bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH TUNJANGAN KINERJA, BUDAYA ORGANISASI, TEKANAN, KESEMPATAN DAN RASIONALISASI TERHADAP KECURANGAN (FRAUD)
Authors: Takalamingan Frenky Samuel , Harnovinsah  , Lenggogeni  
Published: October 2022

Tujuan penelitian ini adalah untuk mengetahui pengaruh antara Tunjangan Kinerja, Budaya Organisasi, tekanan, kesempatan dan rasionalisasi terhadap kecurangan (fraud). Populasi dalam penelitian ini adalah Pegawai Negeri Sipil pada Lingkungan Direkrorat Jenderal Kekayaan Negara (DJKN), Kementerian Keuangan. Jenis data yang digunakan adalah data primer yaitu jawaban dari responden. Sampel dikumpulkan menggunakan teknik purposive sampling yaitu pegawai pada Direktorat Barang Milik Negara (BMN), Direktorat Pengelolaan Kekayaan Negara dan Sistem Informasi (PKNSI), Direktorat Piutang Negara dan Kekayaan Negara Lain-Lain (PNKNL) dan Sekretariat DJKN yang ada pada di Lingkungan DJKN dengan jumlah kuesioner sebanyak 46 responden. Dalam penelitian ini. data diolah dengan menggunakan aplikasi Eviews 12. Analisis data menggunakan regresi linear berganda. Hasil pengujian ditemukan bahwa Tunjangan Kinerja tidak berpengaruh terhadap kecurangan (fraud), Budaya Organisasi tidak berpengaruh terhadap kecurangan (fraud), dan rasionalisasi tidak berpengaruh terhadap kecurangan (fraud) sedangkan tekanan memiliki pengaruh positif terhadap kecurangan (fraud) dan kesempatan juga memiliki pengaruh positif terhadap kecurangan (fraud) pada lingkungan DJKN, Kementerian Keuangan.
Pengaruh Leverage, Kepemilikan Manajerial, Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan
Authors: Wulan Dewi , Suzan Leny 
Published: October 2022

Integritas laporan keuangan merupakan prinsip dimana laporan keuangan disajikan sesuai dengan apa yang terjadi, jujur, dan tidak memihak. Perusahaan harus menyajikan laporan keuangan yang berintegritas tinggi agar para pengguna laporan keuangan dapat menghasilkan keputusan yang terbaik. Integritas laporan keuangan dapat tercapai apabila perusahaan mempunyai karakteristik kualitatif laporan keuangan yaitu relevan dan dapat diandalkan. Dalam penelitian ini, pengukuran integritas laporan keuangan menggunakan pengukuran konservatisme. Konservatisme merupakan prinsip kehati-hatian dalam menghadapi ketidakpastian perusahaan agar tidak terjadi kecurangan dalam penyajian laporan keuangan.
Penelitian ini bertujuan untuk mengetahui pengaruh leverage, kepemilikan manajerial, dan ukuran perusahaan terhadap integritas laporan keuangan. perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Data yang digunakan dalam penelitian ini diperoleh dari data laporan tahunan pada Bursa Efek Indonesia dan situs resmi perusahaan.
Metode yang digunakan dalam penelitian ini adalah kuantitatif. Teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis yang digunakan adalah analisis regresi data panel menggunakan software Eviews 12. Jumlah sampel yang diperoleh dalam penelitian sebanyak 19 perusahaan.
Hasil penelitian menunjukkan bahwa, leverage, kepemilikan manajerial, dan ukuran perusahaan secara simultan berpengaruh terhadap integritas laporan keuangan. Secara parsial leverage dan kepemilikan manajerial berpengaruh positif terhadap integritas laporan keuangan. Sedangkan ukuran perusahaan tidak berpengaruh terhadap integritas laporan keuangan perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2020.
Bagi peneliti selanjutnya diharapkan dapat menambah variabel independen lain yang berpotensi memiliki pengaruh terhadap integritas laporan keuangan

Kata Kunci: integritas laporan keuangan, kepemilikan manajerial, leverage, ukuran perusahaan
MANAJEMEN HUBUNGAN PELANGGAN DAN KEPUASAN TERHADAP LOYALITAS PADA DEALER TDM KOTA BIMA
Authors: Inayah Israhmatun , Haryanti Intisari 
Published: October 2022

<p>Penelitian ini bertujuan untuk menganalisis pengaruh manajemen hubungan pelanggan dan Kepuasan konsumen secara parsial dan simultan terhadap loyalitas konsumen pada Dealer Honda TDM Kota Bima, Populasi nya adalah pelanggan yang ada pada Dealer Honda TDM Kota Bima, sedangkan Tehnik pengambilan sampel pada penelitian ini adalah menggunakan tehnik accidental sampling , Teknik accidental sampling merupakan cara pengambilan sampel secara aksidental (accidental) dengan mengambil <a href="https://kumparan.com/topic/kasus">kasus</a> atau responden yang kebetulan ada atau tersedia di suatu tempat sesuai dengan konteks penelitian, Penelitian menggunakan metode pengambilan sample menggunakan teori Ferdinand. Dan diperoleh sample sebanyak 100 responden. Uji hipotesis yang digunakan yaitu Uji Validitas,Uji Reliabilitas, Uji Asumsi Klasik, Regresi Linear berganda,Koefisien Korelasi, Uji Determinasi, Uji t dan Uji F. Hasil penelitian menunjukan bahwa : 1) Hubungan Pelanggan tidak berpengaruh terhadap Loyalitas konsumen pada Dealer Honda TDM Kota Bima. 2)Terdapat pengaruh Kepuasan terhadap Loyalitas Konsumen pada Dealer Honda TDM Kota Bima. 3) Terdapat Pengaruh Hubungan Pelanggan dan Kepuasan Konsumen terhadap Loyalitas Konsumen Pada Dealer Honda TDM Kota Bima.</p>
Pengungkapan Risiko Bank Pasca Konvergensi IFRS
Authors: Heniwati Elok 
Published: October 2022

<span lang="IN">Pengungkapan risiko perusahaan adalah sangat penting dalam rangka memberikan informasi yang transparan dan membangun kepercayaan para pemangku kepentingan. Kajian ini menyelidiki hubungan antara dua variabel independen, yaitu profitabilitas dan leverage dengan variabel dependen yaitu tingkat pengungkapan risiko setelah IFRS 7 yang telah dikonvergensi menjadi PSAK 60 diterapkan di Indonesia. Dengan </span><span lang="IN">mengembangkan Indeks Pengungkapan Risiko berbasis pada standar tersebut, kajian ini menggunakan metodologi estimasi regresi linier berganda untuk menganalisis data penelitian. Hasil penelitian menunjukkan bahwa</span><span>uji yang menghipotesiskan hubungan antara profitabilitas dengan tingkat pengungkapan risiko bank (H1, H2 dan H3) menunjukkan bahwa profitabilitas kecuali ROE (RtE) memiliki hubungan yang linier dan signifikan. Demikian juga dengan variabel leverage yang diukur dengan DAR. Namun, hubungan antara variabel leverage yang diukur dari DER tidak signifikan.</span>
Pengaruh Financial Distress, Karakteristik Komite Audit, dan Reputasi Auditor Terhadap Luas Pengungkapan Sukarela
Authors: Fikarunia Fikarunia , Ferdiansyah Ferdiansyah 
Published: October 2022

<p><em>Tujuan penelitian ini adalah untuk mengetahui pengaruh financial distress, karakteristik komite audit yang diproksikan dengan independensi komite audit, dan reputasi auditor terhadap luas pengungkapan sukarela yang dilakukan oleh perusahaan publik pada laporan tahunan. Penelitian ini merupakan jenis penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor tekstil dan garmen. Data dalam penelitian ini merupakan data sekunder berupa laporan tahunan perusahaan yang diperoleh dari idx.co.id dan dari website masing masing perusahaan. Pengambilan sampel menggunakan metode purposive sampling. Terdapat 16 perusahaan yang dijadikan sampel dengan masa pengamatan selama lima tahun dari tahun 2016-2020 sehingga jumlah sampel penelitian adalah 80. Metode analisis menggunakan Random Effect Model (REM) yang dibantu dengan alat analisis eviews 12. Hasil penelitian menunjukan secara simultan financial distress, independensi komite audit, dan reputasi auditor berpengaruh terhadap luas pengungkapan sukarela. Hasil penelitian secara parsial menunjukan bahwa financial distress berpengaruh negatif dan signifikan terhadap luas pengungkapan sukarela, independensi komite audit tidak berpengaruh terhadap luas pengungkapan sukarela, dan reputasi auditor tidak berpengaruh terhadap luas pengungkapan sukarela</em></p><p><em><strong><br /></strong></em></p>
BOTANICAL AND PHYSIOLOGICAL CHARACTERISTIC OF MARJORAM (ORIGANUM MAJORANA L.)
Authors: Лхагвасурэн О. , Чередниченко М.Ю. 
Published: October 2022

В данной статье излагается ботанико-географическая и физиолого-биохимическая характеристика вида Origanum majorana L. (майоран), относящегося к роду душица (Origanum L.), который находит применение в самых различных областях как лекарственное, эфиромасличное, пряно-ароматическое и декоративное растение. Обсуждаются зоны распространения вида, а также состав и свойства эфирного масла O. majorana.
This article presents the botanical-geographical and physiological-biochemical characteristic of the species Origanum majorana L. (marjoram), belonging to the oregano genus (Origanum L.), which is used in a variety of fields as a medicinal, essential oil, spicy-aromatic and ornamental plant. The distribution zones of the species, as well as components and properties of O. majorana essential oil are discussed.
Indeks Massa Tubuh (IMT) dan Lingkar Lengan Atas (LiLA) sebagai Penentu Diabetes Mellitus Tipe 2
Authors: Irma Irma , Suhadi Suhadi , Yuniar Nani , Harleli Harleli , Kamrin Kamrin 
Published: October 2022

The Type 2 Diabetes Mellitus is a chronic disease that occurs either when the pancreas does not produce enough insulin or when the body cannot effectively use the insulin it produces. The incidence of Type 2 Diabetes is often associated with as measure Body Mass Index (BMI) and Upper Arm Circumference. This study used a case-control study design. The population in this study were all patients who checked themselves and received treatment at the Wawotobi Public Health Center, Konawe Regency in the period January to August 2020. The sample in this study consisted of 120 samples consisting of 60 cases and 60 controls taken by simple random sampling technique. The results of statistical tests to see the effect of BMI and LiLA on the incidence of Type 2 DM obtained results for BMI (p-value=0.001, OR=3.923 with 95% CI 1.806-8.524) and Upper Arm Circumference (p-value=0.001, OR=3.923 with 95% CI 1.806-8.524). The conclusion from the results of this study is that BMI and LiLA variables are determinant variables for the incidence of Type 2 DM.
Analisis Determinan Proksi Faktor yang Berhubungan dengan Kinerja Kader Posbindu Penyakit Tidak Menular (PTM)
Authors: Nasus Evodius , Saputri Ekawati 
Published: October 2022

Posbindu Non-Communicable Diseases (PTM) is a form of community participation in activities for early detection, monitoring, and early follow-up of risk factors for Non-Communicable Diseases independently, routinely, integrated, and continuously. So that the role of cadres is needed to carry out tasks in health services related to non-communicable diseases. The purpose of this study was to analyze the determinants of factor proxies consisting of training, awards, infrastructure, knowledge, and job design related to the performance of Posbindu PTM cadres in the working area of Wundulako Health Center. This study uses a descriptive-analytic design with a cross-sectional approach, sampling using a total sampling so that the number of samples is 55 people. The results of the chi-square test show that there is a significant relationship between training and the performance of Posbindu PTM cadres (p-value=0.003), there is no relationship between rewards and the performance of Posbindu PTM cadres (p-value=0.352), facilities and performance of Posbindu PTM cadres (p-value=0.874), there knowledge and performance of posbindu PTM cadres (p-value=0.424). But, there is a significant relationship between job design and performance of Posbindu PTM cadres (p-value=0.009). This study concludes that there are only 2 factors that affect the performance of PTM posbindu cadres, i.e training and job design, so it is hoped that the Wundulako Health Center as the organizer can provide training to cadres, it must be carried out at least every month to maintain and improve cadre knowledge and socialization related to the duties and roles of cadres.
Ahmet Haşim’in “Hazan”ı
Authors: YILDIZ Ali 
Published: October 2022

Bir şairin şiirini sadece sınırlı birtakım dış etkilerle, başka şairlerin etkisiyle açıklamak mümkün değildir; şiirin çok boyutlu kesif yapısı buna izin vermez. Eserleri, Batı etkisi altında gelişen Türk şiirinin mühim bir safhasını teşkil eden Ahmet Haşim içe dönük, soyutlamaya dayalı bir şiir yazmıştır. Bir bakıma sembolizm akımıyla da ilişkili olan Ahmet Haşim şiirinin daha iyi anlaşılabilmesi için tematik olarak da incelenmesi gerekir.
“Hazan”, Ahmet Haşim’in şiirinin özelliklerini kusursuz denilebilecek ölçüde ihtiva eden şiirlerden biridir. Ahmet Haşim, diğer şiirlerinde olduğu gibi bu şiirinde de bir düşünceyi değil; kendi iç yaşantısını, ruh hâlini ifade eden bir biçim geliştirir. Bunu akşamın, sonbaharın ve gecenin manzaralarını birleştirerek yapar. Şiirin bütününe hâkim olan his ise ölüm ve ölümün sebep olduğu acıdır.
Crease
Authors: Gil Ulldemolins Maria , Pint Kris 
Published: October 2022

This experimental paper proposes a shared exploration of the crease as a tactile, existential, and artistic phenomenon. It takes Roland Barthes’ definition of his left-handedness as “a tenuous and persistent crease” as a basis. Hence, this phenomenon is a minor but stubborn mark on the self, a superficial matter.
In order to portray an intimate and personal approach to the subject, this paper is written in first person. This “I”, though, is plural, a result of a collaboration. As part of the methodology developed to create this polyphonic voice, the paper is structured in a non-linear fashion. After each section, the reader can choose how to proceed.
The imposed choices reveal the materiality of the text - they establish points of friction and awareness for a reader; and weave different discursive lines and surfaces. The aim is to allow the format to contribute to the definition of the crease, beyond images and excerpts in the content.
Conversation-as-Material
Authors: Cocker Emma 
Published: October 2022

Conversation-as-material is a language-based artistic research practice for attempting to speak from within the experience of collaborative artistic exploration, a linguistic practice attentive to the lived experience of aesthetic co-creation. The practice of conversation-as-material, which forms the basis of this article, has evolved through tentative exploration of the questions: How can the shared act of conversation bring into reflective awareness the live and lived, yet often hidden or undisclosed, experience of artistic practice and process, especially within collaboration? How can the event of conversation be developed as an artistic research practice for attempting to give tangibility, whilst also remaining in fidelity, to the pre-reflective aspects of this lived experience? Considered less as a means for talking about, conversation-as-material may be understood as a practice for inviting immanent, inter-subjective modes of verbal-linguistic sense-making emerging through different voices enmeshed in live exchange. Conversation — from con- meaning ‘with, together’ and versare, ‘to turn, bend’; or else, from conversare — ‘to turn about, to turn about with’. Conversation-as-material has emerged as a practice of collaborative writing, which unfolds through the interplay of different voices ‘turning about’ together in conversation. In this sense, the practice can be differentiated from that of interview — for in the practice of conversation-as-material there is no researcher/researched dichotomy. Within the practice, an attempt is made to develop an approach to writing that finds expression first through verbal conversation, which is then subsequently distilled, even densified, towards poetic text. Conversation-as-material involves the gradual revelation of an artistic-poetic, perhaps even phenomenological, mode of emergent writing for speaking from the experience of collaborative co-creation, where linguistic content is not already known in advance, but rather emerges in and through the lived working-with of language. The practice of conversation-as-material thus comprises a quadripartite process of conversation, transcription, distillation, and presentation, where each part involves the activation of a particular aesthetic or poetic mode of attention, perhaps even a specific phenomenological attitude or disposition.
Manajemen Talenta Dan Pengembanag Karier Pengaruhnya Terhadap Kinerja Karyawan
Authors: Azhad M. Naely , Anggraeni LIsa 
Published: October 2022

Background – The human resourcess management aims to improve employee performance, so talent management and career development are increasingly important for an organization. Aim – This study aims to examine the effect of talent management and career development on employee performance. This study can contribute to improving employee performance. Design/ Methodology/ Approach - The object of the research is the employees of the Dinas Pertanian Ketahanan Pangan dan Perikanan Kabupaten Bondowoso, amounting to 200 people. Hypothesis testing was carried out by using the SPSS program t test. Results and Discussion - The results show that the talent management variable has a significant effect on employee performance in a positive direction. Career development has a significant effect on employee performance in a positive direction. Conclusion - The conclusion of this study, that the tree hypotheses proposed are accepted, namely talent management has a significant effect on employee performance in a positive direction. Career development has a significant effect on employee performance in a positive direction. Talent management and carrer development has a significant effect on employee performance in a positive direction. Research implications - This research can contribute to organizations on how to improve employee performance through talent management and career development
Thoracic outlet syndrome in the рediatric and аdolescent рopulations
Authors: Druzhinina E. S. , Mukhambetalieva I. H. , Zavadenko N. N. , Druzhinin D. S. 
Published: October 2022

Thoracic outlet syndrome (TOS) is challenging to diagnose of it`s diﬀerent etiology and pathophysiology. For now, all the physical examinations and investigations lack sensitivity and/or speciﬁcity. Recent eﬀorts have been made to more clearly deﬁne a set of diagnostic criteria that will bring consistency to the diagnosis of TOS. Surgical management remains the mainstay of operative treatment for all patients, who have failed conservative therapy, because of it`s low eﬃciency.This article aims to review the etiology and pathophysiology, clinical presentations, diagnosis, and management of thoracic outlet syndrome.
Assessment of progression of Parkinson’s disease using magnetic resonance morphometry
Authors: Vlasova I. A. , Trufanov A. G. , Buriak A. B. , Kuznetsova E. V. , Odinak M. M. , Litvinenko I. V. 
Published: October 2022

Parkinson’s disease (PD) is the second most common neurodegenerative disease in the world, however, structural changes in the brain at diﬀerent stages and the associated pathophysiological mechanisms remain unclear.Objective: to study MR-morphometric changes in the cerebral cortex in the early and advanced stages of PD in comparison with the control group.Material and methods. 88 patients with PD were examined (II stage of the disease — 42 people, III stage — 46 people according to the Hoehn–Yahr scale). The control group consisted of 35 people who did not diﬀer in sex and age with initial manifestations of cerebrovascular insuﬃciency. All groups included in the study underwent a neurological examination, as well as magnetic resonance imaging of the brain on a Philips Achieva 3.0T apparatus, followed by post-processing processing of the T1 gradient echo images obtained using FreeSurfer 6.0 software.Results. In patients with stage II PD, compared with the control group, a signiﬁcant decrease in the thickness of the cortex was found in the gyrus of the precuneus (p = 0.014) of the lateral part of the superior temporal gyrus, inferior frontal gyrus, postcentral sulcus, superior temporal sulcus, which progressed during the transition to the third the stage of the disease and can serve as a marker of the progression of the neurodegenerative process.Conclusion. A morphometric study of the cerebral cortex in PD makes it possible to clarify some links in the pathogenesis of the formation, including dopamine-independent symptoms of the disease.
Impact of aﬀective and cognitive impairments on quality of life in patients with early stages of Parkinson’s disease
Authors: Nodel M. R. , Mahmudova G. Zh. , Niinoja I.N. V. , Romanov D. V. 
Published: October 2022

Introduction. Aﬀective and cognitive disorders are characteristic manifestations of Parkinson’s disease (PD). The clinical assessment of this disorder in PD is assessed as a negative assessment of the quality of life (QoL) of patients. Issues related to motor, aﬀective, cognitive communities with various aspects of QoL at the stage of PD require mandatory.Aim: to evaluate the associations between motor, aﬀective, cognitive impairments and QoL indicators in patients in the early stages of PD.Results. Signiﬁcant relationships were found between the motor aspects of QOL and aﬀective and cognitive impairments: between the total assessment of AFLD, assessments of mobility/everyday activity of QoL and SSOBP (r = 0.45–0.49, p < 0.05), depression (r = 0.77, p < 0.05), apathy (r = 0.42, p < 0.05), trait anxiety (TA, r = 0.58, p < 0.05), visuospatial functions SCOPA (r = –0,34, p < 0.05), Stroop test 3 (r = 0.33, p < 0.05).There was a relationship between self-assessment of emotional well-being of QoL and aﬀective, cognitive impairments: depression, TA (r = 0.73, 0.77, p < 0.05), state anxiety (SA), apathy (r = 0.52, r = 0.56, p < 0.05); SCOPA (r = –0.27, p < 0.05), interference index, Stroop test (r = 0.29, p < 0.05), 1 part TMT test (r = 0.31, p < 0.05). A relationship was found between self-assessment of social life and motor, aﬀective disorders: SSOS (r = 0.38, p < 0.05), SA (r = 0.43, p < 0.05), depression (r = 0.48, p < 0.05), apathy (r = 0.57, p < 0.05).Conclusion. The signiﬁcant role of depression, anxiety, apathy, cognitive impairments in self-assessment of motor disorders, decreased daily activity, deterioration of emotional and social aspects of QoL already in the early stages of PD justiﬁes the need for diagnosis and treatment of these disorders in each patient. Taking into account the mutual inﬂuence of motor, aﬀective and cognitive disorders, complex rehabilitation is required to improve the quality of life of patients.
Efektifitas Workshop Karya Tulis Ilmiah Bagi Guru-Guru PAI di Lingkungan Kementerian Agama Provinsi Banten
Authors: Wasehudin Wasehudin , Fatchurroman Nanang , Anshori Irfan , Murniasih Eri 
Published: October 2022

Tujuan diselenggarakannya workshop pendampingan karya tulis ilmiah ini untuk menumbuhkan hasrat dan minat para guru Pendidikan Agama Islam dalam menulis dan menciptakan sebuah karya tulis ilmiah sebagai prasyarat dalam kenaikan jabatan fungsional. Produktivitas dan keprofesionalitasan seorang guru juga tercermin dari karya tulis ilmiah yang dimuatnya. Peserta workshop karya tulis ilmiah ini adalah guru-guru Pendidikan Agama Islam yang tersebar di wilayah Provinsi Banten yang berjumlah 42 orang. Kegiatan pengabdian ini dilangsungkan di Aula Kanwil Kemenag Provinsi Banten. Kegiatan pengabdian menjelaskan secara rinci fakta yang terjadi pada kegiatan workshop karya tulis ilmiah, mulai dari Strength (kekuatan), Weakness (kelemahan), Opportunities (peluang) dan Threats (ancaman) yang terjadi pada berlangsungnya workshop. Kegiatan pengabdian ini menggunakan pendekatan kualitatif dengan menggunakan metode deskriptif. Hasil kegiat­an menemukan bahwa sebagian besar guru-guru Pendidikan Agama Islam yang mengikuti workshop ini dapat menyusun manuskrip jurnal sesuai dengan kaidah jurnal yang ditentukan yang merupakan syarat bagi kenaikan jabatan fungsional, juga menjadi tolak ukur guru yang produktif dan profesional.