bluuebunny/crossref_metadata_2025 huggingface dataset:
СТРОЕНИЕ И ФУНКЦИИ БИОКОММУНИКАЦИОННОЙ СИСТЕМЫ ЧЕЛОВЕКА / STRUCTURE AND FUNCTIONS OF THE HUMAN BIOCOMMUNICATION SYSTEM
Authors: Sargsyan Vahram , Harutunyan Anahit
Published: August 2024

В работе представлена новая система организма человека – биокоммуникационная система, которая, наряду с нервной и эндокринной системами, является важнейшей регуляторной и интегрирующей системой организма. Здесь изложены данные о биокоммуникационной системе человека в норме. Понимание механизмов деятельности указанной интегративной системы человека приведет к повышению эффективности лечения многих заболеваний и созданию новой, более эффективной системы здравоохранения. // A new system of the human body is presented – the biocommunication system, which, along with the nervous and endocrine systems, is the most important regulatory and integrating system of the body. Here are presented data on the biocommunication system of a person in the norm. Understanding the mechanisms of the activity of the specified integrative system of a person will lead to an increase in the effectiveness of the treatment of many diseases and the creation of a new, more effective health care system.
Relación entre la inversión extranjera directa y las exportaciones en México (2006-2021)
Authors: Alejandra Galarza Amezcua Paulina , Roa Herrera Bruno , Alejandra Espinosa Preciado Jennifer , Arath Arvizu Pelayo Brayan
Published: August 2024

La investigación examina la interacción entre la inversión extranjera directa (IED) y las exportaciones en México. Se basa en la teoría de la internalización como marco conceptual. La metodología implica el análisis de datos económicos del año 2006 al 2021, considerando variables como el valor de las exportaciones y flujos de IED. Se encontró una relación positiva entre IED y exportaciones, sugiriendo que la llegada de inversión extranjera aumenta el flujo de las exportaciones.
Peningkatan Pelayanan Kesejahteraan bagi Usia Lanjut di UPTD Pelayanan Sosial Lanjut Usia Tresna Werdha Natar
Authors: Anum Adelina , Pradana M. Harviend Gilang , Miranda Zesty , Asmaria Asmaria
Published: August 2024

Permasalahan terkait dengan pelayanan kesejahteraan bagi Usia Lanjut di UPTD Pelayanan Sosial Lanjut Usia Tresna Werdha Natar diantaranya adalah keterbatasan Sumber Daya Manusia, partisipasi keluarga dan masyarakat yang minim, kurangnya kesadaran dan tantangan psikologi dan sosial. Kegiatan Pengabdian kepada Masyarakat yang dilakukan di Panti Werdha Natar dilakukan melalui beberapa tahapan, dimulai dengan persiapan, pelaksanaan dan diakhiri dengan evaluasi. Kegiatan Pengabdian kepada Masyarakat dilaksanakan pada 26 Juni 2024. Peserta pada kegiatan ini berjumlah 13 orang yang merupakan petugas di di UPTD Pelayanan Sosial Lanjut Usia Tresna Werdha Natar. Kegiatan pengabdian ini dilakukan untuk memberikan pengetahuan dan juga menjadi ajang berbagi pengalaman yang akan dilakukan secara berkelanjutan. Kegiatan pengabdian kepada masyarakat akan dilakukan secara berkelanjutan melalui diskusi santai dan juga komunikasi secara berkala dengan para peserta kegiatan dikemudian hari agar dapat memastikan bahwa pelayanan bagi lanjut usia terus meningkat.
Profanity in Social Media: An Analysis of Pragmatic Functions and Politeness Maxims Violation
Authors: Mejia Gil Emanuel A. , Ngo Cristy Grace A.
Published: August 2024

This corpus-based study employed sociopragmatic analysis to identify the role of profrane linguistic expressions on social media, specifically Facebook and Instagram, in terms of their pragmatic functions and politeness maxims violations. The pragmatic functions identified are cathartic, abusive, and social functions; while the politeness maxims violations are tact, generosity, approbation, modesty, agreement, and sympathy maxims. This study not only illustrates the functions of profanity on social media but also reveals a pattern of profanity-violating maxims that are more focused on the other than the self-indicating offensive pragmatics behind profanity. However, it is important to note that the findings may not be generalizable to all social media platforms or cultural contexts, and further research is needed to explore these aspects.
Estratégias inovadoras para superação das dificuldades de aprendizagem no ensino fundamental
Authors: Almeida Renato Damasceno de , Mendes Aldemiro Dantas , Santos Cintia Gonçalves dos , Rosário Daniely do , Costa Ivoneide Teixeira da , Teixeira Maria Lúcia Lima Diógenes , Pedra Rodrigo Rodrigues , Woodcock Ziza Silva Pinho
Published: August 2024

A pesquisa abordou a influência das tecnologias digitais na educação, com foco nas inovações pedagógicas e na superação das dificuldades de aprendizagem. O objetivo geral foi analisar como as tecnologias digitais impactam o ensino e a aprendizagem, identificando benefícios e desafios. A metodologia utilizada consistiu em uma revisão bibliográfica, que envolveu a coleta e análise de artigos científicos, dissertações, teses, livros e relatórios de pesquisa. Os resultados mostraram que as tecnologias digitais, quando bem implementadas, podem personalizar o ensino e aumentar o engajamento dos alunos, contribuindo para a superação das dificuldades de aprendizagem. A análise dos dados revelou que a gamificação e a aprendizagem baseada em projetos são práticas eficazes para melhorar o desempenho acadêmico e promover a inclusão educativa. No entanto, a falta de infraestrutura e a necessidade de formação contínua dos professores foram identificadas como barreiras significativas. As considerações finais destacaram que, embora as tecnologias digitais ofereçam oportunidades importantes para a educação, sua eficácia depende de diversos fatores, como suporte institucional e capacitação docente. A pesquisa concluiu que é necessário continuar investindo em tecnologias educacionais e novas abordagens pedagógicas para melhorar a qualidade da educação e preparar os alunos para os desafios futuros.
Gestão hospitalar na pandemia: lições e legados entre o público e o privado
Authors: Lima Angélica Cintra de , Rizzo Aryana Fernandes Rocha , Araújo Isanny Gabrielle da Silva Pereira , Freire Junior José de Miranda , Weigert Paulo Rodrigues , Tanaka Ricardo Aparecido , Santos Thayná Samilla dos , Falabretti Victoria
Published: August 2024

O estudo analisou a evolução da gestão hospitalar durante a pandemia de COVID-19, com o objetivo de comparar as estratégias adotadas por instituições públicas e privadas e identificar os legados deixados para a gestão de saúde no futuro. O problema investigado foi compreender como as diferentes abordagens de gestão impactaram a capacidade de resposta dos hospitais durante a crise. A pesquisa, baseada em uma revisão de literatura, explorou as estratégias implementadas, como a expansão de leitos e a criação de hospitais de campanha nas instituições públicas, e a contratação emergencial de profissionais e aquisição de equipamentos nas privadas. Foi evidenciado que a gestão de recursos humanos e a integração intersetorial foram essenciais para a eficácia das respostas adotadas. As considerações finais destacaram a importância da preparação e do planejamento para crises sanitárias, a valorização dos profissionais de saúde, a implementação de tecnologias digitais e a cooperação entre os setores público e privado. Concluiu-se que, apesar das diferenças nas abordagens, ambos os tipos de instituições aprenderam lições que podem transformar a gestão de saúde no futuro.
The external business environment faced by the restaurant industry: Discourse analysis of trade journal editorials in Finland in 1979-2023
Authors: Kauhanen Sini , Koponen Jonna , Komppula Raija
Published: August 2024

Internal factors and their impact on the success of restaurants are widely studied in restaurant research, yet there is little knowledge concerning external factors affecting the success of restaurants. The purpose of the present paper is to explore the external factors of the business environment (PESTEL factors) and how they are perceived by the Finnish restaurant industry. Research data consisted of the editorials of the Finnish trade journal Vitriini from 1979 to 2023 which were mainly written by the CEOs of the Finnish Hospitality Association (MaRa). The most discussed factors were clear political factors followed by legal factors, but other external factors also emerged from data which did not fit within PESTEL, namely COVID-19. The results of a discourse analysis showed that the external factors are regarded as significant elements in operating a restaurant business. Alcohol and taxation are the two main discourses identified in the data, which are regarded as challenges to the industry. Although the data of this study is large in volume, it is limited to only the Finnish hospitality industry association representatives. For practical implementation, this study can inspire new viewpoints for discussion about the future of the restaurant industry between restaurant industry leaders and policymakers.
Is the tourism-led growth hypothesis valid after the COVID-19 pandemic? The case of Spain
Authors: Perles Ribes José Francisco , Moreno Izquierdo Luis , Rucci Ana , Más Ferrando Adrian
Published: August 2024

This paper analyses the validity of the tourism-led economic growth hypothesis (TLEGH) for the case of Spain after the COVID pandemic. Advanced tests (dynamic and nonlinear) of non-causality Granger are carried out on time series of tourist arrivals and income as well as the evolution of GDP between the period 1955-2022. After performing an analysis with data up to 2019, we then examine whether the introduction of COVID modifies the conclusions obtained using data up to 2022. As a novelty, our results contradict in some cases (denying the bidirectional relationship between tourism growth and economic development), and qualify in others (pointing out that the TLEGH remains in force only in periods of economic expansion) those obtained by previous literature.
Tourism, economic development and the corporate performance of the hospitality industry: An empirical study of Portuguese tourism regions
Authors: Costa Vânia , Costa Carlos
Published: August 2024

This study aimed to determine the effects of economic growth and tourism, as well as company-specific factors, on the business performance of the hospitality industry, through an empirical analysis with panel data, between 2011 and 2021, of 1299 hotels based in Portugal with the main economic activity classification 55 - Accommodation. The variables under study included financial performance indicators such as return on assets (ROA), return on equity (ROE), financial performance measured by a CP SCORE variable and characterization variables such as age, size, legal form and the region in which the hotels are based. The methodology used panel regression tests and the results suggest that macroeconomic factors may be partially responsible for a small part of the variation in firm performance. Economic growth has a positive influence on ROA and competitiveness and tourism growth on the profitability variables ROA and ROE. Age and size influence economic and financial performance and there are differences between firms' performance according to legal form and region.
Budaya Dagang Tradisional di Era Digitalisasi Perdagangan
Authors: Timotius Hernika Putra
Published: August 2024

The field of business of grocery stores or traditional shops is currently experiencing various developments, both the number of shops and the variety of goods they sell is growing. But from the other side, there are also shops that sell their wares not through the physical form of shop buildings, and they take advantage of technological developments, such as the use of smartphones in running their business. Apart from all that, businesses that use online stores can be said to be quite promising because the seller does not need to open a physical store and spend capital to open the store, because now they can still trade only from home and market it through online stores that have been there is this. With this online shop application, there are positive and negative sides, especially if we are dealing with grocery stores that still exist today. Based on what was discussed, the authors used a quantitative research methodology. Based on the results that the author has obtained from these respondents, many of them really like online shopping, both for grocery store needs and personal needs, but there are also respondents who answer that because the emergence of this online shop has actually made their grocery store business sector experienced a decrease in the number of buyers and what most often happened according to these respondents was that the goods that came did not match what was expected.
PENGARUH KUALITAS PELAYANAN, DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN JASA TRANSPORTASI ONLINE (STUDI KASUS PADA PELANGGAN GOJEK)
Authors: Anan Dariyanto  , Bima Al Ghosin  , Siti Nur Rochmah
Published: August 2024

Penelitian dan analisis ini dilakukan untuk menguji pengaruh kualitas layanan terhadap pelanggan.  Penelitian ini juga menganalisis citra merek yang menjadi keputusan pembelian jasa.  Penelitian ini menggunakan kuesioner sebagai instrumen penelitian dan telah mengumpulkan data yang valid dan reliabel dari 52 responden yang merupakan pengguna pembelian jasa transportasi online yaitu mahasiswa Universitas 17 Agustus 1945 Surabaya.  Penelitian ini mengadopsi Structural Equation Model (SEM) dengan teknik Partial Least Square (PLS) untuk menguji hipotesis dalam penelitian ini.  Penelitian ini membuktikan bahwa kualitas layanan berpengaruh terhadap citra merek dan pengaruh keputusan pembelian jasa .
Pengaruh Fraud Hexagon Model Terhadap Kecurangan Laporan Keuangan
Authors: Oktavianus Andika Putra  , Hexana Sri Lestanti
Published: August 2024

This study aims to examine the effect of the fraud hexagon model on fraudulent financial statements. Financial statement fraud is measured by the Beneish M-score, while the fraud hexagon model is measured by pressure which is proxied by external pressure and financial stability, capability which is proxied by change in director, opportunity which is proxied by inefective monitoring, razionalitation which is proxied by change in auditor, arrogance which is proxied by the Frequent number of CEO's picture, collusion proxied by political connections. Quantitative methods are used in this study using secondary data sources. Researchers took data on companies from 2019 to 2021 and used the unit analysis of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The method of determining the sample in this study using purposive sampling. Data analysis used as hypothesis testing is multiple regression analysis. The results of this study indicate that pressure is proxied by financial stability and opportunity is proxied by inefective monitoring of audit committees and has a positive effect on fraudulent financial statements, while pressure is proxied as external pressure, capability is proxied as change in director, razionalitation is proxied as change in auditors, arrogance is proxied frequent number of CEO photo, collusion proxied by political connections, has no effect on fraudulent financial statements.
Analisis Ukuran Perusahaan, Roi Dan Dar Terhadap Ketepatan Waktu Penyampaian Laporan Audit
Authors: Endang Dwi Wahyuningsih  , Aniqotunnafiah Aniqotunnafiah  , Lusi Permata Putri
Published: August 2024

This research aims to analyze the influence of company size, ROI and DAR on the timeliness of submitting audit reports to LQ45 companies listed on the IDX for the 2017-2019 period. The population in this research is all companies included in the LQ45 Index from 2017 to 2019, a total of 135 companies. This research uses quantitative methods with secondary data and logistic regression data analysis techniques. The results of this research show that ROI and DAR have no effect on the timeliness of submitting audit reports. Meanwhile, company size has a significant effect on the timeliness of submitting audit reports
Analisis Kondisi Keuangan Pemerintah Daerah Berdasarkan Model Sistem Pemantauan Tren Keuangan (SPTK)
Authors: Ni Komang Sri Laksmiwati  , Ivan Yudianto
Published: August 2024

Local Government Financial Statements (LKPD) are made as a form of accountability and transparency in the implementation of government activities. From the figures in the LKPD, analyses can be carried out related to the financial condition of the region. The purpose of this study is to provide an overview of the financial condition and financial trends of the Badung Regency Government in 2018-2022 based on the Financial Trend Monitoring System (FTMS) model which consists of 3 dimensions and 15 indicators. This research is a descriptive analysis conducted by descriptive statistical analysis based on secondary data in the form of LHP on LKPD Badung Regency 2018-2022 and interviews to confirm the cause of the decline in the financial trend of an indicator. The results of this study are as many as 11 of the 15 existing indicators experienced a positive (good) trend for 5 (five) years including the Operating Income indicator, PAD per Expenditure Ratio, Government Cash Ratio, Cash and Receivables Ratio, Current Asset Ratio, Short-Term Debt, Long-Term Debt, Revenue per Debt, Financial Balance, Financial Flexibility, and Infrastructure Maintenance. Meanwhile, the other 4 indicators experienced a negative trend (not good) consisting of indicators of Revenue per Personnel Expenditure, Independence Ratio, Intergovernmental Ratio, and Income per Capita.
Peran Teori Akuntansi Terhadap Sistem Pelaporan Keuangan Pada PT. Ramayana Lestari Sentosa
Authors: Putri Permata Sari  , Tri Herlinda  , Liana Liana
Published: August 2024

This article discusses the role of accounting theory in the financial reporting system in company PT. Ramayana Lestari Sentosa. Accounting theory has an important role in development of accounting and financial reporting systems in companies. This research using qualitative descriptive methods of secondary data at PT. Ramayana Lestari Sentosa. The results of this research indicate that the company has implemented accounting theory in its financial reporting system. However, there are several challenges and obstacles faced in the implementation of the accounting system, such as changes in regulations, limited human resources, use of technology, limited time and costs, and experiencing difficulties in processing data. By Therefore, companies must pay attention to these factors in developing the system better and integrated accounting. It is hoped that this article will provide insight and understanding a better understanding of the role of accounting theory in the development of accounting and reporting systems finances in the company.
Analisis Penerapan Akuntansi Biaya Lingkungan Pada PT Sinar Sostro
Authors: Syalwa Naira Eka Putri  , Rizki Aisyah Marpaung
Published: August 2024

Environmental Accounting is an accounting science that has the function of identifying and presenting costs incurred for environmental management purposes. This research aims to determine the application of Environmental Cost Accounting in companies, in terms of identifying and presenting Environmental Costs in companies. This research was conducted at PT. Sinar Sostro. This research is qualitative research that is available, namely information data on PT Sinar Sostro's environmental accounting treatment. The result of this research is that the application of Environmental Cost Accounting in companies in terms of presenting and identifying Environmental Costs has been adjusted to existing Financial Accounting Standards.
Pengaruh Etika Profesi Terhadap Kualitas Audit (Literature Review Audit)
Authors: Nabilla Farrely Rachmaputri  , Azizah Rahmi  , Pingki Rosalia  , Trinandari Prasetya Nugrahanti
Published: August 2024

There are still audit results of poor quality which can be seen from previous financial cases involving public accountants. This article reviews the factors that influence Audit Quality, namely Professional Ethics. A study of auditing literature. The aim of this article is to build a hypothesis of the influence between variables for use in further research. The results of this literature review article are that professional ethics influences audit quality.
Pengaruh Efektivitas Komite Audit Dalam Meningkatkan Profitabilitas Perusahaan
Authors: Muhammad Catur Pamungkas  , Lego Waspodo
Published: August 2024

This research aims to analyze the influence of audit committee effectiveness in increasing company profitability. The sampling technique used in this research was purposive sampling. The type of data used is secondary data. The type of research used is quantitative research with data collection techniques, namely downloading the annual reports of state-owned companies listed on the IDX. The data analysis technique in this research was carried out using the SPSS 26 method. The results of this research show that the independence of the audit committee and the competence of the audit committee have a positive and significant effect on profitability. Meanwhile, the number of audit committees and the frequency of audit committee meetings have no effect on profitability.
Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pada PT. PP Londom Sumatra Indonesia Tbk (Lonsum) Periode 2018 - 2022
Authors: Nur Aisyah  , Nurman Nurman  , Hety Budiyanti  , Uhud Darmawan  , Andi Mustika Amin
Published: August 2024

Financial performance is useful for gaining insight into the entity's financial health, evaluating operational performance, identifying trends, and making decisions based on relevant financial information. In measuring financial performance, you can use liquidity ratios, profitability ratios, solvency ratios, activity ratios and market ratios to identify potential areas that need to be improved or are indicated as problematic. This research aims to determine the financial performance of PT. PP London Sumatra Tbk in 2018-2022. The variables of this research are financial performance, liquidity ratios, profitability ratios, solvency ratios, activity ratios and market ratios. The population and sample of this research are financial reports from PT. PP London Sumatra Tbk 2018-2022. Data collection was carried out using documentation techniques. The results of this research indicate that the financial performance of PT. PP London Sumatra Tbk for 2018-2022 based on industry standards using liquidity ratios, profitability ratios, and solvency ratios and activity ratios are classified as very good. Meanwhile, the financial performance of PT. PP London Sumatra for 2018-2022 based on industry standards using market ratios is classified as not good.
Pengaruh Penerapan Big Data Analisis Dalam Pendeteksian Fraud : Literature Review
Authors: Leni Gaswira  , Tuti Meutia
Published: August 2024

In the context of increasingly complex business environments and globalization, fraud detection has become highly critical to mitigate its negative impacts on organizations. One effective innovation in this regard is the utilization of big data analysis. Big data refers to large and complex datasets obtained from various organizational activities. The purpose of this research is to determine the influence of using big data analysis in fraud detection. The research method employed is a literature review, which indicates that big data analysis plays a significant role in enhancing auditors' capabilities in detecting fraud. By providing auditors access to a wide range of data sources, improving the efficiency of analytical processes, and enabling the identification of suspicious patterns, big data analysis assists in uncovering fraud more efficiently. The results show that big data analysis has a positive influence on enhancing fraud detection capabilities.
Menyeimbangkan Profit Dan Planet: Environmental Management Accounting Sebagai Strategi Keberlanjutan Perusahaan
Authors: Arif Santoso
Published: August 2024

The Product and Textile Industry (TPT) is facing environmental issues due to the environmental impacts it causes. TPT is the main industry in Central Java and since 2022 has shown a significant decline in performance. The purpose of this study is to provide a comprehensive study to address global challenges and the sustainability of the TPT industry business in Central Java. This study is a qualitative study using secondary data. The data were then analyzed using the Miles and Huberman and VOSviewer techniques. The stages of analysis include data reduction, data presentation, and drawing conclusions. This study found that the TPT industry faces two main problems, namely global challenges and business sustainability. This study identifies two global challenges, namely the transition of consumer preferences and environmental issues. The second global challenge poses problems to the profitability and business desirability of firms. The recommendation given for this problem is the application of Environmental Management Accounting (EMA). EMA implementation requires synergy between government, industry, society, and universities. EMA can address global challenges and business sustainability through accelerated accounting, awareness, environmental disclosure, and increased legitimacy. In the end, the implementation of EMA can increase the resilience of the TPT industry amid global challenges and sustainability issues.
Realita Kesadaran dan Tantangan Pajak Dikalangan Generasi Z Sidoarjo dan Surabaya
Authors: Achmad Wicaksono  , Anindita Putri Novinda  , Rif’atul Choiriyyah
Published: August 2024

Tax awareness has become an important aspect in the modern era, especially in the context of generation Z who increasingly understand the urgency of their contribution to the tax system. This article explores generation Z's tax awareness, focusing on their understanding of tax obligations and the challenges they face in the modern era. Generation Z, with easy access to information, has great potential to shape taxpayer compliance, but various challenges such as lifestyle changes, global economic transformation, and the complexity of tax regulations are factors that influence their compliance. By understanding these dynamics, it is hoped that a more comprehensive view can be produced regarding the role of Generation Z in creating taxpayer compliance and supporting future economic development. The research method used by researchers is descriptive quantitative method. Data collection used by researchers was carried out using a questionnaire-based survey method. The research results obtained are the factors that influence compliance in paying taxes in this generation Z era, namely because they realize that taxes are one of the government's supports in carrying out regional development, so that everyone needs to pay taxes. This shows that the level of tax knowledge is an important factor in increasing taxpayer compliance to fulfill their tax obligations. Their challenge in paying taxes is that they find it difficult to set aside special funds to pay taxes. This is because generation Z may not have sufficient financial knowledge or literacy to plan and manage their funds wisely and live a high lifestyle.
Pengaruh Lingkungan Kerja Non Fisik, Kerjasama Tim, Kepuasan Kerja terhadap Kinerja Karyawan pada CV. Sumber Pinus Jaya Kediri
Authors: Naura Adhitya Qutrunnada  , Edwin Agus Buniarto  , Brahma Wahyu Kurniawan
Published: August 2024

This research aims to determine the influence of the non-physical work environment, teamwork, job satisfaction on employee performance at CV. Sumber Pinus Jaya Kediri. This type of research uses quantitative sampling techniques using a saturated sample method by taking all 45 members of the population. The analysis techniques used are validity test, reliability test, classical assumption test, multiple linear regression analysis, t test, F test, and coefficient of determination (R2) which were processed using the SPSS version 20 program. The research results concluded that partially the work environment Non-physical has a negative and significant effect on employee performance, with a significant t value of 0.000<0.05. Teamwork partially has a positive and significant effect on employee performance, with a significant t value of 0.000 <0.05. Job satisfaction partially has a positive and significant effect on employee performance, with a significant t value of 0.000 <0.05. The non-physical work environment, teamwork and job satisfaction simultaneously have a positive and significant effect on employee performance at CV. Sumber Pinus Jaya Kediri by looking at the significant F value of 0.000<0.05.
Pengaruh Profitabilitas, Likuiditas, Sales Growth, dan Struktur Aset terhadap Struktur Modal
Authors: Mutiara Baramukti  , Desy Mariani
Published: August 2024

This study aims to determine the effect to profitability, liquidity, sales growth, and asset structure on capital structure in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period of 95 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are food and beverage sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method and obtained 215 sample data from 43 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this study indicate that profitability, liquidity, and asset structure have a negative and significant effect on capital structure, while sales growth has no effect on capital structure.
The Influence of AI Painting on Traditional Digital Painting and Comparative Analysis of the Advantages and Disadvantages
Authors: Wu Xiaoyan
Published: August 2024

With the emergence and development of computer technology, digital technologies such as image processing, image editing, image synthesis, and digital painting have become increasingly mature. After entering the computer age, they have also become a new media technology, and with the progress of digital technology, corresponding diverse branches have continuously emerged. As the influence of modern and contemporary art gradually expands, the public's mastery of digital technology gradually matures, and artists also begin to create art through digital technology and other forms. This paper first analyzes the background and rise of digital painting, and then compares and analyzes the differences between digital painting and traditional painting. Then, it analyzes the advantages and disadvantages of the application of AI painting in the field of art and the use process. Finally, the irreplaceability of digital painting is summarized. Although artificial intelligence has brought some convenience in painting and reduced the amount of engineering brought by repeated painting, it cannot completely replace digital painting.
Application of AI-Assisted Painting Creation Based on AIGC Background
Authors: Liu Qianyu
Published: August 2024

Image generation in generative artificial intelligence has become a hot AI technology in today's new media era. With the civilian development of AI drawing, AI painting is widely used for painters, helping them improve their production efficiency and product quality, and providing them with more design materials and design ideas. But at the same time, the original ecological market environment of art painting has produced confusion, resulting in a substantial reduction of the threshold of the art market, followed by a large number of contradictions and difficulties. There are still a lot of problems waiting to be solved in the auxiliary application of AIdrawing, and there are multiple voices in the definition of its contribution to art, but the development potential of AIdrawing in the AIGC environment is undoubtedly huge. This paper will start from all aspects of its auxiliary application, through examples to help us continue to learn positively, promote its auxiliary application, and promote the faster and better development of the art field.
BarbieThe Combination of Feminism and Commercial Film
Authors: Li Han
Published: August 2024

With the continuous development of feminism in recent years, there have been many new manifestations in the field of culture and art. In 2023, the movie Barbie was released, which became a phenomenon of feminist artworks in the new era and triggered a wide discussion in society. This study explores the feminism embodied in Barbie through the analysis of the contents and characters in the movie. It provides new ideas and references for the combination of feminism and commercial film. By combining feminist and commercial films, Barbie has managed to spark a big debate on social issues while claiming the top spot at the 2023 box office. In terms of movie content, movie box office, movie reputation and so on, the movie Barbie is a very successful work. The success of Barbie undoubtedly provides a very new and good reference for the development of feminism in literary and artistic works. In today's still patriarchal world, feminism wants to have a better development in literary and artistic works, and the combination of feminism and commercial film models is a very effective means.
The Impact of K-pop Merchandise on the Consumer Behavior of University Students in Shanghai
Authors: Liu Ruichen
Published: August 2024

K-pop merchandise, as one of the main trends in current fashion development, is continuously expanding its audience and influence, particularly among teenagers. This paper conducts a comprehensive study on the impact of K-pop merchandise on the consumer behavior of university students in Shanghai through surveys and interviews. It aims to analyze the consumption behaviors and preferences of these students concerning K-pop merchandise, thereby exploring the significant effects of K-pop merchandise on this student group. The study finds that the consumption behavior of Shanghai university students regarding K-pop merchandise has long-term characteristics. Their purchasing decisions are directly influenced by their internal economic levels and indirectly by the external behaviors of fan communities. However, the cognitive and rational levels of university students are also improving, and their consumption behavior towards K-pop merchandise is shifting towards more rational and value-based decision-making. Overall, the influence and reach of K-pop merchandise are growing, and it is expected to have a sustained impact on the consumption behavior of university students in Shanghai in the future.
The Cultural Construction of NewJeans from the Perspective of Cross-cultural Communication
Authors: Wang Yufan
Published: August 2024

The communication analysis of Korean pop culture has been the topic of academic research. NewJeans, a K-pop girl group, is a popular global pop music group of the new generation, which has the characteristics of a typical example of cross-cultural communication and strong cultural attraction. This paper attempts to explore the great innovation of the K-pop industry by analyzing its cultural construction, and conducts an empirical study on the text analysis of NewJeans music works. The study found that by establishing a common connection with the market based on the cultural narratives of East Asia and the Western market, and fully utilizing its artistic pursuit as a literary and artistic work, it can express its cultural core of companionship aimed at the young market group, combine the retro elements of the millennium with contemporary popular culture, endow Western mythological stories with contemporary metaphors and modernized expressions, and thus achieve a balance between artistic and market value. Through the analysis of the cultural construction of NewJeans, it can be seen that under the macro-guidance of global market demand, only by respecting the market characteristics of different regions, tapping the internal needs of consumers and guiding the situation in different cross-cultural perspectives can the success probability of cross-cultural communication be increased.
PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022
Authors: Tambunan Cristin Octavia , Saragih Joana L.
Published: August 2024

This study aims to research and discuss whether or not there is an influence of deferred tax assets and deferred tax expenses on earnings management with the object of research being property and real estate companies listed on the Indonesia Stock Exchange in the 2019-2022 period. In this research, data is used using annual financial report data obtained from the site www.idx.com. By using a purposive sampling technique, 13 companies were obtained which were used as the final sample in this research. The analytical method used in this research uses the Multiple Linear Regression Analysis method. This research shows that deferred tax assets have a positive and significant effect on earnings management. This can be seen from the partial test that has been carried out where Tcount > Ttable (2.367 > 1.66088) with a significance of 0.020 < 0.05 and deferred tax expense has a positive and significant effect on earnings management. This can be seen from the spatial test that has been carried out where Tcount > Ttable (8.616 > 1.66088) with a significance of 0.000 < 0.05. The coefficient of determination of the independent variables deferred tax assets and deferred tax expense on the dependent variable earnings management is 51.8%.
PENGARUH NET PROFIT MARGIN, PROFIT GROWTH DAN WORKING CAPITAL TURNOVER TERHADAP HARGA SAHAM PADA PERUSAHAAN OTOMOTIF DAN KOMPONENNYA YANG TERDAFTAR DI BEI PERIODE 2020-2022
Authors: Purba Imelda Rimenda , Mahendra A. , Shalini Witya
Published: August 2024

The aim of this research is to obtain empirical evidence of the influence of the variables Net Profit Margin (NPM), Profit Growth, and Working Capital Turnover (WCT) on stock  prices in automotive companies and their components in the 2020-2022 period. This type of research is quantitative research. The data used in this research is secondary data. The population in this study includes all automotive companies and their components listed on the IDX in the 2020-2022 period. The sample in this study was 13 companies that met the criteria. The sampling technique in this research used purposive sampling. The data analysis used to test the hypothesis is multiple regression with a significance level of 5% and using SPSS version 23 tools. The results of this study show that the variables Net Profit Margin (NPM), Profit Growth, and Working Capital Turnover (WCT) have a partial influence to Stock Prices. Net Profit Margin (NPM), Profit Growth, and Working Capital Turnover (WCT) simultaneously influence stock prices.
PENGARUH PROFITABILITAS DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN PADA PT MULTI BINTANG INDONESIA Tbk TAHUN 2012-2021
Authors: Sembiring Yan Christin Br , Sitanggang Sridesi
Published: August 2024

This study aims to determine the Effect Of Profitability And Operating Costs On Corporate Income Tax At PT Multi Bintang Indonesia Tbk In 2012-2021. This study uses secondary data taken from the income statement of PT Multi Bintang Indonesia Tbk through the company's official website. The population used is the quarterly income statement in 2012-2021. The sampling method used in this study was purposive sampling method and 39 samples were obtained which became the object of research. The analysis method used is multiple linear regression equations using the SPSS program. From the test results using SPSS, it is known that the coefficient of determination (R Square) is 0.966 or 96.6%, which means that profitability and operating costs together affect corporate income tax by 96.6%. Based on the results of the t test, it can be concluded that (1) profitability has a positive and significant effect on corporate income tax at PT Multi Bintang Indonesia Tbk in 2012-2021. (2) operating costs have a positive and significant effect on corporate income tax at PT Multi Bintang Indonesia Tbk in 2012-2021. And based on the F test, it is concluded that profitability and operating costs simultaneously have a positive and significant effect on corporate income tax at PT Multi Bintang Indonesia Tbk in 2012-2021.
PRODUCTION DOWNTIME REPORTING INFORMATION SYSTEM AT PT APPAREL ONE INDONESIA 2
Authors: Ikhsan Ardani Yanuar , Nugroho Isworo
Published: August 2024

To create production downtime report-making using an information system at PT. Apparel One Indonesia 2 is still very important to investigate daily production time. Moreover, this report is also used to find out some of the problems that occur every day so that the company can prevent the occurrence of same problem in the future. So, it is expected that the problem will be resolved more effectively in reporting production downtime in PT. Apparel One Indonesia 2. Currently, the company’s reporting process is still manual, using the paper and then inputting to Microsoft Excel software by the administrator.  This makes the administrator takes longer time for making the production of production downtime reports and requires a lot of paper to make. The risk of misreporting all the company’s problems and processes is also high. The downtime reporting using information system has been successfully implemented. It is expected that the built of information system can be used for faster and more accurate data processing. This information system produces several reports, including production downtime reports, borrowing reports (machines, needles, and spare parts), expenditure reports, return reports and stock reports (machines), needles, and spare parts) which are useful for monitoring so that downtime is minimized. The results of the questionnaire test from the built PKK information system were measured using a Likert scale, and the results were 95% in the very satisfied category.
Menentukan Penggunaan Tanaman Hortikultura menggunakan Metode Analytic Hierarchy Process (AHP)
Authors: Putra Muhammad Rafli Afandi , Asriyanik Asriyanik
Published: August 2024

Tanaman membutuhkan tempat dengan kondisi alam yang dapat memenuhi syarat tumbuh. Salah satu bagian alam yang berperan penting dalam pertumbuhan tanaman adalah iklim yang kondisinya tidak menentu dan terkadang berubah-ubah. Dampaknya adalah terjadinya perubahan lingkungan, dan beberapa hal yang terpengaruh adalah kesuburan tanah dan produktivitas tanaman. Sehingga hal ini menimbulkan permasalahan dalam menentukan penggunaan tanaman yang sesuai dengan kondisi iklim dan lahan tanam. Sistem pendukung keputusan dengan menggunakan metode Analytic Hierarchy Process (AHP) untuk menentukan penggunaan tanaman hortikultura merupakan alat bantu dalam memilih penggunaan tanaman hortikultura dengan kriteria pH tanah, suhu, curah hujan, dan juga tinggi tanah. Pengujian dilakukan dengan menggunakan data iklim Kota Sukabumi tahun 2020, dan kondisi lahan tanam. Dari hasil pengujian, alternatif pemeringkatan adalah cabai merah peringkat 1, timun peringkat 2, bawang merah peringkat 3.
Pembelajaran Operasi Hitung Aritmatika Sosial dengan Menerapkan Metode Computer Based Instruction (CBI) di panti Asuhan Talenta Delpita Medan
Authors: Sembiring Abdul Sani , Tampubolon Kennedi
Published: August 2024

Perkembangan teknologi informasi pada generasi sekarang ini cukup luas dalam tujuan untuk mendukung kinerja manusia yang beraneka ragam. Salah satunya yang sudah menjadi kenyataan dalam perkembangan teknologi seperti komputer. Saat ini computer mempunyai peranan yang sangat penting terutama bidang  pendidikan. Seiring perkembangan jaman maka komputer menjadi satu-satunya pilihan tepat sebagai Media Pembelajaran yang sangat dibutuhkan oleh Panti Asuhan Talenta Delpita Medan dalam membantu penyampaian bermacam Materi Pelajaran kepada anak-anak khususnya Materi Operasi Hitung Aritmetika Sosial. Dengan demikian anak-anak dapat belajar secara mandiri tanpa harus di tuntun oleh Guru Matematika yang bersangkutan namun dapat di pandu oleh seorang pembimbing yang memahami cara pengoperasian computer. Metode ini disebut dengan istilah Computer Based Instruction (CBI) yaitu Sebuah pembelajaran terprogram yang  menggunakan komputer sebagai sarana utama atau alat bantu yang mengkomunikasikan  materi kepada anak-anak sehingga mudah dimengerti serta menambah semangat untuk belajar.
Analisis dan Penerapan Algoritma Naïve Bayes untuk Klasifikasi Penyakit Gingivitis
Authors: Fadhillah Muhammad , Sari Herlina Latipa , Elfianty Lena
Published: August 2024

The aim of this research is to implement the Naïve Bayes algorithm for gingivitis classification at Dental Polyclinic, UPTD Pasar Ikan Health Center Bengkulu. The diagnosis of gingivitis is one of the diagnoses with severe conditions that are often complained at Dental Polyclinic, UPTD Pasar Ikan Health Center Bengkulu. However, the problem is that the services are still very limited because doctors are only on duty for 2 days a week. Therefore, a method is needed that is able to classify the risk level of various gingivitis diagnoses that occur at UPTD Pasar Ikan Health Center Bengkulu so that it can be immediately treated with appropriate action using Naïve Bayes method. From the results of tests carried out by Naïve Bayes method, it can be used as a solution for using this system. In its implementation, Naïve Bayes method can classify types of gingivitis at UPTD Pasar Ikan Health Center Bengkulu
Implementasi Web Proxy Berbasis Wlan untuk management Bandwidth Jaringan Internet
Authors: Tarigan Pilipus , Rambe Ahmad Rizki
Published: August 2024

Penelitian ini membahas strategi efektif untuk mengelola bandwidth pada jaringan internet dengan memanfaatkan web proxy berbasis WLAN, serta menerapkan penjadwalan akses internet. Dalam konteks ini penelitian fokus pada pengembangan sistem yang dapat memonitor dan mengoptimalkan penggunaan bandwidth secara efisien. Metode penjadwalan akses internet diimplementasikan untuk memberikan prioritas pada kebutuhan akses yang lebih kritis, memungkinkan kinerja jaringan, dan mengurangi kemungkinan bottleneck. Hasil eksperimen menunjukkan bahwa pendekatan ini dapat meningkatkan manajemen bandwidth secara signifikan, memberikan penggunaan yang lebih efisien, dan meningkatkan penngalaman pengguna dalam mengakses internet melalui WLAN. Penelitian ini memberikan kontribusi penting terhadap pengembangan strategi manajemen bandwidth yang inovatiff dan berkelanjutan.
Perancangan Startup Aqibers Platform Penyedia Jasa Aqiqah Metode Lean Startup
Authors: Fardian Anshori Iedam , Sudjaja Dinda Meilinda , Wibiksana Haikal Andrean , Yahya Taufik , Valentino Dion Eko
Published: August 2024

Startup Aqibers is a platform providing aqiqah services that uses the Lean Startup method in its design. This method is used to optimize innovation, efficiency and resource management. In the design phase, Startup Aqibers focuses on identifying market needs through in-depth research. StratupAqibers aims to simplify the aqiqah process by providing an online platform that makes it easier for users to choose an aqiqah package, confirm orders and make payments. Through the use of Lean Startup methods, Aqibers was able to identify the key features most desired by customers, improve user experience, and reduce product development risk. By leveraging continuous customer feedback, Aqibers was able to quickly iterate on its platform, ensuring that the solution they created offer in line with changing market needs. In this way, Aqibers is expected to achieve sustainable growth and provide significant added value for consumers who are looking for practical and reliable aqiqah services.