bluuebunny/crossref_metadata_2025_split huggingface dataset:
Clinical, Subclinical Characteristics, Treatment Results of COVID-19 patients in Dong Thap
Authors: Tuan Son Nguyen , Duy Anh Dao , Thi Nhung Le , Lan Hoang , Huu Son Nguyen , Thi Ngan Giang Nong , Hoang Miai Phuong Cu , Thi Phuong Dung Banh , Thi Ngoc Anh Tran , Le Phuong Vu , Van Dem Pham , Hung Le , Dinh Thi Dao , Xuan Khoa Ngo 
Published: July 2022

A prospective descriptive study was conducted from August 2021 to September 2021 to describe the clinical and subclinical characteristics of COVID-19 patients at the field hospital of Dong Thap Community College. The study collected epidemiological data of 240 subjects. The results indicated that the male/female ratio was 1.2/1; the mean age was 29.2±15.1 (1- 65 years old). The most typical clinical symptoms of the disease are cough (45.8%), fever (45%), stuffy nose (21.7%), anosmia (13.8%), ageusia (12.9%), and shortness of breath (4.6%). Most patients have mild symptoms and a high recovery rate. This study contributes to a general assessment of clinical, subclinical factors, treatment results of COVID-19 patients in general and COVID-19 subjects at the field hospital of Dong Thap Community College in particular, which is the basis for better disease prevention measures.
Keywords: COVID-19, clinical features, Ct index, treatment results.
References
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Prior Notification Process Under Merger Regulation: A Comparative Perspective between Vietnam and Several Countries
Authors: Hieu Truong 
Published: July 2022

A prior notification process significantly contributes to the ex-ante merger review. Being familiar with many legal systems, Vietnam has led to the compulsory notification process since the first version of competition law. The Vietnamese Competition Law 2018 still keeps this legal mechanism and also sets up the new notification requirements, which help the merger review process to be more effective. Therefore, other countries’ experience is helpful for the ongoing Vietnamese progress on merger regulation improvements. In particular, the article suggests that the stage of early consultation that has been popular in Japan and the EU can be lessons for Vietnam.
A Comparative Study of the Concept of the Child in the UN Convention on the Rights of the Child 1989 and Vietnamese Law
Authors: Duc Nguyen Tien 
Published: July 2022

30 years since the inception of the United Nations Convention on the Rights of the Child of 1989, the understanding of the international community towards the legal status of children has witnessed many profound changes. One of the Convention’s great achievements is to bring about a uniform concept of the child. The article throws some light on legal aspects of this definition under the Convention. Against that backdrop, it will analyze, compare and evaluate the compatibility of Vietnam’s laws relating to children’s rights.
Keywords: Children; childhood; children’s rights; the U.N. Convention on the Rights of the Child.
A Comparative Study of Provisions on Criminal Liability of Legal Entities in the Criminal Law of Algeria, Morocco and Vietnam
Authors: Toan Trinh Quoc 
Published: July 2022

This article presents a new research on a number of issues concerning corporate criminal liability from comparative law perspective in the criminal law of Algeria, Morocco and Vietnam, such as: History; legal persons are the subject of offences and the subject of criminal liability; scope of corporate criminal offences; elements of corporate criminal law; principles of attributing criminal liability to juridical persons, types of penalties and judicial/security measures applied to juridical persons committing crimes. On the premise of comparative law research, the article draws some conclusions and proposes recommendations to improve the provisions on corporate criminal liabililty in the current Penal Code of Vietnam.
Keywords: Criminal liability of legal entities, comparison of Criminal Laws of Algeria, Morocco, Vietnam, penalties for legal entities committing crimes.
Crime Causation
Authors: Hai Nguyen Khac 
Published: July 2022

Criminological theories in general based on numerous highly specialized studies focus on environmental surroundings, biological, and sociocultural and psychological factors in crime causation. The diversity of types of crime as well as the multi-dimensional impact of different factors have shown that neither approach alone, nor special emphases within either approach, is capable of offering a comprehensive explanation for all types of crime. However, results of criminological studying contribute to the popular recommendations for crime reduce, improvement of criminal justice system as well as enhancementsocial institutions. This study opens fundamental and comprehensive recognition on crime explanation in society.
Keywords: Crime causation, crime explanation, crime prevention.
SIMULACRA DAN RETORIKA DALAM SUSTAINABILITY REPORT: ADAKAH KONTRIBUSI PERAN AKUNTANSI?
Authors: Riduwan Akhmad , Andayani Andayani 
Published: July 2022

This study aims to evaluate the extent to which the accounting and sustainability report used by companies as a tool and rhetoric media to build a positive image and gain stakeholders legitimacy. The research is based on sustainability report content analysis from five public companies in Indonesia. Sustainability report content was confirmed by the socio-ecological activities that were actually carried out by the company around the reporting period. The results of the analysis are justified based on the concept of simulacra from Jean Baurillard, a French philosopher. The results showed that 98.43 percent of positive sustainability issues were disclosed in the sustainability report, but for negative issues, only 12.5 percent were disclosed. In the perspective of Jean Baudrillard's thinking, sustainability report contains four levels of simulacra, in which management accounting has a role in the process of creating simulacra and the development of rhetoric.Keywords: accounting, sustainability report, simulacra, rhetoric, Jean Baudrillard.
PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, DUKUNGAN MANAJEMEN PUNCAK DAN KOMPETENSI KARYAWAN AKUNTANSI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI
Authors: Febrianti Karina Fitria , Wahdiat Irwan Sutirman , Juwenah Juwenah 
Published: July 2022

Accounting information System is said to be effective when information provided by the system can serve the needs of system users. Therefore, the purpose of this research is to analyze the sophistication of information technology, peak management support and employee competence accounting towards the effectiveness of accounting information system in PT. Jasa Marga (Persero) TBK Branch Palikanci-Cirebon. Where PT Jasa Marga (Persero) TBK will gradually reimburse the cash transaction system into a non-cash transaction at all toll gates. With the implementation of 100% non-cash transactions are gradually expected to help early socialization to road users. This study used a questionnaire that was distributed to 39 respondents consisting of the Finance Division, the operational Division and the Human Resources division of PT. Jasa Marga (Persero) TBK branch of Palikanci-Cirebon. This type of research is (basic research). The data analysis methods used in this study were multiple regression analysis. The results showed that the sophistication of information technology and top management support has an effect on the effectiveness of accounting information systems, whereas accounting employee competence has no effect on the effectiveness of the system Accounting information. Keywords: Effectiveness of accounting information systems, sophistication of information technology, top management support, accounting employee Competence
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DI KEMENTERIAN AGAMA KABUPATEN TASIKMALAYA
Authors: Ramdan Pian , Prayoga Cepi Juniar , Mulyani Fithri Sri 
Published: July 2022

This study aims to measure the effect of Governmental Accounting Standards and Human Resources Competence on the Quality of Financial Statements. The population in this study were all employees of the Ministry of Religion of Tasikmalaya Regency. The sample in this study used a total sampling technique. The method used in this research is descriptive analysis method with a case study approach which tries to examine the causal relationship or the cause and effect of the variables in the case. These results indicate that partially the application of government accounting standards and human resource competence has a positive effect on the quality of financial reports. The results of the research simultaneously show that the application of government accounting standards and competence of resources has a positive effect on the quality of financial reports. Keywords: Competence, Implementation of Government Accounting Standards, Quality of Financial Statements
PROFITABILITAS, KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN
Authors: Aliasari Aliasari , Nurhayati Enung , Purnama Dendi 
Published: July 2022

Penelitian ini bertujuan menemukan bukti empiris pengaruh profitabilitas, keputusan investasi, keputusan pendanaan dan kebijakan dividen terhadap nilai perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan jasa sub sektor pembiayaan pembangunan yang terdaftar di Bursa Efek Indonesia periode 2014-2018 yang berjumlah 17 perusahaan. Teknik pengambilan sampel menggunakan kuota sampling, sehingga sampel dalam penelitian ini adalah 14 perusahaan. Metode yang digunakan adalah metode deskriptif dan metode verifikatif. Metode statistik yang digunakan adalah analisis data panel regresi, koefisien determinasi, dan pengujian hipotesis dengan bantuan aplikasi eviews versi 9.0. Hasil penelitian menemukan bahwa profitabilitas, keputusan investasi, keputusan pendanaan dan kebijakan dividen berpengaruh positif dan signifikan terhadap nilai perusahaan. Keywords: Profitabilitas, keputusan investasi, keputusan pendanaan, kebijakan dividen dan nilai perusahaan
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN PORSI KEPEMILIKAN PUBLIK TERHADAP LUAS PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018)
Authors: Rianti Pirda , Yusuf Ayus Ahmad , Nurfatimah Siti Nuke 
Published: July 2022

This study discusses the profitability, the leverage, the size of the company and the public ownership dispersion towards the voluntary disclosure area in the basic and chemical sector manufacturing companies in the 2016-2018 period. The independent variables used are profitability, leverage, company size and the public ownership dispersion. The dependent variable is the extent of voluntary disclosure. The data analysis method in this study is a panel data regression. The study used a sample of 54 companies and 162 financial statements in 2016-2018. Data obtained based on annual report data. Data processing is performed using the Eviews 9.0 application. Evaluation result show profitability, leverage, company size and the public ownership dispersion are positive and significant to the extent of voluntary disclosure. Simultaneously all independent variables are positive and significant to the extent of voluntary disclosure. Keywords : profitability, leverage, company size, public ownership dispersion, and voluntary disclosure
PENGARUH LEVERAGE, LIKUIDITAS, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK
Authors: Khairunnisa Mirda Thalia , Muslim Ade Imam 
Published: July 2022

This research aims to determine the effect of leverage, likuidity, and audit quality to tax avoidance in manufacturing company listed on Indonesian stock exchange. Independent variable in this research is leverage, likuidity, and audit quality, while dependent variable in this research is tax avoidance. This research using descriptive method. Population in this research is 130 manufacture companies Listed on Indonesian Stock Exchange during period 2016-2019. Sample in this research determined using purposive sampling technique. The analytical method used is multiple linier analysis. The result of this research indicate that leverage and likuidity has an effect on tax avoidance, while audit quality hasn’t an effect on tax avoidance. Simultaneously the variable leverage, likuidity and audit quality has an effect on tax avoidance. Keywords: Leverage, Likuidity, Audit Quality and Tax Avoidance
ANALISIS EFISIENSI, EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN BANJARNEGARA
Authors: Ainiyah Ghonimah Zumroatun , Pratama Yogka Arief , Pradikha Enjang 
Published: July 2022

The problems in this study are (1) Local Own Revenue (PAD) after the transfer by the management of the Land and Building Tax on Rural and Urban (PBB-P2) to a rapidly increasing Local Tax. (2) Local Own Revenue (PAD) within 5 (five) years always increases both before and after the transfer of the Rural and Urban Land and Building Tax (PBB-P2) to Regional Tax. This study aims to determine the level of efficiency, effectiveness, and contusion of PBB-P2 to PAD Banjarnegara Regency.This type of research is quantitative with descriptive studies or called quantitative descriptive. The data used in this study are primary and secondary data. The subject of this research is the Regional Revenue, Financial Management and Asset Agency (BPPKAD) of Banjarnegara Regency. While the object of this research is the Rural and Urban Land and Building Tax (PBB-P2). Data analysis in this research uses interpretation scale.The results of this study indicate that the level of efficiency of PBB-P2 acceptance of Banjarnegara Regency in 2014-2018 as a whole shows the criterion value of interpretation is very efficient, with an average of 2%. The level of effectiveness of PBB-P2 acceptance of Banjarnegara Regency in 2014-2018 as a whole shows the criteria of interpretation values are very effective, with an average of 108%. The contribution of PBB-P2 receipts to the PAD of Banjarnegara Regency in 2014-2018 shows that the criteria for interpretation are very poor, with an average of 9%. Keywords: Efficiency, Effectiveness, Contributions, Rural and Urban Land and Building Tax (PBB-P2), Local Revenue (PAD).
PENGARUH FREE CASH FLOW DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DEVIDEN
Authors: Adiwibowo Akhmad Sigit , Larasati Oktaviana , Nurmala Putri 
Published: July 2022

Penelitian ini bertujuan untuk mengetahui pengaruh free cash flow dan investment opportunity set terhadap kebijakan deviden pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018, untuk mengetahui pengaruh free cash flow terhadap kebijakan deviden, untuk mengetahui investment opportunity set terhadap kebijakan deviden pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode penelitian ini menggunakkan kuantitatif dengan adanya pengajuan hipotesis. Pemilihan sampel menggunakkan metode purposive sampling. Populasi yang digunakan pada penelitian ini adalah laporan keuangan perusahaan manufaktur sektor industry barang dan konsumsi pada tahun 2014-2018. Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda, uji asumsi klasik, yang meliputi uji normalitas data, uji multikoleniaritas, uji heteroskedastisitas, dan uji autokorelasi. Pengujian signifikan meliputi uji statistic F dan uji t, koefisien determinasi. Hasil penelitian ini menunjukkan bahwa free cash flow dan investment opportunity set bahwa sebesar 40,3% variabel dependen yaitu kebijakan deviden dipengaruhi oleh variabel independen yaitu Free Cash Flow dan Investment Opportunity Set. Dan sisanya sebesar 59,7% dipengaruhi oleh faktor lain yang tidak diangkat dalam penelitian ini. Hasil pengujian secara simultan menunjukkan bahwa free cash flow dan investment opportunity set berpengaruh terhadap kebijakan deviden. Sedangkan pengujian secara parsial menunjukkan bahwa free cash flow dan investment opportunity set berpengaruh signifikan terhadap kebijakan deviden. Kata kunci : free cash flow, investment opportunity set dan kebijakan deviden.
PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS INDEPENDEN, DAN DEWAN PENGAWAS SYARIAH TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA
Authors: Intia Laras Clara , Azizah Siti Nur 
Published: July 2022

Penelitian ini bertujuan untuk menguji pengaruh dewan direksi, dewan komisaris independen, dan dewan pengawas syariah terhadap kinerja keuangan perbankan syariah indonesia. Kinerja keuangan diproksikan menggunakan ROA, populasi dalam penelitian ini adalah perbankan syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) di Indonesia yang beroperasi pada tahun 2017-2019. Teknik pengambilan sampel menggunakan teknik purposive sampling, dan diperoleh 42 sampel. Metode analisis yang digunakan unutk menguji hipotesis adalah regresi linear berganda. Hasil penelitian ini menunjukan bahwa dewan direksi tidak berpengaruh terhadap kinerja keuangan, dewan komisaris independen berpengaruh positif terhadap kinerja keuangan, sedangkan dewan pengawas syariah tidak berpengaruh terhadap kinerja keuangan. Kata Kunci: Dewan Direksi, Dewan Komisari Independen, Dewan Pengawas Syariah dan Kinerja Keuangan.
Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Sustainability Report sebagai Variabel Mediasi
Authors: Paramitha Melvie , Irene Irene 
Published: July 2022

Corporate Social Responsibility merupakan suatu bentuk tanggung jawab bagi perusahaan kepada lingkungan, sosial, dan masyarakat selama perusahaan tersebut beroperasi. Namun dalam hal ini banyak perusahaan masih mengabaikan tanggung jawab nya dan tidak mengetahui kepentingan dari Corporate Social Responsibility bagi keberlanjutan suatu perusahaan. Penelitian ini bertujuan untuk mengetahui Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Sustainability Report sebagai variabel mediasi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2018-2020.
Penelitian ini menggunakan data sekunder berupa Annual Report dan Sustainability report. Dari 181 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia ditemukan sampel penelitian sebanyak 13 perusahaan dengan menggunakan metode Purposive Sampling. Periode tahun yang digunakan oleh peneliti adalah tahun 2018-2020 dan dianalisis menggunakan Smart-PLS.
Hasil Penelitian menggunakan SmartPLS pada penelitian ini menunjukkan bahwa variabel Corporate Social Responsibility mempunyai pengaruh positif dan signifikan terhadap Sustainability Report. Sedangkan variabel Corporate Social Responsibility dan Sustainability Report tidak berpengaruh signifikan terhadap Nilai Perusahaan serta Sustainability Report tidak berhasil menjadi variabel mediasi antara Corporate Social Responsibility terhadap Nilai Perusahaan
PENGARUH EARNING PER SHARE, RETURN ON ASSET, DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PERUSAHAAN SYARIAH YANG TERDAFTAR PADA JAKARTA ISLAMIC INDEX
Authors: Naufal hanif Fajar , Yulita fitriyani Lita , Eko Prasetio Januar 
Published: July 2022

Salah satu indikator utama yang menjadi acuan kelayakan investor dalam menentukan investasi di pasar modal adalah kinerja keuangan suatu perusahaan yang dapat dilihat pada rasio keuangan yang dihasilkan oleh suatu perusahaan. Dalam penelitian ini ada tiga rasio keuangan yang di jadikan variabel yaitu adalah EPS, ROA, dan DER. Secara umum kenaikan indeks EPS dan ROA akan linier dengan kenaikan harga saham, sedangkan kenaikan DER akan berbanding terbalik dengan kenaikan harga saham. Tujuan penelitian ini adalah untuk menunjukkan secara empiris hubungan dan pengaruh EPS, ROA, dan DER terhadap harga saham. Jenis penelitian yang digunakan yaitu jenis metode kuantitatif. Sampel yang digunakan dalam penelitian ini adalah perusahaan-perusahaan yang masuk kedalam Jakarta Islamic Indeks (JII) Bursa Efek Indonesia menggunakan Teknik Purposive Sampling dengan kriteria yang sudah ditetapkan oleh penulis. Perusahaan yang masuk kedalam kriteria purposive sampling sebanyak 17 perusahaan. Uji hipotesis penelitian menggunakan uji regresi berganda yang didahului dengan uji asumsi klasik dan selanjutnya uji hipotesis dilakukan dengan menggunakan uji-t dan uji-F. Berdasarkan hasil analisis regresi diketahui bahwa secara simultan EPS, ROA, dan DER berpengaruh terhadap Harga Saham dalam Kelompok JII tahun 2018-2020. Secara parsial EPS berpengaruh dan pengaruhnya positif terhadap Harga Saham, sedangkan ROA dan DER tidak berpengaruh terhadap Harga Saham dalam Kelompok JII tahun 2018-2020.