bluuebunny/crossref_metadata_2025 huggingface dataset:
Implementasi Produktivitas Wakaf Pada Pemberdayaan Pesantren Daarul Qolam Binjai
Authors: Muhammad Azizi Akbar  , Yenni Samri Julianti Nasution
Published: January 2025

Waqf plays an important role and offers significant contributions in various sectors, especially in the advancement of Islamic boarding school education. The purpose of this study is to explore the implementation of productive waqf development as a means of educational empowerment at the Daarul Qolam Binjai Islamic Boarding School. The approach used in this study is qualitative descriptive. This research was conducted at the Daarul Qolam Islamic boarding school in Binjai, where data was collected through observation, interviews, and documentation, while data verification was carried out through triangulation techniques. The results of the study indicate that first, the strategy of developing productive waqf for educational empowerment at the Daarul Qolam Binjai Islamic Boarding School aims to increase the independence of the pesantren and develop human resources as business actors through various assets and programs managed by the Daarul Qolam Binjai Islamic Boarding School Waqf Agency. Second, the productive waqf mechanism is implemented through a systematic, detailed, and in accordance with legal provisions. Third, the development of productive waqf plays a crucial role in the progress and welfare of the education of students at the Daarul Qolam Binjai Islamic Boarding School. The form includes the allocation of productive waqf utilization which is prioritized on strengthening Islamic boarding schools and support for education, including the provision of logistics, infrastructure development, facilities and infrastructure, and Islamic boarding school operations, which are partly sourced from the surplus of productive waqf assets.
Analisis Kualitas Layanan Terhadap Kepuasan Pasien di RSUD Aji Batara Agung Dewa Sakti Samboja Kabupaten Kutai Kartanegara
Authors: Nasikun Ah
Published: January 2025

Penurunan kepuasan pasien yang signifikan dalam layanan rawat inap di RSUD Aji Batara Agung Dewa Sakti Samboja menjadi perhatian utama. Beberapa aspek yang diduga menjadi penyebabnya antara lain, seperti ketersediaan layanan, lama antrean, proses administrasi, kondisi fisik rumah sakit, interaksi dengan dokter, dan informasi yang diberikan kepada pasien. Faktor-faktor tersebut menunjukkan adanya celah dalam pelayanan yang berinteraksi langsung dengan pasien. Tujuan utama penelitian ini adalah untuk mencari tahu faktor-faktor dalam kualitas pelayanan yang paling berpengaruh terhadap kepuasan pasien yang dirawat di rumah sakit. Metode penelitian yang digunakan adalah survei potong lintang dengan pendekatan kuantitatif. Populasi penelitian adalah seluruh pasien rawat inap di RSUD Aji Batara Agung Dewa Sakti Samboja selama periode penelitian, yaitu sebanyak 4.156 pasien. Sampel terdiri dari 365 pasien yang dipilih menggunakan teknik purposive sampling. Data primer penelitian ini diperoleh melalui kuesioner yang telah dirancang secara khusus, sedangkan data sekunder diambil dari arsip rumah sakit. Analisis data dilakukan dalam beberapa tahap, mulai dari deskripsi data, analisis hubungan variabel, hingga analisis pengaruh variabel secara bersamaan. Temuan analisis menunjukkan bahwa aksesibilitas, lingkungan fisik, dan konsultasi dokter berhubungan signifikan dengan kepuasan pasien, sementara waktu tunggu, proses penerimaan, dan informasi kepada pasien tidak memiliki pengaruh signifikan. Di antara berbagai faktor yang dikaji, aksesibilitas terbukti menjadi faktor yang paling signifikan dalam mempengaruhi kepuasan pasien. Kesimpulannya, peningkatan aksesibilitas, kondisi lingkungan fisik, dan kualitas konsultasi dokter dapat meningkatkan kepuasan pasien rawat inap di RSUD Aji Batara Agung Dewa Sakti Samboja. Penelitian ini memberikan dasar untuk pengembangan strategi peningkatan kualitas pelayanan rumah sakit secara berkelanjutan.
Analisis Komunikasi dan Peran Keluarga dengan Kepatuhan Minum Obat pada Pasien Prolanis di Pekanbaru
Authors: Ayuningtiyas Ratih , Susanti Lasiah , Siagian Dewi Sartika
Published: January 2025

Hipertensi dan diabetes melitus tipe 2 termasuk penyakit yang umumnya berlangsung lama yaitu satu tahun atau lebih yang memerlukan perawatan medis berkelanjutan. Menurut data Sample Registration System (SRS) Indonesia tahun 2014, penyakit ini termasuk penyebab kematian tertinggi yaitu di urutan ke-3 pada diabetes melitus tipe 2 dan urutan ke-5 pada hipertensi. Pemerintah melalui Badan Penyelenggara Jaminan Sosial (BPJS) Kesehatan berupaya untuk menurunkan risiko komplikasi dan angka kematian yaitu dengan membuat sebuah Program Pengelolaan Penyakit Kronis (Prolanis) dan Pelayanan Rujuk Balik (PRB). Berdasarkan data BPJS Kesehatan Provinsi Riau Februari 2020, jumlah pasien Prolanis di Wilayah Kota Pekanbaru memiliki jumlah terbanyak di Provinsi Riau sebanyak 10.114 pasien. Untuk meningkatkan kepatuhan minum obat pasien, faktor keluarga juga turut berperan. Menurut teori model McMaster, bahwa fungsi keluarga mempengaruhi kesehatan fisik dan psikologis anggota keluarga. Keluarga dengan komunikasi yang efektif dapat membantu meningkatkan keterlibatan anggota keluarga dalam pengobatan pasien. Keluarga juga memiliki peran pengasuhan, mengidentifikasi masalah kesehatan, membuat janji perawatan kesehatan, dan menjaga kepatuhan terhadap pengobatan.  Penelitian ini bertujuan untuk menganalisis komunikasi dan peran keluarga dengan kepatuhan konsumsi minum obat pada pasien Prolanis di Wilayah Kota Pekanbaru. Penelitian ini menggunakan desain studi observasional analitik dengan cross sectional. Penelitian ini dilakukan di Wilayah Kota Pekanbaru. Teknik pengambilan sampel menggunakan cluster sampling sebanyak 108 sampel. Analisis data menggunakan uji korelasi Spearman. Hasil penelitian ditemukan adanya hubungan komunikasi dan peran keluarga dengan kepatuhan konsumsi minum obat pada pasien Prolanis di Wilayah Kota Pekanbaru dengan nilai p-value 0,006 dan  0,025. Sehingga dapat disimpulkan komunikasi dan peran keluarga berhubungan dengan kepatuhan minum obat.
ACHILLEA L. TURKUM TURLARINING SAMARQAND VILOYATI URGUT GEOBOTANIK HUDUDIDA TARQALISHI
Authors:   Sharof Rashidov nomidagi Samarqand davlat universiteti, 140104, Samarqand, Oʼzbekiston, Istamkulova M.M. , Mukumov I.U. , Keldiyarov Х.O. , Hayitov D.G‘.
Published: January 2025

Ushbu maqolada Samarqand viloyatining Urgut geobotanik hududida Achillea L. turkumiga mansub o‘simlik turlarining (Achillea millefolium L., Achillea filipendulina Lam., Achillea arabica Kotschy, Achillea santolinoides Lag) o‘sishi, rivojlanishi, tarqalishi, ekologik xususiyatlari, fitosenotik holati hamda ularning mahalliy floradagi o‘rni tahlil qilindi. Tadqiqot davomida hududning to‘rtta assotsiasiyalari, turli landshaftlar, shu jumladan tog‘li va qiyali joylarida bu turlarning ekologik moslashuvchanligi, turli fitotsenozlardagi ishtiroki o‘rganildi va olingan natijalar jadvallar asosida tahlil qilindi. Shu bilan birga, bu o‘simliklardan ajratib olingan efir moylaring kimyoviy tarkibi o‘rganilib har bir turning o‘ziga xos xususiyatlarini namoyon qiluvchi biologik faol moddalari aniqlandi. Jumladan, Achillea millefolium va Achillea arabica turlarida Ascaridol, Terpinolene va m-Cymene, Achillea santolinoides turidа esa Nerolidol va Linalool yuqori darajada topilgan. Neomenthoglycol, (+)-trans-Chrysanthenyl acetate, (+)-Borneol esa Achillea filipendulina Lam. turining o‘ziga xos asosiy moddalari hisoblanadi.
TRITIKALE NAVLARINING BIOMETRIK KO‘RSATKICHLARI
Authors:   Sharof Rashidov nomidagi Samarqand davlat universiteti, 140104, Samarqand, Oʼzbekiston, Raimqulova M.M. , Sanakulov A.L.
Published: January 2025

Ushbu maqolada Samarqand viloyati sharoitida yetishtirilgan tritikale navlarining biometrik ko‘rsatkichlari va mahsuldorligi to‘g‘risida ma’lumotlar keltirilgan. Tadqiqotlar tritikalening 4 ta: Do‘stlik, GulDU, Sardor va Prag navlarida o‘tkazildi. O‘rganilgan tritikale navlari orasida bitta boshoq ko‘rsatkichlari bo‘yicha yuqori natija GulDU va Sardor navida, 1000 dona don massasi bo‘yicha yuqori ko‘rsatkich Sardor navida kuzatildi.
Pengaruh Good Corporate Governance, Leverage, Dan Firm Size Terhadap Pengungkapan Risiko
Authors: Alryan Isra Kusnanto  , I Gusti Ketut Agung Ulupui  , Etty Gurendrawati
Published: January 2025

This research aims to determine the effect of good corporate governance, leverage,  and firm size on risk disclosure in banking companies listed on the Indonesia Stock Exchange in 2019-2021. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used purposive sampling technique and obtained 33 companies with a research period of 3 years. The analytical method used in this study is multiple linear analysis using SPSS software version 25.0. Based on the results of the research conducted, it was found that, (1) the Independent Board of Commissioners has no effect on risk disclosure, (2) the Audit Committee has a positive effect on risk disclosure, (3) Leverage has a positive effect on risk disclosure, (4) Firm Size has a positive effect on risk disclosure.
Pengaruh Perubahan Mata Uang Fungsional dan Transaksi atas Mata Uang Asing Terhadap Laporan Keuangan PT Dianta Mitra Fairindo Internasional
Authors: Muhammad Agustian Sakha  , Heni Nur Anggraeni  , Novia Amandha  , Endang Kartini Panggiarti
Published: January 2025

Accounting pays close attention to aspects of foreign currency transactions and adjustments to the functional currency that impact financial statements. PSAK 10 is the main guideline in regulating changes in foreign exchange rates and affecting businesses. A good understanding of PSAK 10, functional currency, and foreign currency transactions is crucial for business entities, especially those operating in a foreign currency economic environment. The case study used in this research is descriptive qualitative with literature review method. Research that characterizes research subjects based on emerging facts is known as descriptive qualitative research. The results of the research on the case study of PT Dianta Mitrafairindo Internasional highlighted the significant role of foreign exchange transactions in the company's operations, with management seriously implementing proper accounting processes, dealing with foreign exchange differences, and recording them thoroughly. Despite a loss in 2018, the company managed to record a profit in 2019, demonstrating its seriousness and commitment in managing foreign exchange risks. Overall, PT Dianta Mitrafairindo Internasional demonstrated accuracy, vigilance, and a strong commitment to foreign exchange-related accounting aspects in the context of its global business.
Pengaruh Akuisisi Terhadap Performa Finansial Pada Perusahaan di Bursa Efek Indonesia
Authors: Vida Indah Viratna  , Merliana Saputri  , Etik Yuliana  , Endang Kartini
Published: January 2025

The purpose of this observation is to determine the impact of acquisitions on the financial performance of companies that implement acquisition strategies listed on the IDX. To assess a company's financial performance, comparisons are usually used, including: Comparison of current assets with current debt, comparison of total debt with total assets, and comparison of net profit after tax with sales. The literature review method is applied in this observation which is carried out by reviewing the results of past observations that are in line with this topic, but there are inconsistent outcomes. Observations applied by (Utari, Asriany, and Hamid 2022) which state that in acquiring companies they must be able to assess the financial performance of target companies so that the risk of loss will be reduced. While the observations applied by (Firdaus and Dara 2020) provide information that there is no change in the company's financial performance after the acquisition, the company's financial performance remains stable between pre and post acquisition. Based on this explanation, this observation was chosen to determine the impact of acquisitions on the financial performance of companies with acquisition strategies listed on the IDX.
Analisis Perlakuan Terhadap Selisih Kurs Dan Transaksi Mata Uang Asing Pada PT Triputra Agro Persada Tbk (TAPG)
Authors: Aditya Utami Wulandari  , Shafa Inas Syahputri  , Revi Nur Aziza
Published: January 2025

This research aims to conduct research on the company PT Triputra Agro Persada Tbk (TAPG) regarding analysis of the treatment of exchange rate differences and foreign currency transactions. PT TAPG Tbk is involved in complex foreign currency transactions, including the treatment of exchange rate differences that affect the company's financial condition. This study used qualitative research methods. The method applied in collecting information and data in this research is literature study, which involves analysis of journals and books as well as related references to support the research being carried out. This research uses the PT TAPG Tbk Q1 2023 Financial Report as well as a news article from Beritasatu.com entitled “Jaga Arus kas, Triputra Agro Percepat Pembayaran Utang” as data sources. The results of this research indicate that PT TAPG Tbk can minimize the risk of changes in foreign exchange rates and provide further understanding of the complex relationship between currency exchange rates and CPO selling prices as well as risk management in company operations.
Implementasi Akuntansi Kombinasi Bisnis dan Analisis Kinerja Keuangan Sebelum dan Setelah Penerapan PSAK 22 Pada PT GoTo Gojek Tokopedia Tbk
Authors: Amanda Salwa Desfana  , Januar Arafi  , Niken Rizqi Amborowati  , Endang Kartini Panggiarti
Published: January 2025

This research explains the implementation of business combination accounting at PT GoTo Gojek Tokopedia Tbk after implementing PSAK 22, describing its impact on the company's financial performance. Through analysis of ROA, ROE and profit margin, the results show performance fluctuations after the Gojek and Tokopedia merger. Despite an increase in profit margin in 2022, ROA and ROE have decreased, bringing attention to the challenges facing the company. This research encourages companies to evaluate strategies to improve operational efficiency and maintain investor confidence. Limitations of the study involve its focus on one company and a specific time period. Recommendations for future research include involving more companies, considering specific factors that influence performance, and exploring the psychological impact of investors. The research findings provide practical and academic insight into business combination accounting and its implications for company financial performance in the era of globalization and industrial transformation.
Penerapan Strategi Lindung Nilai Pada Perusahaan Otomotif
Authors: Anna Mubarokah  , Alya Sari Khanifah  , Rosario Putri Kusumaningtyas Mba Balu  , Endang Kartini Panggiarti
Published: January 2025

The importance of hedging is manifested in an international context, multinational companies face unique challenges related to currency fluctuations and geopolitical risks. PT Astra as a leading company in Indonesia with a very diverse business portfolio, is an interesting subject to be researched related to the strategies and hedging practices applied. Hedging can be done through various financial instruments such as futures, options, swaps, and other derivative instruments.  PT Astra has successfully implemented an effective hedging strategy in dealing with risks in the automotive industry. This success is supported by the involvement of related parties, coordination between departments, and a good understanding of risk factors.
Analisis Akuisisi Perusahaan Tahun 2019: Studi Kasus Pada PT Holcim Indonesia Tbk oleh PT Semen Indonesia (Persero) Tbk
Authors: Giyan Triani Sari  , Isni Khoirunnisa  , Maharani Dara Dinanti  , Endang Kartini Panggiarti
Published: January 2025

This article was created by reviewing the acquisition case carried out by PT Semen Indonesia of PT Holcim Indonesia. The purpose of writing this article is to determine the impact of the acquisition carried out by PT Semen Indonesia. This research uses the literature review method as a research approach. The information that will be used in this research is optional, obtained not through direct insight, but through the consequences of exploration carried out by experts in the past. The results of this article illustrate that the acquisition occurred when PT Holcim, which is owned by Lafarge Holcim Ltd, clearly stated its hope of being able to sell 80.6% of its portion which was ultimately purchased by PT Semen Indonesia. The conclusion from the discussion of the article is that PT Semen Indonesia's acquisition of PT Holcim Indonesia will result in a decline in the company's financial performance and an increase in company value which occurs due to expanding production limits, increasing products and developing market share at PT Semen Indonesia.
Analisis Perlakuan Akuntansi Atas Selisih Kurs Dan Transaksi Dalam Mata Uang Asing Serta Pengaruhnya Terhadap Laporan Keuangan PT Fks Food Sejahtera
Authors: Uslifa Nurfagfira  , Arif Kurniawan  , Rio Rohman Saputra  , Endang Kartini Panggiarti
Published: January 2025

The purpose of this article is to analyze the treatment of foreign exchange differences and foreign currency transactions at PT FKS Food Sejahtera. At PT FKS Food Sejahtera, exchange rate differences and foreign currency transactions arise from overseas subsidiaries, loans, export sales, and various costs of the company's main purchases. The method used in this research is qualitative research, where PT FKS Food Sejahtera is the object of research. Information and data collection were obtained from literature studies and previous articles related to this topic, as well as PT FKS Food Sejahtera data taken from the annual report of PT FKS Food Sejahtera. The results showed that the treatment of foreign exchange differences and transactions in foreign currencies carried out by PT FKS Food Sejahtera was in accordance with the current PSAK.
Pengaruh PBV Dan DER Dengan PER Sebagai Intervening Terhadap Harga Saham Pada Perusahaan Sektor Farmasi
Authors: Hariadi Rizky Prestasi Akbar  , Mulyanto Nugroho
Published: January 2025

Analyzing the impact of PBV, DER, and PER on stock prices, including the influence of PBV and DER on PER, and the intervening role of PER in the PBV and DER dynamics, this study involves nine pharmaceutical companies listed on the Indonesia Stock Exchange, utilizing SmartPLS software. Findings indicate PBV significantly affects stock prices, whereas DER and PER show negligible impact. Both PBV and DER do not influence PER, and PER refrains from intervening in the interplay between PBV and DER concerning stock prices. Despite investor assessments prioritizing book value over indebtedness, the EPS-represented stock acquisition holds minimal influence on investor decisions, leading to PER's inconspicuous impact on stock prices. Contributions of DER and PER to stock values, implications of PBV and DER on PER, and PER's intervening role in the PBV-DER dyad have relatively small effects on stock prices. Consequently, the hypotheses, except for PBV's distinctive influence on stock valuations, are rejected in this intricate analysis.
Peran Whistleblowing System Dalam Pencegahan Kecurangan Dana Organisasi Kemahasiswaan
Authors: Nita Tri Wahyuni  , Uswatul Maghfiroh  , Arlitha Putri Anggraeni  , Selly Ishnawati Puspitasari  , Chrisant Mey Az Zahra
Published: January 2025

The aim of this research is to determine the implementation of the whystleblowing system in PTN student organizations in Central Java Province, the level of disclosure of student fund fraud cases found with the whystleblowing system, and to find out how to build an effective whystleblowing system in student organizations. This research uses primary data with qualitative analysis techniques using a descriptive approach. The implementation of the whistleblowing system in PTN student organizations in Central Java Province not only aims to detect and overcome potential ethical violations, but also to increase the trust and integrity of the entire campus community. The level of fraud revealed through the Whistleblowing System can vary, depending on factors such as the size of the institution, internal policies, and the level of awareness of organizational staff about the importance of reporting fraud. An effective whistleblowing system in the context of student organizations involves a series of strategic steps and attention to key elements that include developing a system that not only facilitates safe and anonymous reporting, but also encourages a culture of transparency, integrity and fairness among organizational members.
Analisis Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada Usaha Kedai Oblong Di Kecamatan Telanaipura
Authors: Mellya Embun Baining  , Faturahman Faturahman  , Angri Fameliani
Published: January 2025

UMKM make a significant contribution to Indonesia's economic growth. IAI released the rules for making financial reports for UMKM after realizing the important role played by UMKM. The purpose of this study is to examine how the Kedai Oblong company, one of the micro, small and medium enterprises in Jambi City, prepares its financial reports in accordance with the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). Descriptive techniques are used in the qualitative methodology of this study. This is done by examining the financial records of Kedai Oblong and applying the financial reports according to SAK EMKM. The findings of this study indicate that the financial statements of Kedai Oblong have influenced the financial statements of other companies, it's just that the reports they made have not been prepared according to the EMKM financial standards that have been in effect since January 1 2018, the application of EMKM SAK in presenting income statements has a lower difference than the calculation report made by the oblong shop. The author uses SAK EMKM in the results and discussion to prepare the presentation of financial reports at the Oblong Shop in accordance with the applicable SAK EMKM standards and rules.
Penerapan Digital Accounting dan Dampaknya terhadap Kinerja Usaha UMKM di Kecamatan Sukarame Bandar Lampung
Authors: Alya Ramadani  , Ana Nurmitasari  , Batrisya Zenara  , Dewi Amelia
Published: January 2025

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economy forward, acting as the cornerstone for inclusive and sustainable economic development. However, these enterprises face a formidable challenge in expanding their operations. While effective financial management is paramount for success, many MSME practitioners lack awareness regarding the significance of meticulous and accurate financial record-keeping. To tackle this challenge, information technology, particularly digital accounting, presents promising solutions capable of enhancing the efficiency and precision of financial reporting. This research delves into the implementation of digital accounting among MSMEs in the Sukarame district, Bandar Lampung, aiming to scrutinize its impact on business performance. Employing a qualitative approach, the study seeks to grasp the perceptions, experiences, and everyday practices of MSME practitioners concerning the utilization of digital accounting applications. Through this inquiry, it aspires to cultivate a more comprehensive and contextual understanding of the ramifications of digital accounting adoption on Lampung's MSME sector, offering pertinent insights for policy formulation and the advancement of digital accounting practices across Indonesia. Ultimately, this study aims to contribute to the body of knowledge surrounding MSMEs' integration of digital accounting, promoting sustainable growth and economic inclusivity in Indonesia.
Analisis Laporan Keuangan Pada Perusahaan Jasa PT Pengembangan Investasi Riau
Authors: Polshia Rasi , Fatmawati Nurul , Ningrum Indah Sulistia , Rodiah Siti
Published: January 2025

The purpose of this research is to find out and analyze how the percentage of completion method is applied in recognizing construction income applied by PT. Housing Development (Persero). The method used in this research is descriptive qualitative. The type of data used is primary data from interviews with the company regarding revenue recognition and secondary data in the form of PT financial data. Housing development, especially the Juanda Business Center project, Pager Hamlet, Saworatap, Kec. Gedangan, Sidoarjo Regency. The results of research carried out by the company in applying the percentage of completion method use a physical approach which is calculated based on estimates of physical progress alone without taking into account the costs that have been incurred in completing the project.
ENSURING FOOD SECURITY AMIDST CLIMATE CHANGE: COMPARATIVE ANALYSIS OF THE EUROPEAN UNION AND SOUTHEAST ASIA
Authors: Siahaan Grace Natalia Bornok
Published: January 2025

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Barriers and Opportunities for MSME Development in Indonesia: Internal and External Perspectives
Authors: Ratnaningtyas Heny , Wicaksono Haryo , Irfal Irfal
Published: January 2025

Micro, Small and Medium Enterprises (MSMEs) have a strategic role in the Indonesian economy, contributing to GDP, creating jobs and reducing poverty. However, MSMEs in Indonesia face various challenges that hinder their development, such as limited managerial skills, lack of product innovation, and limited access to financing. This research aims to identify internal and external factors that influence the development of MSMEs in Indonesia and provide recommendations to support their growth. The approach used in this research is descriptive qualitative, with data collection methods through in-depth interviews, focus group discussions (FGD), and document studies in several large cities such as Jakarta, Bandung, Yogyakarta, and Surabaya. The research results show that the main internal factors hindering the development of MSMEs are a lack of managerial skills and product innovation. Meanwhile, external factors include limited access to financing and uneven government policies. Technology and digitalization provide excellent opportunities for MSMEs to increase their competitiveness, but limited digital skills remain an obstacle. In conclusion, managerial training, product innovation, and simplifying access to financing are necessary to encourage the growth of MSMEs. The government must also improve its socialization policy and ensure its implementation is evenly distributed throughout Indonesia.
Evaluation of Environmental Management at Pulang Pisau Regional General Hospital Based on Environmental Impact Assessment Studies and Regional Development
Authors: Tidja Agustinus Richardo , Syafari Muhammad Riduansyah , Shaddiq Syahrial
Published: January 2025

This study aims to evaluate environmental management at Pulang Pisau Regional General Hospital (RSUD) within the framework of participatory development planning. The research employs a qualitative approach with a descriptive method, collecting data through interviews, observations, and documentation. Data analysis follows the Miles and Huberman model, with validation through methodological and source triangulation. The findings indicate that environmental planning and management at RSUD Pulang Pisau remain technocratic, with limited public involvement. The lack of public dialogue spaces and multi-stakeholder consultations results in low community participation in sustainable development. Implementing medical and liquid waste management policies follows national regulations but still faces challenges in resource efficiency and environmental impact monitoring. This study recommends strengthening inclusive environmental governance by establishing multi-stakeholder forums and public consultation mechanisms and enhancing community education and empowerment in environmental monitoring. Policy evaluation based on George C. Edward III's implementation theory highlights the importance of clear communication, resource availability, stakeholder commitment, and an effective bureaucratic structure in successfully implementing environmental policies. This research emphasizes that active public participation in hospital environmental management is not merely a technical aspect but also an integral part of an inclusive and sustainable development process.
First record of a second lower molar in Leopardus pardalis (Linnaeus, 1758) (Carnivora, Felidae)
Authors: Manzuetti Aldo , González Enrique
Published: January 2025

Supernumerary teeth are an uncommon feature in wild mammalian carnivores. We report a Leopardus pardalis specimen with a well-developed second lower molar in both mandibular rami. This is the first record of this tooth in this taxon, for both living and fossil specimens. The biological and evolutionary implications are discussed in addition to comparisons with other Felidae.
Anonimato e eliminativismo
Authors: Caron J.P.
Published: January 2025

Refletindo sobre a possibilidade do anonimato na música de ruído, tecemos algumas considerações com relação à tese do  eliminativismo na neurociência, qual seja, a ideia de que nossas vivências exprimíveis por vocabulário psicológico seriam redutíveis a estados psicofisiológicos do cérebro. Se a tese parece puramente teórica, ela, na verdade, aponta para a presença material de um aparato responsável pela experiência, mas que ele próprio não seja experienciável. Essa relação de condicionante externo ao conteúdo é exemplificada com obras nas quais os materiais são “anônimos” no sentido de não ser resultado da elaboração subjetiva de seus autores, mas de ilustrar um “ruído na máquina”, ou do próprio aparato. Partindo dessa consideração, o texto examina outros exemplos de possível anonimato em obras de música de ruído. 
Palavras-chave:Ruído. Anonimato. Eliminativismo. Neurociência.
AbstractReflecting on the possibility of anonymity in noise music, we make some considerations regarding the thesis of eliminativism in neuroscience, that is, the idea that our experiences expressible through psychological vocabulary would be reducible to psychophysiological states of the brain. If the thesis seems purely theoretical, it actually points to the material presence of an apparatus responsible for experience, but which itself is not experienceable. This relationship of external conditioning to the content is exemplified with works in which the materials are “anonymous” in the sense of not being the result of the subjective elaboration oftheir authors, but of illustrating “noise in the machine”, or of the apparatus itself. Based on this consideration, the text examines other examples of possible anonymity in works of noise music.
Keywords:Noise. Anonymity. Eliminativism. Neuroscience.
Sample packing: especulando futuros sônicos
Authors: Bartira
Published: January 2025

O que você está prestes a ler é um ensaio poético especulativo de musicologia que vislumbra o fim do áudio, do som organizado; as armadilhas colocadas por aqueles que acumularam poder suficiente para dominar essa disputa pelo tecido sonoro da realidade.Também propõe a prática do sample packing como forma de conexão, troca, inspiração e resistência às estéticas impostas pela indústria do entretenimento. Baseia-se em um podcast de ficção sônica de minha autoria intitulado Countryside Data Grass e se cruzacom o imaginário de uma estória especulativa de Max Alper, publicada na revista Klang.
Palavras-chave:Arte sonora. Musicologia urbana. Sampling. Social practice. Arte especulativa.
AbstractWhat you are about to read is a speculative poetic musicological essay which envisions the end of audio and organized sound as well as the traps put by those who have hoarded enough power to dominate this dispute for the sonic fabric of reality. It proposes the practice of sample packing as a form of connection, exchange, inspiration and resistance against the aesthetics imposed by the music industry. It’s based on a sonic fiction podcast made by me and which intersects with the imaginary world of a speculative entry published in the magazine Klang.
Keywords:Sound arts. Urban musicology. Sampling. Social practice. Speculative art.
Tempo de dentro e tempo de fora da música eletrônica
Authors: Damião André
Published: January 2025

O presente artigo explora a interseção entre a criação musical eletrônica e seu contexto histórico, cultural e tecnológico no Brasil mediante breve análise da obra Ballet Lissajous, criada em 1974 por Aluizio Arcela e José Parrot Bastos no Laboratório de Engenharia Elétrica da PUC-Rio. O trabalho é contextualizado em momento de restrições tecnológicas e políticas durante a ditadura militar, o que moldou os rumos da pesquisa em música eletrônica no país em geral. A partir desse ponto, investiga-se a evolução das pesquisas de Arcela, que resultaram no teorema das Árvores-de-Tempo. O artigo faz uso das teorias temporais de Fernand Braudel e Reinhart Koselleck para abordar a complexidade das diferentes temporalidades envolvidas na criação musical eletrônica e em sua inserção no panorama histórico mais amplo, para assim refletir sobre o tempo interno da música e sua relação com o tempo histórico.
Palavras-chave: Música eletrônica. História da música eletroacústica. Temporalidade. Computação & Música.
AbstractThis article explores the intersection of electronic music creation and its historical, cultural, and technological context in Brazil through a brief analysis of the Ballet Lissajous (1974), created by Aluizio Arcela and José Parrot Bastos at the Electrical Engineering Laboratory of PUC-Rio. The work is situated within a period of technological and political restrictions during Brazil's military dictatorship, which shaped the direction of electronic music research in the country. The article examines the evolution of Arcela's research, culminating in the Time Trees theorem. By drawing on the temporal theories of Fernand Braudel and Reinhart Koselleck, the article addresses the complexity of the multiple temporalities involved in electronic music creation and its broader historical context, reflecting on the internal time of music and its relation to historical time.
Keywords:Electronic music. History of electroacoustic music. Temporality. Computer music.
Faixas Sonoras/ Sound Tracks
Authors: Mureb Gabriela , Torres Gustavo
Published: January 2025

Como parte do dossiê Arte sonora para além da arte sonora, Gabriela Mureb e Gustavo Torres reuniram peças sonoras de 16 artistas.
FAIXAS SONORAS/ SOUNDTRACKS
Órfão, de Cássia Siqueira; acompanhada de textos de Leandra Lambert e J.P-Caron
Devoção, de Carla Boregas
DEDO/Tunga, de DEDO
Primeiro ruído, de Mbé
Tantão + Zbigniew Karkowski ao vivo no Plano B, de Tantão
PROXIKIMEN, de Letricia
Quando estátuas falam, de Quasicrystal
Tokyo shitamachi: Tatekawa, de Paulo Dantas
Em extinção, de Rayra Pereira da Costa
O grande acordo nacional, de Yuri Bruscky
Silêncios 1a e 1b, de Henrique Iwao
Gatilho, de Gustavo Paim
High Fi, de Bella Comsom
Markito Campello Fake Flangro Trio ao vivo na Garagem Beleza, de Marcos Campello
Ao meio do caminho, de Thelmo Cristovam
Fracasso, de Pontogor 
 https://soundcloud.com/arte-ensaios_revista-ppgav-eba-ufrj
Máquinas de desejo e risco aparecem e se dissipam: entrevista com Chelpa Ferro
Authors: Chelpa Ferro (Sergio Mekler, Barrão, Luiz Zerbini)  , Flores Livia , De Oliveira Dinah , Leal André , Oliveira Bernardo , Mureb Gabriela , Cabelo
Published: January 2025

Nesta entrevista realizada via zoom em 18 de setembro de 2024, os membros do Chelpa Ferro, Sergio Mekler, Barrão e Luiz Zerbini, falam sobre os momentos e impulsos que originaram o coletivo no memorável CEP 20.000, em diálogo com suas trajetórias e com o desejo de fazer música. Os artistas refletem a partir de suas práticas experimentais discorrendo sobre as operatórias de investigação em diversas mídias, música eletrônica, esculturas tecnológicas, instalações e performances, sempre realizadas com a implicação afetiva de amigos e colaboradores. Comemoramos os 30 anos do Chelpa Ferro no cenário artístico da arte contemporânea, inspirados pela habilidade de invenção que emerge quando as pessoas estão juntas.
Palavras-chave:Experiências sonoras. Música eletrônica. Instalação. Hibridismos. Práticas coletivas.
AbstractIn this interview conducted via Zoom on September 18, 2024, Chelpa Ferro members Sergio Mekler, Barrão and Luiz Zerbini talk about the moments and impulses that gave rise to the collective in the memorable CEP 20,000, in dialogue with their trajectories and with the desire to make music. The artists reflect on their experimental practices, discussing the operations of investigation in different media, electronic music, technological sculptures, installations and performances, always carried out with the affective involvement of friends and collaborators. We celebrate Chelpa Ferro’s 30 years in the artistic scene of contemporary art, inspired by the ability for invention that emerges when people are together.
Keywords:Sound experiences. Electronic music. Installation. Hybridisms. Collective practices.
Inteligência artificial nos museus: novas possibilidades para a pesquisa de acervos
Authors: Murari Victor Tuon
Published: January 2025

Este artigo tem como objetivo introduzir profissionais de museus nas novas possibilidades de pesquisa de acervo impulsionadas pela inteligência artificial. Para isso, faz breve introdução sobre conceitos-chave, como inteligência artificial, machine learning, deep learning, big data. Em seguida, trata das possibilidades de pesquisa e, por fim, apresenta alguns exemplos de instituições que jáincorporaram, de algum modo, os novos modelos inteligentes.
Palavras-chave: Pesquisa em acervo. Inteligência artificial. Aprendizado das máquinas. Big data. Aprendizado profundo.
AbstractThis article aims to introduce museum professionals to new possibilities for collection research driven by artificial intelligence. To do this, it gives a brief introduction to key concepts, such as artificial intelligence, machine learning, deep learning, big data. Next, it discusses research possibilities and, finally, it presents some examples of institutions that have already incorporated, in someway, the new intelligent models.
Keywords: Collection research. Artificial intelligence. Machine learning. Big data. Deep learning.
Há mais histórias a escrever e explorar do que permitem as narrativas oficiais e os cânones: entrevista com Griselda Pollock
Authors: Pollock Griselda , Oliveira Claudia , Pequeno Fernanda
Published: January 2025

Realizada por e-mail entre maio e outubro de 2023, a entrevista versa sobre a trajetória intelectual da autora, abordando os conceitos-chave de seu pensamento e os desdobramentos recentes de sua pesquisa. Também são discutidos o campo da históriada arte, as contribuições das lutas e teorias feministas para crítica dos cânones, bem como metodologias disponíveis para enfrentamento do campo histórico e artístico-cultural, a partir de marcadores étnicos, religiosos, de gênero, raça, classe, sexualidade etc. Atuando no Reino Unido, Pollock é autora de mais de 20 livros que articulam história da arte e feminismos, sendo considerada a maior historiadora da arte feminista da atualidade.
Palavras-chave: Mulheres artistas. Feminismos. Intervenções feministas. Histórias da arte.
AbstractThe interview, via email between May and October 2023, focuses on the author’s intellectual trajectory, addressing the key concepts of her thinking and the recent developments in her research. The field of art history, contributions of feminist struggles and theories to criticizing canons are also discussed, as well as available methodologies confronting the historical and artistic-cultural field, based on ethnic, religious, gender, race, class, sexuality, etc. Working in the United Kingdom, Pollock is the author of more than 20 books that, linking art history and feminism, is considered to be today’s leading feminist art historian.
Keywords: Women artists. Feminisms. Feminist interventions. Art histories.
Topologias da escuta: como tocar as costas do céu com a boca do rio
Authors: Emerich Ana Paula Ferrari
Published: January 2025

Este texto, construído a partir de palavras, fotografias e composição sonora com arquivos, busca investigar questões relacionadas à escuta e aos parâmetros de uma escrita de artista. Desenvolve conceitos-chave como topologias da escuta e sound-specific, com base em vocabulário de campo e afinidades conceituais.Utiliza procedimentos de montagem para propor articulações poéticas e críticas dentro do território das imagens, das políticas ambientais, das práticas de arquivo, das tecnologias orgânicas e da arte contemporânea.
Palavras-chave:Som. Escuta. Imagem. Escrita.
AbstractThis text, constructed through words, photographs, and sound compositions with archival material, seeks to investigate questions related to listening and the parameters of an artist’s writing. It develops key concepts such as topologies of listening and sound-specific, based on field vocabulary and conceptual affinities.Using montage techniques, it proposes poetic and critical articulations within the realms of images, environmental policies, archival practices, organic technologies, and contemporary art.
Keywords:Sound. Listening. Image. Writing.
Praça(s) aos nomes sem corpos
Authors: Do Nascimento Elilson Gomes
Published: January 2025

Este ensaio reúne, em formato de textos transcritos, os cinco áudios que compuseram a instalação sonora Praça aos nomes sem corpos, integrante da exposição Contar o tempo, realizada em 2022 no Centro Maria Antônia da Universidade de São Paulo. A instalação, que ocupou um vão entre prédios denominado Praça sem Nome, era formada por uma placa de material reflexivo e cinco bancos em semicírculo, cada um contendo uma caixa de som acoplada. Nos áudios, textos escritos e gravados em espaços públicos de São Paulo sobre episódios da ditadura brasileira (1964-1985) ou desaparecidos políticos. Precedendo os textos, o ensaio é introduzido por algumas reflexões sobre memória, arte e política; além de proposições que nortearam a curadoria da referida exposição e a ideia de um “pensamento sonoro e político”, delineada pelo artista e teórico do som Brandon Labelle.
Palavras-chave:Instalação sonora. Desaparecimento político. Memória política.
AbstractThis essay presents the transcribed texts of the five audio recordings that made up the sound installation Praça aos nomes sem corpos (Square to the Names Without Bodies), part of the 2022 exhibition Contar o tempo (Telling Time) at the Centro Maria Antônia/ Universidade de São Paulo. The installation, situated in a space between buildings known as Praça sem Nome (Nameless Square), featured a reflective plaque and five semicircular benches, each equipped with a speaker. The recordings included texts that were written and recorded in public spaces across São Paulo, addressing episodes from the Brazilian dictatorship (1964-1985) or political disappearances. Preceding the texts, the essay opens with reflections on memory, art and politics; concepts that informed thecuratorship of the exhibition and introduces the idea of “sonic and political thought,” as articulated by sound artist and theorist Brandon Labelle.
Keywords:Sound installation. Political disappearance. Political memory.
Carta-convite
Authors: Mureb Gabriela , Torres Gustavo
Published: January 2025

Nosso desejo, como artistas visuais que circulam pelos terrenos das artes sonoras, e levando em consideração o escopo da revista, foi pensar a relação entre arte e som de maneira a extrapolar a ideia estrita de “arte sonora” como linguagem situada num campo contíguo às artes visuais. Dessa forma, partindo de uma proposta inicial de pensar o som como manifestação estética, convidamos artistas e autores que trabalham num campo mais alargado da arte sonora, para contribuir com este dossiê.
IQTISODIY MUTANOSIBLIKNING BUZILISH OMILLARI VA UNI ANIQLASHGA DOIR YONDASHUVLAR
Authors: Murtazayev Isabek
Published: January 2025

Iqtisodiy mutanosiblikning buzilish sabablarini o‘rganish dastlab uning makro, mikro darajadagi ko‘rsatkichlari va mezonlarini ilmiy tadqiq etishni talab etadi. Shu nuqtai nazardan ko‘plab makro darajadagi hisob-kitoblarni tahlil qiluvchi milliy iqtisodiyot mustaqil va tashkiliy jihatdan o‘zaro bog‘liq xo‘jalik yurituvchi subyektlardan iborat bo‘lib, turli mulk shakllari ko‘rinishida jamiyatdagi ijtimoiy va individual mehnat taqsimotining rivojlanishi hamda iqtisodiy manfaatlar tizimining bir-biriga mos ravishda amalga oshirilishini aks ettiradi. Agar iqtisodiy manfaatlar bir-biriga zid kelsa, iqtisodiy faollik susayadi, yalpi ichki mahsulotni ishlab chiqarish sur'atlari pasayadi, aholi daromadlari kamayadi va bu holatni mutanosiblikning buzilish alomatlari deb qarash lozim bo‘ladi.
IMPACT OF TRADE OPENNESS ON ECONOMIC GROWTH IN EMERGING MARKETS: REGIONAL AND DEVELOPMENTAL COMPARISON
Authors: Norkobilov Akobir
Published: January 2025

This study examines how trade openness impacts economic development in 20 emerging markets from 2000 to 2020. It compares countries based on trade policies, levels of openness, and economic growth outcomes. The research highlights regional differences, with Asian economies showing better results than many in Africa and Latin America. The findings suggest that trade openness can drive development when supported by strong institutions and policies tailored to each country's needs.
TANNARX BUXGALTERIYA HISOBI VA MOLIYAVIY BUXGALTERIYA HISOBINING ALOQALARI
Authors: Tashnazarova Dilfuza
Published: January 2025

Ushbu maqolada tannarx buxgalteriya hisobi va moliyaviy hisob o‘rtasidagi aloqalar, farqlar va ularning tashkilot boshqaruvidagi o‘rni tahlil qilinadi. Tannarx buxgalteriya hisobi tashkilot ichida strategik va operatsion qarorlar qabul qilish uchun ma’lumotlar taqdim etsa, moliyaviy hisob tashqi tomonlarga korxonaning moliyaviy holatini aks ettiradi. Maqolada tannarx buxgalteriya hisobi va moliyaviy hisobning foydalanuvchilari, maqsadi, yo‘nalishlari va hisobot standartlari bo‘yicha taqqoslanishi keltirilgan. Shuningdek, ularning bir-birini qanday to‘ldirishi va korxonaning umumiy samaradorligini oshirishga xizmat qilishi ochib berilgan. Maqola menejerlar, buxgalterlar va tadqiqotchilar uchun dolzarb va amaliy ahamiyatga ega.
ELEKTRON SAVDO TIZIMIDA ELEKTRON SAVDO MAYDONCHALARINING MARKETING FAOLIYATINI ILMIY-USLUBIY ASOSLARI
Authors: Turdiyeva Shohista
Published: January 2025

Ushbu maqolada elektron savdo tizimida elektron savdo maydonchalarining marketing faoliyatining ilmiy-uslubiy asoslari o‘rganilgan. Tadqiqotda bozor tendensiyalari, raqobat muhiti va zamonaviy raqamli marketing instrumentlarining ahamiyati tahlil qilingan. Shuningdek, elektron savdo maydonchalarining samaradorligini oshirish uchun yangi yondashuvlar taklif etilgan. Natijada samarali marketing strategiyasini ishlab chiqish bo‘yicha tavsiyalar berilgan.
YASHIL IQTISODIYOTGA O‘TISH SHAROITIDA TABIIY KAPITALNI JAMG‘ARISHNING MAKROIQTISODIY USULLARI
Authors: Urunbayev Saparbek
Published: January 2025

Maqolada barqaror tabiiy kapitalni makro darajada jamg‘arish yoki makroiqtisodiy usullar, avvalo, davlat tomonidan tartibga solish yo‘nalishlarida namoyon bo‘ladi. Davlat tomonidan tartibga solish tizimida qonunlar, me’yoriy-huquqiy va tashkiliy-iqtisodiy asoslar ishlab chiqish bo‘yicha taklif va tavsiyalar berilgan.
RAQAMLASHTIRISHNING XIZMAT KO‘RSATISH SOHALARINI RIVOJLANTIRISHDAGI O‘RNI
Authors: Usmonova Vasila
Published: January 2025

Mazkur maqolada raqamli iqtisodiyotning nazariy jihatlari, raqamli iqtisodiyotga xos bo‘lgan texnologik o‘zgarishlar, mamlakatimizda xizmat ko‘rsatish sohasini rivojlantirish bo‘yicha olib borilayotgan islohotlar, raqamlashtirish sohasidagi o‘zgarishlar masalalari yoritib berilgan, olib borilgan tadqiqot natijasida muallif tomonidan amaliy tavsiyalar ilgari surilgan.