents and collects data through online questionnaires distributed via Google Forms. The findings provide insights into the significant influence of brand image, product quality, and price on consumer purchasing decisions. The implications of this research offer valuable recommendations for marketers and businesses in enhancing their strategies to attract and retain consumers, while also contributing to the broader field of consumer behavior research.
Highlight:

Brand image: Influence on consumer perception and loyalty.
Product quality: Key determinant of consumer satisfaction and repeat purchases.
Price: Impact on consumer affordability and perceived value.

Keywords: Brand image, Product quality, Price, Consumer purchasing decisions, Amanda Brownies
Dynamic Interactions: Macro Factors and Composite Index: 2017-2021 Evidence
Authors: Fatmala Tasya May , Hariasih Misti 
Published: January 2023

This research investigates the impact of inflation, interest rates, and exchange rates on the Composite Index (JCI) through quantitative methods and secondary data analysis. Utilizing a saturated sample method over a five-year period (2017-2021) with 60 monthly observations, the study employs multiple linear regression analysis using EViews 9. The findings reveal that inflation has a positive yet insignificant effect on the JCI, while interest rates exert a positive and significant influence. Additionally, exchange rates display a negative and significant impact on the JCI. Notably, the simultaneous presence of inflation, interest rates, and exchange rates significantly affects the JCI. The results contribute to the understanding of the intricate dynamics between macroeconomic factors and stock market performance, offering valuable insights for investors, policymakers, and market participants worldwide.
Highlights:

The study examines the impact of inflation, interest rates, and exchange rates on the Composite Index (JCI) using empirical analysis.
Interest rates are found to have a positive and significant effect on the JCI, while exchange rates show a negative and significant impact.
The simultaneous presence of inflation, interest rates, and exchange rates has a significant influence on the JCI, providing insights for investors and policymakers.

Keywords: Inflation, Interest Rates, Exchange Rates, Composite Index, Empirical Analysis.
Profitability, Liquidity, and Tax Aggressiveness: Corporate Governance in Consumer Goods
Authors: Windasari Tyas Arifta , Dewi Santi Rahma 
Published: January 2023

This quantitative research investigates the relationship between profitability, liquidity, tax aggressiveness, and the moderating effect of corporate governance in consumer goods sector companies listed on the Indonesia Stock Exchange. A sample of 27 companies was selected using purposive sampling technique. The data was analyzed using the SmartPLS program, employing both outer and inner models. The study reveals that profitability significantly influences tax aggressiveness, while liquidity does not. Furthermore, the moderating variable of corporate governance does not have a significant effect on the relationship between profitability, liquidity, and tax aggressiveness. These findings contribute to the understanding of the factors influencing tax behavior in consumer goods sector companies and provide implications for policymakers, tax authorities, and corporate governance practitioners in designing effective strategies to manage tax aggressiveness.
Highlights:

Profitability significantly influences tax aggressiveness.
Liquidity does not have a significant impact on tax aggressiveness.
Corporate governance does not moderate the relationship between profitability, liquidity, and tax aggressiveness.

Keywords: Profitability, Liquidity, Tax Aggressiveness, Corporate Governance, Consumer Goods
Decoding Millennial Financial Behavior: Factors Shaping Financial Management Nexus
Authors: Odila Nesia , Setiyono Wisnu Panggah 
Published: January 2023

This study investigates the influence of Financial Literacy, Financial Knowledge, Financial Attitude, Locus of Control, and Income on Financial Management Behavior among millennials in Sidoarjo City. Recognizing the prevalent lack of financial knowledge in this generation, we emphasize the pivotal role of individual financial conditions in fostering effective financial management for the future. Employing a quantitative approach, we collected data through questionnaires distributed to 100 respondents. The analysis was conducted using multiple linear regression with the PLS (Partial Least Squares) program. The findings reveal that Financial Literacy, Financial Knowledge, Financial Attitude, Locus of Control, and Income significantly affect Financial Management Behavior. Furthermore, the simultaneous impact of these factors on millennials' financial behavior is evident. This study sheds light on the complex interplay between various elements and provides valuable implications for financial education programs, policymakers, and individuals seeking to enhance their financial well-being in the ever-evolving financial landscape.
Highlights:

Financial Literacy: Understanding the impact of financial literacy on the financial management behavior of millennials in Sidoarjo City.
Factors Influencing Behavior: Exploring the significant factors such as financial knowledge, attitude, locus of control, and income that shape the financial management behavior of millennials.
Implications for Financial Education: Providing valuable insights for financial education programs, policymakers, and individuals to enhance financial well-being among the millennial generation.

Keywords: Financial Literacy, Millennial Generation, Financial Management Behavior, Financial Knowledge, Locus of Control