bluuebunny/crossref_metadata_2025 huggingface dataset:
Anaerobik parçalanmaya iz element ilavesinin performansa etkisi
Authors: TOPRAK Dilan
Published: September 2023

Anaerobik parçalanma çeşitli mikrobiyal toplulukların aktivitelerine ve iş birliğine dayalı olan hassas ve çok aşamalı kompleks süreçleri içerir. Bu süreçteki mikroorganizmaların büyümesi için hem organik madde hem de iz elementlerin ilavesi önemli bir ihtiyaçtır. İz elementler organizmaların ve enzimlerin yapısına katılarak biyokimyasal reaksiyonların kararlılığını sağlamaktadır. Optimum seviyelerdeki iz element ilavesi daha fazla organik madde bozunması, düşük uçucu yağ asidi konsantrasyonu ve yüksek biyogaz üretimi ile olumlu etkileri olduğu bilinmektedir. İz elementlerin türleşmeleri ile biyoyararlanımı arasındaki ilişkinin yeterince anlaşılmadığı durumlarda etkisiz iz element dozlama stratejileri oluşmaktadır. İz element türü ve ideal iz element konsantrasyonları sistemdeki mikroorganizmaların ihtiyaçlarına göre çeşitlilik gösterir. Öte taraftan anaerobik süreçlere iz elementlerin ilavesi kullanılan substrat, teknoloji, işletme koşulları, karmaşık biyokimyasal reaksiyonlar, biyoyararlanım gibi birçok parametrenin etkilediği ideal konsantrasyon seviyelerinin belirlenmesi sistemin sağlıklı ve etkili çalışması açısından önem arz etmektedir. Bu derleme çalışması ile amaç iz elementlerin anaerobik parçalanma sistemine ilavesinin gerekçeleri ve anaerobik süreçlerdeki akıbeti hakkındaki bilgileri özetlemektir.
UV-VIS kaynaklı CFT-GO tabanlı pilot ölçek fotokataliz prosesinin konjugatif gen transfer mekanizmasına etkisininin belirlenmesi
Authors: ÖZKAL Can Burak
Published: September 2023

Bu çalışma, antimikrobiyal direncin kontrolünde (AMR) sürdürülebilir yaklaşımlar arasında olan, atıksuyun etkin dezenfeksiyonu üzerine kurulmuştur. Fotokataliz prosesi, ölçeklenebilir, araştırma ve geliştirmeye açık bir ileri oksidasyon prosesidir. Deneysel çalışmalarda kullanılan grafen-oksit-Ti-CuFe2O4 nanokompozit fotokatalizörleri, yeşil bir yaklaşımla sentezlenmiştir. Parabolik kolektör destekli fotoreaktörde, sub-letal fotokatalitik oksidasyonun alıcı ve verici E. coli suşları arasındaki konjugatif gen transferi mekanizmasına etkileri deneysel olarak araştırılmıştır. Farklı fotokatalizörlerin bakteri inaktivasyon hızı üzerine etkisi yanında, alıcı suşlarda eşleşmiş çiftlerin oluşumu (transkonjugant) frekansını ve nihai miktarını azaltan bir etki gösterdiği ortaa konulmuştur.

Alıcı ve verici suşların eşzamanlı olarak fotokatalitik oksidasyona maruz kalması, her iki suş için de yaklaşık ~3 LOG giderim sağlamış ve transkonjugan oluşumunu kontrol edebilecek koşular oluşturmuştur.

Fotokatalizör yüzeyi, reaktif oksijen türleri ve bakteriyel hücrelerin etkileşimi, ARG transferinin kontrolünde belirleyici bir rol oynamıştır. Alıcı hücrelerin canlılığı üzerindeki fotokatalitik oksidasyon mekanizmalarının etkisi, konjugatif ARG transferinin azaltıldığı sürekli işletme sırasında açıkça görülmüş ve transkonjuganların sayısı 102 CFU mL-1'nin altına düşmüştür. Bu çalışma, PC'nin atıksu arıtımında etkili dezenfeksiyon ve AMR kontrolü için potansiyelini göstermektedir."
PERLINDUNGAN HUKUM TERHADAP KORBAN KEJAHATAN PRAKTIK KEDOKTERAN ILEGAL
Authors: Yulia Rena , Prakarsa Aliyth
Published: September 2023

ABSTRAKFenomena kasus yang melibatkan tenaga kesehatan dengan pasien, belakangan ini sering terjadi. Penegakan hukum terhadap kasus tersebut pun sudah berjalan, akan tetapi belum beriringan dengan perlindungan terhadap korbannya, oleh karena itu menarik untuk dikaji perlindungan hukum yang diberikan kepada korban praktik kedokteran ilegal dalam Putusan Nomor 863/Pid.Sus/2016/PN.Srg. Penelitian ini menggunakan metode penelitian normatif dengan pendekatan studi kasus. Hasil penelitian diketahui bahwa Putusan Nomor 863/Pid.Sus/2016/ PN.Srg belum memberikan perlindungan hukum terhadap korban praktik kedokteran ilegal. Hal ini terlihat dengan tidak adanya restitusi ataupun kompensasi bagi korban di dalam putusan tersebut. Putusan hakim lebih berorientasi pada penghukuman bagi pelaku, tetapi belum mempertimbangkan pemulihan kerugian hak-hak korban. Meski pengaturan perlindungan korban telah ada, akan tetapi dalam penegakan hukum kasus ini masih menggunakan paradigma penghukuman bagi pelaku tanpa pemenuhan terhadap korban.Kata kunci: praktik kedokteran ilegal; hak-hak korban; restitusi. ABSTRACT Lately there are often legal cases involving health workers dealing with their patients. Law enforcement has been implementing, but many have not provided protection for victims. One of the interesting decisions is Decision Number 863/Pid.Sus/2016/PN.Srg that highlights the legal protection of victims of illegal medical practice. This study uses a normative research method with a case study approach. The result of this research shows that the Decision Number 863/Pid.Sus/2016/PN.Srg has not provided legal protection for victims and it seen by the absence of restitution or compensation for victims. The panel of judges is more intend to punish the perpetrators of criminal acts, but does not consider restoring the rights of victims. Even though the regulation on victim protection is available, the paradigm used by the judges still tends to punish perpetrators rather than fulfillment of victims' rights. Keywords: illegal medical practice; victim rights; restitution.
PENGUSUNGAN CALON ANGGOTA DEWAN PERWAKILAN DAERAH SEBAGAI BENTUK REPRESENTASI DAERAH
Authors: Ismail Ismail , Hapsoro Fakhris Lutfianto
Published: September 2023

ABSTRAKAda ketidaksinkronan Putusan Mahkamah Konstitusi dan Putusan Mahkamah Agung terkait persyaratan calon anggota Dewan Perwakilan Daerah tahun 2019. Putusan Mahkamah Agung Nomor 65P / HUM / 2018 memandang bahwa Putusan Mahkamah Konstitusi Nomor 30 / PUU-XVI / 2018 dan Peraturan Komisi Pemilihan Umum Nomor 26 Tahun 2018 tidak boleh diberlakukan secara surut. Pertimbangan putusan tersebut memuat sebagai non-retroaktif dan kepastian hukum. Penelitian ini dilakukan melalui pendekatan peraturan peraturan-undangan dan pendekatan konseptual. Penelitian ini menunjukkan bahwa Putusan Nomor 65P / HUM / 2018 memberikan kesempatan kepada pengurus partai politik untuk menjadi calon anggota Dewan Perwakilan Daerah tahun 2019. Hakikatnya Mahkamah Agung tidak membatalkan Peraturan Komisi Pemilihan Umum Nomor 26 Tahun 2018 secara keseluruhan,Kata kunci: asas non-retroaktif; calon anggota Dewan Perwakilan Daerah; kepastian hukum. ABSTRAKThere is an unsynchronization of the Constitutional Court's Decision and the Supreme Court's Decision related to the requirements for candidates of Regional Representative Council (DPD) members in 2019. The Supreme Court's Decision Number 65P/HUM/2018 considers that the Constitutional Court's Decision Number 30/PUU-XVI/2018 and General Election Commission (KPU) Regulation Number 26 of 2018 cannot apply retroactively. Those decision considerations contain non-retroactive principle and legal certainty. By using statutory and conceptual approaches, this research comes to the conclussions that the Decision Number 65P/HUM/2018 provided an opportunity for political party officials to become candidates for Regional Representative Council members in 2019. Essentially, the Supreme Court did not cancel all the General Election Commission Regulation Number 26 of 2018, but only could not retroactively applied for those who participated in the nomination process of the Regional Representative Council members in 2019, prior to the Constitutional Court's Decision Number 30/PUU-XVI/2018 and General Election Commission Regulation Number 26 of 2018.Kata kunci: prinsip non-retroaktif; calon anggota Dewan Perwakilan Daerah; kepastian hukum.
PELARANGAN AKTIVITAS KELOMPOK KEAGAMAAN TANPA KOMENTAR UMUM KIHSP
Authors: Tobroni Faiq
Published: September 2023

ABSTRAK Penelitian ini bertujuan meneliti masalah pengabaian prinsip pembatasan kebebasan beragama dan berkeyakinan yang timbul sebagai akibat adanya pertimbangan hukum dalam Putusan Nomor 23 P/HUM/2011. Pertimbangan tersebut tidak menggunakan Komentar Umum 22 Kovenan Internasional Hak Sipil dan Politik (KIHSP). Rumusan masalah penelitian ini mempertanyakan bagaimana pertimbangan hukum yang disampaikan oleh majelis hakim serta rincian prinsip pembatasan kebebasan beragama dan berkeyakinan yang terabaikan. Penelitian ini menggunakan metode penelitian hukum normatif dengan memanfaatkan salinan Putusan Nomor 23 P/HUM/2011 dan beberapa perangkat peraturan yang relevan sebagai bahan hukum primer. Dalam mengadili permohonan judicial review atas keberadaan beberapa peraturan kepala daerah yang melarang kegiatan Jemaat Ahmadiyah Indonesia (JAI), majelis hakim menerima keberadaan KIHSP sebagai pertimbangan hukumnya, tetapi tidak sampai menggunakan Komentar Umum 22 KIHSP. Hal tersebut menyebabkan argumentasi hakim meninggalkan beberapa prinsip pembatasan hak asasi manusia yang seharusnya digunakan untuk meninjau ulang, apakah cara memenuhi persyaratan pembatasan sudah sesuai dengan prinsip pembatasan tersebut. Beberapa rincian prinsip tersebut adalah prinsip kesebandingan, penafsiran ketat, dan non-diskriminasi. Kata kunci: peraturan kepala daerah; komentar umum; kebebasan beragama dan berkeyakinan; hak asasi manusia. ABSTRACTThis study is intended to examine the problem of neglecting the principle of limiting freedom of religion and belief that arises as a result of legal considerations in Decision Number 23 P/HUM/2011. These considerations do not take General Comment 22 of the International Covenant on Civil and Political Rights (ICCPR). The research problems are: how the legal considerations conveyed by the panel of judges are formulated and what are the details of the neglected principles of freedom of religion and belief restriction? This study was a normative legal research method by utilizing a copy of Decision Number 23 P/HUM/2011 and several relevant regulatory instruments as primary legal materials. In adjudicating a request for a judicial review of the existence of several regional head regulations that prohibit the activities of the Indonesian Ahmadiyya Jama’ah (JAI), the panel of judges accepted the existence of the ICCPR as a legal consideration, but did not use General Comment 22 ICCPR. This caused the judge’s argument to abandon some of the principles of limiting human rights that should be utilized to review whether the method of ful lling the limitation requirements is in accordance with the limitation principle. Some of the details of these principles are the principles of comparability, strict interpretation and non-discrimination.Keywords: regional head regulations; general comments; freedom of religion and belief; human rights.
PERTIMBANGAN HAKIM DALAM MENILAI AKTA WASIAT YANG MEMBATALKAN WASIAT SEBELUMNYA
Authors: Butarbutar Elisabeth Nurhaini
Published: September 2023

ABSTRAK Wasiat umum merupakan akta yang dibuat notaris tentang kehendak seseorang atas harta kekayaannya setelah meninggal yang dapat dicabut kembali. Penelitian dilakukan terhadap Putusan Nomor 99/PDT.G/2020/PN BALIGE, untuk mengetahui penilaian hakim terhadap kekuatan wasiat umum yang membatalkan wasiat pewaris sebelumnya, dan pertimbangan hakim menyatakan tidak ada kesalahan dalam pembuatan wasiat umum. Metode yang digunakan adalah normatif yuridis yang mengkaji bahan hukum yang berkaitan dengan permasalahan. Hasil penelitian menunjukkan bahwa penilaian hakim atas kekuatan wasiat umum sehingga dapat mencabut wasiat pewaris sebelumnya didasarkan pada kekuatan bukti sempurna yang melekat pada akta otentik, padahal wasiat pewaris sebelumnya juga mempunyai kekuatan pembuktian sempurna karena tanda tangan di dalamnya diakui atau tidak disangkal. Pertimbangan hakim menyatakan tidak ada kesalahan dalam pembuatan wasiat umum didasarkan pada formalitas pembuatan akta, yang dinilai sesuai dengan undang undang sedangkan pejabat yang membuat hanya menjalankan tugas dan kewenangannya. Namun demi keadilan, seharusnya, hakim memperhatikan kepentingan ahli waris lain yang kehilangan hak akibat pencabutan wasiat yang dibuat secara sah menurut hukum adat dan pejabat harus mempertimbangkan akibat hukumnya sebelum melakukan tugas dan kewenangannya. Kata kunci: penilaian; membatalkan; bukti sempurna; akta wasiat; kesalahan. ABSTRACT A general testament is a deed made by a notary about a person’s will over his/her property after death which can be revoked. Against Decision Number 99/PDT.G/2020/PN BALIGE, research was conducted by the author to determine the judge’s assessment of the general testament strength that canceled the previous testator’s will and the judge’s consideration that stated there was no mistake in making the general testament. The method used is normative juridical, which examines legal materials related to the problem. The results showed that the judge’s assessment of the general testament’s strength that could revoke the testator’s last will was based on the strength of perfect evidence attached to the authentic deed, even though the testator last will also had excellent evidentiary strength because the signature in it was acknowledged or not denied. The judge’s consideration stated that there was no mistake in making the general testament based on the formality of doing the deed, which was considered compatible with the law, while the official who made it only carried out his duties and authority. However, in favor of justice, judges should pay attention to other heir’s interests who have lost their rights because of the revocation of a will that is legal according to customary law, and the officials should consider the legal consequences before performing their duties and authorities.Keywords: judgment; canceling; perfect evidence; deed of will, mistake.
Tanggung Jawab Pelaksana Konstruksi Atas Keterlambatan Pembangunan Karena Bencana Alam
Authors: Utama Nudzransyah Alif , Sutrisno Budi
Published: September 2023

Berdasarkan hasil penelitian diketahui bahwa perlindungan hukum bagi penyedia jasa konstruksi diatur dalam Pasal 1244 dan 1245, dalam Pasal tersebut penyedia jasa konstruksi terbebaskan dari tanggung jawab atas kerusakan yang disebabkan oleh force majeure. Sehingga pengguna jasa konstruksi tidak dapat menuntut ganti kerugian terhadap penyedia jasa konstruksi tersebut dikarenakan hal ini terjadi karena adanya bencana alam dan di luar dari kelalaian pihak penyedia jasa konstruksi. Perjanjian kontrak menjadi kunci utama dalam mengatasi permasalahan ini. Para pihak lebih memperhatikan kontrak perjanjian mengenai force majeure. Ketika para pihak tidak detail dalam mengatur kontrak perjanjian tersebut maka para pihak mau tidak mau melakukan addendum perjanjian untuk mencari jalan keluar dalam melanjutkan atau memberhentikan proyek konstruksi tersebut. Selain itu Agar proyek konstruksi tersebut dapat berjalan hingga akhir kedua belah pihak terutama pihak pengguna yang mengalami kerugian yang disebabkan oleh keadaan kahar dapat melakukan klaim asuransi agar kerugian yang dialami dapat di klaim asuransi, tetapi dengan persyaratan yang telah ditentukan oleh asuransi tersebut.
Upaya Pencegahan Stunting Melalui Program Pelatihan Pengolahan Makanan Tambahan (PMT) Berbasis Pangan Lokal di Desa Sorinomo Kecamatan Pekat, Kabupaten Dompu
Authors: Utami Sari Wasila , Zuhratun Vivin , Kartika Candra Januarni , Maulidi Muhammad Yadinul , Khasanah Aniatul , Juniati Meli Ayana , Ulandari Puji Asma , Nurhidayah Nurhidayah , Pratama Ziyad Nabil , Soares Inrico Invantri , Hemon A. Farid
Published: September 2023

This activity aims to prevent stunting through training in processing additional food based on local food. Stunting prevention activities have been carried out through community participation methods, program socialization, and training in processing local food-based supplements. Activities are carried out by involving the community such as PKK mothers, pregnant women, breastfeeding mothers and the general public. The resource persons for this activity were Calabai II Nanga Kara Health Center staff and Mataram University KKN students. The training material that has been delivered is the processing of local food-based food additives and socialization of the dangers and prevention of stunting for children. KKN students are also involved by delivering material about "the dangers of early marriage and environmental cleanliness. The results of this activity showed that the community was very enthusiastic about participating in the training which was marked by the presence of the participants' mothers and the occurrence of questions and answers between the participants and the resource persons. The question and answer process occurred because the participants were curious about the processing of additional food and stunting prevention
Mindfulness practices among the medical faculty of a private medical college.
Authors: Uzma Kausar  , Noor I Kiran Haris  , Muhammad Sohail Anjum Noor  , Muhammad Usama Sohail  , Hamza Rana
Published: September 2023

Objective: To explore mindfulness practice in clinical and basic science faculty in a private medical college. Study Design: Comparative Cross-sectional study. Setting: Abwa Medical College Faisalabad. Period: 15th December 2022 to 15th January 2023. Material & Methods: Faculty members of MBBS from basic medical sciences and clinical sciences of Abwa Medical College Faisalabad were enrolled in the study after taking informed consent. A total of 37 participants were enrolled in the study using a purposive sampling technique. Sixteen participants belonged to the basic medical science faculty, and 21 from the clinical science faculty. A pilot study was conducted to validate the questionnaire, and after validation, data was collected and analyzed in SPSS version 21. Categorical data were represented in frequency and percentage, and P-value was calculated by comparing the responses of both groups using an independent t-test. Results: A total of 37 participants were enrolled in the study. The mean age calculated was 39 years. Out of 16 participants in basic medical sciences, 44% were male, and 56 were female. However, of the clinical science faculty, 71% were male, and 29% were female. Participants taking breakfast in the early morning had a statistically significant p-value of 0.036 (Basic sciences faculty Mean  S.D = 3.13 1.15, Clinical Science Faculty Mean S.D = 3.95  1.07). Participants having a sense of community also recorded a P value of 0.0005. on the other hand, people driving to home were more prone to anxiety and stress with a P-value = 0.044. Conclusion: There have been varied practices of mindfulness among medical faculty of basic & clinical sciences to cope stress. More studies are warranted to assess the frequency &practices of mindfulness among basic & clinical faculty, so as to have positive impact on personal, institutional & professionalbenefits.
Association of E-Cadherin expression with different histopathological grading of Oral Squamous Cell Carcinoma (OSCC) in Hyderabad Sindh.
Authors: Khushbu Lohana  , Shahzaman Memon  , Shafqat Hussain Khuwaja  , Waqas Iqbal  , Hafiz Mahmood  , Farha Tasleem
Published: September 2023

Objective: To evaluate association of E-cadherin with different histopathological categorizing of oral squamous cell carcinoma in Hyderabad region. Study Design: Cross-sectional study. Setting: Branch of Oral Operation and Oral Pathology, Isra Dental College (IDC) Hyderabad. Study Period: 25th November 2021 to 25th November 2022. Material & Methods: Total 58 patients of OSCC and 10 normal mucosa samples were enrolled in this study, patient’s age, gender, habit and site of lesion was recorded on proforma. Total 68 paraffin embedded tissue fragments were processed discolored with Eosin & Hematoxylin stain. Further the tissue sectors stood immune-stained with E-cadherin and slide evaluated by pathologists. Results: Total 58 diagnosed patients of OSCC were characterized into three collections well distinguished, discreetly discriminated and unwell categorized OSCC. Total 46 (79%) were male and 12 (21%) were female. The cruel age of a female to male was 36.14 VS 43.21 years. Study reported decrease level of E-cadherin appearance with increasing “histopathological grading of OSCC”, expression of E-cadherin was high in well distinguished OSCC trailed by moderately discriminated OSCC and poorly discriminated OSCC. Conclusion: Conclusions of the learning Reduced E-cadherin transcript has been linked to greater intrusiveness and metastatic spread in many malignancies, which include oral cancers. The level of E-cadherin expression recorded decrease with increasing severity and histopathological grading of OSCC. This would be proven a useful marker tool for the prediction of OSCC grading and oral cancers to metastasize, providing valuable information for cancer diagnosis and treatment planning.
Outcome of Enhanced Recovery after Surgery (ERAS) in pediatric population undergoing gastrointestinal surgery.
Authors: Sadaf Noureen  , Muhammad Sharif  , Fatima Naumeri  , Nimra Fatima  , Mahwish Noor-ul-Haq
Published: September 2023

Objective: To know the outcome of ERAS in pediatric population undergoing gastrointestinal surgical procedures in terms of time of bowel function recovery, postoperative intravenous nutrition time, total hospital stay and complication rate. Study Design: Randomized Controlled Trial. Setting: Department of Pediatric Surgery, Mayo Hospital, Lahore. Period: January 2022 to September 2022. Material & Methods: This study included children (n=89) who had pyloromyotomy, appendectomy, reduction of intussusception, resection of Meckel’s diverticulum and stoma closure in Surgical outcome was compared among children who underwent surgery using standard perioperative protocols (control group, n=46) and those in which ERAS protocols were followed (ERAS group, n=43). Results: In the ERAS group compared to the control group, the recovery times for bowel function (p <0.001), postoperative intravenous nutrition time (p <0.001) and postoperative hospital stay (p < 0.001) were all noticeably shorter than control group. There was no discernible intergroup variation in the complication rate. Conclusion: Our study shows that using ERAS protocols in paediatric gastrointestinal surgery results in less use of intravenous nutrition, shortened time of bowel function recovery and early discharge.
Pengaruh Dukungan Manajemen Puncak dan Kualitas Pelayanan terhadap Kinerja Sistem Informasi Akuntansi di Bapenda Provinsi Banten
Authors: Haqq Nanda Qowiyyu , Nurhayati Nunung
Published: September 2023

Abstract. The accounting information system is implemented with the aim of assisting an organization in completing financial information for stakeholders who are in the organization. A good accounting information system is an information system that is easy to use, flexible and safe to use. One of the factors that can influence the performance of accounting information systems is peak support. Top management support can have a positive influence on information system performance. Top management support is a behavior that is executive in nature and is related to an accounting information system plan. In this study using Primary Data, namely data originating from document materials collected or used by the Banten Provincial Samsat Team Leader, and the technique used is a probability sampling technique, namely Probability Sampling is a sampling technique that provides equal opportunities for each element (member) of the population to be selected as part of the sample. The data analysis technique uses descriptive analysis techniques using the IBM SPSS Statistics V.20 application. The results of simultaneous hypothesis testing show that the influence on the performance of the accounting information system.

Abstrak. Sistem informasi akuntansi diimplementasikan dengan tujuan membantu suatu organisasi dalam penyelesaian informasi keuangan bagi stakeholder yang berada di organisasi tersebut. sistem informasi akuntansi yang baik adalah sistem informasi yang mudah digunakan, fleksibel dan aman digunakan. Faktor yang dapat memberikan pengaruh pada kinerja sistem informasi akuntansi salah satunya adalah dukungan manajemen puncak.  Dukungan manajemen puncak dapat memberikan pengaruh yang positif terhadap kinerja sistem informasi. Dukungan manajemen puncak ialah suatu perilaku yang bersifat eksekutif dan memiliki keterkaitan dengan suatu perencanaan sistem informasi akuntansi. Pada penelitian ini menggunakan Data Primer yaitu data yang berasal dari bahan dokumen yang kumpulkan atau dipakai oleh Team Leader Samsat Provinsi Banten, dan teknik yang digunakan adalah Teknik probability sampling yaitu Probability Sampling adalah teknik pengambilan sampel yang memberikan peluang yang sama bagi setiap unsur (anggota) populasi untuk dipilih menjadi anggota sampel. Teknik anaisis data menggunakan Teknik analisis deskriptif dengan memakai aplikasi IBM SPSS Statistic V.20. Hasil pengujian hipotesis secara simultan menunjukkan bahwa pengaruh pada kineja sistem informasi akuntansi.
Pengaruh Budaya Organisasi dan Gaya Kepemimpinan terhadap Kinerja Karyawan
Authors: Afianty Sheila , Rosdiana Yuni
Published: September 2023

Abstract. The purpose of this study was to examine how much influence organizational culture and leadership style have on employee performance. This research method uses verification by a quantitative approach. The type of data used is primary data using a questionnaires obtained from staff of Favehotel Hyper Square Bandung. The sampling technique in this study used a non-probabilistic sampling method,convenience sampling technique with population of 54 respondents, but the sample in this study was 35 respondents. The analysis technique uses multiple linear regression and hypothesis testing uses the F test for the simulat test, the t test for the partial test and the coefficient of determination. The data was processed using the statistical application IBM SPSS version 23. Based on the results of the partial research, it shows that organizational culture has a clear impact and a influence on employee performance at 33.72%, while leadership style has an impact and influence. Significantly to the employee’s work efficiency is  35%. Based on the results of simulat research, it shows that organizational culture and leadership style have a clear influence on employee performance.

Abstrak. Tujuan penelitian ini adalah untuk menguji seberapa besar pengaruh dari budaya organisasi dan gaya kepemimpinan terhadap kinerja karyawan. Metode penelitian ini menggunakan verifikatif dengan pendekatan kuantitatif. Jenis data yang digunakan adalah data primer dengan menggunakan kuesioner yang diperoleh dari karyawan yang bekerja di Favehotel Hyper Square Bandung. Teknik pengambilan sempel dalam penelitian ini menggunakan metode non-probability sampel yaitu teknik convenience sampel dengan jumlah populasi sebesar 54 responden akan tetapi yang menjadi sampel pada penelitian ini sebanyak 35 responden. Teknik analisis menggunakan regresi liniear berganda dan pengujian hipotesis menggunakan uji F untuk uji simulat, uji t untuk pengujian secara parsial dan koefisien determinasi. Data di olah dengan aplikasi IBM SPSS statistic  versi 23. Dari hasil penelitian secara parsial menunjukan bahwa budaya organisasi berpengaruh dan signifikan terhadap kinerja karyawan sebesar 33,72% sedangkan gaya kepemimpinan berpengaruh dan signifikan terhadap kinerja karyawan sebesar 35%. Berdasarkan hasil penelitian secara simulat menunjukan bahwa budaya organisasi dan gaya kepemimpinan berpengaruh terhadap kinerja karyawan.
Pengaruh Penerapan Laporan Keuangan dan Permodalan terhadap Perkembangan UMKM
Authors: Muhammad Bagas Rahadian  , Sri Fadilah
Published: September 2023

Abstract. The purposedof this study is to determine the impact of accounting and capital utilization on the development of SMEs. The study was conducted with several micro, small and medium enterprises (MSMEs) working in the culinary industry in the cityi of Bandung. This studyl is andescriptive study using quantitative methods. The datai sources used in this study are raw data obtained through questionnaires completed by owners or employees who know or are associated with the financial statements and capital structures of several small and medium-sized enterprises (SMEs) in the culinary sector, which is still miniaturized. Bandung city. The samplingl method used in this studyi used non-probability sampling usingipurposive sampling. The sample for this study is a total of 30 individuals who are owners or employees of financial reporting or capital-related micro, small and medium enterprises (MSMEs) with micro status in the culinary industry in the city of Bandung. The method of analysis used ini this study is multiplel linear regression analysis with a significancei level of 0.05. SPSS 23 was used in the data analysis program. The research resultsl show that the application of accounting records has no impact on the development of small and medium enterprises, and capital has a significant impactton the development of small and medium enterprises.

 

Abstrak. Tujuan darinpenelitian ini adalah untuk mengetahui dampak akuntansi dan pemanfaatan modal terhadap perkembangan UKM. Kajian dilakukan terhadap beberapa pelaku usaha mikro, kecil dan menengah (UMKM) yang bergerakl di industri kuliner di Kota Bandung. Penelitian ini merupakan penelitian deskriptif dengan menggunakan metode kuantitatif. Sumber data yang digunakan dalami penelitian ini adalah data mentah yang diperoleh melalui kuesioner yang diisi oleh pemilik atau karyawan yang mengetahui atau terkait dengan laporan keuangan dan struktur permodalan beberapa Usaha Kecil Menengah (UKM) di bidangl kuliner yang masih berukuran kecil. Kota Bandung. Metode pengambilan sampel yang digunakan dalam penelitian ini menggunakan non-probability sampling dengan menggunakan purposive sampling. Sampel untuk penelitian ini adalah sebanyak 30 individu yang merupakan pemilik atau karyawan bagian pelaporan keuangan atau usaha mikro, kecil dan menengah (UMKM) terkait permodalan dengan status mikro di industri kuliner di kota Bandung. Metode analisis yang digunakanl dalam penelitian ini adalah analisis regresi linier berganda dengan tingkati signifikansi 0,05. SPSS 23 digunakan dalam program analisis data. Hasil penelitiani menunjukkan bahwa penerapan pencatatan akuntansi tidak berpengaruh terhadap perkembangan usaha kecil dan menengah, dan permodalan berpengaruh signifikan terhadap perkembangan usaha kecil dan menengah.
Pengaruh Pemahaman Akuntansi terhadap Kualitas Laporan Keuangan Berbasis SAK ETAP pada Koperasi
Authors: Kaniawati Putri Dewi , Nurcholisah Kania
Published: September 2023

Abstrak. Penelitian ini bertujuan untuk mengetahui (1) Pemahaman Akuntansi; (2) Kualitas Laporan Keuangan Berbasis SAK ETAP Pada Koperasi. Koperasi dalam penelitian ini harus sudah memiliki catatan keuangan dan terdaftar di Dinas Koperasi Kota Bandung. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan populasi pengurus koperasi. Non Probability Sampling dengan Purposive Sampling digunakan untuk melakukan pengambilan sampel. Sementara itu, software SPSS digunakan untuk menghitung perhitungan sampel dengan menggunakan total 32 pengurus koperasi. Kuesioner digunakan untuk pengumpulan data. Pengujian reliabilitas dan validitas instrumen menggunakan Korelasi Product Moment. Metode yang digunakan yaitu seperti uji normalitas, analisis regresi sederhana dengan uji t, dan uji koefisien.

Abstract. This study aims to determine (1) Understanding of Accounting; (2) Quality of Financial Statements Based on SAK ETAP in Cooperatives. The cooperatives in this study must already have financial records and be registered with the Bandung City Cooperative Service. This research is a quantitative descriptive study with a population of cooperative administrators. Non Probability Sampling with Purposive Sampling is used to perform sampling. Meanwhile, SPSS software was used to calculate the sample calculation using a total of 32 cooperative administrators. Questionnaires are used for data collection. Testing the reliability and validity of the instrument using Product Moment Correlation. The method used is normality test, simple regression analysis with t test, and coefficient test.
Penerapan Balanced Scorecard pada Perum Jasa Tirta II
Authors: Tasya Salmaa , Rini Lestari
Published: September 2023

Abstract. In the current era of globalization, business competition is becoming very tight because increasingly advanced technology requires companies to improve good and balanced performance in order to compete in the global scope and achieve competitive success. To make changes in this era of globalization, companies can apply a balanced scorecard in assessing company performance. The balanced scorecard is a performance measurement tool derived from the company's vision and strategy seen from four perspectives, namely financial, customer, internal business processes and learning and growth. The purpose of this study is to determine the application of the balanced scorecard by Perum Jasa Tirta II in assessing company performance. The method used in this research is a case study with a qualitative approach. The results show that Perum Jasa Tirta II has implemented a balanced scorecard in assessing company performance in accordance with the existing theory. This is supported by previous research which states that the balanced scorecard is the best measurement method for measuring company performance accurately and completely.

Abstrak. Di era globalisasi sekarang, persaingan bisnis menjadi sangat ketat karena teknologi yang semakin maju menuntut perusahaan harus meningkatkan kinerja yang baik dan seimbang agar dapat bersaing dalam ruang lingkup dunia dan mencapai keberhasilan yang kompetitif. Untuk melakukan perubahan dalam era globalisasi ini, perusahaan dapat menerapkan balanced scorecard dalam menilai kinerja perusahaan. Balanced scorecard merupakan alat ukur kinerja yang diturunkan dari visi dan strategis perusahaan yang dilihat dari empat perspektif yaitu finansial, pelanggan, proses bisnis internal serta pembelajaran dan pertumbuhan. Tujuan dari penelitian ini adalah untuk mengetahui penerapan balanced scorecard yang dilakukan Perum Jasa Tirta II dalam menilai kinerja perusahaan. Metode yang digunakan dalam penelitian ini adalah studi kasus dengan pendekatan kualitatif.. Hasil penelitian menunjukan bahwa Perum Jasa tirta II telah menerapkan balanced scorecard dalam menilai kinerja perusahaan sesuai dengan teori yang ada. Hal tersebut didukung dengan adanya penelitian sebelumnya yang menyatakan bahwa balanced scorecard merupakan metode pengukuran terbaik untuk mengukur kinerja perusahaan secara akurat dan utuh.
Pengaruh Kualitas Informasi Akuntansi Manajemen terhadap Kinerja Manajerial
Authors: Silvia  , Lestari Rini
Published: September 2023

Abstract. iBased ion iphenomena irelated ito ithe iquality iof imanagement iaccounting iinformation iregarding imanagerial iperformance ithat ihas inot irun ioptimally. iA iquality ipiece iof iinformation ican ihelp imanagers imake idecisions. iThe ipurpose iof ithis istudy iis ito idetermine ithe ieffect iof ithe iquality iof imanagement iaccounting iinformation ion imanagerial iperformance iin iPT. iPos iIndonesia iBandung. iThis iresearch iwas iconducted iusing ia isurvey imethod, iverifiable iwith ia iquantitative iapproach. iThe idata isource iused iis ithe iprimary idata isource. iThe icollection itechnique iused iis ia iquestionnaire. iThe isample idetermination itechnique iin ithis istudy iis iprobability isampling iwith ia isimple irandom isampling itype. iThe ihypothesis itesting iused iis ia isimple ilinear iregression ianalysis. iThe iresults ishowed ithat ithe iquality iof imanagement iaccounting iinformation ipartially ihad ia ipositive iand isignificant ieffect ion imanagerial iperformance.Keywords i: iQuality iof iManagement iAccounting iInformation, iManagerial iPerformance.

Abstrak. iBerdasarkan ifenomena iyang iterkait ipermasalahan ikualitas iinformasi iakuntansi imanajemen imengenai ikinerja imanajerial iyang ibelum iberjalan isecara ioptimal. iSebuah iinformasi iyang iberkualitas idapat imembantu imanajer idalam imengambil ikeputusan. iTujuan ipenelitian iini iuntuk imengetahui ipengaruh ikualitas iinformasi iakuntansi imanajemen iterhadap ikinerja imanajerial idi iPT.Pos iIndonesia iBandung. iPenelitian iini idilakukan idengan imetode isurvey,verifikatif idengan ipendekatan ikuantitatif. iSumber idata iyang idigunakan iyaitu isumber idata iprimer. iTeknik ipengumpulan iyang idigunakan iadalah ikuesioner. iTeknik ipenentuan isampel ipada ipenelitian iini iyaitu iprobability isampling idengan ijenis isimple irandom isampling. iPengujian ihipotesis iyang idigunakan iyaitu ianalisis iregresi ilinear isederhana. iHasil ipenelitian imenunjukan ibahwa ikualitas iinformasi iakuntansi imanajemen isecara iparsial iberpengaruh ipositif idan isignifikan iterhadap ikinerja imanajerial.Kata iKunci i: iKualitas iInformasi iAkuntansi iManajemen, iKinerja iManajerial.
Pengaruh Profesionalisme Auditor dan Pengalaman Auditor terhadap Pertimbangan Materialitas
Authors: Joddi Fazri Delyzar , Edi Sukarmanto
Published: September 2023

Abstract. Materiality refers to the magnitude of an error or omission in accounting information that can affect the judgment of those relying on it. This study aims to examine the influence of auditor professionalism and experience on materiality consideration. A quantitative research method with a verification approach was employed. The data collected for this study consisted of numerical values, and statistical analysis was conducted. The findings indicate that auditor professionalism does not have a significant impact on materiality consideration. However, auditor experience shows a significant influence on materiality consideration. In conclusion, this study reveals that auditor professionalism does not significantly affect materiality consideration, whereas auditor experience has a significant influence on materiality consideration. These findings contribute to a better understanding of the factors influencing materiality consideration in the context of auditing. Further research and implications for auditing practices are discussed.

Abstrak. Materialitas mengacu pada besarnya kesalahan atau kelalaian dalam informasi akuntansi yang dapat mempengaruhi penilaian orang yang mengandalkannya. Penelitian ini bertujuan untuk menguji pengaruh profesionalisme dan pengalaman auditor terhadap pertimbangan materialitas. Metode penelitian kuantitatif dengan pendekatan verifikasi digunakan dalam studi ini. Data yang dikumpulkan bersifat numerik, dan analisis statistik digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa profesionalisme auditor tidak memiliki pengaruh signifikan terhadap pertimbangan materialitas. Namun, pengalaman auditor memiliki pengaruh yang signifikan terhadap pertimbangan materialitas. Penelitian ini menunjukkan bahwa profesionalisme auditor tidak memiliki pengaruh signifikan terhadap pertimbangan materialitas, sementara pengalaman auditor memiliki pengaruh yang signifikan terhadap pertimbangan materialitas. Temuan ini memberikan pemahaman yang lebih baik tentang faktor-faktor yang mempengaruhi pertimbangan materialitas dalam konteks audit. Implikasi dan saran untuk penelitian dan praktik audit dibahas lebih lanjut.
Pengaruh Integritas Auditor dan Komitmen Organisasi terhadap Pencegahan Fraud (Survei pada perwakilan BPKP Provinsi Jawa Barat)
Authors: Monica Noeriani  , Pupung Purnamasari
Published: September 2023

Abstrak. Dalam penelitian ini akan diketahui (1) bagaimana integritas auditor berpengaruh terhadap pencegahan kecurangan dan (2) bagaimana komitmen organisasi berpengaruh terhadap pencegahan kecurangan. Dalam penelitian ini auditor Perwakilan BPKP Jawa Barat digunakan sebagai populasi dalam metode verifikasi dengan pendekatan kuantitatif. Purposive sampling digunakan dalam metode pengambilan sampel non-probability sampling. Sedangkan 58 auditor digunakan dalam perhitungan sampling yang dilakukan dengan menggunakan software SPSS. Kuesioner digunakan untuk mendapatkan data. Gunakan korelasi product moment untuk mengevaluasi validitas instrumen, dan Cronbach's alpha untuk mengevaluasi dependabilitas instrumen. Uji asumsi tradisional, analisis regresi berganda dengan menggunakan uji-f, uji-t, dan uji koefisien determinasi merupakan metodologi yang digunakan dalam penelitian ini. Temuan penelitian menunjukkan bahwa komitmen organisasi dan integritas auditor memiliki pengaruh positif yang cukup besar terhadap pencegahan kecurangan. Agar auditor di Perwakilan BPKP Jabar pandai mencegah terjadinya fraud.

Kata Kunci: Komitmen Organisasi, Pencegahan Kecurangan, Integritas Auditor

Abstract. In this study, we will find out (1) how auditor integrity affects fraud prevention and (2) how organizational commitment affects fraud prevention. In this study, West Java BPKP Representative auditors are used as a population in a verification method with a quantitative approach. Purposive sampling was used in the non-probability sampling method of sampling. While 58 auditors were used in the sampling computation, which was done using SPSS software. A questionnaire was used to obtain the data. Use product-moment correlation to evaluate the instrument's validity, and Cronbach's alpha to evaluate the instrument's dependability. The traditional assumption test, multiple regression analysis using the f-test, t-test, and test of the coefficient of determination is the methodologies employed in this study. The results of the study demonstrate that organizational dedication and auditor integrity have a significant favorable impact on fraud prevention. Such that the West Java BPKP Representative auditors are adept at detecting fraud.

Keywords: Corporate Commitment, Fraud Prevention, Auditor Integrity
Pengukuran Intellectual Capital di UMKM Coffee Shop Kota Bandung
Authors: Sugiarta Laila , Lestari Rini
Published: September 2023

ABSTRACT. COVID-19 has hit the world of cooperatives and MSMEs and is challenged to be able to utilize information technology which is currently developing very rapidly because cooperatives and MSMEs can compete with other business actors, one of these MSME businesses is a coffee shop in the city of Bandung. Several coffee shops in the city of Bandung have experienced a 30% decrease in turnover. This resulted in losses for these MSME businesses due to difficulties in obtaining raw materials, decreased market demand, increased production costs, increased competition and regulatory changes. This study aims to determine how intellectual capital measurement is applied in MSME Coffee Shop in Bandung City. The research method used is descriptive quantitative analysis with primary data. The data collection technique used a questionnaire in the form of a google form, the population in the study was MSME Coffee Shop in Bandung City as many as 100 respondents and the data analysis technique used IBM SPSS 23 application tools. The results of this study indicate that Intellectual Capital has good criteria and is positive towards MSME Coffee Shop in Bandung City.

ABSTRAK. COVID-19 melanda dunia koperasi dan UMKM ditantang untuk bisa memanfaatkan teknologi informasi yang saat ini berkembang sangat pesat karena koperasi dan UMKM bisa bersaing dengan pelaku usaha lainnya, salah satu bisnis UMKM tersebut adalah coffee shop yang berada di Kota Bandung.Beberapa coffee shop di kota Bandung telah mengalami penurunan omzet sebesar 30%. Hal ini mengakibatkan kerugian bagi bisnis UMKM tersebut karena kesulitan mendapatkan bahan baku, penurunan permintaan pasar, peningkatan biaya produksi, peningkatan persaingan dan perubahan regulasi. Penelitian ini bertujuan untuk mengetahui bagaimana pengukuran intellectual capital diterapkan di UMKM Coffee Shop Kota Bandung. Metode penelitian yang digunakan adalah analisis deskriptif bersifat kuantitatif dengan data primer. Teknik pengumpulan data menggunakan kuesioner dalam bentuk google form, populasi dalam penelitian adalah UMKM Coffee Shop di Kota Bandung sebanyak 100 responden dan teknis analisis data menggunakan alat bantu aplikasi IBM SPSS 23. Hasil penelitian ini menunjukkan bahwa Intellectual Capital memiliki kriteria-baik dan bersifat positif terhadap UMKM Coffee Shop di Kota Bandung.
Pengaruh Pemasaran Relasional dan Kualitas Produk terhadap Kepuasan Konsumen pada Toko Toko di Bandung Electronic Center
Authors: Rizky Chilnadi Putra Pratama  , Dedy Ansari Harahap
Published: September 2023

Abstract. his research was conducted to determine the description of relational marketing, product quality and consumer satisfaction Bandung Electronic Center, Knowing the effect of relational marketing on Consumer Satisfaction Bandung Electronic Center, Knowing the effect of product quality on Consumer Satisfaction Bandung Electronic Center, Knowing the Effect of Relationship Marketing and Product Quality on Consumer Satisfaction Bandung Electronic Center. Quantitative research methods are used to examine certain populations or samples, sampling techniques are carried out randomly, data collection uses research instruments with the aim of testing the hypotheses that have been set. So it can be concluded that Relational Marketing and Product Quality, Results This study shows that relational marketing partially has a significant effect on customer satisfaction, product quality partially has a significant effect on customer satisfaction. Then simultaneously relational marketing and product quality have a significant effect on customer satisfaction.

Abstrak. Penelitian ini dilakukan untuk mengetahui gambaran pemasaran relasional, kualitas produk dan kepuasan konsumen Bandung Electronic Center, Mengetahui pengaruh pemasaran relasional terhadap Kepuasan Konsumen Bandung Electronic Center, Mengetahui pengaruh kualitas produk terhadap Kepuasan Konsumen Bandung Electronic Center, Mengetahui Pengaruh Pemasaran Relasional Dan Kualitas Produk Terhadap Kepuasan Konsumen Bandung Electronic Center. Metode penelitian kuantitatif, digunakan untuk meneliti pada populasi atau sampel tertentu, teknik pengambilan sampel dilakukan secara random, pengumpulan data menggunakan instrument penelitian dengan tujuan untuk menguji hipotesis yang telah ditetapkan. Maka dapat disimpulkan bahwa Pemasaran Relasional dan Kualitas Produk, secara simultan berperan signifikan terhadap variabel Kepuasan Konsumen pada Pelanggan Bandung Electronic Center (BEC). Hasil penelitian ini menjunjukan bahwa pemasaran relasional secara parsial berpengaruh signifikan terhadap kepuasan konsumen, kualitas produk secara parsial berpengaruh sigifikan terhadap kepuasan konsumen. Lalu secara simultan pemasaran relasional dan kualitas produk berpengaruh signifikan terhadap kepuasan konsumen.