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2022 ◽  
Vol 2 (2) ◽  
pp. 105-112
Author(s):  
Nur Fauziah Karim ◽  
Minarni ◽  
Syahrul Alim

This study aims to determine the ability of fear of failure in predicting academic procrastination in students in Indonesia by involving 428 respondents (male = 52.63%). The instruments used are the academic procrastination scale and the fear of failure scale. Analysis of this research data uses a simple linear regression technique. This study showed that fear of failure affected academic procrastination significantly with a contribution value of 38.6% positive direction, while 61.4% was influenced by other factors not studied. Research confirms that students with high levels of fear of failure tend to have high levels of academic procrastination and vice versa


Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 487-500
Author(s):  
Intan Puspita Sari ◽  
Ceacilia Srimindarti

Accounting conservatism is a precautionary principle applied by the company, where revenue is recognized more slowly while expenses are recognized more quickly, so net income will appear lower. The purpose of this research is to examine and analyze the effect of the size of the board of commissioners, leverage, frequency of audit committee meetings, financial distress, and firm size on the level of accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This study uses a population of all manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) in the last four periods, namely 2017-2020, obtained a population of 677 companies. The sampling method used in this study is a purposive sampling technique with several selected criteria so as to obtain a sample of 369 companies. This study uses secondary data in the form of numbers that are processed into a statistical measurement scale, so it is called secondary data. Data collection techniques using documentation techniques. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the size of the board of commissioners (UDK) and the frequency of audit committee meetings (FPKA) have no effect on the level of accounting conservatism. Meanwhile, financial distress (Distress) and firm size (SIZE) have a significant negative effect on the level of accounting conservatism. Different direction with leverage (DAR) which has a significant effect in a positive direction on the level of accounting conservatism. Keywords: financial distress; frequency of audit committee meetings; conservatism accountancy; leverage; the size of the board of commissioners; company size


Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 336-347
Author(s):  
Lutfiana Rezky Anggraeni ◽  
Listyorini Wahyu Widati

Earnings quality is earnings that correctly and accurately describes the company's operational profitability. Earnings quality in a company is very important to be analyzed. Companies that have high earnings quality will provide complete and transparent information and will not mislead users of financial statements. This study aims to determine and analyze the effect of leverage, liquidity, profitability, conservatism and firm size on earnings quality. at companies registered in Indonesia Stock Exchange (IDX) in 2017 to 2020. The population in this study are all manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2020, obtaining a population of 704 companies. This research method uses purposive sampling, the sample was obtained in accordance with predetermined criteria and obtained data as many as 326 companies. The type of data used in this research is secondary data. The analytical technique used in this research is multiple linear regression analysis. This study obtained the results that leverage as measured by (DAR), firm size as measured by (Size), and liquidity as measured by (QR) have no significant effect on earnings quality. Meanwhile, profitability as measured by (ROA) and conservatism as measured by (CON_ACC) have a significant effect in a positive direction on earnings quality.


Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 1-16
Author(s):  
Rahmawati Rahmawati

This study discusses analyzing and obtaining empirical evidence regarding Good Corporate Governance, and Corporate Social Responsibility regarding earnings management and its impact on Tax Avoidance. This study uses research samples published on the Indonesia Stock Exchange for the period 2013-2017. Hypothesis testing using the Partial Least Square method using Smart PLS 3.0 software. The results showed that corporate social responsibility has a positive effect on earnings management, corporate governance contributes to tax avoidance, earnings management is able to mediate the significant influence of good corporate governance on tax avoidance with a positive direction, and management earnings mediate social responsibility that is not significant towards tax avoidance in a positive direction.


2021 ◽  
Vol 1 (2) ◽  
pp. 180-195
Author(s):  
Ghina Nur Amalia ◽  
Arjuna Rizaldi

This study aims to determine the effect of Employee Empowerment, Emotional Intelligence, and Employee Job Satisfaction in Plan A in one of the automotive parts and accessories manufacturing companies in Cimahi City, either partially or simultaneously. Considering that in the activities of industrial companies in this study, employees are required to achieve production targets with a predetermined processing time as an effort to meet company targets in order to achieve company goals. So, it is very necessary to have employee commitment in this research company. Descriptive verification is the method that researchers use. Primary data in this study were obtaind from the results of statements (questionnaires) which were distributed directly to 174 respondents, while secondary data were obtained from employee data in this study. SPSS v.25 software is used in this study to analyze multiple linear regression and to test hypotheses. The results obtained are that there is a partially significant effect of employee empowerment on organizational commitment with a positive direction relationship of 0.523; Emotional Intelligence has a significant effect on partial organizational commitment with a positive direction relationship of 0.627; Then on employee job satisfaction as the third independent variable found the results that have a partially significant effect on organizational commitment with a positive direction relationship of 0.063; Employee Empowerment, Emotional Intelligence, and employee job satisfaction can simultaneously affect organizational commitment. In addition, there are results obtained that this research is in the category of a fairly strong relationship with a positive correlation, so it can be concludeid that if the independent variables of employe empowerment, emotional intelligence, and employee job satisfaction are high, the organizational commitment is also higher.


Author(s):  
Mehmet Şahin ◽  
Sabri Gürses

This article investigates perceptions of technology-mediated translations of literary texts by two groups: translation students and professional literary translators. The participants post-edited an excerpt from a classic Dickens novel into Turkish using a machine translation (MT) system of their choice. The analysis of the post-edited texts, participants’ answers to survey questions, and interviews with professional translators suggest that MT is currently a long way from being an essential part of any literary translation practice for the English–Turkish language pair. Translators’ interactions with MT and negative attitudes toward it may change in a positive direction as MT improves and translation practice evolves.


PLoS ONE ◽  
2021 ◽  
Vol 16 (12) ◽  
pp. e0261471
Author(s):  
Tiki Celine Midthassel ◽  
Anne Helen Hansen

Background The prevalence of diabetes and the use of electronic health (eHealth) are increasing. Lifestyle changes in a positive direction may reduce morbidity and mortality in patients with diabetes. The main objective of this study was to test the association between lifestyle changes based on online information seeking and discussing the information with a doctor. Methods In this cross-sectional study we used e-mail survey data from 1250 members of The Norwegian Diabetes Association, collected in 2018. Included in the analyses were 847 men and women aged 18 to 89 years diagnosed with diabetes and who reported use of eHealth within the previous year. We used descriptive statistics to estimate lifestyle changes based on information from the internet. Logistic regressions were used to estimate the associations between lifestyle changes after online information seeking and discussing the information with a doctor. Analyses were adjusted for gender, age, education, and self-rated health. Results Lifestyle changes accomplished after online information seeking was reported by 46.9% (397/847) of the participants. The odds of changing lifestyle were more than doubled for those who had discussed information from the internet with a doctor (odds ratio 2.54, confidence interval 1.90–3.40). The odds of lifestyle changes were lower in the age groups 30–39 years and 60 years and over, compared to those aged 18–29 years (the reference group). Lifestyle changes were not associated with gender, education, or self-rated health. Conclusions Our findings indicate that health-care professionals can play an important role in lifestyle changes additional to health-advice found on the internet. This study underlines the importance of easily accessible high-quality online information, as well as the importance of making room for discussing lifestyle in the clinical encounter.


2021 ◽  
Vol 3 (3) ◽  
pp. 163-181
Author(s):  
Ina Maria Muhammadiyah ◽  
Dwi Bhakti Indri M

Learning achievement of early childhood indicates how much a child can fulfill his developmental assignment according to the child's age stage. Therefore, a child's learning achievement must be maximized so that this golden age does not pass unnoticed. Various factors influence a child's level of achievement, one of which is the self-concept. Field data indicate that some behaviors indicate a negative self-concept. On the other side, a child's learning level has not been evenly distributed. This study aims to know: 1) profile of self-concept of aged 5-6 years old children; 2) Profile of learning achievement of 5-6 years old children; and 3) the effect of self-concept on the learning achievement of 5-6 years old children in RA Perwanida Bendunganjati Pacet. This study used the correlational quantitative research method. The population in this study was 5-6 years old children at RA Perwanida Bendunganjati with 23 children sample specified by purposive sampling technique. The results showed an effect of self-concept on the learning achievement of 5-6 years old children in RA Perwanida Bendunganjati Pacet positively and significantly. This can be seen from the result of a simple linear regression equation that amounted to Y = 190,631 + 1.376X. The positive validity regression coefficient showed its positive direction of the variable effects X to Y, meaning the higher the value of the variable X, it will be higher the value of the Y variable. The percentage of the effects of self-concept on learning achievement is 36.2%.


Author(s):  
Devendra K Sahu ◽  
Keshav Dev ◽  
Vikram S Yadav

Thermally stimulated depolarisation current (TSDC) of polarised samples of methyl acrylic acid (MAA) doped ethyl cellulose (EC) films of about 25 µm thickness has been recorded as a function of temperature, electric field, heating rates and storage times. Two current maxima in positive direction and found around 60 and 110oC for doped sample with ethyl cellulose. FTIR of doped EC are represented the different phenomena of TSDC. Thermal sampling technique showed that the relaxation is distributed. Differentia thermal analysis gave a second-order transition at bout 345K because of good correlation between both thermal techniques it is concluded that the TSD peak is associated with glass transition of the polymer, and therefore it involves the motion of large parts of the polymer chains.


2021 ◽  
Vol 4 (1) ◽  
pp. 50-56
Author(s):  
Andi Ahmad Natas Sjuaib ◽  
Syamsul Bahri ◽  
Juharni Juharni

Kegiatan donor darah secara khusus menjadi tanggung jawab Unit Tranfusi Darah Palang Merah Indonesia Kabupaten Polewaali Mandar. Tujuan dalam penelitian ini untuk mengetahui dan menganalisis yaitu 1. kinerja pegawai dan sistem pelayanan berpengaruh terhadap kualitas pelayanan unit transfusi darah palang merah Indonesia Kabupaten Polewali Mandar Provinsi Sulawesi Barat. 2. kinerja pegawai berpengaruh terhadap kualitas pelayanan unit transfusi darah palang merah Indonesia Kabupaten Polewali Mandar Provinsi Sulawesi Barat. 3. Sistem pelayanan berpengaruh terhadap kualitas pelayanan unit transfusi darah palang merah Indonesia Kabupaten Polewali Mandar Provinsi Sulawesi Barat. dengan menggunakan metode penelitian kuantitatif dengan tipe penelitian survey. Survey adalah penelitian yang sumber data dan informasi utamanya diperoleh dari responden sebagai sampel penelitian dengan menggunakan kuesioner atau angket sebagai instrumen pengumpulan data. Hasil penelitian menunjukan bahwa kinerja pegawai dan sistem pelayanan memiliki arah yang positif dan berpengaruh secara signifikan terhadap kualitas pelayanan. Kinerja pegawai dan sistem pelayanan secara parsial mampu memberikan pengaruh terhadap kualitas pelayanan dan diketahui bahwa sistem pelayanan merupakan faktor yang memiliki pengaruh lebih besar dari pada kinerja pegawai terhadap kualitas pelayanan Unit Transfusi Darah Kabupaten Polewali Mandar. Blood donation activities are specifically the responsibility of the Indonesian Red Cross Blood Transfusion Unit, Polewaali Mandar Regency. The purpose of this study was to determine and analyze, namely: 1. employee performance and service systems affect the service quality of the Indonesian Red Cross blood transfusion unit, Polewali Mandar Regency, West Sulawesi Province. 2. Employee performance affects the service quality of the Indonesian Red Cross blood transfusion unit, Polewali Mandar Regency, West Sulawesi Province. 3. The service system affects the service quality of the Indonesian Red Cross blood transfusion unit, Polewali Mandar Regency, West Sulawesi Province. by using quantitative research methods with the type of survey research. Survey is research in which the main source of data and information is obtained from respondents as research samples by using questionnaires or questionnaires as data collection instruments. The results showed that the performance of employees and the service system had a positive direction and had a significant effect on service quality. Employee performance and service systems are partially able to influence the quality of service and it is known that the service system is a factor that has a greater influence than employee performance on the service quality of the Blood Transfusion Unit of Polewali Mandar Regency.


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