bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENERAPAN AKUNTANSI DAN KESESUAIANYA DENGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM)
Authors: Abdallah Zachari , Maryanto Maryanto 
Published: December 2022

According to (Bank Indonesia, 2015) Business feasibility, financial aspects, marketing aspects and aspects of human resources (labor) are MSME problems that have been felt so far by the Bank. The lack of a common mindset between bank requirements that must be met by MSMEs, including the availability of financial statements and bussines plans (business development plans) is an obstacle that causes the lack of access to MSME finances. According to (Rudiantoro & Siregar, 2012) The great potential of Enterprises, Micro, Small, and Medium Enterprises (MSMEs) is often constrained by capital problems to develop businesses. If MSMEs do not innovate and develop their business, then there could be many MSME actors who cannot continue their business. For a company that will win the competition in the market segment, then it must reach the point of quality in all aspects. Of course, not only paying attention to quality products, but those that are cheaper and have better service will be the target of consumers. Most MSMEs only use personal funds (capital) in running their business and there is no separation between personal money and company money, even though to develop a business for the better requires considerable funds and separation between personal money and company money. The objectives of this study are: 1.To determine the application of SAK ETAP in the presentation of financial statements to MSMEs in Kerinci Regency.2. To find out the obstacles faced in the application of SAK ETAP to MSMEs in Kerinci Regency. This research uses a qualitative approach. (Moeloeng 2012:6) states that qualitative research is research that intends to understand the phenomenon of what the subject of the study experiences for example behavior, perception, motivation, action, etc., holistically, and by means of descriptions in the form of words and language, in a special context that is natural and by utilizing various scientific methods. Sugiyono (2010: 14) states that qualitative methods are used to obtain in-depth data, namely data that contains meaning. The outputs of this study are: 1. Publication in Scientific Journals The results of this research are expected to be published in accredited national journals that support the profession. 2. Intellectual Property Rights (Intellectual Property Rights) The results of this research are important to confirm the findings of lecturers as one of the protections of Intellectual Property Rights resulting from inventions in the general public.
PENGARUH PROFITABILITAS, NON-DEBT TAX SHIELD DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Wahyu Joundri , Cahjono Mardanung Patmo , Satyawati Endang 
Published: December 2022

The purpose of this research is to empirically examine the effect of the variables obtained in this study. Profitability, Non Debt Tax Shield, and Company Size on Capital Structure in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2016-2020. The population used in this study is 30 food and beverage companies listed on the Indonesia Stock Exchange for the period 2016-2020. The sampling technique used is purposive sampling in order to obtain a sample of 18 companies. The results of the research analysis show that partially Profitability has a positive and significant effect on Capital Structure, Non Debt Tax Shieldhas a negative and significant effect on Capital Structure, and Company Size has a significant and negative effect on Capital Structure. Simultaneously the variables of Profitability, Non Debt Tax Shield, and Company Size have a significant effect on Capital Structure (DER). The results of the calculation of the coefficient of determination show that the effect of the independent variable on the dependent variable is 13.5% while the remaining 86.5% is influenced by other variables outside this study
IMPLEMENTASI KESEHATAN, KECELAKAAN, DAN KESELAMATAN KERJA (K3) KARYAWAN PADA PT ALIS JAYA CIPTATAMA KLATEN
Authors: Puterisari Dwi Utami , Wibawati Latifah 
Published: December 2022

This study aims to analyze Occupational Health, Accidents, and Safety (K3) in employees at PT Alis Jaya Ciptatama Klaten. This research uses quantitative descriptive method. The population in this study were PT. Alis Jaya Ciptatama. The results showed an average value on the environmental conditions indicator of 3.40 including the strongly agreed category, the air regulation indicator of 3.05 including the agree category, the lighting regulation indicator of 3.09 including the category of agreeing, the indicator of work equipment use of 2.97 including agreeing, the indicator of physical and mental condition of employees of 2.21 including the category of disagreeing
PENGARUH MOTIVASI, DISIPLIN, DAN ETOS KERJA TERHADAP KINERJA KARYAWAN DIKANTOR KECAMATAN SLAHUNG KABUPATEN PONOROGO
Authors: Gumelar Agum , Farida Umi , Santoso Edi 
Published: December 2022

The study aims to determine the efeect of motivation, discipline, and work ethnic on employee performance at the Slahung sub-district office, Ponorogo district. The sample in this study was 41 respondents. The tasting stage use include instrument testing, coefficient of determinationtest and hypothesis testing. The analysis in this study multiple linier regression analysis. The result of this study indicate that: (1) Motivation has a positive and significant effect on employee performance, as evidenced by the t-count value of 2.079>2.026 t table. While the significant value is 0.045<0.05. (2) Discipline has a positive and significant effect on employee performance, as evidenced by the t-count value of 2.061>2.026 t table. While the significant value is 0.046<0.05. (3) Work ethnic has a positive and significant effect on employee performance, as evidenced by the t-count value of 2.324>2.026 t table. While the significant value is 0.026<0.05. (4) Motivation, Discipline, and Work ethnic simultaneously have a posisitve and significant effect of employee performance as evidencend by the calculated F value of 7.541 > F table 2.86 and thesignificant value obtained is 0.000< 0.05
PENGARUH DEBT TO EQUITY RATIO, RETURN ON INVESTMENT DAN KEBIJAKAN DEVIDEN SEBAGAI VARIABEL MODERATING TERHADAP RETURN SAHAM
Authors: Setianingsih Ailia 
Published: December 2022

Financial ratios provide information about a company's financial performance and are used as a basis for valuing company stocks that are able to provide high rates of return.
The purpose of this study is to determine the effect of debt to equy ratio on stock returns, the effect of return on investment on stock returns, whether dividend policy is able to moderate the relationship between debt to equity ratio on stock returns, and find out whether dividend policy is able to moderate the relationship between return on investment on stock returns
This research uses quantitative methods. The research sample was taken from 8 property and real estate subsector companies listed on the Indonesia Stock Exchange in 2015-2019, using 8 purposive sampling techniques. Data collection techniques in this study using secondary data using literature study and documentation.
The results of the study are the debt to equity ratio does not significantly influence the stock return with tcount of 0.638 and ttable of 2.026 (0.638 <2.026) with a significance level of 0.528> 0.05. Return on investment does not significantly influence stock returns with a tcount of 1.827 and a table of 2.026 (1.827 <2.026) with a significance level of 0.076> 0.05. Dividend policy is not able to significantly moderate the effect of debt to equity ratio on stock returns. This is indicated by the Rsquare value of the interaction between dividend policy and debt to equity ratio, the results obtained by 0.074 with a significance value of 0.454> 0.05. Dividend policy is not able to significantly moderate the effect of return on investment on stock returns. This is indicated by the Rsquare value of the interaction between dividend policy and return on investment obtained a result of 0.177 with a significance value of 0.355> 0.05.The conclusion in this study is the debt to equity ratio and return on investment does not significantly influence stock returns and dividend policy is not able to significantly moderate the effect of debt to equity ratio and return on investment on stock returns
PENGARUH PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD
Authors: Nugroho Dennyca Hendriyanto , Afifi Zaenal 
Published: December 2022

This study aims to determine: (1) The effect of internal control on fraud prevention, (2) The influence of good corporate governance on fraud prevention, (3) The effect of internal control on good corporate governance. This research was conducted at the People's Credit Bank (BPR) spread across Kudus Regency. This study used a data collection technique by distributing questionnaires at rural banks in Kudus Regency with the collection of 118 respondents. The obtained questionnaires were tested using validity and reability to test the feasibility of the obtained questionnaire data. The test equipment used in this study was to use the analysis requirements test including normality test, multicolonierity test, heteroskedasticity test. The method used in data analysis is a multiple regression analysis model. The results of this study show that: (1) internal control variables have a positive and significant effect on fraud prevention, (2) Good corporate governance variables have a positive and significant effect on fraud prevention, and (3) Internal control variables have a positive effect on good corporate governance
PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA PERUMAHAAN CIUJUNG INDAH
Authors: Zahra Surti , Kusumawati Nugrahini , Komarudin Mamay , Widodo Wahyu , Nuraeni Nia 
Published: December 2022

Increased consumer purchasing decisions can be influanced by several factors such as price and quality of service,by providing affordable prices and while maintaining service quality, it will be able to improve purchasing decisions.This study aims to determine the effect of price and service quality on purchasing decisions in ciujung indah housing.The reaserch method used is kuantitatif with a population off 117 consumers and sampel of 91 respondents using the probability sampling method, the sampling technique is random sampling with calculations using the slovin formula for consumers in ciujung indah housing. researchers use it to get the results of validity, reliability, classical, assumptions, multiple regression and hypothesis testing. Based on hypothesis testing, it can be concluded that price affects purchasing decisions and service quality affects purchasing decisions and simultan eously price and service quality affect purchasing decisions
Arap Gramerinde مَا’nın İşleviyle İlgili Muğni’l-lebîb’te Geçen Şâhid Beyitlerin İncelenmesi
Authors: ÖRAL Celal 
Published: December 2022

ÖZET
Arapçada klasik tasnife göre kelime; isim, fiil ve harf/edat olmak üzere üç kısma ayrılmaktadır. Arapçada edatlar, özellikle bileşik cümleleri anlamada çok önemli bir yere sahiptir. Öyle ki, Arap dili alanında araştırma yapan ve eser telif edenler tarafından önem verilen konuların başında gelmektedir. ما edatı, bahsi geçen edatlardan olup nahiv bilginleri tarafından on altı farklı anlam ve görevde kullanıldığı tespit edilmiştir. ما edatının farklı anlam ve görevlerde kullanıldığını gerektiren husus ise, edatın cümle içindeki konumudur. ما edatının her bir türünün kendine has şartları ve anlamları söz konusudur. Arap dilindeما edatı çok fonksiyonlu ender edatlardan biridir. Bu araştırmada ما edatının isim ve harf olmak üzere iki farklı görevde kullanıldığı tespit edilmiştir. Bu nedenle Arapça söz diziminde çok farklı şekiller ve işlevlerle karşımıza çıkar. Klasik nahiv kitaplarında genellikle hurûfu’l-meânî (حًرُوفُ الْمَعَانِي) başlığı altında ele alınan ما edatı, cümlede hangi işlevi gördüğü önem arz etmektedir. Şayet ما edatının işlevi doğru bir şekilde tespit edilmezse Arapça söz diziminin yanlış anlaşılma riski vardır. Ayrıca Kur’an-ı Kerim ayetlerinde sıkça karşılaştığımızما edatı, ayetlerin tefsirinde önemli bir yardımcı unsurdur. Konunun önemine rağmen Türkçe yazılan Arapça gramer kitaplarında konunun ayrıntılı olarak ele alınmadığı görülmektedir. Bu konudaki bilgi boşluğunu doldurmayı hedefleyen çalışmamız sadeceما edatının nahiv ilmindeki işlevi ile sınırlandırıldı. Çalışmamız Arap dili gramerinde مَا edatının işlevleri ve Muğni’l-Lebîb’te geçen مَا edatı ilgili şâhid beyitler olmak üzere iki ana başlık altında tasnif edildi. Konu ele alınırken ayetler ile Arap şiirinden örnekler verildi ve temel kaynaklardan istifade edilmeye çalışıldı. Özellikle İbn Hişâm’ın Muğni’l-Lebîb ‘an Kütübi’l-e’ârîb adlı eseri, Hasan b. Kasım el-Murâdî’nin, el-Cene’d-Dânî fî Hurûfi’l-Me’ânî adlı eseri ile Ahmed b. Abdinnur el-Mâlekî’nin Rasfu’l-Mebânî fî Şerhi Hurûfi’l-Me’ânî isimli eserlerinden ve diğer bazı önemli kaynaklardan yararlanıldı.
HUBUNGAN DUKUNGAN KELUARGA DAN PERILAKU CARING PERAWAT TERHADAP KEPATUHAN PASIEN GAGAL GINJAL YANG MENJALANI HEMODIALISA DI RSUD UNDATA PROVINSI SULAWESI TENGAH
Authors: Syafirah Nurul Ilmi , Kadang Yulta , M Maryam , Utami Lilik 
Published: December 2022

Penyakit gagal ginjal merupakam masalah kondisi penerunan fungsi ginjal dalam beberapa bulan atau bertahun, Sehingga harus mendapatkan dukungan keluarga dan perilaku caring perawat terhadap kepatuhan klien gagal ginjal yang menjalani hemodialisa. Desain yang digunakan dalam penelitian ini adalah desain cross sectional, populasidalam penelitian adalah semuah responden di RSUD UNDATA Provinsi Sulawesi Tengah sebanyak ini 70 responden dengan ketentuan sampel sesui yang disac dan micael kesalahan0,10% maka jumlah sampel menjadi 56. Didapatkan hasil dari hubungan dukungan keluaraga terhadap kepatuhan klien gagal ginjal yang menjalani hemodialisaBerdasarkan hasil Chi Square di peroleh nilai P value (0,000) < = 0,05, sedangkan perilaku caring perawat terhadap kepatuhan klien gagal ginjal yang menjalani hemodialisa Berdasarkan hasil Chi Square di peroleh nilai P value (0,000) < = 0,05. Disimpulkan bahwa dukungan keluarga terhadap kepatuhan klien gagal ginjal yang menjalani hemodialisa di RSUD UNDATA Pronvinsi Sulawesi Tengah terdapat buhungan. Hendaknya dapat lebih mengembangkan dalam memberikan dukungan khususnya pada klien gaga ginjal.
Prueba de aceptabilidad y preferencia de alpacas en condiciones altoandinas del Perú
Authors: Verly Viky , Gómez-Bravo C. , Altamirano M. Enciso , Quispe-Coila E. , Ruíz-Camacho Wilfredo 
Published: December 2022

Se evaluó la aceptabilidad y preferencia de pellets de avena-vicia, pellets de broza de cañihua, heno de avena-vicia, residuos de broza de cañihua y broza de quinua en alpacas. Se seleccionaron doce alpacas machos de quince meses de edad, las cuales se ubicaban en el Instituto Nacional de Innovación Agraria de Quimsachata-Puno, Perú.
La prueba de aceptabilidad consistió en evaluar las siguientes variables: número de bocados, tiempo comiendo y tiempo dedicado a otras actividades no nutricionales. Se pesaron los residuos dejados por los animales para determinar la tasa de ingestión y el tiempo masticando por diferencia. La toma de datos se realizó utilizando tres cronómetros para medir a cada animal. Con el primer cronómetro se evaluó el número de bocados, tiempo de consumo de alimento; mientras que el segundo cronómetro marcó el tiempo dedicado a otras actividades no nutritivas y, el tercero, registraba el tiempo límite de evaluación. La prueba de preferencia consistió en alimentar a los animales, por un lapso de tres días, con 300 gramos de pellets de avena-vicia y heno de avena en comederos diferentes durante veinte minutos. Concluido el ensayo, se pesaron los residuos dejados por cada animal, permitiendo así calcular la preferencia entre los alimentos utilizados.
Los pellets de avena-vicia fueron los preferidos por las alpacas, mientras los pellets de broza de cañihua y heno de avena-vicia fueron de mediana preferencia. Asimismo, el residuo de heno de avena-vicia estuvo por encima de los residuos de broza de cañihua y broza de quinua; mientras que, los residuos de broza de cañihua comparada con broza de quinua resultó el de menor preferencia. En conclusión, los pellets de avena-vicia y heno de avena-vicia fueron de mayor aceptabilidad y preferencia.
Review on: Preparation and Evaluation of Paracetamol Emulsion dosage Form
Authors: Kumar Alok , Parveen Gulafshan 
Published: December 2022

The objective of this review article is to summarize literature data pertinent to potential excipient effects on intestinal drug permeability and transit. Despite the use of excipients in drug products for decades, considerable research efforts have been directed towards evaluating their potential effects on drug bioavailability. Potential excipient concerns stem from drug formulation changes (e.g., scale-up and post-approval changes, development of a new generic product). Regulatory agencies have established in vivo bioequivalence standards and, as a result, may waive the in vivo requirement, known as a biowaiver, for some oral products. Biowaiver acceptance criteria are based on the in vitro characterization of the drug substance and drug product using the Biopharmaceutics Classification System (BCS). Various regulatory guidance documents have been issued regarding BCS-based biowaivers, such that the current FDA guidance is more restrictive than prior guidance, specifically about excipient risk. In particular, sugar alcohols have been identified as potential absorption-modifying excipients. These biowaivers and excipient risks are discussed here.
Insecure Attachment Styles and Bullying Perpetrators in the Workplace: An Exploratory Study
Authors: Mushtaq Sadia , Muzaffar Rubina , Rohail Iffat 
Published: December 2022

Purpose: It has been widely debated over the past two decades that workplace bullying harms both victims and organizations equally. However, the perpetrator’s perspective on bullying is an inadequately researched area that has been highlighted by many researchers. This study aims to explore the predictive effect of an insecure attachment (avoidant attachment style and anxious attachment style) on the bullying behavior of perpetrators in the workplace.
Methodology: Data is collected from different organizations in Pakistan for this cross-sectional study. The sample size is 203. For the analysis of hypotheses, the SEM model of SmartPLS is used.
Findings: The results indicate that an avoidant attachment style positively affects bullying behavior in the workplace. Unlike the anxiety attachment style which has no significant relationship with workplace bullying behavior.
Practical implications: These findings highlight the importance of secure attachment for healthy interpersonal relationships and the role of insecure attachment in emerging bullying behaviors in the workplace.
FINANCING STREAMS OF POST-REGISTRATION VARIETY TESTING: A CASE STUDY FROM POLAND
Authors: Uglis Jarosław , Kozera-Kowalska Magdalena 
Published: December 2022

This paper addresses the measures taken to implement progress in agriculture, with particular emphasis on the role played by Post-Registration Variety Testing (PRVT). Special attention was paid to assessing the structure of financing streams for PRVT in Poland, how they evolve over time and how they differ between locations. The Reports on the Implementation of the Post-Registration Variety Testing (PRVT) Program in 2010-2021 were used as source materials. Studies were carried out using 2010 constant prices. This paper found an increase in the number of PRVT research projects and experiments over the study period, which contributed to promoting biological progress, although the uses of PRVT findings differed between regions. Focus was also placed on the restructuring of financing for post-registration testing, with two leading streams being identified, namely the state budget and funds delivered by third parties, including private operators. The authors emphasized the importance of earmarked subsidies allocated to PRVT in the state budget, and the role they play in stimulating the transfer of knowledge and in promoting advancements and preserving biodiversity in Polish agriculture. The conclusion also points out the importance of PODs also in terms of the suitability of varieties for production in particular regions and under given technological conditions, which is in line with, among other things, the goals of the UN’s 2030 Agenda for Sustainable Development, i.e. SDG 12 (ensuring sustainable consumption and production patterns) and SDG 15 (protecting, restoring and promoting sustainable use of terrestrial ecosystems, sustainably managing forests, combating desertification, halting and reversing land degradation, and halting biodiversity loss).
LAW ENFORCEMENT AGAINST FOOD HOARDING ACTIVITIES DURING THE COVID-19
Authors: Yayi Tarina Dwi Desi , Sakti Muthia , Dinanti Dinda 
Published: December 2022

<p>The world is currently facing the same problem, namely the coronavirus or Covid 19. During this pandemic, all sectors of the economy are very influential on survival. The existence of Large-Scale Social Restrictions (PSBB) has caused people to panic buying. So, in other words, there has been a new problem, carrying out the activities of hoarding staple food carried out by entrepreneurs, suppliers, and traders. The hoarding results in losses to the community or business actors. By conducting juridical normative research methods based on applicable laws and regulations, law enforcement is needed to realize justice, certainty, and benefits. The policy in tackling the crime of food hoarding in Indonesia has been regulated in Law Number 18 of 2012 concerning Food and Law Number 7 of 2014 concerning Food. Moreover, it has also regulated in Government Regulation No. 17 the Year 2015 on Food Security and Nutrition, which regulates the mechanism, procedure, the maximum amount of staple food storage by businesses. Business actors who deliberately hoard food may be sentenced to imprisonment for a maximum of 7 (seven) years or a maximum fine of Rp. 100,000,000,000.00 (one hundred billion rupiah). It can be concluded that criminal law policy-related efforts to combat the crime of hoarding of food have been regulated in the Law of Food and Trade Act.</p>
THE URGENCY OF HARMONIZING CONTRADICTORY REGIONAL REGULATIONS THAT HINDERS THE INVESTOR INTEREST ON INVESTMENT
Authors: Putri Permatasari Adinda Destaloka 
Published: December 2022

<p>Indonesia as a developing country needs investors in developing natural resource potential and national development. The main source of national development funds in Indonesia can be domestic funds. However, the amount of available domestic funds is very limited, so the government uses funds from abroad. One source of funds from abroad that can be used to finance Indonesia's development is foreign investment or investment. Investors in investing have several wrong considerations. only one is the regulations that apply in that country. The existence of regional regulations that are contradictory to the central regulations in the investment sector has made foreign investors less interested in controlling Indonesia, therefore urging the government to take action in overcoming this problem by realizing harmonization between regional and central regulations.</p>