bluuebunny/crossref_metadata_2025_split huggingface dataset:
ANALISIS EFEKTIVITAS PROGRAM PEMUTIHAN, TINGKAT KEPATUHAN PEMBAYARAN PAJAK, DAN LAYANAN SAMSAT KELILING TERHADAP PENINGKATAN PENERIMAAN PAJAK KENDARAAN BERMOTOR
Authors: Awalina Putri , Puspitasari Astri Dian 
Published: February 2022

Abstrak
Penelitian ini bertujuan untuk mengetahui Pengaruh Efektivitas Program Pemutihan, Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor, dan Layanan Samsat Keliling terhadap Peningkatan Penerimaan Pajak Kendaraan Bermotor. Penelitian ini dilakukan di Kantor Bersama Samsat Kediri Kota. Jumlah data yang digunakan sebanyak 59 data. Metode pengambilan sampel yang digunakan metode accidental sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda dengan menggunakan program software SPSS versi 24. Berdasarkan hasil analisis uji t diketahui bahwa variabel efektivitas program pemutihan dan variabel kepatuhan Wajib Pajak dalam membayar Pajak berpengaruh positif terhadap peningkatan Pajak Kendaraan Bermotor pada Kantor Bersama Samsat Kediri Kota dengan nilai Thitung efektivitas program pemutihan (X1) 2,980 lebih besar dari Ttabel 2,001 dan nilai Thitung kepatuhan Wajib Pajak (X2) 2,370 lebih besar dari Ttabel 2,001. Sedangkan berdasarkan uji F diketahui bahwa variabel efektivitas program pemutihan, tingkat kepatuhan pembayaran pajak, dan layanan Samsat Keliling berpengaruh terhadap peningkatan penerimaan Pajak Kendaraan Bermotor.
Kata Kunci : Pemutihan, Kepatuhan Pembayaran, Samsat Keliling, Pajak Kendaraan Bermotor.
Abstract
This study aims to determine the Effect of Bleaching Program Effectiveness, Taxpayer Compliance in Paying Motor Vehicle Taxes, and Mobile Samsat Services on Increasing Motor Vehicle Tax Revenues. This research was conducted at the Kediri Kota Samsat Joint Office. The amount of data used was 59 data. The sampling method used was accidental sampling method. The data analysis technique used in this study is multiple linear regression using the SPSS version 24 software program. Based on the results of the t test analysis, it is known that the effectiveness of the bleaching program and the taxpayer compliance variable in paying taxes has a positive effect on the increase in Motor Vehicle Tax at the Samsat Joint Office. Kediri Kota with the value of T-count the effectiveness of the bleaching program (X1) 2,980 is greater than T-table 2,001 and the T-count value of taxpayer compliance (X2) 2,370 is greater than T-table 2,001 Meanwhile, based on the F test, it is known that the effectiveness of the bleaching program, the level of tax payment compliance, and the Mobile Samsat service have an effect on the increase in Motor Vehicle Tax revenue.

Keywords : Bleaching, Payment Compliance, Mobile Samsat, Motor Vehicle Tax
PENGARUH TINGKAT KESULITAN KEUANGAN DAN TINGKAT HUTANG TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN FOOD & BEVERAGE
Authors: Kusumaningarti Miladiah 
Published: February 2022

Abstract
This study was conducted to determine the partial and simultaneous effect of the Level of Financial Difficulty and the Level of Debt on Accounting Conservatism in Food & Beverage Companies listed on the Indonesia Stock Exchange for the period 2018-2020. The population used is 23 Food & Beverage Companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling and found 12 samples of companies with financial data for 3 years. The analysis technique used is the Classical Assumption Test and Multiple Linear Regression Test with the help of SPSS 21. The results showed that partially The level of Financial Difficulty has a positive and significant influence on Accounting Conservatism in Food & Beverage Companies in 2018-2020. Partially, the Debt Level has a positive and significant influence on Accounting Conservatism in Food & Beverage Companies in 2018-2020. And simultaneously the Level of Financial Difficulty and the Level of Debt have a significant influence on Accounting Conservatism in Food & Beverage Companies in 2018-2020.
Keywords : Financial Distress, Leverage and Accounting Conservatism
Abstrak
Penelitian ini dilakukan untuk mengetahui pengaruh secara parsial dan simultan antara Tingkat Kesulitan Keuangan dan Tingkat Hutang terhadap Konservatisme Akuntansi pada Perusahaan Food & Beverage yang terdaftar di BEI periode 2018-2020. Populasi yang digunakan adalah 23 Perusahaan Food & Beverage yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dan ditemukan 12 sampel perusahaan dengan data keuangan selama 3 tahun. Teknik analisis yang digunakan adalah Uji Asumsi Klasik dan Uji Regresi Linier Berganda dengan bantuan SPSS 21. Hasil penelitian menunjukkan bahwa secara parsial Tingkat Kesulitan Keuangan memiliki pengaruh positif dan signifikan terhadap Konservatisme Akuntansi pada Perusahaan Food & Beverage Tahun 2018-2020. Secara parsial Tingkat Hutang memiliki pengaruh positif dan signifikan terhadap Konservatisme Akuntansi pada Perusahaan Food & Beverage Tahun 2018-2020. Dan secara simultan Tingkat Kesulitan Keuangan dan Tingkat Hutang memiliki pengaruh signifikan terhadap Konservatisme Akuntansi pada Perusahaan Food & Beverage Tahun 2018-2020.

Kata kunci : Financial Distress, Leverage dan Konservatisme Akuntansi
Small Countries and Cyber Defence
Authors: Sherifi Shkendije G. , Nagy Károly 
Published: February 2022

Cyber security problems pose a particularly important challenge for Small Countries. Their achievements can easily be destroyed by a cyber attack. Therefore, Small Countries cannot rely on the great powers or alliance systems the same way they would in the case of a military threat. A new interpretation of the concept of cyber space creates a new approach to cyber security problems. This new approach and the cooperation with the cyber defence system of NATO facilitate the development of an individual cyber security policy and the support of social development.
Convergence Study of 1–D CFD Cell Size for Shockwave Parameters Using Autodyn Hydrocode
Authors: Román Zsolt 
Published: February 2022

The use of CFD codes has become widespread to solve the shockwave propagation problem, as they are able to successfully model explosions. Using the structured grid spherically and cylindrical charges cannot be modelled in 3D, thus remapping techniques have been developed to map spherical shockwaves from 1D to 2D and then to 3D. This method highlights the importance of the accuracy of the 1D model, which is mainly dependent on the mesh size. This study aims at finding the required division ratio for the calculation domain.
War at the Background of Europe: The Crisis of Mali
Authors: Besenyő János 
Published: February 2022

In 2012 the seemingly stable country of Mali experienced a sudden collapse, this along with the declaration of independence of the brand new Tuareg state, the massive spread of extreme Islamism shocked the international community. Initial disbelief gave way to the UN Security Council’s resolution to restore Mali’s territorial integrity. Fueled by the fear of a greater and bloodier conflict and its overspill, limited military operations began. Along with the Economic Community of West African Stateled operation, the country’s former colonial master, France, began its own controversial military operation. Many people think that by doing so, France is trying to prove itself a great power and able to intervene on the world political stage according to its own diplomatic interest and being a force to contend with. Others however think that France is facing another Indochina-like fiasco in Mali. Who is right, will be determined by the failure or the success of the current operations and by the results of the restoration afterward. In this paper I would like to clarify the reasons for the events taking place in the country, their dynamics and possible consequences.
Diversidade genética na população de Callithrix introduzida na Mata Atlântica do Sudeste brasileiro
Authors: Teles Kariny de Araújo 
Published: February 2022

Callithrix é um gênero de primata Neotropical com seis espécies reconhecidas, C. jacchus, C. geoffroyi, C. penicillata, C. kuhlii, C. aurita e C. flaviceps, distribuídas na Mata Atlântica, Cerrado e Caatinga. Atualmente, espécimes com morfologia similar à de C. jacchus, C. penicillata ou de híbridos são encontrados no sudeste do país e regiões limítrofes. A ação antrópica tem grande responsabilidade por isso e hoje espécimes com a morfologia de híbridos estão amplamente distribuídos nos estados do Rio de Janeiro, Minas Gerais e arredores. Por terem um alto potencial adaptativo, o número de híbridos vem crescendo e causando impacto negativo na fauna local. Além disso, C. aurita, espécie endêmica da Mata Atlântica e ameaçada de extinção (classificada como vulnerável), pode estar sendo ameaçada pela presença dos híbridos, e inclusive acasalando com eles. Esse trabalho teve como objetivo detectar a diversidade genética e determinar a linhagem materna dos híbridos do sudeste brasileiro e regiões limítrofes através da análise do gene mitocondrial citocromo b (MT-Cytb). Nas análises filogenéticas de máxima verossimilhança foram incluídas as 78 sequências dos híbridos aqui geradas, além de 52 de outros híbridos previamente sequenciados, 18 de C. jacchus, 15 de C. penicillata, 12 de C. geoffroyi, 7 de C. kuhlii e uma amostra de C. aurita disponíveis no GenBank, usando como grupo externo Callimico goeldii. O gênero Callithrix apareceu monofilético, tendo C. aurita como a linhagem irmã do restante das espécies agrupadas em um único clado. Três dessas espécies, C. geoffroyi, C. jacchus e C. penicillata, aparecem como monofiléticas, enquanto C. kuhlii aparece como um grupo polifilético e estruturados de acordo com a origem geográfica, sugerindo em vários pontos da topologia a presença de linhagens evolutivas distintas. Os resultados mostraram que a linhagem materna dos híbridos é composta por C. kuhlii, C. penicillata ou C. geoffroyi, mas não por C. aurita e C. jacchus. Estes resultados mostram que mais de uma espécie de Callithrix está envolvida na linhagem materna dos híbridos analisados, o que é bastante preocupante sob o ponto de vista da conservação, porque mostra que diferentes espécies deste gênero estão se hibridizando no sudeste do Brasil. Este fato, junto com a grande adaptabilidade dos híbridos, inclusive no peridomicílio nas cidades do Rio de Janeiro e Belo Horizonte, é uma ameaça tanto às espécies residentes, quanto pela possibilidade destes primatas possuírem e disseminarem zoonoses.
CHALLENGES OF DIGITALIZATION OF SMES (CASE STUDY IN TRADITIONAL CRAFTSMEN IN TASIKMALAYA)
Authors: Cakranegara Pandu Adi , Sinuraya Sujana Donandi , Rahadi Dedi Rianto 
Published: February 2022

<p>The Internet not only provides advancesin technology, but more than that the internet connects individuals. In Indonesia today there are several large startups that utilize the power of ecomony sharing starting from Gojek, Tokopedia, Bukalapak and many other startups. Go Jek not only brings together a vehicle owner with people who need to travel but also brings together a food vendor with people who want to order food. The same goes for Tokopedia and Open Lapak which have helped small retailers own online stores. Not to mention social media which provides an opportunity for small entrepreneurs to be able to promote their trade. The question of this research is why with all the progress and facilities available it is still difficult for SMEs to take advantage of all these facilities? This research consists of several parts. The first part of this study examines how the internet affects the fairies of life in Indonesia. The second part is that this research discusses how ideally a business utilizes internet technology. And the third part of this study talks about why there is a difference in the field between the use of the internet and the potential it should be.</p><p> </p><p>Keywords: Internet, SMEs, digitization, social media marketing</p>
GREEN IS THE NEW BLACK: THE ROLE OF GREEN MARKETING AWARENESS AND PERCEIVED INNOVATION IN THE FAST FASHION INDUSTRY
Authors: Tulangow Gabrielle Dione , Kusumawardani Kunthi Afrilinda 
Published: February 2022

<p>The purpose-driven strategy has become one of the tactics used by companies as a competitive advantage to attract the market. The growing interest of sustainability and ecofriendly products can be seen among the younger consumer's behaviour, which indicated the increase of their awareness of the recent phenomena. The current study examined the effect of green marketing awareness and perceived innovation on customer's purchase intention by considering the corporate image, product image, and purchase intention as the mediator in the fast fashion industry. The quantitative research method was performed with structural equation modelling (PLS-SEM) technique to examine the proposed hypothesis. A total of 307 valid responses were collected from the greater Jakarta area and tested using Smart PLS version 3. This study found that the determinants of purchase intention are social responsibility and corporate reputation. Moreover, both green marketing awareness and perceived innovation influenced corporate reputation, product image, and social responsibility. However, the product image does not influence the customer to purchase intention. The findings indicated that the customer purchase intention affected significantly by awareness of company's marketing through the social responsibility done by the company. This study provides practical implications for business to create a green marketing approach as the strategic action.</p><p> </p><p>Keywords: Green Marketing Awareness, Perceived Innovation, Social Responsibility, Product Image, Corporate Reputation, Purchase Intention</p>
COVID- 19 AND SOCIO-ECONOMIC ACCUMULATION IN MAKASAR
Authors: Falah T. R. Fahsul , Sari Yenita Sandra , Bakari Haroon , Jafari Saeid 
Published: February 2022

<p><em>The Covid-19 pandemic as a problem in the world today is an evaluation of the balance of the life order between humans and nature. Prevention efforts are needed in the process of human- to-human transmission, so that the spread through communities, households, the surrounding environment, and health facilities can be controlled. New habits that have not been able to change people's lifestyles to refrain from group activities or gatherings, there are still infections that spread to each other so that independent isolation is only applied at home, it is prohibited to carry out any activities outside. Socio-economic conditions and individual and natural factors provide relevance in dealing with the Covid-19 pandemic. The research method used is qualitative research by reviewing the results of research from review articles related to the research objectives, namely 2019 and 2020. The results of the study show that the conditions and socio-economic factors, both individual and natural, provide relevance to efforts to deal with the Covid-19 pandemic. Not only the government but the community, as part of an effort to maintain the health of themselves and others, there is awareness to follow the recommended rules set by the competent party to control the pandemic.</em></p><p><em> </em></p><p><strong><em>Keywords: </em></strong><em>socio-economic, crisis, global</em></p>
THE INFLUENCE OF FAMILY ENVIRONMENT, SYSTEM EDUCATION, SOCIAL ENVIRONMENT ON STUDENTS’ LEARNING IN UNDERSTANDING LESSON AT HIGH SCHOOL IN CIKARANG
Authors: Riqi Muhammad , Chaniago Aviansyah , Wiratih Hernawati W. Retno 
Published: February 2022

<p><em>This study aims to determine the factors that affect the understanding lessons of students at High School in Cikarang. These factors are family environment, education system, and social environment. Students who have a high motivation to learn will have a positive result of their grades and understanding the lesson. This study uses quantitative descriptive and for collecting the data are using questionnaires. In addition, SPSS is utilized to analyze the collected data. The total number of samples was 182 respondents. Sampling design is Probability sampling and the technique using simple random sampling. To check the hypothesis of this analysis, multiple regression analyzes were used. The result of the research shows (1) Family Environment (X1) has positive insignificant influence on Students Understanding Lesson, (2) Education System (X2) has negative influence on Students Understanding Lesson, (3) Social Environment (X3) positive significant influence on Students Understanding Lesson. The coefficient of determination shows that the variable Family Environment (X1), Education System (X2), and Social Environment (X3) influence Understanding Lesson of Student (Y) of 45.7%, while the remaining 54.3% influenced by other variables outside thisresearch.</em></p><p><strong><em>Keywords: </em></strong><em>Family Environment, Education System, Social Environment, Understanding Lesson of Student</em></p>
THE ROLE OF SOCIAL SUPPORT SYSTEMS IN ALLEVIATING THE LONELINESS FELT BY EMPLOYEES WORKING FROM HOME DURING THE COVID-19 PANDEMIC
Authors: Rachmawati Aulia , Arquisola Maria Jacinta 
Published: February 2022

<p><em>The year 2020 will go down as one of the hardest, most challenging periods known to man, for it is this year that millions of people succumbed to the COVID-19 pandemic. This event leads many people to stay at home to prevent and the spread of coronavirus. Therefore, everyone should stay at home that many businesses in terms of employee mandatory to work-from-home (WFH) to control the distribution of Covid-19. It leads to an increase in feeling loneliness because quarantine is isolated in a pandemic situation, where loneliness is the first problem in working from home. The study aims to find out the role that social support systems in an organization play in helping alleviate employee loneliness. Social support systems consist of Perceived Organizational Support (POS), Supervisor Support (SS), and Co-Worker Support (CS). This research used a quantitative research method with an open-ended questionnaire. A total of 137 employees that are currently working fromhome (WFH) participated in this research. By using multiple regression analysis and content analysis, the results show that co-workers' support (CS) has greater influences in alleviating the loneliness felt by the employee working from home, and the least was the perceived organization support (POS). On the whole, the social support system would be effective if organizations promote better interpersonal relationships, affiliation, and interaction with others as assigned by the organization, supervisor, and co-workers. This study provides an empirical contribution to the importance of human interactions in alleviating feelings of the loneliness felt by Indonesian employees working from home during a pandemic. Organizations must heed the call to be more engaged with their employees during this challenging situationthat affects their employees' mental and psychological state. </em></p><p><strong>Keywords: </strong><em>Employee loneliness, work-from-home (WFH), social support system, pandemic COVID-19, Indonesia </em></p>
Fiscal management practices and school performance of Tesda Technology Institutions (TTIS) in Panay Island
Authors: Gervero Jonna Jay , Ybañez Evangeline 
Published: February 2022

<p><em>Finance is the backbone of the educational system which challenges administrators’ leadership and capabilities, especially educational programs and projects involving greater responsibilities and liabilities. </em><em>The study determined the level of fiscal management practices of TESDA Technology Institutions (TTIs) in financial literacy, financial planning, and transparency and degree of school performance and their relationship with faculty and staff. Descriptive-correlational and mixed methods were used with quantitative and qualitative data. A survey questionnaire and in-depth interview were used in data gathering. The respondents were two hundred eleven (211) faculty and staff of TESDA Technology Institutions in Panay Island. Frequency count, percentage and mean were used while t-test for independent samples, and Pearson r for relationship. Results on the level of fiscal management practices when taken as a whole and in terms of financial literacy, financial planning, and transparency was found “satisfactory”, with financial literacy having the highest mean. The degree of school performance in terms of quality service and student service efficiency was also “satisfactory”, with quality service having the highest mean. Significant differences existed when respondents were grouped according to sex and educational attainment. However, no significant differences occurred between the level of fiscal management practices and variables such as position, age, civil status, and length of service. No significant differences were found on the degree of school performance of TESDA Technology Institutions in terms of quality service and students service efficiency as to sex, position, age, civil status, and length of service, except on educational attainment. Significant relationships were found on the level of fiscal management practices and the degree of school performance of TESDA Technology Institutions. </em></p>
Effects of collaborative innovation activities, collaborative innovation capability, and knowledge sharing on public sector's innovation performance
Authors: Widyasari Dinna Ayu , Nasution Yasmine 
Published: February 2022

<em>Agriculture sector in Indonesia is very important as they are responsible for the overall growth and productivity of the country’s economy and in maintaining human life, considering that food is a basic need and human right. Therefore, public sector must find an effective way to achieve higher agricultural productivity, which can be done by collaborating with other firms. Built on knowledge management theory and collaborative innovation theory, this study aims to examine whether there is an effect of collaborative innovation activity (CIA), knowledge sharing (KS), and collaborative innovation capability (CIC) on the innovation performance (IP) either directly, or through moderation with each other to study the mechanism of collaborative innovation process at the Indonesian Agency for Agricultural Research and Development. Regarding the objective and research model, we empirically validate the survey data for 48 Indonesian Agency for Agricultural Research and Development under the Ministry of Agriculture with SEM PLS method. This study prove that joining in collaborative innovation activities is the key to improve their innovation performance, and knowledge sharing plays a mediating role in the relationships between collaborative innovation activities and firm’s innovation performance. This study also prove that collaborative innovation capability is not the only factor that determines the success of a company’s innovation performance, since the result shows that CIC has no impact on the relationship between CIA to IP, and KS to IP.</em>