bluuebunny/crossref_metadata_2025_split huggingface dataset:
La violence au Mexique : état narco, crime organisé et «groupes d’autodéfense communautaires» dans l’état de Michoacácan
Authors: Solís González José Luis 
Published: December 2022

La violence actuelle au Mexique – aussi bien celle de l’État mexicain que celle de la société civile en réponse à la violence croissante du crime organisé, en particulier celle exercée par les cartels de la drogue – est le résultat de l’émergence quasi simultanée d’un nouveau régime d’accumulation du capital et d’un nouveau régime politique néolibéral pendant les années quatre-vingt-dix. Il a conduit à l’affaiblissement de l’appareil d’État et de sa capacité d’intervention dans l’économie nationale, et a permis le surgissement d’une violence maffieuse comme nouvel acteur global de la société mexicaine.
Au niveau local, mais avec une tendance à se généraliser à travers le pays, on assiste à l’émergence des «autodéfenses communautaires», en particulier dans l’état de Michoacán. Leur succès révèle l’incapacité de l’État qui essaie tout à la fois de les «institutionnaliser » et de les désarmer.
Diplomatie d’influence numérique lors du premier mandat Obama
Authors: Ricaud Raphaël 
Published: December 2022

En 2011, la secrétaire d’État à la Public diplomacy, évoquait l’importance du «Printemps arabe». Dans un espace géopolitique bouleversé, McHale constatait que l’Amérique devait désormais dialoguer avec de nouveaux acteurs, qui participent à l’élaboration d’un monde en devenir. Pour ce faire, elle prônait un recours plus systématique à la public diplomacy,
ainsi qu’au numérique. Était-ce pour inscrire le département d’État dans l’air du temps ou y avait-il un véritable changement de paradigme ? Pour répondre à cette question, l’article s’intéresse aux moyens numériques déployés par le département d’État, aux révolutions arabes (qui furent saluées par Washington en tant que projection idéalisée de la démocratie), et à l’importance des récits qui accompagnent les bouleversements technologiques. En définitive, la visée d’une public diplomacy numérique fut autant nationale qu’extraterritoriale.
Candidíase no cenário brasileiro atual: epidemiologia, prevenção e manejo
Authors: Oliveira Karine Panuce de , Tanajura Lorena Moitinho Leão , Nascimento Geovana Braz , Marques Ayla Solano , Souza Laryssa Pessoa Dantas de , Vieira Taynara Queiroz , Reis Eidi dos 
Published: December 2022

A candidíase é uma infecção caracterizada por inflamação vaginal, causada pelo fungo Candida spp, sendo que a cepa Candida albicans é o agente etiológico mais comum. Nesse contexto, a candidíase vulvovaginal (CVV) e a candidíase oral são as duas formas mais comuns da doença. Diante disso, os critérios utilizados para a inclusão de artigos foram artigos relacionados ao tema, escritos em português, inglês ou espanhol, disponíveis para a leitura completa e que foram publicados nos últimos 15 anos. Sendo assim, diante os critérios de elegibilidade, foram selecionados 31 artigos nas plataformas Scielo e Pubmed. A candidíase vulvovaginal (CVV) é causada pelo crescimento fora do normal de fungos do tipo levedura na mucosa do trato genital feminino, manifestando-se como um processo inflamatório. Nesse sentido, conclui-se a importância de alertar as mulheres e os profissionais de saúde sobre o diagnóstico diferencial da candidíase vulvovaginal (CVV).
OF THE GENERATRICES OF REFLECTOR AND SUBREFLECTOR OF A TOROIDAL ANTENNA
Authors: Воронцов А.П. , Ермолаев С.В. , Прищепа И.Н. 
Published: December 2022

Рассмотрен метод расчета образующих рефлектора и контррефлектора тороидальной антенны. Приведены необходимые соотношения для расчета образующих. Представлены результаты расчета характеристик двухзеркальной тороидальной антенны с разными образующими. Показано, что лучшие характеристики получаются у тороидаль­ной антенны с параболической образующей рефлектора.
A method of calculating the generatrices of reflector and subreflector of a toroidal antenna is considered. The necessary ratios for calculating the generatrices are given. The results of calculating the characteristics of a two-mirror toroidal antenna with different generatrices are presented. It is shown that the best characteristics are obtained from a toroidal antenna with a parabolic generatrice of reflector.
PENINGKATAN PEMAHAMAN PERAN KOPERASI BAGI PENGUSAHA PEMULA UMKM SETU BABAKAN DI KECAMATAN JAGAKARSA
Authors: Zaman Rambe Kamarul , Andriyanty Reny , Hasibuan Ahmad Nurdin , Asrarudin Asrarudin 
Published: December 2022

This service program aims to assist the government's efforts in increasing public knowledge of the importance of cooperatives in developing business for novice business actors in Jagakarsa sub-district. The target audience was seventeen novice business actors in the Betawi cultural heritage Setu Babakan Srengseng Sawah Jagakarsa District, South Jakarta. The activity model was counseling combined with discussion method between the target audience and the team. The service material was directed at the use of own capital from cooperatives and using a revolving capital model. The activities carried out were able to increase the knowledge of the target community. Before the activity, the participants's understanding of the role of cooperatives as a source of shared capital was 49 percent. Based on post-activity analysis related to the level of understanding of the target community on average increased by 19 percent to 68 percent. The suggestion for this service activity is that the activity must be carried out continuously.
Imbal Jasa Audit: Aspek Risiko Audit, Ukuran Perusahaan, dan Ukuran Kantor Akuntan Publik pada Perusahaan Manufaktur di Indonesia
Authors: Suci Rama Gita , Fionasari Dwi 
Published: December 2022

Abstrak
Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi imbal jasa audit. Faktor-faktor yang diuji dalam penelitian ini adalah risiko audit, ukuran perusahaan dan ukuran kantor akuntan publik. populasi penelitian adalah seluruh perusahaan manufaktur yang tecatat di Bursa Efek Indonesia tahun 2017 dan 2018. Selanjutnya pengambilan sampel menggunakan metode purposive sampling dengan jumlah 94 perusahaan dengan periode 2 tahun pengamatan sehingga total sampel berjumlah 188 perusahan manufaktur. Jenis penelitian adalah penelitian kuantitatif, dengan menggunakan regresi linear berganda. Dimana pengujian asumsi klasik dan pengujian hipotesisvariabel dilakukan dengan menggunakan program SPSS versi 21. Hasil penelitian ini menunjukkan bahwa secara parsial maupun simultan risiko audit, ukuran perusahaan dan ukuran kantor akuntan publik berpengaruh signifikan terhadap audit fee pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2018. Kemampuan variabel independen risiko audit, ukuran perusahaan dan ukuran kantor akuntan publik dalam menjelaskan variabel dependen audit fee adalah sebesar 68,5%.
Kata kunci: Audit Fee, Risiko Audit, Ukuran Perusahaan, Ukuran KAP
Abstract
This study aims to examine the factors that influence audit fees. The factors tested in this study are audit risk, company size and the size of the public accounting firm. The research population is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 and 2018. Furthermore, the sampling method uses purposive sampling with a total of 94 companies with a 2-years observation period so that the total sample amounted to 188 manufacturing companies. The type of research is quantitative research, using linear regression. Where the classical assumptions testing and hypothesis testing are conducted using SPSS version 21. The results of this study indicate that partially or simultaneously audit risk, company size and the size of the public accounting firm have a significant effect on audit fees for manufacturing companies listed on the IDX in 2017-2018 . The ability of the independent variable audit risk, company size and the size of the public accounting firm in explaining the dependent variable audit fee is 68,5%.
Keywords: Audit Fee, Audit Risk, Company Size, Size of The Public Accounting Firm
Analisis Faktor-Faktor Yang Membedakan Persepsi Mahasiswa Tentang Corporate Social Responsibility (Studi Empiris pada Universitas Diponegoro)
Authors: Sulestiyono Deddy 
Published: December 2022

This study aims to examine the factors that influence studentsâ€™ perceptions of Corporate Social Responsibility (CSR). In this study, measurement of the perception of test results performed on each variable consisting of gender, regional origin, and levels of education, with two different type of samples. Using survey data with questionnaire from two different type of samples, S1 and S2 students. The questionnaire consists of 19 questions. From the test results of the analysis in this study can be proven that variable level of education influence studentsâ€™ perceptions on Corporate Social Responsibility, while the variable gender and regional origin do not affect studentsâ€™ perceptions about CSR.
Keywords : Corporate Social Responsibility, gender, regional origin, level of education
Pengaruh Profitabilitas, Leverage, Capital Intensity Ratio dan Komisaris Independen terhadap Manajemen Pajak
Authors: Hana Noviatna  , Zirman  , Safitri Devi 
Published: December 2022

Tujuan dari penelitian ini untuk menyelidiki pengaruh variabel independen terhadap variabel dependen yaitu profitabilitas, leverage, capital intensity ratio, dan komisaris independen terhadap manajemen pajak. Alat ukur manajemen pajak yang digunakan pada penelitian ini diproksikan dengan tarif pajak efektif. Populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2019. Penelitian ini menerapkan purposive sampling untuk memperoleh sampel penelitian pada perusahaan manufaktur.Total sampel penelitian sebanyak 186. Peneliti memperoleh data dari laporan keuangan dan laporan tahunan perusahaan sebagai metode pengumpulan data dokumentasi. Setelah data diperoleh, dilakukan pengujian analisis regresi linear berganda. Microsoft Excel 2010 dan Statistical Product and Service Solution (SPSS) versi 25.0 menjadi alat bantu uji statistik pada penelitian ini. Hasil analisis menunjukkan bahwa variabel profitabilitas berpengaruh terhadap manajemen pajak dengan proksi return on assets pada taraf signifikansi < 0.05. Sedangkan leverage, capital intensity ratio dan komisaris independen tidak berpengaruh terhadap manajemen pajak pada taraf signifikansi > 0.05.
Kata Kunci: Profitabilitas, Leverage, Capital Intensity Ratio, Komisaris Independen, Manajemen Pajak
Pengaruh Konservatisme Akuntansi, Derivatif Keuangan, Kepemilikan Asing dan Kepemilikan Publik Terhadap Agresivitas Pajak
Authors: Suhana Dania Fahira , Kurnia  
Published: December 2022

Pajak iaIah sumber penerimaan negara dan iuran terbesar yang harus dibayar oIeh wajib pajak. Namun, pajak dianggap sebagai beban yang membuat pendapatan, perusahaan berkurang, sehingga banyak perusahaan mencari akaI untuk mengurangi pajak meIaIui agresivitas pajak. Agresivitas pajak iaIah upaya yang diIakukan untuk meminimaIkan beban pajak dengan cara yang Iegal (tax avoidance) atau tindakan yang meIawan hukum (tax evasion). PeneIitian ini diIaksanakan untuk menguji pengaruh konservatisme akuntansi, derivatif keuangan, kepemiIikan asing dan kepemiIikan pubIik terhadap agresivitas pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) 2015-2019. PengambiIan sampeI menggunakan teknik purposive sampIing dan terdapat 65 sampeI dari 13 perusahaan dengan periode pengamatan seIama 5 tahun. Metode anaIisis data menggunakan anaIisis regresi data paneI dengan bantuan Eviews11. HasiI peneIitian menunjukkan bahwa konservatisme akuntansi, derivatif keuangan, kepemiIikan asing dan kepemiIikan pubIik sebesar 0,034483 berpengaruh secara simuItan terhadap agresivitas pajak. Konservatisme akuntansi sebesar 0,0080 dan kepemiIikan pubIik sebesar 0,0288 berpengaruh negatif secara parsiaI terhadap agresivitas pajak, derivatif keuangan sebesar 0,8622 dan kepemiIikan asing sebesar 0,6916 tidak berpengaruh secara parsiaI terhadap agresivitas pajak.
Faktor-Faktor Yang Mempengaruhi Minat Menabung Mahasiswa di Bank Syariah
Authors: Adilla Nur Syamsi , Eliyanora  , Handayani Desi 
Published: December 2022

This study aims to examine "The Influence of Income, Religiosity and Student Knowledge about Islamic Banks on Interest in Savings in Islamic Banks". This study uses a quantitative method with the type of causality research. The dependent variable of this study is interest in saving, while the independent variables consist of income, religiosity and student knowledge. The sample used in this study was 155 people, with the sampling technique using purposive sampling technique. The data collection method used is a questionnaire, then the results of the data are analyzed using multiple linear regression by conducting simultaneous significance test (F), coefficient of determination test, partial t test with a significance of 5% (Î± = 0.05) which is processed with program tools. SPSS Version 22.0 computer. The results showed that partially there was no effect of student income on interest in saving in Islamic banks and also partially for the variables of religiosity and student knowledge had a positive effect on interest in saving in Islamic banks. However, simultaneously income, religiosity and knowledge of students about Islamic banks have a positive effect on student interest in saving in Islamic banks. Therefore, it is expected that Islamic banks will always carry out continuous socialization about Islamic banks and also be accompanied by programs that can increase one's faith, so that people, especially students, can switch to Islamic banks.
Keywords: income, religiosity, knowledge and interest in saving.
Sistem Pendukung Keputusan Pemilihan Perguruan Tinggi Swasta Program Studi Teknologi Informasi (Komputer) Di Provinsi DKI Jakarta Menggunakan Metode Fuzzy Inference System (FIS) Tsukamoto
Authors: Safarudin Zaenul Mutaqin , Wulandari Lily 
Published: December 2022

Banyak calon Mahasiswa yang merasa kesulitan untuk menentukan perguruan tinggi mana yang akan dipilih khususnya Perguruan Tinggi Swasta (PTS) yang membuka Prodi Teknologi Informasi (Komputer). Setidaknya terdapat lebih dari 50 Perguruan tinggi swasta di DKI Jakarta yang membuka Prodi Teknologi Informasi (BAN-PT), Hal ini bisa berdampak pada kesulitan bagi calon dalam menentukan perguruan tinggi yang tepat sesuai kebutuhan. Banyak Pendekatan atau metode yang digunakan dalam rangka penyelesaian permasalahan pengambilan keputusan. Salah satunya adalah dengan memanfaatkan konsep fuzzy logic melalui Fuzzy Inference System (FIS). pada FIS dikenal beberapa metode diantaranya metode Tsukamoto. metode ini dipilih karena mampu menyeleksi alternatif terbaik dari sejumlah alternatif, dalam hal ini alternatif yang dimaksudkan yaitu alternatif pemilihan PTS Prodi TI berdasarkan kriteria-kriteria yang ditentukan. Penelitian dilakukan dengan mencari nilai bobot untuk setiap atribut kemudian dilakukan proses perangkingan yang akan menentukan alternatif yang optimal. dimana sebelumnya terdapat masalah antara alternatif dan kriteria. dengan menggunakan metode ini diharapkan masalah tersebut dapat terpecahkan sehingga didapatkan alternatif pilihan perguruan tinggi yang sesuai. Kata kunci: FIS Tsukamoto,PTS,IT,UML,PHP,MySQL
ANALYSIS OF APBDeS MANAGEMENT IN IMPROVING THE ACCOUNTABILITY OF THE VILLAGE GOVERNMENT IN SEKARAN DISTRICT, LAMONGAN REGENCY
Authors: Wijaya Kusuma 
Published: December 2022

The village is a social agency that has a very important position in the community. Based on Law Number 6 of 2014, it requires villages to be more independent in managing the government and various resources owned, including financial management and village-owned wealth. This study aims to find out how far the village government accountability principle is applied in the management of the Village Revenue and Expenditure Budget (APBDes) in Sekaran District Village, Lamongan Regency in 20 19-2021 through activities that include: Planning, Implementation, Reporting, and Accountability.The method used in this study is descriptive qualitative. This research was conducted in Sekaran District Village, Lamongan Regency. The object in this study is the Village Revenue and Expenditure Budget (APBDes) in Sekaran District, Lamongan Regency. Sekaran Subdistrict has 21 villages. The samples in this study took 8 (eight) villages in Sekaran District, Lamongan Regency. The villages include Bugel Village, Bulutengger Village, Karang Village, Kembangan Village, Latek Village, Siman Village, Trosono Village, and Kebalankulon Village.The results of this study show that the Village Government in Sekaran Subdistrict Village, Lamongan Regency has applied the principle of accountability in the management of the 2012019-2021 fiscal year APBDes. In general, the principle of accountability in Sekaran Subdistrict, Lamongan Regency, has been running well, although there are still weaknesses that still have to be corrected.Desa merupakan instansi sosial yang mempunyai posisi sangat penting di masyarakat. Berdasarkan UU Nomor 6 Tahun 2014, menuntut desa untuk lebih mandiri dalam mengelola pemerintahan dan berbagai sumber daya yang dimiliki, termasuk pengelolaan keuangan dan kekayaan milik desa. Penelitian ini bertujuan untuk mengetahui seberapa jauh penerapan prinsip akuntabilitas Pemerintah Desa dalam pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Kecamatan Sekaran Kabupaten Lamongan tahun 2019-2021 melalui kegiatan yang meliputi: Perencanaan, Pelaksanaan, Pelaporan, dan Pertanggungjawaban.Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Penelitian ini dilakukan di Desa Kecamatan Sekaran Kabupaten Lamongan. Objek dalam penelitian ini adalah Anggaran Pendapatan dan Belanja Desa (APBDes) yang ada di Desa Kecamatan Sekaran Kabupaten Lamongan. Kecamatan Sekaran memiliki 21 desa. Sampel dalam penelitian ini mengambil 8 (delapan) desa di Kecamatan Sekaran Kabupaten Lamongan. Desa tersebut meliputi Desa Bugel, Desa Bulutengger, Desa Karang, Desa Kembangan, Desa Latek, Desa Siman, Desa Trosono, dan Desa Kebalankulon.Hasil penelitian ini menunjukkan bahwa Pemerintah Desa di Desa Kecamatan Sekaran Kabupaten Lamongan telah menerapkan prinsip akuntabilitas dalam pengelolaan APBDes tahun anggaran 2019-2021. Secara umum prinsip akuntabilitas di Desa Kecamatan Sekaran Kabupaten Lamongan sudah berjalan dengan baik, meskipun masih ada kelemahan yang masih harus diperbaiki.
INTERNAL STAKEHOLDERS AND THEIR ROLE IN PROVIDING SELF-SUFFICIENT DEVELOPMENT OF STATE FORESTRY ENTERPRISES
Authors: Moroz Yuliia , Pyrsnin Maksym 
Published: December 2022

The issue of substantiation of the role of domestic stakeholders in the formation of financial resources to provide state forest enterprises with assets in a modern competitive market environment is covered. The main motivational approaches to the development of forestry of owners and employees of state and municipal enterprises through the creation of profits and labor costs are considered. The system of internal stakeholders is substantiated and mutual expectations and threats of business, owners and employees of enterprises are determined. A comprehensive analysis of the participation of internal stakeholders of state forestry enterprises in ensuring their economic activities is performed.
It is established that in the field of forestry and logging in 2020, 56.0 thousand employees were employed, for which enterprises bear costs of about UAH 8 billion. (37.3% of net income), and their participation in the formation of financial resources according to the balance sheet is more than 8% of asset value. The state, as the owner and internal stakeholder of forestry enterprises, is investing UAH 5.7 billion in the creation of their own capital. (47.5% of total assets).
It is substantiated that internal stakeholders are stakeholders who directly participate in the economic activity of the enterprise as its resource potential, through the system of management functions or operations of the technological process endowed with the ability to influence the development and competitiveness of business, and their interests directly depend on business results.
In relation to the state policy for forestry enterprises, the expediency of changing the distribution of value added created by them by elements of taxes, profits and depreciation is recognized. Emphasis is placed on such ways of stimulating the activity of employees as the participation of employees in the distribution of created added value, the formation of the social package and in investing income in equity.
TRADING IN GREENHOUSE EMISSIONS QUOTAS: ACCOUNTING APPROACH
Authors: Zamula Iryna , Kireitseva Anna , Travin Vitaliy , Berlyak Halyna , Paliy Olga 
Published: December 2022

Over the last century, there has been a significant increase in the concentration of greenhouse gases in the atmosphere. This calls for the study of global climate change and the search for mechanisms to influence such change. The purpose of the study is to outline the legal and economic prerequisites for trading in greenhouse gas emission allowances, the formation of its accounting support based on the definition of the nature of quotas and their classification.
The United Nations Framework Convention on Climate Change, and later the Kyoto Protocol and the Paris Agreement, aim to use the world's economic mechanisms to prevent climate change. The Paris Climate Agreement stipulates that all states, regardless of their level of economic development, undertake to reduce harmful emissions into the atmosphere. The economic instruments of the state policy on decarbonisation include: the system of greenhouse gas emission allowance trading and the environmental tax on greenhouse gas emissions. In order to provide reliable information on the number of quotas for greenhouse gas emissions, which directly affects the amount of quotas to be implemented, they must be reflected
in the accounting of enterprises.
It has been proven that quotas for greenhouse gas emissions from the point of view of accounting are an intangible asset in the form of a permit for greenhouse gas emissions into the atmosphere. It is proposed to divide the quota for greenhouse gas emissions into target and surplus. At the same time, excess quotas by source of income are divided into government and other countries' quotas.
The main significant shortcoming in the functioning of the greenhouse gas emission allowance trading system is the lack of an accounting system for greenhouse gas emission allowances, which makes it impossible to obtain reliable information on allowance trading transactions at the level of enterprises that are major players in the internal market. The issue of accounting for greenhouse gas emission allowances is a prospect for further research.