bluuebunny/crossref_metadata_2025_split huggingface dataset:
Do Information Technology and Human Resources Create Business Performance: A Review
Authors: Sutrisno  , Ausat Abu Muna Almaududi , Permana Budi , Harahap Muhammad Ade Kurnia 
Published: August 2023

Purpose: Nowadays, information technology is used massively by business organisations in order to reap maximum profits. This condition is possible if the organisation has superior human resources in the IT field. The purpose of this research is to review and convince that information technology and human resources are important factors for the success of business organisations to achieve the ideal vision and mission that has been designed before. The two factors complement each other and cannot be separated.

Theoretical framework: Information technology will have a significant impact on business development if operated properly by competent and capable humans. Information technology and the human element, among others, fall into the category of tangible and intangible resources. So, this study will also slightly correlate the RBV theory that has been slightly discussed in the previous paragraph. In addition, it complements the discussion of the study to make it more interesting and comprehensive.

Design/Methodology/Approach: The research method took place in three stages. The first step was to collect and then review available literature and research. Next, the data was examined and the findings incorporated into the study framework. Third, instrument development. This stage involves detailing all the variables and describing the measurement items that have been developed.

Findings: The results of this study have provided evidence that human proficiency in IT will bring blessings to profit-oriented organisations. Moreover, the current business environment is increasingly dynamic and disruptive.

Research, practical & social implications: This research is expected to be a useful input for business people to be more courageous in making decisions when it comes to investing in IT and human resources in order to create superior and competitive business performance.

Originality/Value: The results of this study are expected to be useful input for business people to be more courageous in making decisions when investing in IT resources and human resources in order to create superior and competitive business performance. In addition, it is also expected to be a formal discussion material in universities, especially business administration and management study programmes so that new and fresh ideas can be found that can be used as further research material so as to enrich the knowledge literature.
Purposive Sampling Technique and Ordinary Least Square Analysis: Investigating the Relationship Between Managerial Overconfidence, Transfer Pricing and Tax Management in Indonesian Stock Exchange-Listed Firms
Authors: Suryani Arna , Herianti Eva 
Published: August 2023

Objective: This study investigates the relationship between managerial overconfidence, transfer pricing, and tax risk, with a focus on tax management's moderating role.

Theoretical framework: Tax management is a critical concern due to its pivotal role in financing government activities. Low tax revenues in industries like manufacturing can adversely affect these activities, highlighting the need for effective tax management strategies. Managerial overconfidence can influence these strategies, potentially leading to positive and negative impacts on tax management.

Method: Population of this study was manufacturing companies listed in Indonesia Stock Exchange in 2014-2019 period. The analysis made from 2015-2019, while 2014 was used as the basis to estimate the sales and asset growth as the proxy of managerial overconfidence. The sample of this study was selected using purposive sampling technique with the following criteria, manufacturing companies listed in IDX in 2014-2019 period, the company should have at least five companies in sub sector to estimate the managerial overconfidence per subsector to obtain data variation.

Results and conclusion: Findings indicate a significant relationship between managerial overconfidence and tax management, with managers demonstrating overconfidence tending to employ aggressive tax management strategies, thus minimizing tax payments. Furthermore, this study reveals inconsistencies in the research surrounding overconfidence's impact on tax management, necessitating further exploration.

Implications of the research: These results have implications for understanding the role of managerial traits in the decision-making process and developing effective tax management strategies to maximize government revenue.

Originality/Value: The present study confirms the agency theory's efficiency perspective, stating that overconfident managers may minimize tax management practice due to risk contingency or because they consider the long-term benefit cost. Overconfident managers are viewed as more effective in taking advantage of the growth potential, allowing them to enhance the organization's performance instead of minimizing tax payment that contains risk contingency.
Factors Affecting Demand for Accounting Services of Enterprises Using Cloud Accounting in Hanoi
Authors: Binh Nguyen Van , Bay Nghiem Van , Ha Dao Ngoc , Thuy Truong Thị 
Published: August 2023

Purpose: The article analyzes the impact of factors affecting the demand for accounting services of enterprises using cloud accounting in Hanoi.

Theoretical framework: This paper uses model Factors Affecting Demand for Accounting Services of Enterprises Using Cloud Accounting.

Design/Methodology/Approach: The research method uses a questionnaire survey of accountants, chief accountants, business managers of enterprises in Hanoi. After the survey results are available, data processing is performed by statistical methods to determine the weight and frequency of the selected factors, and the data is processed on SPSS statistics 25 software to estimate the impact of the selected factors, factors affecting the demand for accounting services of enterprises using cloud accounting in Hanoi.

Findings: Research results show that Cost Of Using Accounting Service, Trademark, Introduction, Accounting Professional Qualification, Benefits Of Using Accounting Services, Characteristics Of Businesses Using Cloud Accounting, Supplier's Support have a positive impact on the demand for accounting services of enterprises. businesses using cloud accounting in Hanoi.

Research, practical & social implications: Based on the research results, the author has proposed recommendations to improve the demand for accounting services of businesses using cloud accounting in Hanoi.

Originality/Value: This study fills the gap in the Demand for Accounting Services of Enterprises Using Cloud Accounting in Hanoi.
Antecedents of Domestic Tourist Visit Intention: An Insight From Ijen Crater Indonesia
Authors: Berutu Meta Bara , Usman Osly , Suhud Usep , Krissanya Nofriska , Sari Dewi Agustin Pratama 
Published: August 2023

Purpose: This research examines the relationship between expectation, perceived value, social value, and visit intention in Indonesia's Ijen Crater, a renowned destination. Additionally, it sought to examine whether Ijen Crater's uniqueness could attract tourists’ interest in visiting the location.

Theoretical framework: This study uses a theoretical basis of consumer behavior to measure tourists through their values.

Design/Methodology/Approach: The purposive sampling method was used to select participants aged 17-35 who have never visited Ijen Crater. Out of 248 responses collected through an online survey, 240 were evaluated using the PLS-SEM analysis process. A quantitative exploratory technique was employed to investigate the intention of Indonesian tourists to visit the region.

Findings: The results showed that perceived values, expectations, and social values positively influence the intention to visit. However, expectations and social values did not significantly influence the intention to visit.

Research, practical & social implications: Based on the research findings, our study emphasizes that social media is able to introduce these tourist attractions more broadly to the public so that people are able to see the beauty and meaningful experiences.

Originality/Value: The research's originality lies in demonstrating that destinations unable to showcase their uniqueness cannot generate expectations of motivating tourists to visit. Moreover, destinations not offering core values can only provide tourists with the pleasure of attending festivals, which complement core tourism.
O DANO SOCIOAMBIENTAL DA ESCRAVIDÃO CONTEMPORÂNEA E A IMPUTAÇÃO DE RESPONSABILIDADE CIVIL OBJETIVA DO ESTADO: Em defesa da máxima efetividade da proteção ambiental
Authors: Menezes Glenda Grando de Meira 
Published: August 2023

O trabalho escravo contemporâneo representa grave mazela social que persiste no Brasil e no mundo. Essa antiga prática degradante e violadora de direitos humanos permanece arraigada na sociedade e contrasta com o alto desenvolvimento científico e tecnológico. Segundo a Organização Internacional do Trabalho, 49,6 milhões de pessoas vivem em situação de escravidão moderna no mundo. No Brasil, entre 1995 e 2023, mais de 60 mil trabalhadores foram libertados. Desde 2020, o número de casos no país quase triplicou, de acordo com o Radar SIT. A magnitude do impacto socioambiental desse ilícito denota a inefetividade das medidas estatais no sentido de defender o meio ambiente em sua ampla concepção. O propósito desta pesquisa é discorrer sobre os fundamentos jurídicos e jurisprudenciais para atribuir responsabilidade civil ao Estado de forma objetiva e de execução subsidiária pelos danos socioambientais relacionados ao trabalho escravo. Busca-se reconhecer tal responsabilidade estatal com fundamento em sua omissão no dever de fiscalizar e controlar tais práticas ilícitas, para a proteção integral do meio ambiente e a máxima efetividade da Constituição e dos tratados internacionais de direitos humanos, considerando ainda a vulnerabilidade dos trabalhadores envolvidos. Para tanto, será utilizado o método dedutivo, descritivo e qualitativo, por meio de pesquisa doutrinária, bibliográfica, da legislação e jurisprudência.
PELATIHAN PENINGKATAN KUALITAS PEMBELAJARAN BAHASA INDONESIA/MEMBACA PERMULAAN BAGI GURU SDN GRUDO 4 NGAWI
Authors: Mukhzamilah . , Mulyono . , Yunisseffendri . , Turistiani Trinil Dwi , Septiana Hespi 
Published: August 2023

Teachers are professional educators with the main task of educating, teaching, guiding, directing, training, assessing, and evaluating students in early childhood education through formal education, basic education, and secondary education. Teachers must have a minimum academic qualification of bachelor (S1) or diploma (D-IV), master competence (pedagogic, professional, social, and personality), have an educator certificate, be physically and mentally healthy, and have the ability to realize national education goals. The method in this activity is training and assistance in the preparation of learning tools and media. In the early stages, participants are given explanations or lectures related to concepts and knowledge about language learning. In the next stage, participants are invited to discuss the problems they face when carrying out learning in class. In order for the activity to be directed, participants are given a worksheet during the mentoring which contains an analysis of the learning that has been done and efforts to improve it. To solve the problems faced by the target audience, namely teachers, it is carried out through community service with a participatory approach. The results obtained during the program received positive responses from the training participants (teaching staff) regarding the programs that had been implemented by the research team so far. This response is evidenced by the number of agreements from the training participants, and also the many positive responses from the participants which they filled in the questionnaire column.
Keywords: Teachers, Training, Quality Improvement, Indonesian Language
Analysis of Inflation and Rupiah Exchange Rate on Mudharabah Savings at Sharia Commercial Banks
Authors: Wati Mesis Rawati , Wewis Gilang Sari  , Febri Rahmita  , Selvi Purwaningsih  , Herliza Agustin  , Yolanda Effendi  , Siti Aisyah  , Ridha Fauzana  , Tisa Amelia  , Rayzul Hawari  , Andriawan  , Awaluddin  
Published: August 2023

Inflation is one of the macroeconomic symptoms associated with a decline in the exchange rate (money). Inflation has always been a heated topic of discussion in various economic circles. This indicates that the effects of the economic crisis depend on the nature of each group's income and fortune. The condition is severe if the income is stable or rising but less than the inflation rate. Their material well-being improves if their income grows faster than the inflation rate. This study examines the impact of inflation and the rupiah exchange rate on Islamic banking Mudharabah savings. The data utilized are time series data from the Sharia Banking Statistics Report and the Central Statistics Agency (BPS) published by Bank Indonesia. This research method falls under the category of library research, namely searching for research data or information by reading scientific journals, reference books, published financial statements, and other library-accessible support materials for this paper. The findings of this study indicate that the variables Inflation and Exchange Rate have a significant effect on Mudharabah Savings simultaneously.
BAHASA INDONESIA PEMANFAATAN MEDIA SOSIAL MELALUI TIKTOK SHOP UNTUK PENINGKATAN PENJUALAN BAGI PELAKU USAHA DI VIRAGEAWIE
Authors: Hendra Saputro Arie , Suryaningprang Andre , Wijaya Fanji , Muttaqin Ridlwan , Tawaqal Rizki Surya 
Published: August 2023

Permasalahan yang terjadi adalah mitra belum sepenuhnya memanfaatkan media sosial sebagai alat dalam meningkatkan penjualan. Mitra masih berfokus pada produksi barang dan jasa secara konvensional. Bentuk promosi dan kampanye di media sosial sudah dilakukan namun belum memanfaatkan fitur lainnya yang memiliki tingkat pemasaran yang lebih tinggi. Media sosial memegang peranan penting dalam menyebarluaskan market. Mitra sebaiknya memanfaatkan dan mengoptimalkan media sosial untuk memasarkan produknya. Tiktok shop merupakan salah satu alat pemasaran yang mampu membantu mitra dalam peningkatan penjualan. Pengabdian kepada Masyarakat ini bertujuan untuk mendampingi, memberikan pelatihan dan memberikan tutorial dalam penggunaan media sosial. Tujuan lainnya adalah pembuatan konten media sosial pada mitra Virageawie demi meningkatkan penjualan produk. Pengabdian kepada Masyarakat ini dilaksanakan selama 1 (satu) minggu dengan melibatkan 1 (satu) Mitra yaitu Virageawie dengan total SDM 5 (lima) orang. Solusi yang ditawarkan dalam program pengabdian ini adalah dengan memperhatikan Mendaftar, mengatur, mendampingi dan menggunakan tiktok shop sebagai alat marketing. Media sosial memiliki peranan yang sangat besar dan memberikan pengaruh cukup besar dari sisi tingkat pemasaran. Memanfaatkan media sosial dapat memudahkan mitra untuk dapat meningkatkan penjualan, mengingat bahwa media sosial merupakan alat pemasaran yang dapat di lihat dan dijangkau banyak orang. Dengan memerhatikan berbagai keunggulan dan manfaat dari maka tim pengabdian kepada masyarakat berencana untuk melakukan kegiatan pengabdian kepada masyarakat.Berdasarkan permasalahan mitra yang telah di paparkan di atas maka solusi yang dapat diberikan adalah; (1) Memberikan sosialisasi akan pentingnnya media sosial untuk peningkatan penjualan, (2) Memberikan pendampingan untuk membuat akun tiktok dan tiktok shop, (3) Memberikan pelatihan terkait dengan pembuatan konten, komunikasi yang efektif dan menghandle konsumen, (4)Memberikan evaluasi terhadap kegiatan pengabdian kepada masyarakat. Pengembangan bisnis perlu memahami pola konsumsi konsumen dan perilaku konsumen. Tren digital dan sosial commerce turut mempengaruhi perilaku konsumen. Dengan memahami dan mengikuti perkembangan digital, pelaku usaha dapat terus bertahan dan mengembangkan usaha. Salah satu yang dapat dimanfaatkan dan diberdayakan pada era digital ini adalah dengan memanfaatkan media sosial terutama Tiktok shop.
Religious Comparativism, Esotericism, and the Global Occult: A Methodological Outline
Authors: Strube Julian 
Published: August 2023

Abstract
This article scrutinizes the history of “esoteric” and “occult” as comparative terms and outlines a concrete methodology for their examination and potential practical application, based on the theoretical framework of Global Religious History. My main argument is that “esoteric” and “occult” are today de facto comparative terms that are employed worldwide within and beyond academia. Similar to the case of “religion,” they are not the result of the unilateral diffusion of “Western” knowledge but of globally entangled exchanges that can serve as concrete objects of research. Their synchronic and diachronic historical contextualization forms the basis of the development of substantiated comparative terms and their (experimental) application in different contexts. Departing from scholarship on “Western esotericism,” “esoteric Buddhism,” and “the global occult,” the article outlines a five-step methodology that illustrates the practical use of Global Religious History for religious comparativism based on concrete historical examples.
Application of the method of territorial long-term forecasts to determine the maximum water discharge rates under the conditions of spring flood 2022-2023 formation across the Desna basin
Authors: Shakirzanova Zh. R. , Perevozchikov I. M. , Shevchenko O. P. 
Published: August 2023

Despite the conditions of both climate change and long-term trend to decrease of hydrological characteristics of the Ukrainian rivers' spring flood that was established by many authors, the formation of high-water river floods accompanied by rising water levels and release of water to floodplains still remains probable.
Thus, according to the data of the Ukrainian Hydrometeorological Center (UkrHMC) of the State Emergency Service of Ukraine (web: www.meteo.gov.ua), the hydrometeorological conditions of snowmelt and rain runoff formation during the autumn-winter and spring periods of 2022-2023 across the basins of the Dnipro and Desna rivers and their tributaries were characterized as those having a complex nature. This led to a rise of these rivers' water levels with flooding of floodplains, disruption of transport connections, as well as flooding of populated areas in Kyiv, Chernihiv and other Ukrainian regions.
The purpose of this study is the issues related to determination of natural factors that lead to extreme large-scale spring floods, and long-term forecasting of maximum runoff of spring floods in 2022-2023 across the Desna River basin.
To ensure operational forecasting support and assessment of the spring floods size across the basin of the Desna River and other left tributaries of the Middle Dnieper, the research used a method of territorial long-term forecasts of spring floods maximum runoff. The method takes into account a complex of hydrometeorological factors which, when combined annually, lead to the formation of spring floods of different sizes.
The results of the long-term forecast for maximum water discharge rates during the spring flood in 2022-2023 retrieved from the forecasting computer complex "SEYM" show satisfactory statistical estimates of the forecast for maximum water discharge rates during a spring flood provided that a high pre-flood water content of the rivers during recession of a winter flood is considered. The forecast lead time for maximum water discharge rates of the spring flood in 2022-2023 varied from 20-30 days for small tributaries of the Desna River to two months for the Desna and Seim rivers themselves.
Application of the method of territorial long-term forecasts of characteristics of river spring floods allows spatial monitoring of the rivers' water content provided that forecasting is conducted using the methodology of maximum water discharge rates for any rivers of a certain territory, including those with relation to which there are no observations of their water runoff.
An early warning about a dangerous river water level during winter-spring periods can significantly reduce the scale of negative consequences and ensure achievement of socio-economic and environmental effects.
Karakterisasi Sediaan Suspensi Nanopratikel Ekstrak Etanol Daun Afrika (Vernonia Amygdalina Del.)
Authors: Wirasti Wirasti - , Ulfah Farahdina , Slamet Slamet 
Published: August 2023

Nanopartikel merupakan partikel koloid atau padatan dengan diameter berukuran 10 – 1000 nm. Daun Afrika (Vernonia amydalina Del.) merupakan tanaman yang memiliki banyak manfaat dalam pengobatan, Penelitian ini bertujuan untukformulasinanopartikel ekstrak etanol Daun Afrika sebagai zat aktif dalam sediaan suspensi dan mengevaluasinya. Metode pembuatan nanopartikel ekstrak etanol Daun Afrika pada penelitian ini yaitu metode gelasi ionik. Nanopartikel ekstrak etanol Daun Afrika dikarakterisasi menggunakan PSA. Evaluasi sediaan suspensi meliputi uji organoleptik, pH, viskositas, sedimentasi, volume terpindahan, redispersi, freeze thawcycling dan distribusi ukuran partikelnya. Hasil dari karakterisasi nanopartikel ekstrak etanol Daun Afrika (Vernonia amygdalina Del.)yaitu ukuran partikel 340,3 nm, indeks polidipersitas 0,241 dan zeta potensia -36 mV. Evaluasi sediaan pH rentang 4,8-5,5,bobot jenis rentang 1,076-1095,viskoits rentang 6,0035 cP-9,14 cP, volume terpindahkan rentang 96%-100%, volume sedimentasi rentang 0,02 mL-0,1 mL redispersi 100%, uji freeze-thawcycling pada uji pH yaitu rentang 4,2-4,9 dan uji kristal menunjukkan bahwa pertumbuhan kristal hanya sedikit dan tidak terlalu banyak. Evaluasi suspensi nanopartikel ekstrak etanol Daun Afrika (Vernonia amygdaina Del.) memenuhi persyaratan, evaluasi meliputi uji pH, uji viskositas dan uji disolusi in-vitro nanopartikel, formuasi yang paling baik dari ketiga formula yaitu formua III.
GAMBARAN KADAR DAN KEAMANAN ASAM BENZOAT DALAM MINUMAN RINGAN YANG BEREDAR DI PASAR BULU SECARA SPEKTROFOTOMETRI
Authors: Jumiyati Jumiyati , Larasati Komala 
Published: August 2023

Penggunaan minuman ringan dalam jangka waktu tertentu perlu ditambahkan pengawet. Salah satu pengawet sintetik yang sering digunakan dalam minuman yaitu asam benzoat. Asam benzoat dapat bekerja efektif dalam pH 2-4. Asam benzoat penggunaan dalam jangka waktu lama dapat membahayakan bagi kesehatan tubuh, menyebabkan karsinogenik. Penelitian ini bertujuan untuk mengetahui kadar asam benzoat, keamanan penggunaan dalam minuman ringan dan kesesuaian dengan peraturan BPOM RI No 36 tahun 2013 tentang batas penggunaan bahan tambahan pangan. Metode dalam penelitian ini adalah kualitatif dan kuantitatif. Penetapan kadar asam benzoat menggunakan spektrofotometri ultraviolet. Sampel minuman ringan sebelumnya dilakukan ekstraksi dulu dengan eter, ekstrak eter dianalisis secara kualitatif dan dilanjutkan secara kuantitatif. Hasil penelitian analisis secara kualitatif semua sampel mengandung asam benzoat dan analisis secara kuantitatif kadar asam benzoat sempel merk A : 378,53 mg/kg, merk B : 477,84 mg/kg dan merk C : 589,85 mg/kg. Dari hasil analisis tersebut semua sampel sesuai dengan Peraturan BPOM RI No 36 tahun 2013 yaitu batas maksimum penggunaan pengawet tidak lebih dari 600 mg/kg dihitung sebagai asam benzoat. Adapun keamanan penggunaan minuman ringan merk A : maksimal 5 kemasan/hari, merk B : maksimal 4 kemasan/hari dan merk C :maksimal 4 kemasan/hari.