bluuebunny/crossref_metadata_2025 huggingface dataset:
RANCANG BANGUN ALAT KEHADIRAN OTOMATIS MENGGUNAKAN QRCODE DILENGKAPI DENGAN PENGUKUR SUHU BADAN DAN CUCI TANGAN
Authors: Dina Rahmawati Ni Putu , Diafari Djuni H I Gst A. Komang , Setiawan Widyadi
Published: June 2023

At the beginning of 2020 the world was shocked by the outbreak of the corona virus which infected almost all countries in the world. WHO since January 2020 has declared the world to be in a global emergency related to the Covid-19 virus. As a preventive measure, every public facility and shop must have hand washing equipment, check body temperature before entering the room so that people who have a high temperature must go to the doctor, this also applies to schools to prevent new clusters in the educational environment. In this journal, the presence of a QRCODE-based automatic tool using the MLX90614 temperature sensor to measure body temperature is connected to the Arduino UNO microcontroller and displayed on the LCD in the form of temperature sensor measurement data and OLED displays QRCODE data scanned using the presence application. The Sensor Module MLX90614 has an IR sensitive thermopile detector chip and a signal conditioning ASIC integrated in the sensor packing model TO-39. The signal conditioning in the form of a low noise amplifier, 17-bit ADC and a powerful DSP unit achieves the accuracy and high resolution of the thermometer. The attendance application is made forAndroid smartphones, students can scan the QRCODE to make attendance through an application on an Android smartphone, so using the QRCODE can speed up and simplify receiving information obtained on the smartphone application. Testing of the prototype tool was carried out at Pupuan One Roof Public Middle School 6, a trial was carried out with several students, the lowest measurement difference was 0.2 °C and the highest was 0.5 °C with a measurement distance of 5 cm from the sensor surface. The prototype can be used for attendance from checking temperature, washing hands and making attendance from a smartphone then the data is submitted and stored in the Firebase database.
KAJIAN BAHAN BAKAR HSD, MFO, LNG TERHADAP BIAYA DAN DAYA LISTRIK YANG DIHASILKAN DI PLTG PEMARON
Authors: Satria Abdi Wicaksana Putu , Maharta Pemayun Anak Agung Gede , Setiawan I Nyoman
Published: June 2023

With the increasing demand for electrical energy, steps are needed to increase the production of electrical energy and one of them is the study of PLTG fuel. The PLTG fuel study aims to analyze the ratio of the generated electric power and fuel costs to the power generated by the PLTG. The benefit of this study is to know how much the ratio of power and fuel costs to the power produced, so that it can be used as a reference to determine which fuel is suitable for use. With a quantitative descriptive analysis method where the qualitative data from the calculation results will be described descriptively so that the advantages, disadvantages and differences of the three fuels can be identified. Through SFC calculations the results of this study show that LNG fuel has the lowest SFC value of 0.13 kg/kWh while for HSD it is 0.33 kg/kWh and MFO is 0.43 kg/kWh. With the same amount of fuel, the power produced by LNG is still higher than the other two fuels, which is 40.48 kWh, followed by HSD, which is 25.77 kWh, and MFO, which is 22.63 kWh. When viewed from an economic perspective, LNG is also the cheapest fuel, with a price of IDR 33,639.02, -, while MFO is slightly cheaper than HSD, which is IDR 194,000.00 and for HSD fuel, which is IDR 223,500.00,-.
Accounts payable forecasting in financial management: Opportunities and limitations
Authors: SUNGATULLINA Liliya B. , RAFIGULLINA Leila R.
Published: June 2023

Subject. The article deals with the issues of organization of an effective system of financial planning of accounts payable and the practical possibilities of using forecasting tools for the purposes of financial management of an economic entity.
Objectives. The article aims to develop methodological approaches to forecasting the accounts payable of the economic entity in the context of financial management.
Methods. For the study, we used prospective analysis and synthesis, generalization, comparison, systems approach, and the time series decomposition technique.
Results. The article substantiates the necessity of building a forecast of the economic entity's accounts payable in the context of financial management, proposes forecasting based on a time series model, and reveals methodological aspects of preparing a pro forma balance sheet of debt movement to creditors.
Conclusions and Relevance. Accounts payable forecasting as a financial management tool is one of the stages in the formation of the cash budget and pro forma balance sheet of an economic entity. The results of the study can be applied by accountants, financial controllers and specialists of the management accounting service in the process of accounting and analytical work for the organization of financial management of accounts payable of an economic entity.
An analysis of the Tula Oblast's investment potential
Authors: VERBITSKAYA Yuliya V. , SABININA Anna L. , VASIN Aleksandr S. , SOLOMYKOVA Lyudmila V.
Published: June 2023

Subject. This article discusses the issues of transition to an innovative economy.
Objectives. The article aims to assess the prospects for the development of the Tula Oblast's industry and agriculture.
Methods. For the study, we used a statistical analysis.
Results. The article offers certain recommendations for improving the approach to the use of institutional and budgetary instruments by the Oblast's authorities to increase the Oblast's investment attractiveness.
Conclusions. The effective implementation of the Strategy for the Socio-Economic Development of the Tula Oblast until 2030 will contribute to the creation of a favorable investment climate.
How to rank? Ranking of Russian regions through the taxonometry method
Authors: GORBUNOV Vladimir S. , SHOROKHOV Sergei I.
Published: June 2023

Subject. This article analyzes the relationship between the regions of Russia in terms of economic potential.
Objectives. The article aims to find objective criteria for constructing a rating of Russian regions.
Methods. To analyze statistical data, we used the taxonometry method.
Results. The article presents a certain ranking of some regions of Russia in terms of economic indicators.
Conclusions. The taxonometry analysis helps compare regions for an almost unlimited number of indicators.
Perceptions of emergency medicine residents toward online medical education during the COVID-19 pandemic: a cross-sectional survey study
Authors: Al-Harbi Turki , Al-Shehri Ali , Zoghbi Thamer , Abulhamail Bader , Aljuhani Turki
Published: June 2023

Background: The COVID-19 pandemic affected many aspects of medical education that were based on the traditional classroom experience. To maintain postgraduate education during the lockdown, many of these activities continued via virtual methods. We aim to assess residents' perceptions of online medical education.
Methods: This is a cross-sectional study targeting emergency medicine residents in the western region of Saudi Arabia. An electronic self-administered validated survey was used to assess the residents' experiences and perceptions of online medical education.
Results: A total of 125 participants were surveyed (52% response rate). There was a significant increase in hours spent in online education after COVID-19 according to Wilcoxon signed rank test (p < 0.001). On a Likert scale, most residents agreed that they found online medical education enjoyable and easy to engage with. However, most did not find it as interactive as the traditional teaching methods. The most enjoyed aspects were the ability to learn in their own homes, and the flexibility in scheduling. The biggest barriers were difficulties in maintaining focus, and technical problems. Most (59.2%) of the residents found that online learning did not cover procedural skills acquired from simulation and direct patient training.
Conclusion: The convenience and diversity of online education make it a good alternative tool compared to traditional methods. Despite the disadvantages of online education, we think it will continue to play a role in residency programs going forward in the future.
Çorum Sulama Birliği’nde Su Yönetim Faaliyetlerinin Değerlendirilmesi
Authors: Tanışıklı Bayram , Çakmak Belgin
Published: June 2023

Bu çalışma, Çorum Sulama Birliği’nin işletme ve bakım sorumluluğunu devraldığı sulama tesislerine yönelik 2019-2022 yıllarında yaptığı su yönetim faaliyetlerini değerlendirmek amacıyla yapılmıştır. Değerlendirmede su kullanım etkinliği ve tarımsal etkinlik performans göstergeleri kullanılmıştır. Değerlendirme sonucunda, su temin oranının ideal değerden daha düşük olduğu tespit edilmiş olup yükseltilmesi noktasında önerilerde bulunulmuştur. Ayrıca sulama oranının da artırılmasına ilişkin görüş ve öneriler dile getirilmiştir. Bununla beraber sulanan birim alana karşılık elde edilen gelir ve şebekeye alınan birim sulama suyuna karşılık elde edilen gelirde 2021 yılında 2020 yılına göre düşüş yaşandığı tespit edilmiş, sebebinin yaşanan kuraklıktan kaynaklı su azlığı sebebiyle yapılan kısıntılı sulama olduğu görülmüş ve konu ile ilgili önerilerde bulunulmuştur. Sonuç olarak Çorum Sulama Birliği’nin çalışma alanının konumu ve henüz uzun bir sulama yönetimi geçmişi olmaması gibi durumlar dikkate alındığında başarılı bir su yönetim performansı ortaya koyduğu görülmüştür.
Role of the Orangutan Information Centre in Orangutan Conservation in Gunung Leuser National Park Through the Collaborative Management Plan-Small Grants Program
Authors: Ebsyar Athalla Vareel , Harza Zulkifli , Nasir Putiviola Elian
Published: June 2023

The habitat of the Sumatran orangutan in the Gunung Leuser National Park (GLNP) area is under threat, due to illegal logging activities, construction of facilities and infrastructure, and encroachment on boundaries. In an effort to overcome this problem, the ASEAN Centre for Biodiversity (ACB) in collaboration with the Kreditanstalt fur Wiederaufbau (Kfw) created the Small Grants Program (SGP). SGP aims to support the efforts of the ASEAN Heritage Park (AHP) in protecting biodiversity, one of which is the orangutan. TNGL as AHP has been selected to run SGP in Indonesia and the Orangutan Information Centre (OIC) has been selected as a partner to run the SGP cycle one and cycle two at TNGL. OIC as a non-governmental organization (NGO) is taking part in orangutan conservation efforts in Gunung Leuser National Park through the Small Grants Program of the ASEAN Centre for Biodiversity. The research method used is qualitative using descriptive analysis research types and utilizing interview data with the Orangutan Information Center and observations of the Gunung Leuser National Park. The concept of the role of non-governmental organizations according to Lewis and Kanji is used to answer the research problem formulation. In the SGP ACB project, OIC plays the role of implementer by carrying out activities, namely restoring the Induk Barak area, compiling technical guidelines for orangutan protection and mitigation strategies on the Karo Langkat road, conducting surveys of orangutan population density on the Karo Langkat road and Halaban restoration. As a catalyst OIC carried out activities namely facilitating restoration training for the Barak Induk community group, advocating for the government for the protection and mitigation of orangutans on the Karo Langkat road, conducting permaculture activities in (Halaban village, Telagah village and Bukit Mas village). As a partnership, OIC carries out activities, namely working with the Barak Induk community to restore the Barak Induk area, working with the government to conduct a population density survey of orangutans on the Karo Langkat and Halaban roads.
The Strategy of Taiwan Digital Diplomacy Association (TDDA) for Taiwan’s International Presence
Authors: Ermylina Eva
Published: June 2023

This paper examines Taiwan Digital Diplomacy Association (TDDA) 's strategy for gaining public awareness of Taiwan’s international presence. As a non-governmental and non-profit organization, TDDA can be classified as a civil society that has a pure interest. Unlike other civil society organizations which focus on human rights, justice, or environmental issues, the goal of TDDA is to promote Taiwan on the global stage. By using digital platform and actively campaigning on social media such as Twitter, Facebook, and Instagram, TDDA acts as a part of citizen diplomat and helps the country reaches its goal which is to be present in the international community since Taiwan is isolated by China due the Cross-Strait issue and One China Policy. Moreover, this paper is a descriptive and qualitative research which is analysed by using the concept of civil society. The data is collected from interviewing the project manager of TDDA, research journals, and the internet sources such as official websites and social media. It can be mentioned that TDDA uses two main strategies to get its aim namely advocating and networking. However, how effective this strategy is not explained in this paper, the research about that topic might be done in the future.
Amoebic Liver Abscess with Empyema
Authors: Kurniawan Redo , Raveinal Raveinal , Arnelis Arnelis
Published: June 2023

Pendahuluan: Abses hepar merupakan peradangan supuratif pada parenkim hepar yang dapat disebabkan oleh bakteri, jamur atau mikroorganisme seperti parasit. Kejadian amubiasis terjadi pada 10% dari populasi dunia dan paling umum terjadi pada daerah tropis dan subtropis. Penyakit ini sering di derita pada usia muda dan berisiko 10 kali pada pria dibandingkan wanita. Penatalaksanaan invasif amoeba sebaiknya dilakukan pemberian amebisid jaringan, seperti metronidazol dan tinidazole.
Objektif: Meningkatkan kemampuan dalam menegakkan diagnosa serta menatalaksana abses hepar amoeba dengan empiema.
Metode: Laporan kasus
Laporan Kasus: Telah dirawat seorang pasien laki–laki, usia 42 tahun di bagian Penyakit Dalam RSUP Dr. M. Djamil Padang dengan abses hepar amoeba dengan empiema ec abses hepar amoeba. Keluhan utama pada pasien berupa sesak napas dan nyeri perut kanan atas sejak 1 minggu yang lalu. Pemeriksaan fisik hemitoraks kanan pasien didapatkan suara napas menghilang setinggi RIC II, dan pemeriksaan fisik abdomen terdapat nyeri tekan hipokondrium kanan dan hepatomegali. Pemeriksaan laboratorium terdapat leukositosis 15.970/mm3, dan anti amoeba positif 92,4. Rontgen toraks pasien didapatkan kesan efusi pleura masif dekstra dan USG abdomen terdapat lesi desak ruang ukuran 11,57cm x 9,65cm dengan kesan abses hepar dd/ hepatoma. Pada pasien diberikan terapi metronidazole injeksi 3x750mg selama 10 hari dan selama rawatan pasien menunjukkan perbaikan secara klinis.
Kesimpulan: Kejadian abses hepar pada kasus ini merupakan suatu proses peradangan yang disebabkan oleh amoeba.  Terjadinya empiema pada kasus ini merupakan komplikasi hepatopulmoner secara langsung dari abses hepar.
Gambaran Perilaku Mahasiswa Fakultas Pertanian Universitas Andalas terhadap Protokol Kesehatan
Authors: Lizzikrillah Khairunnisa , Yulistini Yulistini , Abdiana Abdiana
Published: June 2023

Latar Belakang: Coronavirus disease-2019 (Covid-19) merupakan penyakit menular diakibatkan oleh virus corona yang berasal dari Wuhan, Cina. Penyakit ini menyebar dengan sangat cepat melalui cairan tubuh dan menyerang saluran pernafasan manusia dengan gejala umumnya adalah demam tinggi dan sesak nafas.  
Objektif: Penelitian ini bertujuan untuk mengetahui gambaran perilaku mahasiswa Fakultas Pertanian Universitas Andalas terhadap protokol kesehatan dalam mencegah penyebaran Covid-19.
Metode: Penelitian ini merupakan penelitian deskriptif dengan desain cross sectional study yang dilakukan dengan menggunakan teknik proportional stratified random sampling. Pengumpulan data dilakukan dari bulan Januari hingga Februari 2022 dengan 342 responden yang merupakan mahasiswa Fakultas Pertanian Universitas Andalas angkatan 2018, 2019, dan 2020. Data yang diperoleh adalah data primer yang dikumpulkan dari kuesioner yang dikumpulkan secara daring yang kemudian di analisis dengan analisis univariat.
Hasil: Hasil penelitian ini menunjukkan bahwa responden memiliki persentase tingkat pengetahuan baik 86,5%, sikap baik 72,5%, dan tindakkan baik 56,1% terhadap protokol kesehatan dalam mencegah penyebaran Covid-19.
Kesimpulan: Kesimpulan penelitian ini adalah responden memiliki tingkat pengetahuan, sikap, dan tindakkan baik terhadap menjalankan protokol kesehatan dalam mencegah penyebaran Covid-19.
Hubungan Faktor Risiko dengan Kejadian Infeksi Saluran Kemih pada Anak di RSUP Dr. M. Djamil Padang
Authors: Hadiyanto Sherly Vanessa Putri , Izzah Amirah Zatil , Nurhajjah Siti
Published: June 2023

Latar Belakang: Penyakit infeksi saluran kemih pada anak masih menjadi masalah kesehatan karena tingginya angka kesakitan dan kematian pada anak di negara berkembang, termasuk Indonesia. Penyakit ini menempati urutan kedua penyakit infeksi tersering pada anak setelah infeksi saluran nafas atas. Kejadian ISK dapat dipengaruhi oleh berbagai macam faktor risiko, seperti sirkumsisi, konstipasi kronis, status gizi, dan cara membersihkan genitalia.
Objektif: Mengetahui hubungan faktor risiko dengan kejadian ISK pada anak di RSUP Dr. M. Djamil Padang.
Metode: Jenis penelitian ini adalah analitik dengan rancangan penelitian case control. Jumlah sampel pada penelitian ini adalah 120 orang, yang terdiri dari 60 orang pasien anak dengan infeksi saluran kemih pada kelompok kasus dan 60 orang pasien anak tanpa infeksi saluran kemih pada kelompok kontrol di RSUP Dr. M. Djamil Padang periode Januari 2018 – Desember 2021. Analisis data dilakukan dengan menggunakan chi square.
Hasil: Hasil penelitian didapatkan karakteristik pasien infeksi saluran kemih pada anak yang terbanyak yaitu usia <1 tahun (43,3%), laki-laki (51,7%), belum sirkumsisi (77,4%), tidak ada konstipasi kronis (63,3%), gizi kurang (53,3%), dan cara membersihkan genitalia dari arah depan ke belakang (62,1%). Secara statistik ditemukan hubungan yang bermakna antara konstipasi kronis (p=0,006), status gizi (p=0,005) dengan kejadian infeksi saluran kemih pada anak, sedangkan sirkumsisi (p=0,569), cara membersihkan genitalia (p=0,395) tidak memiliki hubungan yang bermakna dengan kejadian infeksi saluran kemih pada anak.
Kesimpulan: Konstipasi kronis dan status gizi merupakan faktor risiko kejadian infeksi saluran kemih pada anak sedangkan sirkumsisi dan cara membersihkan genitalia tidak memiliki hubungan yang bermakna dengan kejadian infeksi saluran kemih pada anak.
SAÚDE MENTAL INFANTOJUVENIL: ANÁLISE DO DISCURSO DAS CONFERÊNCIAS DE SAÚDE E SAÚDE MENTAL DO MUNICÍPIO DE FORTALEZA-CE
Authors: Pessoa Nívia Tavares , Gondim Ana Paula Soares
Published: June 2023

Analisamos de que modo questões relacionadas com a saúde mental infantojuvenil estão sendo abordadas em conferências de saúde e de saúde mental no município de Fortaleza, Estado do Ceará, Brasil, desde a criação do Sistema Único de Saúde, com o objetivo de analisar o impacto desses discursos no estabelecimento da Rede de Atenção Psicossocial Infantojuvenil (RAPSij). Trata-se de uma pesquisa documental dos relatórios das conferências municipais realizadas entre 1991 e 2019, na qual se utilizou o método de análise de discurso, sendo mobilizados os conceitos de condições de produção e formação discursiva. A análise das formações discursivas centrou-se em três aspectos: a visão sobre a criança, a visão sobre a Saúde Mental e as temáticas abordadas nas propostas. Os relatórios revelaram não só pouca visibilidade da saúde mental infantil no município, mas também contradições das práticas assistenciais, que ora reforçam o modelo biomédico, ora se propõem a superá-lo. Denotaram igualmente a dificuldade de identificação do papel da atenção básica na RAPSij, assim como o moroso processo de implementação dos serviços substitutivos, que continuam sendo apontados como insuficientes no atendimento das demandas municipais.
METABÓLITOS BIOATIVOS E ATIVIDADES BIOLÓGICAS, TÓXICAS E FARMACOLÓGICAS DE PLANTAS ORNAMENTAIS: UMA REVISÃO DAS ESPÉCIES HYDRANGEA MACROPHYLLA, EUPHORBIA MILII, DIEFFENBACHIA SEGUINE E DRACAENA TRIFASCIATA
Authors: Gabriel Maria Madalena , Betim Fernando Cesar Martins , De Oliveira Camila Freitas , Bianchini Aline , Moura Paula Francislaine , Dalarmi Luciane , Fernandes Idonilton da Conceição , Dias Josiane de Fátima Gaspari , Miguel Obdulio Gomes , Miguel Marilis Dallarmi
Published: June 2023

As plantas ornamentais foram selecionadas pelo homem a partir de caracteres atraentes e começaram a ser cultivadas por sua beleza. São utilizadas frequentemente em arquitetura e paisagismo de espaços externos, porém, pode possuir princípios ativos que as tornam tóxicas e que podem causar danos a saúde como irritações na pele e mucosas. No Brasil há descritas diversas plantas de uso ornamental e que são consideradas tóxicas, dentre elas podemos destacar popularmente hortênsia, comigo-ninguém-pode, espada-de-são-jorge e a coroa-de-cristo e na literatura o envenenamento humano por essas plantas tóxicas quase não é documentado o que despertou interesse nessa revisão. Logo, esse estudo possui objetivo de revisar as bases de dados em busca de informações de atividades biológicas, tóxicas, farmacológicas e de metabólitos bioativos das espécies Hydrangea macrophylla, Euphorbia milii, Dieffenbachia seguine e Dracaena trifasciata. Para o compilado de dados deste artigo de revisão, foram utilizados 51 artigos que reuniram as condições de elegibilidade buscadas. Os artigos foram lidos na integra e os dados agregados em tabela ou texto. Esta revisão observou que a maioria dos ensaios aplicados nessas espécies foram de caráter toxicológico e objetivavam a busca de veículos para controle de doenças ocasionadas por vetores. Os ensaios demonstraram potencial tóxico preliminar, justificando os efeitos relacionados à intoxicação ou aos danos á saúde como irritações na pele e mucosas.
"Negotiation Strategies and Techniques for Coordination of Interests (A Study in Contemporary Negotiation Methodologies) "
Authors: Ali Faris Hameed
Published: June 2023

Negotiations are one of the most important options that decision-makers rely on in order to resolve or settle disputes surrounding their countries, in addition to being one of the most important approaches that diplomats deal with in the world to achieve their own format in international negotiations, which is later attributed to them with the methodology they dealt with. As a method that has been adopted in managing international dilemmas and crises in which their countries are a party. This can be clearly observed in many negotiating experiences led by diplomats who later became professionals in negotiating work in addressing issues affecting the strategic interests of their countries. Or they may be used as advisors and experts in complex and tangled negotiating situations.
Abstaining from the Iraqi Parliamentary Elections: A Case Study of 2018 and 2021 Elections
Authors: Sumaya Daham Kadhim  , Ali Saadi Abdel-Zahra Jubeir
Published: June 2023

The reluctance to attend the parliamentary elections in Iraq is one of the most important issues facing the democratic system since the change of the political system in Iraq in 2003.  Electoral benefits، including the parliamentary elections 2018 and the 2021 parliamentary elections، and in order to enhance political participation and try to avoid the crisis and study the reasons for reluctance (political، economic، and social)، there must be a set of means that help activate political participation as a necessity to ensure the provision of the basic requirements and needs of citizens and enable them to contribute to the election and deepen the practice  Democracy by respecting the opinion of the citizen، raising the level of political awareness، and enhancing the citizen's confidence in the importance of his participation، which allows the individual a degree of readiness to participate in public life.
Mengkaji Dampak Penerapan Strategi Penghindaran Pajak (Tax Avoidance) terhadap PPh Terutang WPOP
Authors: Damayanti Damayanti , Ridwansyah Eksa , Nurmala Nurmala
Published: June 2023

Penerlitian ini bertujuan untuk melihat dampak penerapan strategi penghindatan pajak (tax avoidance) terhadap PPh terutang untuk WPOP.  Metode penelitian yang digunakan adalah deskriptif analitis, dengan metode pengumpulan data menggunakan metode wawancara, pengamatan dan metode dokumentasi. Sampel penelitian diambil menggunakan metode purposive sample terhadap 30 WPOP Pengusaha yang menyelenggarakan pembukuan.  Hasil akhir dari penelitian ini adalah adanya penurunan/berkurangnya PPh terutang yang ditanggung oleh WPOP di akhir tahun jika WPOP melakukan stategi tax avoidance.
Pengaruh Penetapan Harga dan Kualitas Layanan Terhadap Intention To Purchase
Authors: Lesmana Arseta Yudha , Barusman Andala Rama Putra , Virgawenda Tina MB
Published: June 2023

The port is one of the drivers of the economy because it is the main gateway in the process of up and down passengers, as well as a facility that facilitates the distribution of production and trade between islands. The port becomes a public facility where interactions between users are established in connection with economic activity. The purpose of this study is to find out how much the influence of pricing and service quality on the intention to purchase at port services companies and ferry crossings in South Lampung. This research was conducted by disseminating questionnaires to port service users and data analysis methods using multiple linear regressions. The results showed that pricing has a positive and significant effect on intention to purchase and the quality of service has a positive and significant effect on intention to purchase.
Penerapan PSAK 10 Tentang Penyajian Laporan Keuangan pada Transaksi Valuta Asing untuk Menunjang Kewajaran Laporan Keuangan PT JFI
Authors: Pratiwi Dhela Fajar , Asliana Endang , Nurmala Nurmala
Published: June 2023

Foreign exchange transactions are transactions related to foreign currencies, where the exchange rate at any time will rapidly change in value, this is what often becomes a problem and causes foreign exchange differences. This writing aims to determine the accounting treatment of sales transactions, purchases related to PT JFI’s foreign exchange, and to find out the fairness of the financial statements. The secondary company data used by the author is PT JFI's 2019 financial report, data on changes in the closing exchange rate on December 31, 2019, a list of the total cash, receivables, and debts of USD and EURO in 2019.  The results of this paper state that, the accounting treatment of foreign exchange differences in PT JFI's financial statements is not in accordance with PSAK 10, and the foreign exchange difference at PT JFI also causes the amount of profit in the financial statements not to show the actual situation, thus affecting audit income on the fairness of the financial statements.
Penentuan Sampling Audit Menggunkan Metode Monetary Unit Sampling (MUS) pada Akun Beban Operasional PT ABC oleh KAP EFG
Authors: Rismawati Ria , Nurmala Nurmala , Maryani Maryani
Published: June 2023

This study aims to find out how to determine audit sampling conducted by KAP EFG & Partners on PT ABC's 2019 income statement, especially on the operating expense account. One of the procedures implemented by the auditor is conducting a Test Of Detail (TOD), the steps used by the auditor to carry out the procedure are audit sampling using the monetary unit sampling method. The data collection method used in the preparation of this final project is a documentation method in the form of financial reports, general ledger, and journal vouchers. The data analysis method used is a quantitative method. Based on the results and discussion, the authors conclude that there are 6 items that can be sampled with the number of each item being 1 transaction with an interval of Rp. 218,963.943.
Audit Pada Akun Penjualan Real Estate PT RAI
Authors: Al Ichlas Raa’fiuddin , Dewi Anita Kusuma , Damayanti Damayanti
Published: June 2023

PT RAI is a property company based in Jakarta.  Sales are the main activity of the company to increase revenue, the source of revenue comes from the sale of real estate.  There are constraints in recording sales that resulted in misstatements in 2019, this change occurred because the company could not fully acknowledge sales because there were sales that were not recognized by PSAK 72. The purpose of this writing is to know the audit process and the results of the audit of real estate sales accounts at PT RAI.   The source of data drafting this scientific work is secondary data with the method of data collection is a method of documentation and the analysis method used is quantitative descriptive. This article discusses the audit process of sales accounts that have been established by KAP TRR, based on the sales audit process conducted, the author notices some errors in the recognition of sales accounts.  In the final stages of examination conducted correction journal related to these errors.  Based on the discussion of this scientific work and the audit process that has been conducted at PT RAI, it can be concluded that the audit process on the sales account that has been done is sufficient. Audit adjustments have been made on the results of audit findings related to misstatements on sales accounts, then on the sales account there are no other material misstatements.
Perhitungan Pajak Penghasilan atas Usaha Katering (Studi Pada Katering SR)
Authors: Sabella Sanie , Dewi Dian Nirmala , Asliana Endang
Published: June 2023

SR catering is a food and beverage provider that is equipped with equipment and equipment for the manufacturing, storage, and presentation process in accordance with the location of the order. In 2018, the Government issued Government Regulation No. 23 of 2018 on the change of the tax rate which was originally 1% to 0.5%. This writing aims to explain the implementation of tax obligations on SR Catering suggested by the Tax Consultant Office Z. The data used is in the form of sales recapitulation for the period january 2019, a certificate of Government Regulation No. 23 of 2018, Annual Tax Return, and proof of deposit. The analytical method used this final task is a qualitative descriptive method. The results of this writing show that SR Catering is subject to the tax rules of Government Regulation No. 23 of 2018 where SR Catering has a certificate stating that SR Catering has a certain gross circulation and is subject to Final Income Tax at a rate of 0.5% and in the implementation of its virginity SR Catering performs calculations, deposits, and reporting that has been in accordance with the government regulations.
Pengaruh Good Corporate Governance dan Pengungkapan Corporate Social Responsibility terhadap Penerimaan Pajak
Authors: Wulandari Wahyu , Setiawan Benny
Published: June 2023

The purpose of this study was to determine the relationship between Good Corporate Governance and Corporate Social Responsibility on tax revenue. In this study, three control variables were used, namely firm size, profitability, and leverage. The data used in this study were the financial statements of companies listed in Indonesia Stock Exchange (BEI) in the period of 2015 to 2019, which were 53 companies or equivalent to 265 observational data. The results of this study indicate that: (1) the proportion of independent commissioner board as a proxy for GCG has no significant effect on tax revenue; (2) managerial ownership as a proxy for GCG has no significant effect on tax revenue; and (3) CSR disclosure has a significant effect on tax revenue.
Pengaruh Profitabilitas, Intensitas Aset Tetap, dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI Tahun 2017-2019
Authors: Afriyan Oky , Nurmala Nurmala , Wijaya Lihan Rini Puspo
Published: June 2023

The purpose of this study was to examine the effects of profitability, intensity of fixed assets, and leverage on tax avoidance by focusing on manufacturing companies registered in Indonesia Stock Exchange in the period of 2017 – 2019. Tax avoidance was a dependent variable, while profitability, fixed assets, and leverage were independent variables. The sampling method used was purposive sampling with a sample of 54 companies with the observation period of three years in a row to produce a total of 162 samples. The analysis technique used in this research was multiple linear regression analysis. Data were analyzed using SPSS 25. The results of this study indicate that profitability has an effect on tax avoidance; intensity of fixed assets has an effect on tax avoidance, and leverage has an effect on tax avoidance.
Analisis Faktor-Faktor Yang Berpengaruh Pada Penghindaran Pajak
Authors: Oktaviana Rizky , Wijaya Lihan Rini Puspo , Dewi Dian Nirmala
Published: June 2023

The purpose of this study is to find out the factors influencing Tax Avoidance such as Capital Intensity, Firm Size, Leverage, Return On Assets (ROA), and Sales Growth. The population of this study includes all manufacturing companies in various sectors listed on the Indonesia Stock Exchange (IDX). By using purposive sampling technique with predetermined criteria, there are 50 companies as samples during 2017-2019. All of data required are obtained from IDX website. Multiple regression analysis is run with tax avoidance as the dependent variable, while capital intensity, firm size, leverage, return on assets (ROA), and sales growth as independent variables. The results of the test show that return on assets (ROA) had an effect on tax avoidance, while capital intensity, firm size, leverage, and sales growth had no effect on tax avoidance.
Functional polythioamides derived from thiocarbonyl fluoride
Authors: Xiang Haonan , Wang Jieping , Guo Zihao , Chen Yucong , Jiang Beihan , Ye Sitao , Yi Wenbin
Published: June 2023

Polythioamide is a unique type of sulfur-containing polymers with advanced functionalities. However, current synthetic approaches based on elemental sulfur, which could easily react with unsaturated functional groups, restrict the choice of substrates. Inspired by the highly efficient sulfur-fluoride exchange(SuFEx) polymerization through discrete hubs, we here report a novel and general method for the synthesis of polythioamides from diboronic acids, secondary diamines, and thiocarbonyl fluoride as the connective hub. Well-defined structures, including previously inaccessible unsaturated substrates, were realized with a narrow polydispersity. The polythioamides can efficiently and selectively bind to metal ions and were applied in precious metal recovery. Further development results in PdII-crosslinked single-chain nanoparticles acting as a recyclable homogeneous catalyst, demonstrating promising applications of these unprecedented polythioamides. We anticipate that thiocarbonyl fluoride could be a powerful hub for the challenging synthesis of sulfur-containing polymers.
The catalytic effects of active site conformational change in the allosteric activation of imidazole glycerol phosphate synthase
Authors: Klem Heidi , Alegre-Requena Juan V. , Paton Robert S.
Published: June 2023

Imidazole glycerol phosphate synthase (IGPS) is a heterodimeric class-I glutamine amidotransferase (GAT) that hydrolyzes glutamine. Ammonia is produced and transferred to a second active site where it reacts with N1-(5'- phosphoribosyl)-formimino-5-aminoimidazole-4 carboxamide ribonucleotide (PrFAR) to form precursors to purine and histidine biosynthesis. Binding of PrFAR over 25 Å away from the active site increases glutaminase efficiency by ~4500-fold, primarily altering the glutamine turnover number. IGPS has been the focus of many studies on allosteric communication; however, atomic details for how the glutamine hydrolysis rate increases in the presence of PrFAR are lacking. We present a density functional theory study on 237-atom active site cluster models of IGPS based on crystallized structures representing the inactive and allosterically-active conformations and investigate the multistep reaction leading to thioester formation and ammonia production. The proposed mechanism is supported by similar, well-studied enzyme mechanisms, and the corresponding energy profile is consistent with steady-state kinetic studies of PrFAR+IGPS. Additional active site models are constructed to examine the relationship between active site structural change and transition state stabilization via energy decomposition schemes. The results reveal that the inactive IGPS conformation does not provide an adequately formed oxyanion hole structure and that repositioning of the oxyanion strand relative to the substrate is vital for a catalysis-competent oxyanion hole, with or without the hVal51 dihedral flip. These findings are valuable for future endeavors in modeling the IGPS allosteric mechanism by providing insight into the atomistic changes required for rate enhancement that can inform suitable reaction coordinates for subsequent investigations.
Peran United States Agency for International Development (USAID) terhadap Kudeta Militer Myanmar
Authors: Yunus Amanda Khairunissa , Zani Nindya Raihan , Aisya Rihhadatul , Santika Reza , Pesliko Sonia
Published: June 2023

ABSTRAK

Myanmar telah mengalami krisis demokrasi dan menghadapi kekerasan perampasan hak-hak kemanusiaan oleh junta militer. Konflik antara pihak militer dan kemenangan partai Aung San Suu Kyi yaitu partai NLD (National League for Democracy) menyebabkan Myanmar mengalami kudeta sejak februari 2021[1]. Urgensi HAM dari permasalahan Myanmar tersebut menyebabkan lembaga-lembaga internasional dan sejumlah negara seperti Amerika Serikat turut membantu Myanmar dalam menyelesaikan masalahnya baik memberikan bantuan dana maupun bantuan pembangunan pemerintahan lainnya untuk Myanmar, melalui lembaganya USAID (United States Agency for International Development) [2]. Adanya peran USAID terhadap Myanmar menandakan adanya hal yang mendorong bantuan AS terhadap Myanmar yang memunculkan pertanyaan; apa kepentingan AS melalui USAID dalam membantu Myanmar, apa saja tindakan AS sebelum-sesudah kudeta Myanmar terjadi terutama di era Joe Biden, dan apa saja upaya dan pengaruh USAID dalam mewujudkan kepentigannya di Myanmar. Yang mana pertanyaan-pertanyaan itu akan dijawab dalam tulisan ini dengan pendekatan historis berdasarkan teori liberalism.

Kata kunci: Kudeta Militer, Liberalisme, Myanmar, USAID

 

[1] Cuddy, B. A, “Myanmar coup: What is happening and why?,” BBC News,  April 1, 2021, https://www.bbc.com/news/world-asia-55902070.

[2] “U.S. Relations With Burma,” United States Department of State, June 3, 2021, https://www.state.gov/u-s-relations-with-burma/.
Las ciudades genéricas chinas y sus futuros urbanos
Authors: Lau Sunnie Sing-Yeung , González Martínez Paula
Published: June 2023

A pesar del hecho de que el crecimiento urbano de China ha sido ampliamente estudiado y discutido durante décadas, este texto pretende ofrecer una visión más específica y reciente de la situación actual. Desde las experiencias arquitectónicas de Hong Kong y Mainland, estando completamente involucrados en los casos que vamos a describir a continuación e intentando evitar generalizaciones, nuestra intención es redefinir una realidad reiterada y las implicaciones que puede acarrear en un futuro cercano, teniendo en cuenta dos peligros fundamentales: 1. Las nuevas ciudades se convierten en genéricas sin un adecuado proceso de asimilación que tenga en cuenta el lugar y la identidad cultural; 2. La construcción de un desarrollo a gran escala pierde adaptabilidad para asumir cambios en programas desde hace tiempo obsoletos.
El concurso de ideas de 1969 para la remodelación urbanística del centro antiguo de Zaragoza
Authors: Martínez Litago Elena
Published: June 2023

Ha sido a lo largo del siglo XX cuando la zona conocida como “El Tubo” y sus aledaños, zona de calles de trazado quebrado e irregular, ha tenido una serie de propuestas diversas para su desarrollo por parte del Ayuntamiento de Zaragoza sin que ninguna llegara a su fin.

A principios de siglo XX la ciudad de Zaragoza, en parte por su estratégica situación topográfica y territorial, adquiere importancia debido al desarrollo de múltiples industrias con un apreciable incremento de la población y con la intención de convertir la Ciudad Antigua en una “ciudad moderna”.

El 17 de abril de 1909, Antonio Fleta, alcalde del Ayuntamiento de Zaragoza, convoca un concurso público para la presentación de proyectos y ejecución de obras para la apertura de una calle, que partiendo de la del Coso, termine en la Plaza del Pilar. Se refiere a una calle que tenga por eje la prolongación  del que corresponde al Paseo de la Independencia y, por la de los Mártires, termine en la del Pilar. El objeto del concurso es la presentación  de proyectos y a la vez la ejecución  de las obras necesarias para la apertura de la calle y las edificaciones que hayan de constituirla. En el Boletín Oficial de la Provincia de Zaragoza nº 93, de fecha martes 20 de abril de 1909, se publica el Pliego de Condiciones del Concurso redactado por el arquitecto municipal Ricardo Magdalena con plazo de presentación de propuestas hasta el 22 de junio. Transcurrido el cual y ante la ausencia de propuestas, el concurso fue declarado desierto.
Un moderno ignorado: Luis Lacas
Authors: Zarza Daniel
Published: June 2023

El artículo pretende reivindicar la figura de Lacasa como ejemplo de aquellos arquitectos que nuestra particular historia ha venido ignorando, sin duda doblemente animada por su consecuente decisión de exiliarse en la Europa oriental. A pesar de su reconocido prestigio –más que ganado con el Hospital de Toledo y el Instituto de Física, ambos proyectados junto a Sánchez Arcas, o sus intervenciones en la Ciudad Universitaria con las residencias y los campos de deportes, que le sirvieron para recibir el encargo del mítico Pabellón de París de 1937 y acabar construyéndolo con Sert–, ni aquí con su frustrado retorno ni tampoco en Moscú, o después en Pekín, logró recomenzar una trayectoria que no hizo más que diluirse lentamente. Ni siquiera en el Instituto de Urbanismo de la Academia de Arquitectura de la URSS le fueron asignados más trabajos que los de traducción de revistas profesionales, desaprovechándose así su demostrada durante los años veinte y treinta capacidad de análisis en temas de arquitectura y urbanismo. Y sin embargo nos dejó una realista preocupación política y social por temas claves como el desarrollo extensivo y regulación de la actividad constructiva, la vivienda social de bajo costo, los nuevos programas de necesidades definidores de nuevas tipologías a través de desarrollo de células de habitación, bloques, los equipamientos para universidades, ocio de masas, teatros, cines, fabricas, hospitales y zonas verdes adelantándose a la contemporánea arquitectura del paisaje.
PIERRE PINON - Paris pour mémoire
Authors: Guardia Manel
Published: June 2023

PIERRE PINONParis pour mémoire. Le livre noir des destructions haussmanniennesParís, Parigramme, 2012, 575 págs. Idioma: francés
JAVIER MONCLÚS, CARLOS LABARTA, CARMEN DÍEZ, LUIS AGUSTÍN E IÑAKI BERGERA - Paisajes urbanos residenciales en la Zaragoza contemporánea
Authors: De las Rivas Sanz Juan Luis
Published: June 2023

JAVIER MONCLÚS, CARLOS LABARTA, CARMEN DÍEZ, LUIS AGUSTÍN E IÑAKI BERGERAPaisajes urbanos residenciales en la Zaragoza contemporáneaZaragoza: Prensas de la Universidad de Zaragoza, 2013, 161 págs. Idioma: español
EDUARDO DELGADO ORUSCO - Imagen y Memoria
Authors: Bergera Serrano Iñaki
Published: June 2023

EDUARDO DELGADO ORUSCOImagen y Memoria. Fondos del archivo fotográfico del Instituto Nacional de Colonización, 1939-1973Madrid: Ministerio de Agricultura, Alimentación y Medio Ambiente, 2013, 253 págs. Idioma: español
SAM LUBELL, DOUGLAS WOODS - Julius Shulman Los Angeles
Authors: Fava Nadia
Published: June 2023

SAM LUBELL, DOUGLAS WOODSJulius Shulman Los Angeles. The Birth of a Modern MetropolisNueva York: Rizzoli, 2011, 239 págs. Idioma: inglés
Las tramas del lugar. De las tramas desveladas a las tramas impuestas
Authors: Gómez García Alejandro
Published: June 2023

La proximidad entre las nomenclaturas de traza y trama sugiere la posibilidad de entender aquella como parte de esta, es decir, como fragmento, vestigio o matriz, de una posible malla geométrica específica y característica de un determinado lugar. Ya se entienda deducida a partir de determinadas preexistencias, naturales o artificiales, ya impuesta desde condiciones de partida ajenas a una situación concreta, esta trama podrá actuar como pauta reguladora del proceso de proyecto garantizando tanto la unidad del conjunto como la integración de arquitectura y lugar. A partir de una breve e intencionada reflexión sobre algunos de los proyectos más característicos en el uso de tramas como instrumento compositivo fundamental realizados en los años 50 y 60 del siglo XX, es decir coincidiendo con la época en que emerge con fuerza el concepto de mat-building en el seno de los primeros debates del Team X, este artículo esboza un posible marco de referencia, entre los conceptos de trama desvelada y trama impuesta, como ayuda para el estudio de este tipo de arquitecturas.
La domesticación del insurgente: domesticidad como operativa de combate en las guerras asimétricas
Authors: Mateo Cecilia Carolina
Published: June 2023

Si bien es cierto que la arquitectura moderna reciclaba tácticas de la Segunda Guerra Mundialen la construcción de los escenarios domésticos de posguerra como estrategia pacificadora, cabe preguntarse qué relación se establece entre las estrategias de Guerra de Cuarta Generación (4GW) - o guerras asimétricas -y los patrones de domesticidad contemporáneos. El presente artículo explorará cómo las operativas de las 4GW, ejemplificadas en la retórica mediática de la caza y captura de Osama Bin Laden, reciclan patrones de domesticidad construidos bajo las premisas del capitalismo global.Dichas construcciones mediáticasserán textos en los que leer cómo los dos rasgos propios de la 4GW adoptados por el terrorismo- el colapso del enemigo desde la retaguardia civil y el aprovechamiento de las potencialidades del oponente en beneficio propio- se reflejan en la construcción del imaginario domésticode Bin Laden, tanto desde las fuerzas estadounidenses como desde Al Qaeda. Su patrón domésticoirá cambiando desde el 11S hasta su captura y muerte el 1 de Mayo de 2011, pasando de una imagen fría, itinerante y asceta, construida por oposición al ciudadano medio americano, a la vivienda suburbana que emerge del capitalismo caliente.