bluuebunny/crossref_metadata_2025_split huggingface dataset:
Auditor Burnout: Anteseden dan Konsekuensi
Authors: Utami Laras Fuji , Jalil Fitri Yani 
Published: September 2022

This study aims to examine the effect of role pressure (role ambiguity, role overload, role conflict) and job demand on burnout felt by the auditor and the impact caused by the auditor on the auditor's job outcomes (job performance, job satisfaction, turnover intention) and commitment professional auditor. This study used primary data through the distribution of questionnaires to auditors in Indonesia, both those who had obtained a Certified Public Accountant (CPA) and those who had not. The method of determining the sample used in this study was convenience sampling. The number of auditors sampled was 73 auditors. The analytical method to test the hypothesis used by researchers was using SmartPLS 3.0.
The results of this study indicate that the role ambiguity is not significant negative effect on burnout, role overload is not significant positive effect on burnout, role conflict has a significant positive effect on burnout, job demand is not significantly positive effect on burnout, burnout has a significant negative effect on job performance, burnout has a negative effect significant to job satisfaction, burnout has a significant positive effect on the turnover intention, and burnout has a significant positive effect on professional commitment.
Keyword: role stressor, job demand, burnout, job outcomes, professional commitment
Analisis Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
Authors: Krisyadi Robby , Novilim Novilim 
Published: September 2022

The purpose of this research is to analyze the factors that effect tax avoidance on companies listed in Indonesia Stock Exchange. The factors mentioned as independent variables in this study are profitability, audit quality, fiscal loss compensation, capital intensity, firm size, and leverage. Effective tax rate is used as a benchmark of tax avoidance.
Determination of the sample in the study using a purposive sampling method by including companies registered in the IDX period of 2015 to 2019. Data on the annual financial reports of companies that have complete financial information are the criteria for collecting research data. The gathered data are then analyzed using a panel regression method with SPSS and Eviews software.
The result showed that profitability and audit quality had a positive significant effect on tax avoidance while fiscal loss compensation had a negative significant effect. Meanwhile, the variables of capital intensity, firm size, and leverage do not have an effect on the tax avoidance.
Pengaruh Rasio Keuangan Pemerintah Daerah terhadap Indeks Pembangunan Manusia
Authors: Hardana Ali , Nasution Jafar 
Published: September 2022

Purpose - Local governments with great authority in the current era of autonomy must be able to use the allocation to the maximum for the welfare of the community. The appropriate local government fiscal policy through the Regional Revenue and Spending Budget (APBD) is expected to increase the human development index to improve the welfare of the community. This research was conducted to find out how much influence the local government financial ratios have on the human development index, the ratio used is the ratio of the degree of decentralization, the ratio of regional financial dependence, the ratio of regional financial independence, the ratio of the effectiveness of local own revenue and the ratio of the effectiveness of the local tax.
Research Method - The type of data from this research is quantitative descriptive using primary and secondary data. The data analysis technique used is multiple linear regressions. Findings - The results of this research are that there is a very strong relationship between the degree of decentralization, the ratio of regional financial dependency, the ratio of regional financial independence, the ratio of the effectiveness of local own-source revenue, and the ratio of the effectiveness of local taxes and simultaneously affect the human development index.
Implication – There is a very strong relationship between the degree of decentralization, the ratio of regional financial dependence, the ratio of regional financial independence, the effectiveness ratio of regional original income and the effectiveness of regional taxes and have a simultaneous (together) effect on the human development index.
The Quality of Local Government Financial Report
Authors: Maspaitella Marcus R. , Mokodompit Mona Permatasari 
Published: September 2022

Purpose - This study aims to analyze the influence of human resource competence, regional financial accounting information system, use of information technology and government internal control systems on the quality of local government financial report at the Regional Financial and Asset Management Agency (BPKAD) of Manokwari Regency.
Research Method - The research data was collected by giving questionnaires to the employees at BPKAD office of Manokwari regency who carry out tasks in the accounting and finance functions. The data was then analyzed using multiple linear regression analysis.
Findings - The results showed only the government internal control system factor that have influence on the quality of local government financial reports of BPKAD of Manokwari regency.
Implication - This study provides information that can be used as a consideration in making policies in order to improve the quality of locel government financial report by the local government in Manokwari Regency, particulary BPKAD.
Pengaruh Perceived Risk dan Herding Behavior terhadap Intensi Berinvestasi dengan Covid-19 sebagai Variabel Pemoderasi
Authors: Agustina Dian , Mussanadah Atik Ul , Kholifah Destya Winda , Sarniati Sarniati 
Published: September 2022

Purpose – This study aims to examine the effect of COVID-19 on investment intentions, the effect of perceived risk and herding behavior on investment intentions, and the effect of perceived risk and herding behavior on investment intentions moderated by COVID-19.
Research Method - This research was conducted on individuals who have invested using purposive sampling. The number of samples obtained is 56 investors who invest in the capital market. The data were analyzed using SPSS version 25.
Findings - The results showed that perceived risk and herding behavior had a positive effect on investment intentions and COVID-19 moderated the relationship between herding behavior and investment intentions, but on the other hand, COVID-19 did not moderate the relationship between perceived risk and investment intentions.
Implication - This research is expected to contribute to improving the behavioral literature on financial markets related to the influence of perceived risk, herding behavior on investment intentions by adding COVID-19 as a moderating variable and to fill research gaps on investment interest during the COVID-19 pandemic in Indonesia which has not been widely studied. The results of the study can be used as consideration for stakeholders to increase individual investment intentions in the capital market by better understanding investor behavior, especially during the COVID-19 pandemic and the transitional period of economic recovery.
Fraud Awareness and Fraud Detection-Prevention Methods in The Indonesian Private and Public Sector
Authors: Yuri Iftikar Arif , Sari Maya Rizki 
Published: September 2022

Purpose - To identify the level of awareness of fraud and methods for detecting and preventing fraud in several private and public companies in Indonesia.
Research Method - This research uses a quantitative approach to examine these problems. In this study, the sample consisted of directors, managers/supervisors, accountants and employees including internal auditors from public and private sector organizations in several Indonesian companies, especially in Riau and West Sumatra Provinces. Data collection techniques used online-based using Google Form distributed to respondents.
Findings - Total of 34 respondents who filled out the questionnaire resulted in the findings of around 76% of employees and managers working in private and public companies being aware of fraud and important factor for companies to consider. Meanwhile, in terms of tools/steps in preventing and detecting fraud in their organization, they are Internal Audit (94.1%), background check of prospective employees (91.2%) and also the Internal Control System (91.2%) which is a mechanism perceived effectiveness by employees within the organization.
Implication - Gratification reports from workers, socialization of GCG understanding, if necessary cooperate with state financial transaction supervisors on suspicious transactions in the accounts of workers and workers' families. Moreover, providing understanding in the form of training and socialization about the dangers of fraud and fraud prevention efforts in their organization. Prevention and detection methods need to be developed in the organization.
Determinan Pengungkapan Laporan Keuangan pada Kementerian/Lembaga
Authors: Teriyani Teriyani , Respati Novita Weningtyas , Fatimah Fatimah 
Published: September 2022

Purpose - This study aims to test and analyze whether a total asset of, the number of work, an audit opinion, audit findings and the follow-up to the results of tests has had a significant effect on the level of the disclosure of the financial report of the ministries /state institutions.
Research Method - This research uses data from ministries / institutions that have been audited by BPK during the 2016-2018 period and the 2016-2018 BPK Audit Result Summary. The population used in this study was 86 ministries / institutions throughout Indonesia with purposive sampling technique of selecting samples of 72 ministries / institutions. The analytical method used is multiple linear regression analysis.
Findings - The results show that total assets and audit opinion have a positive effect on financial statement disclosure. The number of work units and the number of audit findings have no effect on the disclosure of financial statements. Meanwhile, the follow-up on examination results has a negative effect on financial statement disclosure reference and abbreviation.
Implication - Hance, ministries / institutions are expected to improve human resources, especially financial report preparers to increase understanding in the field of accounting through the implementation of training in order to be able to prepare reliable and quality financial reports that can increase public accountability and transparency through a full disclosure of financial statements.
Analisis Pengaruh Struktur Dewan Direksi terhadap Kinerja Perusahaan
Authors: Meiliana Meiliana , Julia Iven 
Published: September 2022

Purpose - This study aims to determine the effect of the board structure on company performance. This study has 6 independent variables, which consist of the size of the board of directors, independent directors, board of directors meetings, board of directors education, female directors, and managerial ownership.
Research Method - The sample used in this research is quantitative data with a purposive sampling technique. Based on the criteria, the samples collected from 473 companies in the period 2014-2018. The sample data is tested using panel data regression.
Findings - This study concludes that all the independent variables have no significant effect on company performance. Board of directors still needs to be controlled to achieve good performance. Independent directors rarely interfere on other director decision. Board of director’s meetings only incurs unnecessary expenses. Board of director's education is just a qualification. Women's board of directors in each country could have difference effect because of cultural differences. There are still many directors in public companies that do not have ownership in the company, so there is still no visible effect on managerial ownership.
Implication - The findings of this study imply that corporate governance still needs to be strengthened to improve company performance. There are still many problems within the company due to poor governance.
Strangulated Umbilical Hernia: A Case Report
Authors: Putra Tito Ade , I Gede Swedagatha  
Published: September 2022

Background: The abdominal wall hernia repair was one of the most frequently performed operations by general surgeons worldwide. The second most common hernia operation is repairs of umbilical hernia. It is estimated that 5% of individuals will develop an abdominal wall hernia over their lifetime. This study aimed to present a case of strangulated umbilical hernia.
Case presentation: 51 years old male patient presented with sharp, non-radiating pain in the left abdominal region, obstipation, and noted bulge at his umbilicus about one year ago that did not shrink when he was lying down two days ago, the diameter about 7 cm. A plain Abdominal X-ray showed partial small bowel obstruction. The patient was taken to the operation theatre for laparotomy resection and reanastomose ileum and repair hernia defect with mesh. Prior to surgery, the patient received antibiotic therapy with Cefazolin 2gr intravenous, and the nasogastric decompression tube (NGT) was installed. On exploration, it was found necrotic ileum along 15 cm and performed resection, followed by end-to-end anastomosis. After the surgical procedure, the patient's hemodynamics was stable.
Conclusion: Overall mortality and prognosis of hernia are influenced by whether the surgery was emergent or elective. Mortality is increased to up to 3% with emergency surgery for strangulated bowel, notably when bowel resection is performed.
TPQ Smart Rudlotul Jannah dengan Tabung Putar Guna Penguatan Kemampuan Menghitung
Authors: Fitria Khasanah  , Yunita Oktavia Wulandari  , Cynthia Tri Octavianti  
Published: September 2022

Banyak guru TPQ yang tidak memenuhi kualifikasi akademik dan kompetensi yang dipersyaratkan oleh peraturan pemerintah. Guru TPQ di sini umumnya telah mengajar selama 5 tahun atau lebih. Sementara itu, pengalaman di bidang pelatihan yang relevan dengan profesinya masih sangat terbatas. Latar belakang pendidikan, pengalaman mengajar, pelatihan yang relevan, dan keterampilan yang kurang memadai mempengaruhi kualitas pembelajaran matematika. Berdasarkan hasil wawancara dengan guru di bidang ini, sebagian besar orang tua menginginkan anaknya menjadi melek huruf dan berhitung. Salah satu alasan di balik tingginya permintaan ini adalah persiapan anak-anak untuk memasuki sekolah dasar. Metode kegiatan ini berupa program pendampingan penggunaan media pembelajaran matematika bagi guru TPQ ROUDLOTUL JANNAH Karang Besuki menggunakan Tabung Putar. Sasarannya adalah para guru TPQ dengan latar belakang pendidikan tinggi atau sederajat yang terdaftar di TPQ ROUDLOTUL JANNAH. Oleh karena itu, terbentuklah “TPQ SMART ROUDLOTUL JANNAH Karangbesuki dengan Tabung Putar” dengan tujuan untuk memperkuat kemampuan berhitung.
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Pendampingan Perhitungan Harga Pokok Produksi Berdasarkan Pesanan Pada Usaha Wahab Rotan Palembang
Authors: Periansya Periansya , Sopian Ar  , Firmansyah  , Putri Indah Sari  
Published: September 2022

Pengabdian kepada masyarakat ini bertujuan untuk memberikan pendampingan perhitungan harga pokok produksi berdasarkan pesanan. Pelaksanaan kegiatan ini dilakukan dengan memberikan pendampingan dan pembimbingan atas perhitungan harga pokok produksi berdasarkan pesanan.Hasil kegiatan menunjukkan bahwa pemilik usaha yang selama ini tidak memahami pentingnya perhitungan harga pokok produksi berdasarkan pesanan akhirnya menyadari manfaat penyusunan perhitungan ini. Pendampingan ini dilaksanakan dengan dengan mengenalkan klasifikasi biaya kemudian membuat perhitungan harga pokok produksi dan dilanjutkan dengan harga pokok produksi berdasarkan pesanan. Setelah pemilik memahami cara menghitung secara sederhana, pendampingan dilanjutkan dengan memsimulasikan perhitungan harga pokok produksi berdasarkan pesanan. Dari praktik perhitungan tersebut diperoleh hasil pemilik nantinya mampu untuk membuat perhitungan sendiri sehingga dapat mengurangi kerugian yang akan terjadi nantinya.
Pendampingan Pengelolaan Bank Sampah Pada Kelompok PKK di Desa Besito
Authors: Zaenal Afifi  , Sukma Wijayanti  
Published: September 2022

Sampah merupakan permasalahan yang sering dihadapi baik oleh negara maju maupun negara berkembang, salah satunya Indonesia. Bank sampah adalah salah satu alternatif untuk menangani masalah sampah yang membawa manfaat ekonomi bagi pelakunya. Namun, belum banyak masyarakat yang terampil melaksanakan prosedur bank sampah. Metode yang dilakukan dengan observasi dan perencanaan, pelaksanaan dan observasi. Hasil dari kegiatan ini, setelah mengikuti pelatihan tentang bank sampah, warga desa Besito sudah mengetahui cara mengelola sampah keluarga menggunakan bank sampah.
How to explore within-person and between-person measurement model differences in intensive longitudinal data with the R package lmfa
Authors: Vogelsmeier Leonie V. D. E. , Vermunt Jeroen K. , De Roover Kim 
Published: September 2022

AbstractIntensive longitudinal data (ILD) have become popular for studying within-person dynamics in psychological constructs (or between-person differences therein). Before investigating the dynamics, it is crucial to examine whether the measurement model (MM) is the same across subjects and time and, thus, whether the measured constructs have the same meaning. If the MM differs (e.g., because of changes in item interpretation or response styles), observations cannot be validly compared. Exploring differences in the MM for ILD can be done with latent Markov factor analysis (LMFA), which classifies observations based on the underlying MM (for many subjects and time points simultaneously) and thus shows which observations are comparable. However, the complexity of the method or the fact that no open-source software for LMFA existed until now may have hindered researchers from applying the method in practice. In this article, we provide a step-by-step tutorial for the new user-friendly software package lmfa, which allows researchers to easily perform the analysis LMFA in the freely available software R to investigate MM differences in their own ILD.
Pre-encounter Predictions of DART Impact Ejecta Behavior and Observability
Authors: Fahnestock Eugene G. , Cheng Andrew F. , Ivanovski Stavro , Michel Patrick , Raducan Sabina D. , Rossi Alessandro , Abell Paul A. , Chesley Steven , Dotto Elisabetta , Ferrari Fabio , Kolokolova Ludmilla , Kramer Emily , Li Jian-Yang , Schwartz Stephen R. , Soldini Stefania , Tancredi Gonzalo , Bagatin Adriano Campo , Zhang Yun 
Published: September 2022

Abstract
We overview various efforts within the DART Investigation Team’s Ejecta Working Group to predict the characteristics, quantity, dynamical behavior, and observability of DART impact ejecta. We discuss various methodologies for simulation of the impact/cratering process with their advantages and drawbacks in relation to initializing ejecta for subsequent dynamical propagation through and away from the Didymos system. We discuss the most relevant forces acting on ejecta once decoupled from Dimorphos’s surface and highlight various software packages we have developed and used to dynamically simulate ejecta under the action of those forces. With some additional software packages, we explore the influence of additional perturbing effects, such as interparticle collisions within true N-body codes and nonspherical and rotating particles’ interplay with solar radiation pressure. We find that early-timescale and close-proximity ejecta evolution is highly sensitive to some of these effects (e.g., collisions) while relatively insensitive to other factors. We present a methodology for turning the time-evolving size- and spatially discretized number density field output from ejecta simulations into synthetic images for multiple platforms/cameras over wide-ranging vantage points and timescales. We present such simulated images and apply preliminary analyses to them for nominal and off-nominal cases bracketing realistic total mass of ejecta and ejecta cumulative size–frequency distribution slope. Our analyses foreshadow the information content we may be able to extract from the actual images taken during and after the DART encounter by both LICIACube and Earth-vicinity telescopes.
Development and Initial Validation of a Systemic Lupus Erythematosus–Specific Measure of the Extent of and Reasons for Medication Nonadherence
Authors: Sun Kai , Coles Theresa M. , Voils Corrine I. , Anderson D. Ryan , Eudy Amanda M. , Sadun Rebecca E. , Rogers Jennifer L. , Criscione-Schreiber Lisa G. , Doss Jayanth , Maheswaranathan Mithu , Clowse Megan E.B. 
Published: September 2022

ObjectiveMedication nonadherence is common in patients with systemic lupus erythematosus (SLE) and negatively affects outcomes. To better recognize and address nonadherence in this population, there is a need for an easily implementable tool with interpretable scores. Domains of Subjective Extent of Nonadherence (DOSE-Nonadherence) is a measure that captures both extent of and reasons for nonadherence. We refined and evaluated DOSE-Nonadherence for patients with SLE.MethodsWe refined the reasons for the nonadherence domain of DOSE-Nonadherence through rheumatologist feedback and patient cognitive interviewing. We then administered the refined instrument to patients prescribed oral SLE medications and compared the results to the Beliefs About Medicines Questionnaire (BMQ), the Medication Adherence Self-Report Inventory (MASRI), medication possession ratios (MPRs), and hydroxychloroquine (HCQ) blood levels using Pearson correlations.ResultsFive rheumatologists provided feedback; 16 patients (median age 43 yrs, 100% female, 50% Black) participated in cognitive interviews and 128 (median age 49 yrs, 95% female, 49% Black, 88% on antimalarials, and 59% on immunosuppressants) completed the refined instrument. Items assessing extent of nonadherence produced reliable scores (α 0.89) and identified 47% as nonadherent. They showed convergent validity with MASRI (r = −0.57), HCQ blood levels (r = −0.55), to a lesser extent MPRs (r = −0.34 to −0.40), and discriminant validity with BMQ domains (r = −0.27 to 0.32). Nonadherent patients reported on average 3.5 adherence barriers, the most common being busyness/forgetting (62%), physical fatigue (38%), and pill fatigue (33%).ConclusionOur results support the reliability and validity of DOSE-Nonadherence for SLE medications. This refined instrument, DOSE-Nonadherence-SLE, can be used to identify, rigorously study, and guide adherence intervention development in SLE.
Apprentissage et intelligences du vivant
Authors: Petitat André 
Published: September 2022

Plusieurs apports scientifiques invitent à repenser l’apprentissage : l’épigénétique a remis en question la classique opposition entre l’inné et l’acquis, les neurosciences ont ouvert la boîte noire de la cognition, l’éthologie a disloqué le mur élevé entre humains et non-humains, la psychologie de l’enfant a mieux cerné l’articulation du sensorimoteur et du symbolique. L’intégration de ces nouveaux développements emprunte dans ce texte une perspective évolutive, en distinguant apprentissages génomique, sensorimoteur et symbolique. Chaque idéaltype d’apprentissage se caractérise par ses dynamismes propres, les transitions de l’un à l’autre demeurant encore relativement obscures. Cette intégration évolutive sollicite des concepts suffisamment amples pour englober le vivant dans son ensemble et suffisamment différenciables pour réfléchir les dynamiques particulières. L’article propose d’étendre et de différencier les concepts d’information, d’algorithme et d’artefact. Tous les vivants fabriquent et apprennent, et c’est en se plaçant sous l’égide de cette épiphanie “technique” que l’article appelle de ses vœux une analyse de la société numérique et de ses modalités d’apprentissage.