bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Effect Of Special Allocation Funds, Profit Sharing Funds And Rest Of Budget Calculations On Capital Expenditures In District And City Governments In West Sumatra Province
Authors: Ananda Febryandhie , Hariani Dewi 
Published: February 2022

ABSTRACT
The purpose of the study was to determine the effect of special allocation funds, profit-sharing funds and the remainder of the budget calculation on capital expenditures (study on Regency and City Governments in West Sumatra Province). This type of research is quantitative research. The scale used is the ratio measurement scale. The data used is time series data analysis. Source of data in the form of secondary data. The population is 19 regencies and cities in West Sumatra Province, which consists of 12 regencies and 7 cities for the 2014-2019 period. The sampling technique used was saturated sampling. Data collection technique is documentation. The data analysis technique is multiple linear regression analysis. Based on the results of the research that has been done, it can be concluded that the DAK has a significant positive effect on capital expenditures so that the hypothesis is accepted. DBH has a significant positive effect on capital expenditure so that the hypothesis is accepted. SILPA has no significant effect on capital expenditure so that hypothesis is rejected. DAK, DBH and SILPA together have a significant positive effect on capital expenditures. The adjusted R square value is 0.668, this means 66.8% of capital expenditure in 19 regencies and cities in West Sumatra Province which can be explained by special allocation funds (DAK), profit sharing funds (DBH) and excess budget calculations (SILPA). ) while the remaining 33.2% is explained by other factors not examined in this study.
Faktor Faktor yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Manufaktur di Bursa Efek Indonesia
Authors: Saputra Syailendra Eka , Syahrul Alfattory Rheza , Harini Gustia 
Published: February 2022

This study aims to determine the effect of a number of factors that influence the provision of going concern audit opinions on manufacturing companies on the Indonesia Stock Exchange. In this study, the factors that are thought to influence the provision of going concern audit opinions consist of audit tenure, opinion shopping, audit delay and financial distress. The data analysis method used is binary logistic regression. Based on the results of hypothesis testing, it was found that audit tenure and opinion shopping had no significant effect on going concern audit opinions on manufacturing companies on the Indonesia Stock Exchange, while audit delay and financial distress had a significant effect on going concern audit opinions on manufacturing companies on the Indonesia Stock Exchange.
ABSTRAK
Penelitian ini bertujuan mengetahui pengaruh sejumlah faktor yang mempengaruhi pemberian opini audit going concern pada perusahaan manufaktur di Bursa Efek Indonesia. Pada penelitian ini faktor yang diduga mepengaruhi pemberian opini audit going concern terdiri dari audit tenure, opinion shoping, audit delay dan financial distress. Metode analisis data yang digunakan adalah regresi binary logistic. Berdasarkan hasil pengujian hipotesis ditemukan audit tenure dan opinion shoping tidak berpengaruh signifikan terhadap opini audit going concern pada perusahaan manufaktur di Bursa Efek Indonesia, sedangkan audit delay dan financial distress berpengaruh signifikan terhadap opini audit going concern pada perusahaan manufaktur di Bursa Efek Indonesia.
Determinan Kepuasan Pengguna E-Filing Masa Pandemi Covid-19
Authors: Aji Ridho Pramana , Puti Adriyanti Agustina , Sari Dian Puji Puspita 
Published: February 2022

E-filing is a facility provided by the Direktorat Jendral Pajak (DJP) to report tax resposibility. The advantage of e-filing is that taxpayers can report their tax return (SPT) without being limited by distance, time and place. This fits perfectly with the COVID-19 pandemic situation, which requires us to limit face-to-face interactions. This study aims to evaluate the effect of information quality, system quality, and service quality on e-filing user satisfaction during the Covid-19 pandemic. This research was conducted using a survey method by distributing online and offline questionnaires to individual taxpayers who use e-filing registered at the Pekanbaru Senapelan Tax Service Office. The sample was selected using purposive sampling technique so that the sample obtained was 100 respondents. Hypothesis testing in this study used multiple linear regression analysis. The results of this study indicate that information quality and system quality have a positive effect on e-filing user satisfaction. Service quality has no effect on efiling user satisfaction.
ABSTRAK
E-filing merupakan sarana kemudahan yang disediakan Direktorat Jendral Pajak (DJP) untuk melaporkan kewajiban perpajakan. Keunggulan e-filing adalah wajib pajak dapat melaporkan Surat Pemberitahuan (SPT) tanpa dibatasi jarak, waktu dan tempat. Hal ini sangat cocok dengan situasi pandemi covid-19 yang mengharuskan kita membatasi interaksi tatap muka. Penelitian ini bertujuan untuk mengevaluasi pengaruh kualitas informasi, kualitas sistem, dan kualitas layanan terhadap kepuasan pengguna e-filing pada masa pandemi Covid-19. Penelitian ini dilakukan dengan metode survei dengan menyebarkan kuesioner secara online dan offline kepada wajib pajak orang pribadi yang menggunakan e-filing yang terdaftar di Kantor Pelayanan Pajak (KPP) Pekanbaru Senapelan. Sampel dipilih dengan menggunakan teknik purposive sampling sehingga sampel yang diperoleh sebanyak 100 responden. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa kualitas informasi dan kualitas sistem berpengaruh positif terhadap kepuasan pengguna e-filing. Kualitas layanan tidak berpengaruh terhadap kepuasan pengguna efiling.
Transformasi Pendidikan Digital Mahasiswa FEB Universitas Dharma Andalas Saat Pandemi Covid 19
Authors: Marina Anna , Yendra Nofri 
Published: February 2022

The purpose of the study was to determine the effect of the use of smartphones, online learning systems and the use of Moodle on the learning achievement of FEB students at Dharma Andalas University partially and simultaneously during the covid 19 pandemic. 284 people was determined by a sampling technique of 20% of the population. Data collection techniques with documentation and survey studies use primary data in the form of questionnaires and secondary data through library research. All research variables meet the instrument test and classical assumption test, the results of the regression equation Y = 72,479 + 0.739X1 + 0.256X2 + 0.437X3 + e. The results of the study show that the use of smartphones, online learning systems and the use of moodle have a significant positive effect on student achievement at a significance level of 5%. The correlation between the use of smartphones, online learning systems and the use of Moodle with moderate learning achievement is 0.683. The use of smartphones, online learning systems and the use of Moodle were able to explain the learning achievement of FEB students at Dharma Andalas University 0.517, the remaining 48.33 were explained by other variables not included in the research model.
ABSTRAK
Tujuan penelitian mengetahui pengaruh penggunaan smartphone, sistem pembelajaran daring dan penggunaan moodle terhadap prestasi belajar mahasiswa FEB Universitas Dharma Andalas secara parsial dan simultan saat pandemi covid 19. Populasi penelitian 1.132orang sampel 284 orang ditentukan dengan teknik pengambilan sampel 20% dari populasi. Teknik pengumpulan data dengan studi dokumentasi dan survei menggunakan data primer berupa angketdan data sekunder melalui library research. Semua variabel penelitian memenuhi uji instrumen danuji asumsi klasik, didapat hasil persamaan regresi Y = 72.479 + 0.739X1 + 0.256X2 + 0.437X3 + e. Hasil pengujian hipotesis secara parsial dan simultan menunjukkan penggunaansmartphone, sistem pembelajaran daringdan penggunaan moodleberpengaruh positif signifikan terhadap prestasi belajar mahasiswa FEB Universitas Dharma Andalas pada tingkat signifikansi 5%. Korelasi penggunaan smartphone, sistem pembelajaran daringdan penggunaan moodledengan prestasi belajar sedang 0.683. Penggunaan smartphone, sistem pembelajarandaringdan penggunaan moodlemampu menjelaskan prestasi belajar mahasiswa FEB Universitas Dharma Andalas 0.517 sisanya 48.33 dijelaskan oleh variabel lain tidak termasuk ke dalam model penelitian.
Trend Penghindaran Pajak Pada Perusahaan Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia
Authors: Kusufiyah Yunita Valentina , Anggraini Dina 
Published: February 2022

Tax avoidance is an action taken by taxpayers to reduce the tax burden by exploiting the weakness of legislation (loopholes), although this tax avoidance practice does not violate the laws and regulations but this action is considered an immoral act (unacceptable). This research is motivated by the large number of tax evasion carried out by corporations which has become a complaint in several countries, including Indonesia, which causes state losses. This study uses the Effective Tax Ratio (ETR) as a proxy or measurement of tax avoidance. The ETR method is done by dividing income tax expense by profit before tax. This study aims to empirically test the avoidance trend in food and beverage companies listed on the Indonesia Stock Exchange. This type of research is descriptive research, namely research that explains one variable in a particular situation. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2011-2020 with a population of 80 companies. This study found the average value of ETR within 10 years was 23% and the maximum value of ETR for 10 years (2011-2020) was 34.87%, namely in 2015.
ABSTRAK
Penghindaran pajak merupakan tindakan yang dilakukan oleh wajib pajak untuk mengurangi beban pajak dengan memanfaatkan kelemahan peraturan perundang-undangan (loopholes), meskipun praktek penghindaran pajak ini tidak melanggar peraturan perundang-undangan tetapi tindakan ini dianggap sebagai perbuatan tidak bermoral (unacceptable). Penelitian ini termotivasi dari banyaknya penghindaran pajak yang dilakukan oleh korporasi yang menjadi keluhan beberapa negara termasuk di Indonesia yang menimbulkan kerugian negara. Penelitian ini menggunakan Effective Tax Ratio (ETR) sebagai proksi atau pengukuran penghindaran pajak. Metode ETR ini dilakukan dengan membagi beban pajak penghasilan dengan laba sebelum pajak. PenelItian ini bertujuan menguji secara empiris tentang trend penghindaran pada perusahaan makanan dan minuman yang terdaftar pada Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian deskriptif, yaitu penelitian yang menjelaskan satu variable dalam situasi tertentu. Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 20211-2020 dengan populasi sebanyak 80 perusahaan. Penelitian ini menemukan nilai rata-rata ETR dalam kurun waktu 10 tahun sebesar 23% dan nilai maksimal ETR sepanjang 10 tahun (2011-2020) sebesar 34,87% yaitu pada tahun 2015.
GUARANTEES OF THE LOYALTY OF PROVIDING PUBLIC SERVICES IN UKRAINE:
Authors: Leheza Yevhen , Deliya Yuriy , Ryzhkov Eduard , Albul Serhii , Iliushchenko Hanna 
Published: February 2022

The scientific article is devoted to the coverage of guarantees of public services loyalty in Ukraine. It is proposed to include the following types of guarantees to ensure the loyalty of public services in Ukraine: appeals of decisions, actions or inactions of public administration entities on the provision of public services in court (administrative proceedings); control over the activities of public administration entities on the provision of public services; appeals of individuals (citizens and stateless persons) in accordance with the Law of Ukraine "On Appeals of Citizens"; bringing public servants to responcibility for refusing to provide a certain type of public service. It is established that the significance of legal guarantees of loyalty of public services provision lie in: assurance of the rights and freedoms of a human and a citizen in the process of obtaining various public services; compliance with international human rights standards in the field of public services; improving the state image represented by subjects of these services; etc
SUPERGRAPHICS AND VIDEO ECOLOGY
Authors: Е.Nemtchinova Е. 
Published: February 2022

The objective of this research was to conduct a study of supergraphics in the architecture and design of the visual urban environment in terms of video ecology. The article examined the specifics of supergraphics, its relationship with the concepts of graffiti and street art. The study also focuses on the specifics of new materials, innovative technologies for the implementation of supergraphics, in particular on the example of the subway. The variety of artistic techniques of supergraphics and its influence on the harmonization of the surrounding subject-spatial environment are revealed. The demand for supergraphics in modern conditions requires its deep analysis. The specifics of supergraphic tools are related to the requirements of creating an effective communicative human environment and solving a specific problem to improve the video ecology of the urban environment. The differences in the concepts of graffiti and street art are analyzed, their connection with the artistic techniques of modern supergraphics is outlined. The article provides new materials and innovative technologies. The provisions of the article reveal the inextricable connection of today's trends in supergraphics with our modern life. The materials of the article contribute to further developments in the methodological material on this topic, help in the formulation of design tasks, as well as in the evaluation of the work in supergraphics.
EDUCAÇÃO MUSICAL E PANDEMIA:
Authors: Da Silva Cortez Alexandre 
Published: February 2022

No presente artigo objetiva-se trazer um relato de experiência do ensino de instrumento musical (Violão/ Guitarra) em forma de estudo de caso no Conservatório Estadual de Música Haidée França Americano (CEMHFA) de Juiz de Fora - MG, tendo por base o contexto da pandemia de Covid-19. As aulas aconteceram de forma online, e para tal foi empregado um blend metodológico, com o intuito de empregar as novas metodologias ativas da aprendizagem como Aprendizagem Baseada em Projetos e em Problemas. A primeira parte do artigo consiste em uma reflexão sobre as metodologias usadas nos conservatórios em geral, e as problematizações das mesmas nos contextos atuais, posteriormente foram explicitados aspectos sobre o curso de Guitarra e Violão da instituição, seguido de um relato da minha experiência como professor dessas disciplinas no primeiro semestre de trabalho ministrando tais disciplinas. Para a produção deste trabalho, foi realizada uma pesquisa bibliográfica na área da educação e da educação musical, contextualizando o ensino de instrumento junto aos desafios contemporâneos desta área, focalizando em particular nos cursos técnicos de música. Conclui-se, portanto, que o emprego das metodologias ativas pode acarretar em situações de aprendizagens significativas tanto para discentes quanto para docentes, mantendo o engajamento dos alunos na disciplina, criando assim um ambiente rico de troca de saberes e construção do conhecimento.
Idecabtagene Vicleucel (Abecma)
Authors: Reimbursement Team  
Published: February 2022

CADTH reimbursement reviews are comprehensive assessments of the clinical effectiveness and cost-effectiveness, as well as patient and clinician perspectives, of a drug or drug class.
The assessments inform non-binding recommendations that help guide the reimbursement decisions of Canada's federal, provincial, and territorial governments, with the exception of Quebec.
This review assesses idecabtagene vicleucel (Abecma), cell suspension in 1 or more patient-specific infusion bag(s); target dose of 450 × 106 CAR T cells, within a range of 275 × 106 to 520 × 106 CAR T cells; for IV infusion.
Indication: For the treatment of adult patients with multiple myeloma who have received at least 3 prior therapies, including an immunomodulatory drug, a proteasome inhibitor, and an anti-CD38 antibody, and who are refractory to their last treatment.
Analisis Peran ASEAN Regional Forum Dalam Penyelesaian Sengketa Laut China Selatan
Authors: Sitompul Melda Alani 
Published: February 2022

ASEAN Regional Forum (ARF) merupakan forum yang didirikan oleh negara-negara ASEAN untuk menjaga keamanan kawasan dan mencegah terjadinya ketidakstabilan keamanan di kawasan. Peran ARF ialah kesepakatan tentang “Pedoman Pelaksanaan DOC” yang bertujuan untuk meredakan ketegangan dan mempromosikan pengelolaan situasi yang damai serta menghormati status quo. Diskusi dan dialog yang sedang berlangsung di dalam ASEAN serta ASEAN dan China terkait pengimplementasian DOC melalui Code of Conduct (COC) untuk sengketa Laut China Selatan. Dengan demikian ASEAN memainkan peran yang sangat penting. peran ini yang menarik untuk diteliti dalam implementasi DOC melalui COC dalam ARF. Tulisan ini hendak meneliti peran tersebut menggunakan pendekatan kualitatif deskriptif menggunakan sumber sumber sekunder melalui berita, dokumentasi, dan jurnal yang mendukung dan relevan.
Kata kunci: peran, asean regional forum, sengketa batas laut, code of conduct, laut china selatan, Declaration on the Conduct
Conservative treatment of extra-dural hematoma: about 52 cases
Authors: ELHAIRECH Dahmane , KANAZY Saloua , LMEJJATI Mohamed 
Published: February 2022

Extradural hematoma is a collection of blood that develops between the dura and the bone of the skull. It is a neuro-trauma emergency requiring intervention as soon as possible. However, conservative treatment is recommended in many cases of extra dural hematomas with good progress. We report the experience of the CHU AGADIR neurosurgery service on 52 cases of isolated extra dural hematomas not operated, treated between 2018 and 2021. The aim of this work is to establish the criteria for the therapeutic choice and its consequences. on the evolution of patients. Our patients were monitored by brain CT scans and only three cases required secondary surgery due to the increase in the size of the hematoma on the follow-up scans. The long-term course was good for all of these patients with no neurological sequelae. The review of the literature shows results which meet the same conclusions and which emphasize the value of the clinical-radiological examination and the CT follow-up of patients and its financial implication for patients, most of whom are destitute.
Keywords: Extradural hematoma, conservative treatment, brain CT, surgery
The socio-demographic profile of addicts treated by the Agadir addictology center
Authors: El Hanafi A. , Elkaddouri H. , Karmoude L. , Lmejjati M. 
Published: February 2022

The increase in the number of addicts in our country is a distressing phenomenon and largely contributes to the degradation of the quality of life of people who use psychoactive substances. This descriptive, quantitative retrospective study aims to describe the socio-demographic profile of addicts treated by the Agadir addictology center. The study is carried out on a sample of 288 users of psychoactive substances selected according to a stratified probability sampling, based on the files of addicts who passed through the center during the first two years of its operation 2018 and 2019. In terms of results, this work has shown that this phenomenon primarily concerns the male sex with a percentage of 88.19%, generally, single people are the most representative with 67.01%. Regarding age, a proportion of 55.21% is in the 18 to 30 age group. A majority of 95.49% come from urban areas and 84.37% reside in nuclear families. 46.53% of addicts are inactive and for those active, in most cases they work in underqualified professions. And concerning addictive behaviors, they are concentrated on the consumption of two types of psychoactive substances (tobacco, and cannabis) which represent 50.69%. In the hope of an improvement, it will be necessary to give more importance to the subject and to make it more debatable. As well as to have these addicts recognized without discrimination.
Keywords: Addicts, socio-demographic profile, psychoactive substances, drugs, addiction.
The status and correlations of anxiety and depressive disorders in Moroccan patients with breast and gynecological cancer: A crosssectional case-control study
Authors: Aquil Amina , El Kherchi Ouassil , El-Azmaoui Naoual , Guerroumi Maroua , Benider Abdellatif , Elgot Abdeljalil 
Published: February 2022

Background: In lower middle-income countries, significant progress has been made in the treatment and management of cancers. However, the neuropsychiatric and mood disorders associated with these diseases are generally underestimated by the health system. The aim of this study is to assess both anxiety and depression disorders of Moroccan women with breast cancer and gynecological cancer (N=400) and further identify the predictive factors.
Methods: Case–control study was conducted with a total sample of 800 individuals. Participants were selected from a regional epidemiological survey. Translated and validated Arabic versions of the following international scales were used: Hospital Anxiety and Depression Scale (HADS), Pittsburgh sleep quality index (PSQI), Rosenberg's self-esteem scale (RSES), Body image scale (BIS) and Multidimensional scale of perceived social support (MSPSS). The predictive effect of these psychosocial factors for depression and anxiety was studied with hierarchical linear regressions.
Results: Patients with breast and or gynecological cancer presented a high level of anxiety and depressive symptoms. Multivariate analysis revealed that breast and or gynecological cancer functions as an independent but not primary predictor of anxiety and depressive symptoms. High levels of anxiety and depression were positively associated with a high level of sleep disturbances and body image disturbances and negatively associated with a higher level of perceived social support and self-esteem.
Conclusion: Among patients with breast and or gynecological cancer, social support and high self-esteem could help to improve anxiety-depressive symptoms related to this types of cancer.
Keywords: Anxiety, depression, breast cancer, gynecological cancer, predictors.