bluuebunny/crossref_metadata_2025 huggingface dataset:
Meningkatkan Hasil Belajar Matematika Siswa Kelas VIII SMP Negeri 1 Palibelo melalui Pembelajaran Realistic Mathematics Education (RME)
Authors: Arsyad Arsyad , Hakim Arif Rahman , Agustinasari Agustinasari , Mariamah Mariamah
Published: August 2024

Penelitian ini dilakukan untuk mengetahui peningkatan prestasi belajar matematika siswa di SMP Negeri 1 Palibelo kelas VIII setelah diterapkan pembelajaran  RME. Jenis penelitian adalah PTK dengan empat tahapan. Penelitian dilaksanakan di SMP Negeri 1 Palibelo di semester gasal tahun 2023/2024. Subyek penelitian ini adalah siswa kelas VIII B SMP Negeri 1 Palibelo yang berjumlah 22 orang. Instrumen Penelitian berupa lembar pengamtan kegiatan guru dan siswa serta Tes Hasil Belajar untuk mengetahui hasil belajar siswa. Analisis data hasil belajar dengan menggunakan rumus ketuntasan klasikal. Hasil penelitian menunjukkan bahwa  persentase ketuntasan klasikal siklus I sebesar 75% dan siklus II sebesar 87,5% disiklus II. Sehingga penelitian ini dapat disimpulkan bahwa Penerapan pendekatan pembelajaran  Realistic Mathematics Education (RME) dapat memaksimalkan hasil belajarmatematika  siswa kelas VIII SMP Negeri 1 Palibelo.
IMPLEMENTASI DOKUMEN DESIDERIO DESIDERAVI BAGI FORMASIO LITURGI UMAT BERIMAN
Authors: Lontoh Raymond Christoforus , Pondaag Stenly Vianny
Published: August 2024

This article aims to discuss the implementation of liturgical formation according to papal document Desiderio Desideravi. The data collection method used is document and literature study. The author examines various views regarding liturgical formation contained in various Church documents, then outlines the important points. In this article, two forms of liturgical formation are explained. The first form of formation is formation for liturgy which is carried out through academic channels: teaching, catechesis and training. The second form of formation is formation through liturgy, which emphasizes the active participation aspect of the entire congregation. In other words, formation through the liturgy means that the liturgy forms the faithful. The main subjects of liturgical formation are lay people, seminarians and priests.
PESAN PAUS FRANSISKUS MENYIKAPI KEHADIRAN ARTIFICIAL INTELLEGENCE
Authors: Fader Finsen , Janwarin Iyano , Lutam Richardo
Published: August 2024

The essay dealt with a massage of Pope Francis concerning the developments of artificial intellegence. The presence of artificial intelligence brings a change in human life. Artificial intelligence, which was the invention of mankind in the ages of 4.0 to 5.0, is now dominating every aspect of life. Those incentive offers are provided by this artificial intelligence. However, Pope Francis, together with the Church, encouraged mankind to use it wisely. These machines are expected to help humans in their work. At the same time as the 58th World Day of Peace, Pope Francis wrote a letter to mankind. In his letter, the Pope expects artificial intelligence to contribute to world peace. So was his letter on the 57th day of social communication. He expects the use and exploitation of communication in the age of artificial intelligence to bring users to the wisdom of heart.
Mercados nocivos: el caso del mercado sexual de la pornografía
Authors: Schuster Andrea , Ramallo María de los Ángeles
Published: August 2024

El artículo tiene como objetivo realizar un análisis del mercado de la pornografía y su impacto en la desigualdad y subordinación de las mujeres. Partiendo del estudio teórico de Debra Satz respecto a la prostitución (2010), sostendremos que la pornografía es un mercado nocivo. A partir de esta afirmación, estudiaremos la diferencia entre este mercado y otros que tienen efectos similares. Luego consideraremos los costos y beneficios en términos de derechos, así como las posibilidades fácticas y la eficiencia de medidas prohibitivas para su regulación. Concluiremos que, por más que la pornografía sea un mercado moralmente objetable, su prohibición estatal no es una derivación obvia de esta afirmación.
Principio de eficacia e imperio de la ley. Observaciones en torno a su relación
Authors: Almonacid-Almarza Diego
Published: August 2024

El propósito de este trabajo es explorar la relación entre el principio de eficacia y el imperio de la ley como formalidad legal. Parte sustancial del trabajo se dedica a reconstruir el fundamento que se atribuye a cada noción en las teorías jurídicas preponderantes y cómo se relacionan con el concepto de derecho y con la existencia de los sistemas jurídicos. Este examen muestra que el imperio de la ley como formalidad legal y el principio de eficacia comparten un mismo fundamento, lo que permite trazar ciertas relaciones entre ellas. Los principales resultados de este análisis son dos. Primero, no existe una determinación unánime acerca de la relación entre el principio de eficacia y el imperio de la ley como formalidad legal con el concepto de derecho y con las condiciones de existencia de los sistemas jurídicos. Segundo, dos de las posiciones que mayor influjo ejercen en la literatura acerca de la relación entre ambas nociones, presentes en los trabajos de M. Kramer y J. Raz, tienen problemas importantes.
Rethinking Responsibility in a Planetary Age; or, Facing the Anthropocene with Hans Jonas and Bruno Latour
Authors: Chacón Rodrigo
Published: August 2024

This paper interrogates the timeliness of Hans Jonas’s thought by reading it in the light of Bruno Latour’s recent work. Latour was both a close reader and one of the most incisive critics of Jonas. Both authors responded to the ecological crisis by developing a metaphysics on which to ground an ethics. In doing so, they broke with the modern principle of autonomy, as well as with dogmatic distinctions between science and metaphysics, nature and society, and facts and values. Though their heterodox work remains marginal in academic circles, it has been of enormous significance for the wider public, as is also reflected in legal developments. Indeed, I argue that we may be living in a Jonasian moment. Not only has the advent of the Anthropocene lent support to his understanding of the Earth as alive and dependent on our care, but the meaning of responsibility has expanded from legal liability to accountability to an ‘infinite responsibility’ for future generations. Still, Jonas’s pitfalls—a problematic conception of nature, authoritarian tendencies, and insufficient attention to politics and the economy—must be avoided. Latour’s work offers a powerful rejoinder and complementary ways to awaken a novel—and urgently needed—sense of responsibility.
Identification, morphology, and nutrient composition of edible fungi and insects in Myanmar
Authors: Linn Wah Wah , Htwe Deliver , Than Wai Wai
Published: August 2024

Myanmar consumes fungi and insect as a food and medicinal purposes. People collect them for household consumption and local trade. Myanmar well known edible fungi and insects, but lacking record systematically, analyze their nutrition and publication. Research focused on species identification, nutrition; and awareness for human health. Fungi, mushroom, puffball, and ant, bee, cicada, cricket, wasp, dung beetle and worm were collected according to the seasonal available. Moisture, Crude Protein (CP), Dry Matter (DM), Organic Matter (OM), Ether Extract (EE), were analyzed using the Kjeldahl method; Mineral elements such as Ca, Mg, Na, Fe were analyzed by Atomic Absorption Spectrophotometer. Nutrition papers were referred with finding results. Insects were highly nutritious than fungi, CP of fungi 7.88-34 % existing were compared to insects had 70 %. Protein contents of them were greater than livestock except Jew’s Ear Fungi. Mineral elements were some lower and some more than other research findings. The nutrients assumed to provide human physiology and health. Further survey with marketing, some more nutrition analysis (carbohydrate, amino acids, vitamins etc.) would be necessary that can be attracted and have a potential for all level of Myanmar people as well as to be a partial reduction of poverty.
ОПРЕДЕЛЕНИЕ МЕСТА «НАРИН-Э» В СЕМЕЙСТВЕ ВЕЩЕСТВ «-БИОТИКОВ» / DETERMINING THE PLACE OF «NARIN-E» IN THE FAMILY OF «-BIOTIC» SUBSTANCES
Authors: Hambardzumyan Armenak , Madoyan Roza , Martirosyan Nelli
Published: August 2024

Плодотворное научное и практическое сотрудничество кафедры эпидемиологии Ереванского государственного медицинского университета им. Мх. Гераци с фармацевтической компанией «Эско-Фарм» ведётся более 25 лет, и за это время не было получено ни одного отрицательного отзыва от потребителей. Изучаются эффективность и пути внедрения в практику здравоохранения молочнокислых бактерий штамма 317/402 «Нарин-Э» и их выделенных экзометаболитов.
Вследствие того, что препарат не содержит живых клеток молочнокислых бактерий, но содержит продукты их метаболизма (экзометаболиты), которые служат пищей («топливом») для полезных для человека микроорганизмов и создают оптимальную среду для развития последних – это пребиотик. В то же время он содержит небольшое количество мёртвых клеток молочнокислых бактерий (и их фрагменты) и характерные им экзометаболиты, следовательно, соответствует определению постбиотиков. // The fruitful scientific and practical collaboration of the Department of Epidemiology of the Yerevan State Medical University named after Mk. Heratsi with the pharmaceutical company «Esco-Pharm» has been ongoing for more than 25 years, and during this time not a single nega-tive review from consumers has been received.
The effectiveness and ways of implementing lactic acid bacteria of strain 317/402 «Narin-E» and their isolated exometabolites in healthcare practice are being studied. As a result of the fact that the drug does not contain live cells of lactic acid bacteria, but contains products of their metabolism (exometabolites), which serve as food («fuel») for beneficial microorganisms for humans and create an optimal environment for their development – this is a prebiotic. At the same time, it contains typical exometabolites of lactic acid bacteria and a small amount of dead cells (and their fragments) therefore, it falls under the definition of postbiotics.
ДУБИЛЬНЫЕ КИСЛОТЫ В СОСТАВЕ ЧАСТИЦ АЛЬБУМИНА ПРОДЛЕВАЕТ ЦИРКУЛЯЦИЮ ЛЕКАРСТВ В КРОВОТОКЕ // TANNIC ACID AS THE COMPONENT OF ALBUMIN PARTICLES PROLONGS THE CIRCULATION OF THE MEDICINES IN BLOOD STREAM
Authors: Alzaki Ahmed Hamid Farhan , Danielyan Kristine
Published: August 2024

Встречающаяся в природе полифенольная молекула, называемая дубильной кислотой, была в центре внимания многочисленных исследований благодаря ее возможного приме-нения в сфере медицины. Использование его в качестве компонента систем доставки лекарств – одна из областей исследований, которая привлекла большое внимание. Белок плазмы крови альбумин использовался в качестве средства доставки лекарств из-за его биосовместимости, низкой иммуногенности и длительного периода кровообращения. Чтобы повысить фармакокинетику и эффективность лекарств, таких как противораковые препараты и средства визуализации, были произведены наночастицы альбумина.
Согласно результатам наших исследований, танин обладает потенциалом для создания наночастиц и увеличения площади поверхности носителей для доставки лекарств. // A naturally occurring polyphenolic molecule called tannic acid has been the focus of much investigation for its possible medical uses. The use of it as a component of medication delivery systems is one area of study that has drawn a lot of attention. Blood plasma protein albumin has been employed as a medication delivery vehicle because of its biocompatibility, low immuno-genicity, and lengthy blood circulation period. In order to increase the pharmacokinetics and effectiveness of medications, such as anticancer medications and imaging agents, albumin nanoparticles have been produced.
According to our investigations the tannin has potential to create nanoparticles and increase the surface area for drug delivery.
ВЛИЯНИЕ ЛЕКАРСТВЕННОЙ ФОРМЫ ДИКЛОФЕНАКА НА БИОДОСТУПНОСТЬ СОГЛАСНО IN VITRO ДАННЫМ ИССЛЕДОВАНИЙ // THE INFLUENCE OF DICLOFENAC’S MEDICINE-FORM ON BIOAVAILABILITY BASED ON THE IN VITRO STUDIES
Authors: Al-Yozbakee Rushd Abdullah , Ayvazian-Davidian Anna-Maria , Frreira-Ayvazian Marianna-Natali
Published: August 2024

В данной статье исследуются различия в биодоступности диклофенака в форме таблеток и суппозиторий с учетом влияющих факторов для каждой лекарственной формы. Основная цель – обосновать, что способ введения диклофенака существенно влияет на растворение его активного ингредиента, что приводит к изменениям всасывания и, следовательно, биодоступности.
Благодаря обширному обзору различных источников исследований, мы сопоставили результаты in vitro исследований с реальными клиническими исследованиями, проводимыми во всем мире. Сопоставление результатов проводилось путем проведения теста на растворение таблеток и суппозиториев диклофенака, чтобы точно проиллюстрировать влияние пути введения лекарства.
Анализ результатов выявил более высокую скорость растворения суппозиториев Диклофенака по сравнению с таблетками в идентичных условиях (~90% для суппозиториев против ~83% для таблеток). Это подчеркивает возможность использования тестов растворения in vitro для прогнозирования биодоступности различных лекарственных форм одного и того же лекарства. Более того, в нем подчеркивается применимость этих тестов для сравнения оригинальных и дженериков-лекарств, а также для изучения повышения биодоступности после изменения состава эксипиентов лекарства. // The work explores the disparities in the bioavailability of Diclofenac in tablets and suppositories, considering the influencing factors for each dosage form. The primary aim is to substantiate that the administration route of Diclofenac significantly influences the dissolution of its active ingredient, resulting in variations in absorption and, consequently, bioavailability.
Through an extensive review of various research sources, the study aligns in-vitro findings with real-world clinical studies conducted globally. This alignment is achieved by executing a dissolution test on Diclofenac tablets and suppositories to precisely illustrate the impact of the med-ication's administration route.
The analysis of the results reveals a higher dissolution rate for Diclofenac suppositories com-pared to tablets under identical conditions (~90% for suppositories versus ~83% for tablets). This underscores the feasibility of utilizing in-vitro dissolution tests to predict the bioavailabil-ity of diverse dosage forms of the same medication. Moreover, it emphasizes the applicability of these tests in comparing original and generic medications, as well as investigating enhance-ments in bioavailability following formulation changes in a medication.
Pengaruh Hutang Dan Modal Terhadap Profitabilitas Pada Perusahaan Property Dan Real Estate
Authors: Siti Nuridah  , Joelianti Dwi Supraptiningsih  , Rony Marthin Sitohang  , Elda Sagitarius
Published: August 2024

Sektor property dan real estate memiliki peran penting bagi ekonomi dan pembangunan Indonesia. Peranan sektor tersebut dapat digunakan untuk melihat peningkatan ekonomi negara. Dalam perkembangan dunia sekarang ini dapat kita lihat maju atau berkembangnya suatu negara berdasarkan bangunan yang terdapat di kota-kota besar dalam suatu negara jika bangunannya modern dan diisi dengan bangunan yang modern dan banyak gedung menjulang tinggi maka dapat kita ambil kesimpulan bahwa negara itu merupakan negara yang maju dan berkembang. Tujuan setiap perusahaan adalah menghasilkan tingkat laba yang tinggi dengan memanfaatkan ketersediaan sumber daya baik melalui modal sendiri maupun menggunakan hutang guna meningkatkan profitabiltas yang telah direncanakan dan diharapkan oleh perusahaan, akan tetapi belum tentu dengan adanya pertambahan modal ataupun hutang akan meningkatkan laba perusahaan, bisa jadi kebalikannya atau malah tidak berpengaruh sama sekali. Penelitian ini bertujuan untuk mengertahui dan menganalisis pengaruh hutang dan modal terhadap profitabilitas perusahaan property dan  real estate yang terdaftar di Bursa Efek Indonesia. Indikator untuk mengukur rasio profitabilitas menggunakan Net Profit Margin (NPM), Hutang menggunakan Debt to Equity Ratio (DER) sedangkan Modal menggunakan Proprietary Ratio (PR). Metode Penelitian penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah 79 perusahaan dan diteliti selama 4 tahun jadi total pupulasinya adalah 316, Sampel yang digunakan 10 perusahaan selama 4 tahun mulai dari tahun 2018 sampai tahun 2021, sampling yang digunakan adalan Purposive sampling. Dari hasil penelitian dapat ditarik kesimpulan berupa hutang memiliki pengaruh negatif terhadap profitabilitas yang artinya semakin banyak hutang akan mengurangi profitabiltas, kemudian modal memiliki pengaruh positif dengan profitabilitas yang artinya semakin banyak modal maka akan semakin meningkatkan profitabilitas. Serta Berdasarkan Uji F diketahui bahwa secara simultan hutang dan modal memiliki pengaruh secara signifikan terhadap profitabilitas.
Studi Literatur : Pengungkapan Kecurangan Melalui Investigasi Audit Pada Badan Pemeriksa Keuangan
Authors: Debby Yusriliana  , Linda Novia Sari  , Avilla Anggun A  , Tri Ratnawati
Published: August 2024

This study aims to analyze the effect of applying forensic accounting, investigative auditing, and auditor professionalism on fraud disclosure. This research is a Literature Review, in which we will provide an opinion on the results of previous research. The test results indicate that investigative audits and state financial loss calculation audits have a significant positive effect on corruption crimes. The results of this study are expected to enrich the literature for the development of science and also as material for consideration for the Audit Board of the Republic of Indonesia in disclosing acts of corruption.
Studi Literatur Kecerdasan Buatan untuk Audit: Kolaborasi atau Ancaman Bagi Profesi Auditor?
Authors: Alifia Mutiara Rachmawati  , Tarenza Noviandari  , Michael Revelin Ervan Septian  , Tri Ratnawati
Published: August 2024

Artificial intelligence is one of the fields of study of intelligent thoughts that can be used as a form to perform a calculation. This article aims to know artificial intelligence for auditing: collaboration or threats to the auditor profession. This article is a qualitative descriptive with a literature study. The result of this article is that artificial intelligence is a collaboration for the auditor profession because artificial intelligence makes it easier for auditors to carry out audit work in addition, artificial intelligence cannot be fully carried out without the role of an auditor because there is a process that must use the judgment of an auditor and cannot be taken over with technology.
Penerapan Perjanjian Kerja Dalam Perusahaan Terhadap Hak Ketenagakerjaan
Authors: Nikmah Dalimunthe  , Abdul Kholid Azhari  , Ibnu Habib Wahyudi  , Muhammad Tareq Aziz  , Arsiah Dwi Cintana  , Khairunisah Khairunisah  , Mulia Syahfitri  , Putri Adila
Published: August 2024

Perusahaan sebagai suatu badan usaha yang dibuat untuk mencari keuntungan atau laba, dimana setiap perusahaan dibuat berdasar dan mempunyai kekuatan hukum.Di dalam suatu perusahaan tidak hanya teori pekerja memberi tenaga kemampuannya sedangkan pengusaha memberikan kompensasi lewat upah atau gaji, lebih dari itu, dalam perusahaan dikenal banyak aspek sosial, aspek kesehatan, aspek kemanusiaan, dan aspek ekonomi.Perusahaan adalah badan usaha yang menjalankan kegiatan di dalam bidang perekonomian(keuangan, industri dan perdagangan), yang dilakukan secara terus-menerus atau teratur, dengan terang-terangan dan dengan tujuan memperoleh keuntungan (laba).Hukum positif di Indonesia pada pokoknya mengenal bentuk bentuk perusahaan seperti Firma (Fa), Commanditair Vennootschap (CV), Perseroan Terbatas (PT), dan Koperasi. Akan tetapi dari bentuk-bentuk yang ada itu, selain koperasi yang memang didorong perkembangannya, maka yang banyak didirikan adalah PT.Dalam beroperasi, perusahaan haruslah memiliki badan hukum atau usaha tertentu agar perusahaan tersebut memiliki legalitas untuk menjalankan kegiatannya. Dalam Hubungannya dengan dunia kerja, merupakan hubungan yang mengatur atau memuat hak dan kewajiban antara pekerja dengan pengusaha. Masing-masing pihak yaitu : pekerja dan pengusaha memiliki hak dan kewajiban masing – masing.
The Effect of Environmental Performance and Environmental Disclosure on Return on Asset in Food and Beverage Companies on the Indonesia Stock Exchange in 2019–2021
Authors: Erinda Aprilia  , Noviana Ramadhani  , Vika Triya Wahyuni  , Maria Yovita R. Pandin
Published: August 2024

The goal of this study was to determine whether environmental performance and environmental disclosure have an impact on the return on assets of the food and beverage industry. The three parameters we took into consideration for this study were return on assets (ROA), environmental performance (EP), and environmental disclosure (ED). The food and beverage companies listed on the Indonesia Stock Exchange in 2019–2021 make up the study's population. Five samples of businesses are chosen using the intentional sampling approach and certain criteria and attributes. Using the hypothesis t test and the hypothesis F test to test hypotheses Analyze data using IBM SPSS Statistics 22. The findings of the hypothesis t test indicated that the relevance of the ROA is not significantly impacted by environmental performance. According to the results of the hypothesis t test, the relevance score of (0.92) ˃  0.05 for the ROA is not substantially impacted by environmental performance. However, environmental disclosure significantly affects ROA, with a significance value of  (0.002) ˂ 0.05. The results of the hypothesis F test revealed that environmental performance and environmental disclosure have a significant impact on ROA, with a significance value of (0.92) ˃ 0.05.
Peranan Digital Accounting Berbasis Accurate Terhadap Laporan Keuangan Pada PT Kurnia Eka Nusa
Authors: Yuli Meliana  , Joanne Intania Rut Simunapendi  , Rizka Maya Shova  , Maria Yovita R.Pandin
Published: August 2024

The purpose of the research is to find out whether the role of accurate-based digital accounting is useful, appropriate and in accordance with what is needed by PT Kurnia Eka Nusa in presenting its financial statements. In the form of qualitative research with observation, interview and documentation methods. The results obtained that accurate-based digital accounting at PT Kurnia Eka Nusa in terms of the role of accurate, the differences before and after using accurate-based digital accounting and the advantages and disadvantages of using accurate in presenting financial statements PT Kurnia Eka Nusa stated that accurate helps present financial statements but accurate is not the best software for now.
Pengaruh Computer Self Efficacy, Literacy Digital, Dan Social Influence Terhadap Penggunaan Dompet Digital Pada Mahasiswa Akuntansi Untag Surabaya
Authors: Octavia Dwi Sagita Sari  , Putri Nadiya Puspitasari  , Imeltiana Imeltiana  , Maria Yovita .R. Pandin
Published: August 2024

Tujuan penelitian ini untuk mengetahui pengaruh computer self efficacy, literacy digital, dan social influence padapenggunaan dompet digital oleh mahasiswa akuntansi Untag Surabaya. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan alat penunjang SPSS versi 22.Populasi penelitian ini adalah mahasiswa Untag Surabaya.Sebanyak 106 mahasiswa telah ditetapkan sebagaisampel penelitian ini karena telah memenuhi kriteria.Teknik regresi linier berganda digunakan untuk analisis hipotesis dalam penelitian ini.Hasil analisis data diketahui bahwa variable computer self efficacymemiliki nilai signifikansi 0,067 > 0,05 dan literacy digitalmemiliki nilai signifikansi 0,067 > 0,05 sehingga dapat dipastikan kedua variabel tersebuttidak memiliki pengaruh pada dompet digital pada mahasiswa akuntansi Untag, sedangkanvariabelsocial influence memiliki nilai signifikansi 0,000 < 0,05dapat dipastikan memiliki pengaruh pada penggunaan dompet digital mahasiswa akuntansi Untag Surabaya.
Unveiling the Nexus between Good Corporate Governance, Human Capital, and Corporate Social Responsibility A Qualitative Study
Authors: Sri Utami Nurhasanah  , Diani Austin  , Nur Syifa Karimah
Published: August 2024

This qualitative study aims to explore the interconnectedness among good corporate governance (GCG), human capital, and corporate social responsibility (CSR) within organizations. The research employs a qualitative approach, utilizing in-depth interviews and thematic analysis to gather and interpret data. A purposive sampling technique is employed to select participants from diverse corporate backgrounds. The analysis reveals intricate relationships between GCG practices, human capital development, and CSR initiatives, highlighting the significant influence of effective governance structures on fostering a culture of responsibility towards stakeholders. Findings underscore the importance of nurturing human capital in promoting ethical business practices and sustainable CSR activities. This study contributes to the understanding of how GCG principles and investment in human capital intertwine to drive socially responsible behavior within corporations.
Pengaruh Sistem Informasi Akuntansi Dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan Pemerintahan Desa Pada Kecamatan Magepanda
Authors: Anastasia Febriana Ciciliawanti  , Maria Nona Dince  , Fransiscus De Romario
Published: August 2024

The purpose of this research is to examine and to analyze the influence of accountancy system utilization and the auditing internal role to the village government’s finance report quality of Magepanda Subdistrict. This kind of this research is quantitative research. The population in this research is the villages’device which located in 5 (five) villages in Magepanda Subdistrict, which the technique of sample taking use saturated sample, so the amount of sample in this research is 40 persons. The data which used in this research are primary data and secondary data which used the questionnaire as the data collection method. The data processing in this uses the SPSS software program. The result in this research shows that the accountancy system utilization (X1) and the auditing internal role (X2) take the partially effect of the finance report (Y) and the accountancy system utilization (X1) and the auditing internal role (X2) take the simultaneously effect to the finance report quality.
Analisis Laporan Keuangan Berdasarkan Metode Vertikal Horizontal Untuk Menilai Kinerja Keuangan Pemerintah Daerah Pada Pemerintah Kabupaten Sikka Tahun Anggaran 2019-2020
Authors: Fransiskus Antonius
Published: August 2024

This research aims to assess the financial performance of regional government at the Sikka Regency BPKAD office by analyzing financial reports based on vertical and horizontal methods. This was motivated by the instability of financial reports at the BPKAD office. This research uses a quantitative approach. The data collection techniques used in this research are observation and documentation. The data used is in the form of financial reports from the BPKAD office, namely balance sheets, budget realization reports, operational reports, reports on changes in excess budget balances, reports on changes in equity, and cash flows. The data analysis technique used in this research is a simple financial report calculation analysis. The research results show that vertical analysis of these reports shows improvements and changes in the financial and operational performance of regional governments from 2019 to 2020, while the results of horizontal analysis of regional government financial reports show significant changes in several aspects, including income, spending, transfers and financing from 2019 to 2020. Financial performance from 2019-2020 experienced instability or what is usually called fluctuation due to Covid-19 that hit.
Pengaruh Likuiditas Dan Inventory Intensity Terhadap Agresivitas Pajak Dengan Manajemen Laba Sebagai Variabel Pemoderasi Pada Perusahaan Lq45
Authors: Miladiah Kusumaningarti  , Rike Selviasari  , Fitria Nur Wahyuningsih
Published: August 2024

The purpose of this study was to determine the effect of liquidity (X1) and inventory intensity (X2) on tax aggressiveness (Y) with earnings management (Z) as a moderating variable in LQ45 companies for the 2019-2021 period. The population in this study is the financial statements of LQ45 companies for the 2019-2021 period. 2019 – 2021. The population of this study were 45 companies and 28 companies were selected as sample criteria in purposive sampling. The analysis technique used in this study is multiple analysis techniques and moderated regression analysis which is tested with the classical assumption test. The results of this study indicate that liquidity and inventory intensity have no effect on tax aggressiveness. In addition, the results of research on moderating variables with earnings management weaken the effect of liquidity on tax aggressiveness and the effect of inventory intensity weakens tax aggressiveness
Analisis Perhitungan Pajak Penghasilan Orang Pribadi Atas Wajib Pajak Penerima Upah Harian Dan Upah Borongan Sesuai Dengan Ketentuan Undang – Undang Harmonisasi Peraturan Perpajakan (Hpp)
Authors: Eni Srihastuti  , Beby Hilda Agustin  , Riko Cahyo Suntoro
Published: August 2024

The purpose of this research is to determine the calculation of personal income tax for taxpayers receiving daily wages and piece wages in accordance with the law on harmonization of tax regulations. The data collected is quantitative data with data collection techniques using surveys, interviews and documentation. The analysis technique used is quantitative descriptive based on the PPh 21 tax law for freelancers.
Based on the calculation results, it is known that all casual employees of UD Memory Nganjuk who meet the criteria for tax deductions according to PPh Article 21 are only daily employees in the foreman section. The foreman's daily employee earns more than Rp. 197,000.00 per day and in one month more than Rp. 1,970,000.00. For daily employees in the fields of glue, control, thread glue, shuttle testing, and quality selection, daily income of less than IDR 197,000.00 is not subject to tax. Meanwhile, UD Memory Nganjuk's contract employees receive zero tax deductions, because the daily income of contract employees is less than IDR 197,000.00 and their income in one month is less than IDR 1,970,000.00.
Faktor-Faktor Yang Mempengaruhi Struktur Modal Sektor Industri Barang Konsumsi Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021
Authors: Hani Krisnawati  , Y. Sutomo  , Mudjiyono Mudjiyono  , Risma Martha Sella
Published: August 2024

This study aims to determine the effect of profitability, liquidity level, company size and asset structure on the capital structure of companies in the consumer goods industry sector, the food and beverage sub-sector, which are listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. This research is Quantitative Research with Secondary Data. The sampling method is Purposive Sampling. The analysis technique uses multiple linear regression analysis with the help of SPSS version 23. Based on the results of the partial test research shows that profitability, company size and asset structure of each variable partially have no effect on capital structure, and the level of liquidity partially has a positive and significant effect on structure capital of companies in various industrial sectors
Literatur Review: Akuntabilitas Pemerintahan Desa Dalam Pengelolaan Dana Desa
Authors: Dinda Aulia Safiri
Published: August 2024

This study aims to determine the accountability of village government in managing village funds. The methodology used in this research is Systematic Literature Review (SLR). The data source used in this study was taken from the Google Scholar publication database with the keywords accountability, village government and village management. Based on the review of the journal, it can be concluded that village government accountability in managing village funds has transparent and accountable principles in carrying out the planning, management and accountability stages of village fund allocation (ADD). It is hoped that this research review can become additional information in the field of accounting.
Analisis Peran BAPPEDA Pada Perencanaan Pendapatan Asli Daerah (PAD) Di Labuhan Batu
Authors: Muhammad Reza Mahendra  , Hendra Harmain
Published: August 2024

The research was conducted to find out the role of BAPPEDA in planning Regional Original Income (PAD) in Medan City. This research uses descriptive qualitative methods with data collection techniques, namely interviews and documentation. The results of this research explain that the source of Medan City's Original Regional Income comes from land and building taxes. Apart from that, there are supporting and inhibiting factors in planning the Regional Original Income of Medan City. The role of the Development Planning Agency in planning the Regional Original Income of the City of Medan is to provide recommendations for reports that must be accurate and up-to-date as well as good work programs in order to create the vision and mission that the City of Medan hopes for.
Pengaruh Leverage, Kepemilikan Institusional, Dan Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Jasa Yang Terdaftar Di Bei Pada Periode 2019 – 2022
Authors: Arief Kurniawan  , Nurfauziah Nurfauziah
Published: August 2024

This researach aims to understand the effect of leverage, institutional ownership, and profitability on tax avoidance. The author uses quantitative data in the form of company financial statements. The author collected data using the purposive sampling method for service companies listed on the Indonesian Stock Exchange in the 2019 – 2022 period and processed using the Eviews 12 statistical application. There was a total of 42 entities and 168 samples were collected. This study shows the results that leverage has a positive impact on tax avoidance, then the results of institutional ownership have a positive impact on tax avoidance, and finally, profitability has a negative relationship to tax avoidance.
Pengaruh Harga Transfer, Struktur Modal, Dan Kesulitan Keuangan Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Moderasi
Authors: Anissa Pujiwaty  , Nera Marinda Machdar
Published: August 2024

Taxes are payments to the state that must be paid by individuals or entities for public purposes. Taxes are seen by the state as one of the main sources of income, but are seen by companies as costs that can reduce net profits. Tax avoidance is an action taken by a taxpayer to avoid or reduce the payment of tax that should be owed by using ambiguities or gray areas in tax law to reduce the total tax that must be paid. This research uses quantitative descriptive statistical analysis. The research results show that transfer prices, capital structure, and financial difficulties have a positive impact on tax avoidance practices. However, company size reduces the impact of transfer prices, capital structure, and financial difficulties on tax avoidance practices.
Pengaruh Literasi Keuangan, Pendidikan Keuangan Keluarga, Sikap Keuangan, dan Teman Sebaya Terhadap Perilaku Keuangan Mahasiswa
Authors: Maylizza Putri Dyansyah  , Maria Yovita R. Pandin
Published: August 2024

The purpose of this study is to identify variables that influence financial behavior among S1 Accounting students in Surabaya. These variables include financial literacy, family financial education, financial attitudes, and peer influence. Questionnaires serve as the primary data collection tool for this quantitative study. This sampling method is based on Roscoe's Purposive Sampling theory and strategy. This study analyzed data using SEM-PLS. The findings revealed that there was a positive and statistically significant association between financial behavior and financial literacy, financial attitudes and peers, and no association between financial behavior and family financial education.
Analisis Penerimaan Pajak Bumi dan Bangunan (PBB) terhadap Pendapatan Daerah di Kecamatan Kotarih
Authors: Audi Fazhillah  , Nurlaila Nurlaila
Published: August 2024

This research aims to analyze regional tax revenues on regional income in Kotarih sub- district. The data used in this research is a verbal question and answer process that takes place in one direction. The results of this research show a positive relationship between tax revenues and income in Kotarih sub-district, Serdang Bedagai district. Regional government income used to finance development comes from various sources, one of which is taxation. To finance the region and promote its development, it can adopt a tax revenue optimization policy in which everyone is obliged to pay taxes in accordance with their obligations and established legal rules. One of the potential regional taxes based on regional expenditure, the Serdang Bedagai Regency Government recorded a quite good increase in the funds involved. Increasing regional tax revenues will improve the welfare of urban communities by providing regional income by regulating the community's economy so that it can grow and develop.
Pengaruh Manajemen Laba, Kebijakan Dividen, dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan
Authors: Irene Janice  , Titik Aryati
Published: August 2024

This study aims to examine the effect of earnings management, dividend policy, and company growth on firm value. Firm value is measured by price book value (PBV). Quantitative methods are used in this study by using secondary data sources. Researchers took data on companies from 2017 to 2020 and used the analysis unit of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange. The method of determining the sample in this study used purposive sampling. Analysis of the data used as hypothesis testing is multiple regression analysis. The results of this study indicate that earnings management and dividend policy have a positive effect on firm value, while firm growth has no effect on firm value.
Efektivitas Pelaksanaan Audit Investigasif Dalam Mendeteksi Kecurangan Ditinjau Dari Independensi Dan Penerapan Teknik Audit Berbantuan Komputer (TABK)
Authors: Khairatul Muna  , Tuti Meutia
Published: August 2024

this study was conducted to determine the effect of independency and the application of Computer-Aided Audit techniques (TABK) on the effectiveness of investigative Audit in detecting fraud. This study uses qualitative methods with literature review in previous research journals. Sources of data obtained from journals and the internet relating to independence, the application of computer-aided audit techniques, and the effectiveness of investigative audits in detecting fraud. The results showed that the independence and application of computer-aided audit techniques (TABK) have a positive effect on the effectiveness of investigative audit in detecting fraud
Analisis Laporan Keuangan Syariah
Authors: Agrayi Afifa Putri  , Farhan Zulfahmi  , Reina Reina  , Ersi Sisdianto
Published: August 2024

Financial report analysis is closely related to the field of accounting. Financial report analysis basically aims to evaluate a company's financial reports with the aim of gaining an understanding of the company's future financial condition and performance. Sharia Bank is a financial institution that operates based on Islamic economic principles. PT. Bank Syariah Indonesia., Tbk (BSI) is a large company operating in the sharia financial industry and has an economic system based on Islamic law. In the research, a qualitative descriptive analysis method was used by displaying the financial report records of PT. Bank Syariah Indonesia (BSI) from 2021 to 2023.
Being Mindful Affects Experiences and Treatment of Arthritis Patients: A Qualitative Study
Authors: Munir Mahapara , Javaid Zartashia Kynat , Mahmood Khalid , Parvez Khalid , Khan Muhammad Ammar , Ali Amara Liaquat
Published: August 2024

Arthritis, a common chronic disease, presents major difficulties to patients’ functional abilities. Mindfulness therapies may help to compensate for the lack of positive health outcomes that arthritis symptoms cause in a patient’s life. Objective: To describe the perceptions and experiences of the participants of mindfulness practices in Faisalabad, Pakistan, who have arthritis? It describes the attitudes towards mindfulness, its implementation and impact on the symptoms. Methods: There were 7 males and 7 females, and all were selected purposively, aged 31 to 51 years, interviewed by the researcher using semi-structured interviews. Thematic analysis revealed following themes; awareness, benefits, challenges, ways of managing, and sources of support. Results: Some key issues were identified as elevation in the recognition of the body and mind associations, pain control, strengthening of the emotional aspects, and some issues like time limitations and cultural attitudes. Mindfulness was identified as an important aspect that enabled participants to regain control of their conditions; however, participants stressed the need to design the mindfulness-based interventions that are culturally appropriate or responsive to the informational needs of patients. The results highlight the feasibility of using mindfulness practices for enriching the quality of life of patients. Conclusions: However, the experience of implementation demonstrates that there are various types of barriers, educational needs, and practices as well as cultural beliefs in this sphere. Adapting mindfulness’ intervention to the particular nature and circumstances of arthritis could potentially enhance the programs’ application and acceptance in both clinical and community practicing environments
Pendampingan Pesantren Kilat Pada Santri Tarbiyah Putra Pondok Pesantren Al Urwatul Wutsqo Jombang
Authors: Sunardi Sunardi , Kholik Moh. , Senang Senang
Published: August 2024

Express Islamic Boarding School is an intensive and effective method of religious education for students, increasing their faith and Islamic knowledge. This research aims to provide assistance to the Kilat Santri Tarbiyah Putra Islamic Boarding School, with a focus on developing the quality of teaching and learning as well as managing the activities of the Lightning Islamic Boarding School. The research was carried out through a participatory approach involving Islamic boarding school administrators, teachers, and students. Assistance steps include needs mapping, preparation of teaching programs, teacher training, and regular evaluation. The results of this assistance show significant improvements in several aspects, including: The results of this assistance show significant improvements in several aspects, including increasing understanding of religious knowledge, worship, and the character of students. This research makes a positive contribution to improving the quality of religious education in the Islamic boarding school environment, as well as providing a basis for further development in efforts to support character and Islamic education for Santri
Main considerations of off-label drugs in patients with excessive adipose tissue and obesity: a systematic review
Authors: Carvalho Rodrigo Siqueira de , Braga Mariana Carolina , Oliveira Alessandra Leal de , Teixeira Thuany da Silva , Azevedo Lucas Emanuel de Lima , Crepaldi Lara Souza , Azevedo Renata Cristina Taveira , Cordeiro Nathalia Galindo
Published: August 2024

Introduction: The rise of the obesity pandemic has been underestimated since most assessments do not include perhaps up to 2.7 billion patients with excessive stores of adipose tissue and calories. A variety of classes of anti-obesity drugs approved for other indications have been used off-label in attempts to promote weight loss. Objective: It was to discuss the main off-label drugs for treating excess fatty tissue and obesity through clinical studies and consensus among world societies. Methods: The PRISMA Platform systematic review rules were followed. The research was carried out from September to October 2023 in the Web of Science, Scopus, PubMed, Science Direct, Scielo, and Google Scholar databases. The quality of the studies was based on the GRADE instrument and the risk of bias was analyzed according to the Cochrane instrument. Results and Conclusion: A total of 115 articles were found, 30 articles were evaluated in full, and 22 were included and developed in the present systematic review study, out of a total of 24 (2 references are on the website and were not included) Considering the Cochrane tool for risk of bias, the overall evaluation resulted in 18 studies with high risk of bias and 27 studies that did not meet GRADE and AMSTAR-2. Most studies showed homogeneity in their results, with X2=58.6%>50%. It was concluded that the current paradigm for the diagnosis and treatment of obesity is for those with high BMI, however, the paradigm is flawed for patients with lower BMI in the early stages of abnormal adipose tissue accumulation, who are often ignored and left without treatment. This promotes the continuation of obesity worldwide, allowing early-stage patients to accumulate increasingly greater amounts of adipose tissue. Thus, the use of off-label antiobesity drugs has accumulated scientific evidence for a safe and effective treatment. However, it is still necessary to promote more observational studies and medical reports to corroborate the findings so far present in randomized studies.
O CURRÍCULO E SUAS TEORIAS E CONCEPÇÕES
Authors: Nascimento Ana Cláudia Ferreira do , Moraes Andrea de Souza Miguel , Amaral Ednalva Alves Flores , Nunes Gislaine Pereira , Mascarenhas Gleison Oscar , Laber Hildelena dos Santos , Pontes Mariza Maria , Barbosa Pedro Henrique Moraes , Massaroni Bruna Santos
Published: August 2024

O mundo se encontra a todo momento passando por transformações e para que a escola consiga acompanhar essas transformações e assim tornar o processo de ensino aprendizagem o currículo o também precisa ser transformado, pois é o principal responsável por determinar os conteúdos que serão trabalhados com os educandos e a melhor forma de trabalhar com esses conteúdos. Ao longo de tempo de acordo com as relações da sociedade algumas teorias pedagógicas foram criadas para atender o processo de aprendizagem o que faz com que o currículo tenha um papel ideológico, político e também filosófico. Através das teorias e concepções que envolvem o currículo é que é possível implementar, desenvolver a avaliar o currículo que está sendo utilizado pela escola e se realmente está atendendo de forma efetiva o aprendizado dos educandos, oferecendo uma orientação ao educador e a escola de quais os melhores conteúdos e a forma de ensiná-los melhorando o processo de aprendizagem.
Prairie dog (Cynomys ludovicianus) is not a host for porcine reproductive and respiratory syndrome virus
Authors: Baker Rodney , Yu Wanqin , Fuentes Martha , Johnson Craig , Peterson LaRae , Rossow Kurt , Daniels Scanlon , Daniels Angela , Polson Dale , Murtaugh Michael
Published: August 2024

Objective: To determine if the prairie dog is a biological host for porcine reproductive and respiratory syndrome virus (PRRSV). Materials and methods: Sixteen wild-caught prairie dogs were inoculated intraperitoneally with a high-titered mixture of wild-type local PRRSV strains, and seven animals were uninoculated controls. Serum and tissues were collected at 3- to 7-day intervals through 28 days for reverse transcriptase-polymerase chain reaction (RT-PCR) analysis of viral RNA and determination of an anti-PRRSV immune response, using a novel ELISA to measure specific prairie dog IgG responses to nine viral polypeptides. Results: A variety of tissues were negative for PRRSV RNA at all time points in both treated and control animals. Clinical signs were unremarkable and no histopathological lesions of PRRS were observed. Seroconversion was not observed in any animal over the 28-day study time course. Individual variation in background antibody levels and RT-PCR results were observed. Implications: Prairie dogs do not support replication of PRRSV and are not a reservoir of the virus. Quantitative RT-PCR values for PRRSV in serum and tissue samples overlap with negative background values near the limits of detection, increasing the risk of false-positive interpretations. Methods, materials, and resources for diagnostic investigation of the prairie dog are now available to the veterinary community.