bluuebunny/crossref_metadata_2025 huggingface dataset:
BAHASA BATAK TOBA SEBAGAI PEMBENTUK KARAKTER DAN PENUNJANG PEMBELAJARAN KURIKULUM 2013 DI SD N 173652 KABUPATEN TOBA
Authors: Yolanda Hanna , Sinaga Warisman
Published: May 2023

Artikel ini berjudul Bahasa Batak Toba Sebagai Pembentuk Karakter dan Penunjang Pembelajaran Kurikurum 2013 di SD 173652 Kabupaten Toba. Artikel ini bertujuan untuk menguraikan Peranan Bahasa Batak Toba Sebagai Pembentuk Karakter dan Penunjang Pembelajaran Kurikurum 2013 dan Menguraikan faktor – faktor yang mempengaruhi Bahasa Batak Toba Sebagai Pembentuk Karakter dan Penunjang Pembelajaran Kurikurum 2013 di SD 173651 Kabupaten Toba. Artikel ini menggunakan teori kognitivisme dan teori konstruktivisme. Metode yang digunakan pada penelitian artikel ini adalah metode  kualitatif. Adapun hasil yang diperoleh dalam penelitian artikel ini adalah : (1) Terdapat 12 karakter yang memiliki peran penting dalam pembentukan karakter siswa SD 173652 desa Tanjung Pasir, (2) Dalam penelitian ini ditemukan 2 peran bahasa Batak Toba sebagai penunjang pembelajaran kurikulum 2013 yang gunakan di SD 173652 Desa Tanjung Pasir, (3) Dalam penelitian ini ditemukan 2 faktor yang mempengaruhi bahasa Batak Toba sehingga memiliki peran dalam pembetukan karakter dan sebagai penunjang pembelajaran Ke 2 faktor itu adalah faktor internal dan faktor eksternal. Faktor ekternal terbagi menjadi 3 yaitu faktor  internal psikologis, faktor internal kebiasaan, faktor internal cita-cita  dan faktor eksternal juga terbagi menjadi 3 yaitu faktor keluarga, faktor lingkungan sekitar dan faktor lingkungan sekolah. Seluruh faktor diatas berpengaruh dalam memberikan peran pada bahasa Batak Toba sebagai pembentuk karate dan sebagai penunjang pembelajaran kurikulum 2013 di SD 173652 Desa Tanjung Pasir, Kecamatan Parmaksian, Kabupaten Toba
Post-Radiation Small Intestine Occlusion: A Case Report and Review of the Literature
Authors: Benjelloun Z. , Roudi S. , Errami A. Ait , Oubaha S. , Samlani Z. , Krati K.
Published: May 2023

Radiation obstruction is a serious complication of radiation enteropathy. It occurs in patients undergoing radiotherapy for gynecological or rectal cancer. Its management requires special attention to improve the survival of these patients. Based on a case who underwent surgery for cervical cancer and who presented an occlusion on stenosis of the small intestine coves, we will describe the pathophysiology of this rare entity and illustrate the value of imaging in the management of this pathology.
True Knowledge in the Bhagavad-Gītā: A Philosophical Perspective
Authors: Pegu Debojit
Published: May 2023

In this research paper, I shall attempt to discuss the perspective of Bhagavad-gītā on true knowledge. The Bhagavad-gītā is one of the essential fundamental sources of Indian philosophical understanding and spiritual realization out of three basic sources. The knowledge of Bhagavad-gītā is the supreme wisdom and superior spiritual as well as the finest philosophical realization of the Supreme Personality of Godhead, Kṛṣṇa. The wisdom of Bhagavad-gītā is revealed by the self-realized individual soul. Among the different species of life, human life is an excellent production of material nature. Human beings have the higher intelligence to understand the Absolute Truth through imperishable transcendental knowledge. Philosophical understanding of the field of activity and knower of the field of activity have constituted the true knowledge in the human intellectual and advanced human civilization. Knowledge is the intellectual power and spiritual enlightenment of human beings. The material nature is temporary and constituted by the three unseen strands. Individual souls are apart from the material universe. Instead of it, they are inseparable eternal part and parcel of the Supreme Eternal Spiritual Reality. Everything is emanating from the Absolute Truth and the Absolute Truth is realized by the different transcendentalists in three different features. As far as Bhagavad-gītā is concerned, the Absolute Truth is the Supreme Personality of the Godhead, Kṛṣṇa who has existed with the transcendental body of the Consciousness-Existence-Blissful eternally. Nothing comes from the void; everything comes from the Supreme Spiritual Perfect Eternal Personal Being.
Previously Undiagnosed Anemia and Iron Deficiency Anemia among Preschool Children at Taif City
Authors: Zaini Rana G. , Dahlawi Haytham A. , Althobaiti Maram , Al-Malki Hadeel , Moadden Fatima , Aloufi Reem A. , Harthi Maged AL , Althobaiti Saleh A. , Jimenez Joan L.
Published: May 2023

Introduction: In the Arab Gulf countries, anemia, including iron deficiency anemia )IDA(, considered one of the main public health problems. Although, the World Health Organization reported that IDA as the most common type of anemia, which made up half of all anemic cases all over the world, there were limited research performed among preschool children about anemia in Saudi Arabia. Thus, the aim of this study was to investigate the prevalence of previously undiagnosed anemia and IDA among children between 2 to 6 years old. In this study, several risk factors that might contribute to the high prevalence of anemia were assessed. Methods: The study was carried out in Taif city during the period from January 2023 to April 2023. Blood samples were collected from 200 preschool children and analyzed for hematological parameters as well as related biochemistry tests to investigate the prevalence of previously undiagnosed anemia and IDA. Results: The majority of the study participants were Saudi 99% and aged 4 to 6 years 72.5%. Most of children participants, 92.5% had normal haemoglobin (Hb) concentration and normal levels of red blood cells (RBCs) and normal hematocrit indicating their non-anemia health status. In this study, previously undiagnosed anemia were reported within 6% of children indicated by low Hb concentration, low RBC count and abnormal low hematocrit level. Out of these undiagnosed anemic children, there were 25% diagnosed with IDA. Conclusions: Since, anemia and IDA are still a public health problem among preschool children in Saudi Arabia this study suggested that the hematological blood examination should be done to students as a requirement before school which may reveal the presence of previously undiagnosed anemia and might associated with low mantle and functional performance among children. Moreover, further studies are recommended at all regions of the Kingdome to investigate the underlying related risk factors, which will provide more insight ....
Research on the Teaching Reform of Vocational Undergraduate Cooperative Education Curriculum
Authors: Xiao Meng
Published: May 2023

Germany's sound and high-level vocational education is widely regarded as the cornerstone of its growing economic and innovative capabilities. Germany's experience in vocational education has demonstrated basic patterns and provided valuable reference for other countries. Starting from the introduction of vocational education in Germany, this article explores the reform of vocational education and the student-centered concept in vocational education, and analyzes the teaching reform methods of vocational education cooperative education.
Towards A Mother-Language Based Multi-Lingual Education in Jharkhand
Authors: Pattanayak Binay
Published: May 2023

Jharkhand is a highly multi-lingual Indian state, which is home to at least 33 indigenous communities, who speak around 20 mother languages. The new state used to experience the highest dropout of children at primary level in India. The author set up a research centre on children’s languages, M-TALL Akhra. The mother-language based centre focused on research and innovation in language and education. It conducted a state wide linguistic survey, which revealed that 96 percent children in the state spoke in indigenous languages, which are very different from the school’s Hindi language. Children failed to understand the language of textbooks, teachers and examination. Hence, they left school. M-TALL Akhra developed bilingual picture dictionaries in 9 indigenous languages for children in early grades. Then ‘Bhasha Puliya’ (language bridge) with content for pre-school education was developed. The piloting enabled around 80% children to acquire desired school readiness. It led to expansion of the programme to 7,200 pre-school education centres. Finally, it was upscaled across the board with improvised contents. Then M-TALL Akhra developed culture sensitive primary textbooks in 16 indigenous languages in five scripts. These textbooks, published in 7 languages since 2016, are used by indigenous children in around a thousand schools. A second linguistic survey was conducted recently by M-TALL Akhra for the state to design a foundational literacy numeracy (FLN) roadmap for children as desired under the National Education Policy, 2022.
Strategies for Managing Technological Change: Insights from Practitioners
Authors: Pagano Rosane , Blair Garry
Published: May 2023

Technology is vital to most organisations and, hence, the ability to change this element is essential for their future success. Change will contribute to the fulfilment of customer or service user needs, via enhancement of the technological basis for these entities. An efficient and effective delivery of organisational objectives can depend on this ability to achieve successful technological change. This paper examines the change process for technology, considering the techniques for delivering change and the types of change in this sphere. The objective is to obtain an enhanced understanding of how technology can be amended in organisations and also consider the types of change identified by managers. The latter will inform the range of techniques that are recommended for use with the breadth of technologies, existing in organisations. The paper, thus, addresses this critical activity and offers insights into the practice of technology management, formulating recommendations for practice and providing a contribution to academic theory in this subject area. A review of the literature was undertaken, in order to establish the key themes in this area. An empirical study was also enacted, in the form of a survey of a sample of UK-based, current practitioners. The requirements for technological change were obtained from these managers. The data from the literature and empirical study was examined via thematic analysis. The principal themes were discerned using a grounded approach. A framework, comprising a model of the required change, was then constructed to contribute to practice and academic theory, as well as summarise this research.
From Four Horsemen to the Rule of Six: The Deconstruction of Judicial Deference
Authors: Rizzardi Keith
Published: May 2023

In its tumultuous 2022 term, the Supreme Court rebalanced the separation of powers, again. A tradition of self-restraint has evolved through case law and statutes when the judiciary reviews the actions of the other branches of government. The judiciary often accepts congressional judgments as to whether laws are necessary and proper and defers to executive agency interpretations of those congressional acts. The historical notion of judicial deference, however, earned criticism due to concerns about the potential unchecked decision-making power of unelected executive agency bureaucrats. The emerging alternative system might be worse.

History offers parallels. During the New Deal, a core group of Supreme Court justices known as the “Four Horsemen” often struck down agency actions or legislative acts, apparently based upon their views of economic policy. But during the “Switch in Time that Saved Nine” that followed, a changing majority of the Court exercised judicial restraint, upholding policy judgments by Congress and the executive agencies. The clock seemingly rewound in 2022, as a new conservative majority of justices declared statutes insufficient and struck down agency actions, embracing a logic akin to their New Deal predecessors. By deconstructing judicial deference, these justices can now impose the Rule of Six and selectively choose the applicable interpretive doctrine to achieve their personally preferred policy outcomes.

The fundamental question of American governance is “Who decides?”. In 2022, the unelected Supreme Court expanded its power over both unelected agency experts and elected officials. Inevitably, history will echo, and debates over court reforms will remerge. But for now, in our extraordinary era of emergencies, epidemics, and a climate crisis, six robed riders on horseback have appeared.
Penerapan Sekolah Lapang Iklim Operasional Di Legoksari, Kabupaten Temanggung
Authors: Mahron Hayu Nur
Published: May 2023

Kegiatan SLI (Sekolah Lapang Iklim) Operasional merupakan suatu kegiatan interaktif melalui metode Belajar sekaligus Praktek (Learning by doing) yang didasari untuk mengimplementasikan informasi iklim dalam mendukung kegiatan pertanian di Indonesia. pelaksanaannya bersifat tematik dalam mendukung penangulangan penyebaran pandemik COVID - 19 dengan media online via zoom meeting dan tatap muka (luring) dengan protokol kesehatan yang ketat. SLI ini adalah memberikan peran yang seluas luasnya kepada petani untuk mengembangkan pengetahuan yang diperoleh dari hasil pengalamannya dan memadukan dengan informasi yang diperoleh dari para pemandu dalam rangka antisipasi dampak iklim ekstrim. Pemahaman peserta mengenai materi yang disampaikan meningkat sekitar 24.4 % dibandingkan dengan sebelum mengikuti SLI. Pemahaman petani tentang pengolahan komoditas paska panen tembakau juga meningkat. Secara umum kondisi tanaman tembakau dan olahan tembakau bagus, produksi per luasan meningkat. Informasi perkiraan hujan yang disampaikan BMKG, membantu petani dapat menentukan waktu petik untuk mendapatkan daun dengan kualitas yang baik sebelum terkena hujan dan dapat menentukan waktu kapan merajang tembakau untuk memperoleh pengeringan yang optimal.
Manifestaciones de las violencias en estudiantes de la Universidad Autónoma Indígena de México
Authors: Romero Castro María del Rosario
Published: May 2023

Las manifestaciones de violencia son actitudes que están inmersas en todos los contextos en que cohabitan los seres vivos. Estas, han estado presentes a lo largo de la historia humana; por ello, los expertos han propuesto diversas formas y métodos para frenarla, sin embargo, la escalada de la violencia en todas sus manifestaciones, ha alcanzado niveles inusitados. En este sentido, los contextos universitarios no son ajenos a tal fenómeno, por ello, el objetivo de este trabajo es describir las diversas formas de violencia que se manifiestan en la Universidad Autónoma Indígena de México (UAIM), ubicada en el Estado de Sinaloa, México. Participaron en la investigación, 167 estudiantes de sexto semestre y 4 profesores de Unidad Mochicahui. La metodología aplicada tiene un enfoque mixto; los resultados se alcanzaron mediante la aplicación de una encuesta a estudiantes y de la realización de entrevistas a los coordinadores de los programas educativos. Se encontró que 76% de los estudiantes encuestados refieren que la principal forma de violencia es la verbal considerada como violencia directa; en menor media se encontraron formas de violencia cultural por discriminación y violencia estructural percibida por abuso de autoridad de profesores. Ante esto, es urgente dinamizar acciones para resolver la problemática de la violencia que padecen millones de ciudadanos de mundo. La apuesta de organismos gubernamentales y de la sociedad civil está en la educación para el desarrollo de habilidades en manejo de conflictos, prevención de violencias y para aprender a construir espacios de paz.
Educación emprendedora: un análisis bibliométrico
Authors: Aguilar-Hernández Pablo Alcides , Acosta-Tzin José Valdo
Published: May 2023

En la actualidad, la educación emprendedora se considera una solución a los desafíos económicos, sociales y políticos. Es una herramienta fundamental para el fomento del desarrollo de habilidades empresariales y de liderazgo indispensables para tener éxito en el mundo actual. Este estudio se basa en una metodología de análisis bibliométrico de la educación emprendedora en la base de datos de Scopus. Los resultados muestran que, en el año 2022, el Reino Unido fue el país que más contribuyó a la producción científica sobre educación emprendedora. El artículo más citado se titula “A Contemporary Approach to Entrepreneurship Education” y, según la Ley de Lotka, se consideran 24 autores prolíficos en la producción científica de este tema de estudio. Según la Ley de Bradford, la revista más productiva en temas de educación emprendedora es la Sustainability (Switzerland). La red de coautoría está compuesta principalmente por Wiboawo, A., Kusumojanto, D.D. y Narmaditya, B.S. La frecuencia de las palabras clave en los estudios de educación emprendedora incluyen: emprendedor, educación, educación emprendedora, estudiante, intención emprendedora, educación en emprendimiento, emprendimiento y percepción. En conclusión, los resultados demuestran que la educación emprendedora es un tema de gran interés en la comunidad científica. Además, los hallazgos sugieren que la educación emprendedora puede ser un medio efectivo para desarrollar las competencias necesarias para competir en el mercado. Por lo tanto, se recomienda que se continúe investigando en este campo para lograr una comprensión más completa y detallada.
INVESTIGATION OF TWO-SIDED SOFT IMPACTS
Authors: РАГУЛЬСКІС Казім'єрас , ПАУЛЮКАС Арвідас , ПАШКЕВІЧУС Петрас , МАСКЕЛЮНАС Римас , РАГУЛЬСКІС Лютаурас
Published: May 2023

In various engineering devices used in robotics, transport and agricultural engineering two-sided impacts take place. In this paper two-sided soft impacts are investigated.
Model of the investigated vibrating system with two-sided soft impacts is described in detail. Dynamics of the investigated system with two-sided soft impacts takes place according to the three typical regimes of motion: vibrating system is not connected with the supports, vibrating system is connected with the first support, vibrating system is connected with the second support.
Results of numerical investigations are presented in the form of graphical relationships.
Variation of displacement of the vibrating system, variation of velocity of the vibrating system, variation of displacement of the left support, variation of displacement of the right support, variation of the value of the force and variation of the quantity characterizing the regime of motion of the vibrating system as functions of time are investigated.
Investigation of steady state regimes of motion for various stiffnesses of the supports is performed. Results for several typical values of stiffnesses of the supports are presented in the paper. The obtained graphical representations enable to understand the behavior of the investigated vibrating system with two-sided soft impacts in steady state regimes of motion for various stiffnesses of the supports.
The obtained results of the performed investigation are applied in the process of design of pipe robots and other engineering devices.
Keywords: two-sided impacts, soft impacts, harmonic excitation, nonlinear dynamics, left support, right support.
INVESTIGATION OF THE FUNCTIONING OF THE TRANSPORT AND PRODUCTION SYSTEM OF A METALLURGICAL ENTERPRISE QUARRY
Authors: СЕРЕДА Борис , МУКОВСЬКА Дар’я , СЕРЕДА Дмитро
Published: May 2023

Timing of the time parameters of the technological routes of the transport and technological system of the quarry of the metallurgical enterprise was carried out. The statistical characteristics and laws of distribution of the above-mentioned parameters are determined.
In order to identify the correlations between the parameters of transport service indicators of technological routes and to identify the statistical characteristics of these parameters, the timing of the operation of rolling stock on the technological routes of the transport and production system of the quarry of the metallurgical enterprise was carried out.
The study presents the results of timing of two technological routes of the section of the transport and production system of the quarry. Timing was carried out during four working days in two shifts (from 08.00 to 20.00 and from 20.00 to 08.00).
Timing was carried out according to the following values: loading time, unloading time, driving time with a load, driving time without a load, technological and physiological idle time, number of drives.
The study was conducted using the Wialon software package.
Analyzing the obtained results, it is possible to conclude that idle vehicles before loading (unloading) cargo can occur on any shift during a work shift. This is due to the fact that during the time the car is traveling on the route, the value of the time parameters may be such that the conditions of vehicle downtime arise. In this regard, it can be concluded that the occurrence of idling vehicles on technological routes is of a probabilistic nature.
Key words: timing, distribution law, loading time, unloading time, technological downtime, technological routes, rolling stock, carrying capacity
МІСЦЕ МІЖНАРОДНИХ ТРАНСПОРТНИХ КОРИДОРІВ У ТРАНСПОРТНІЙ ГЕОГРАФІЇ
Authors: КУЦЬ Надія
Published: May 2023

Транспортна географія України вивчає транспортну інфраструктуру та її вплив на економічний розвиток країни. Вона досліджує географічне розташування транспортних мереж та їхню роль у забезпеченні зв'язку між різними регіонами країни, а також зв'язок з іншими країнами світу. Однією з найважливіших складових транспортної географії України є її географічне розташування. Україна знаходиться на перехресті міжнародних транспортних коридорів, що забезпечує її важливість у транзитній торгівлі між Європою та Азією, а забезпечує зв'язок з країнами Східної та Центральної Європи.. Також, Україна має доступ до Чорного та Азовського морів, що забезпечує її зв'язок з іншими країнами через морські шляхи.
Міжнародні транспортні коридори займають важливе місце в транспортній географії, оскільки вони є основою міжнародної торгівлі та обміну товарами між країнами. Ці коридори включають в себе дороги, залізниці, морські та повітряні шляхи, які забезпечують транспортування товарів та пасажирів через міжнародні кордони.
Загалом, міжнародні транспортні коридори відіграють важливу роль у транспортній географії, забезпечуючи зв'язок між країнами та стимулюючи економічний розвиток. Проте, необхідно враховувати вплив на довкілля та здоров'я людей, забезпечувати безпеку транспортування та розвивати інфраструктуру з урахуванням цих факторів.
Ключові слова: транспортна географія, міжнародні транспортні коридори, товари, пасажири, транспортування, економічний розвиток, транзит, довкілля.
ЕКСПЕРИМЕНТАЛЬНЕ ДОСЛІДЖЕННЯ МОМЕНТУ ІНЕРЦІЇ ДВИГУНА ЛЕГКОВОГО АВТОМОБІЛЯ НА РОЛИКОВОМУ СТЕНДІ
Authors: МАРМУТ Ігор , ЗУЄВ Володимир
Published: May 2023

У статті розглянуті результати експериментальних досліджень моменту інерції двигуна легкового автомобіля. Також обчислені сповільнення у системі «автомобіль-стенд» при різних станах трансмісії.
Контроль і діагностування технічного стану рухомого складу автотранспорту з точки зору безпеки руху є однією з найважливіших проблем. Особливо важливий цей контроль для систем, технічний стан яких впливає на безпеку руху, а також силового агрегату в режимі тягових випробувань. Зарубіжний і вітчизняний досвід свідчить про ефективність інструментального контролю. До діагностичного обладнання відносяться роликові стенди, на яких можна здійснювати перевірку гальмівних і тягових властивостей автомобілів.
Як показують багато досліджень, зокрема, що проводилися на кафедрі технічної експлуатації і сервісу автомобілів ХНАДУ (ХАДІ), інерційні стенди дають більш достовірну інформацію про технічний стан автомобіля (дозволяють відтворити реальні швидкісні і теплові режими роботи). Для нормування та визначення діагностичних параметрів при перевірці автомобіля на роликовому стенді необхідно знати приведені маси (або приведені моменти інерції) коліс, трансмісії та двигуна.
Для цього експериментально визначено момент інерції двигуна автомобіля конкретної моделі за трьома вибігами на стенді з включеним зчепленням. Також визначено сповільнення вибігу двигуна, від'єднаного від трансмісії В якості експериментального об'єкту було вибрано автомобіль Skoda Octavia з двигуном об’ємом 1,8 л. Сповільнення визначалося чисельним диференціюванням отриманих значень швидкості на ділянках вибігів.
Попередня оцінка показала, що запропонований метод визначення моменту інерції обертових частин автомобіля, включаючи двигун, може бути використаний для практичного застосування. Отримані результати не суперечать даним інших дослідників та досить близькі до їх значень. Запропонований метод дає результати, що не виходять за межі значень, одержуваних більш точними методами і може бути рекомендований для оцінки моменту інерції автомобільного двигуна за відсутності надійних даних.
Ключові слова: момент інерції, трансмісія, двигун, роликовий стенд, інерційна маса, вибіг, сповільнення системи «автомобіль-стенд».
PENGARUH NON PERFORMING LOAN TERHADAP RETURN ON ASSET (Survey pada PT Bank Negara Indonesia (Persero) Tbk)
Authors: Rosyadi Agi , Yuniasih Yuyun
Published: May 2023

ABSTRACTThe purpose of this study was to determine and analyze Non-Performing Loans and Returns on Assets and the magnitude of the influence of Non-Performing Loans on Return On Assets at PT Bank Negara Indonesia (Persero) Tbk period 2007-2017. The research approach uses a quantitative approach with explanatory methods. The sampling technique uses purposive sampling with time series analysis using secondary data, namely the financial statements of PT Bank Negara Indonesia (Persero) Tbk for the period 2007-2017. The statistical analysis technique used is simple linear regression through the classical assumption test. The results showed the relationship between variables having closeness with a very low level of relationship. Based on the analysis, the condition of Non-Performing Loans and Returns on Assets in PT Bank Negara Indonesia (Persero) Tbk 2007-2017 period tends to fluctuate. The amount of contribution of the influence of Non Performing Loans on Return On Assets at PT BNI (Persero) Tbk amounted to 37.30%. From the results of hypothesis testing it can be concluded that there is no significant influence of Non Performing Loans on Return On Assets at PT BNI (Persero) Tbk for the period 2007-2017.Keywords: non performing loan; retun on asset.ABSTRAKTujuan penelitian ini adalah untuk mengetahui dan menganalisis Non Performing Loan dan Retun on Asset serta besarnya pengaruh Non Performing Loan terhadap Return On Asset pada PT Bank Negara Indonesia (Persero) Tbk periode 2007-2017. Pendekatan penelitian menggunakan pendekatan kuantitatif dengan metode eksplanatory. Teknik pengambilan sampel menggunakan purposive sampling dengan analisis time series menggunakan data sekunder yaitu laporan  keuangan PT Bank Negara Indonesia (Persero) Tbk periode 2007-2017. Teknik analisis statistik yang digunakan adalah regresi linier sederhana dengan melalui uji asumsi klasik. Hasil penelitian menunjukkan hubungan antara variabel memeliki keeratan dengan tingkat hubungan yang sangat rendah. Berdasarkan hasil analisis, kondisiNon Performing Loan dan Retun on Asset pada PT Bank Negara Indonesia (Persero) Tbk Periode 2007-2017 cenderung mengalami fluktuatif. Besarnya kontribusi pengaruh Non Performing Loan terhadap Return On Asset pada PT BNI (Persero) Tbk sebesar 37.30%. Dari hasil pengujian hipotesis dapat disimpulkan bahwa tidak terdapat pengaruh signifikan Non Performing Loan terhadap Return On Asset pada PT BNI (Persero) Tbk periode 2007-2017. Kata Kunci: non performing loan; retun on asset.
DETERMINAN PENGHINDARAN PAJAK
Authors: Sulistyawati Ardiani Ika , Setiawan Ferry Agus , Santoso Aprih
Published: May 2023

ABSTRACTThis study aims to analyze the effect of Accounting Conservatism, Audit Committees, Board of Commissioners and Company Size on Tax Avoidance (Empirical Study of Manufacturing Companies in the Pharmaceutical Sub Sector Listed on the Indonesia Stock Exchange Period 2013-2018) partially or simultaneously. This research was conducted because there are inconsistent results from previous studies.The population in this study were 10 companies included in the manufacturing sector Pharmaceutical Sub-Sector Listed on the Indonesia Stock Exchange Period 2013-2018). The method of determining the sample is done by the method of purposive sampling, and based on predetermined criteria, a total sample of 6 company samples was obtained during the 2013-2018 period. This research uses a quantitative approach and the analysis technique used is multiple linear regression analysis.The results of the research partially showed that the size of the company and the independent board of commissioners had an influence on tax avoidance, whereas accounting conservatism and the Audit Committee had no influence on tax avoidance. The results of the study simultaneously showed that the variables of accounting conservatism, audit committees, independent board of commissioners, and company size influenced the tax avoidance together.Keywords: tax; accounting; conservatism; commissioners. ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh konservatisme akuntansi, komite audit, dewan komisaris dan ukuran perusahaan terhadap penghindaran pajak (Studi empiris pada Perusahaan Manufaktur Sub Sektor Farmasi Terdaftar di Bursa Efek Indonesia Periode 2013-2018) secara parsial maupun simultan. penelitian ini dilakukan karena terdapat ketidakkonsistenan hasil dari penelitian terdahulu. Populasi dalam penelitian ini adalah 10 perusahaan yang termasuk dalam sektor manufaktur Sub Sektor Farmasi Terdaftar Di Bursa Efek Indonesia Periode 2013-2018). Metode penentuan sampel dilakukan dengan metode purposive sampling, dan berdasarkan kriteria yang telah ditentukan maka didapatkan jumlah sampel  sebanyak 6 sampel perusahaan selama periode 2013-2018. Penelitian ini menggunakan pendekatan kuantitatif dan teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian secara parsial menunjukkan bahwa ukuran perusahaan dan dewan komisaris independen memiliki pengaruh terhadap penghindaran pajak, sedangkan konservatisme akuntansi dan komite audit tidak memiliki pengaruh terhadap penghindaran pajak. Hasil penelitian secara simultan menunjukkan bahwa variabel konservatisme akuntansi, komite audit, dewan komisaris independen, dan ukuran perusahaan berpengaruh terhadap penghindaran pajak secara bersama-sama.Kata Kunci: pajak; konservatisme; akuntansi; komisaris.
PENERAPAN INTELLECTUAL CAPITAL SEKTOR PERBANKAN DAN SEKTOR KONSUMSI
Authors: Kusuma Deni Wahyu , Manurung Muhammad Rizqi Alriansyah , Sundari Sundari
Published: May 2023

ABSTRACTThe purpose of this study is to examine the effect of intellectual capital on the financial performance of banking and consumption companies listed on the Indonesia Stock Exchange for the period 2019. The total population observed during this study was 82 banking and consumption companies. The sample was determined by purposive sampling, quantitative data analysis techniques using statistical tools with multiple linearity. Intellectual capital is measured using the pulic model, while financial performance uses the ratio of Return on Assets (ROA). The results showed that the intellectual capital variable had no effect on the company projected by the profitability ratio (ROA) in banking companies and consumption sector companies.Keywords: intellectual capital; return on assets. ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh modal intelektual terhadap kinerja keuangan perusahaan perbankan dan konsumsi yang terdaftar di Bursa Efek Indonesia periode 2019. Jumlah populasi yang diamati selama penelitian ini adalah 82 perusahaan perbankan dan konsumsi. Sampel ditentukan dengan purposive sampling, teknik analisis data kuantitatif menggunakan alat statistik dengan regresi linier berganda. Modal intelektual diukur dengan model pulic, sedangkan kinerja keuangan menggunakan rasio Return on Assets (ROA). Hasil penelitian menunjukkan bahwa variabel intellectual capital tidak memiliki pengaruh kepada kinerja perusahaan yang diproyeksikan dengan rasio profitabilitas (ROA) pada perusahaan perbankan dan perusahaan sektor konsumsi.Kata Kunci: modal intelektual; return on assets
PENGARUH PEMAHAMAN WAJIB PAJAK ATAS PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Pelaku Sentra Industri Kecil Dan Menengah Kota Tasikmalaya)
Authors: Andriani R. Neneng , Wahid Nisa Noor
Published: May 2023

ABSTRAKPenelitian ini dilakukan untuk mengetahui pengaruh Pemahaman atas Peraturan Pemerintah No 46 Tahun 2013 terhadap Kepatuhan Wajib pajak pelaku sentra industry kecil dan menengah Kota Tasikmalaya. Metode Penelitian yang digunakan adalah metode deskriptif analisis dengan pendekatan survey. Populasi dalam penelitian ini adalah Wajib pajak pelaku sentra industry kecil dan menengah Kota Tasikmalaya yang terdaftar di kantor Pajak  Pratama Tasikmalaya. Hasil penelitian menunjukan bahwa (1) Pemahaman wajib pajak atas peraturan pemerintah no 46 tahun 2013 pada pelaku pajak pelaku sentra industry kecil dan menengah Kota Tasikmalaya umumnya sudah termasuk pada kualifikasi cukup baik (2) Kepatuhan Wajib Pajak Pajak Pelaku Sentra Industri Kecil dan Menengah Kota Tasikmalaya umumnya sudah termasuk klasifikasi baik (3) Pemahaman atas Peraturan Pemerintah No 46 Tahun 2013berpengaruh positif dan signifikan  terhadap Kepatuhan Wajib pajak pelaku sentra industry kecil dan menengah Kota Tasikmalaya.Kata kunci: Pemahaman wajib pajak pelaku Sentra Industri Kecil Menengah Kota Tasikmlaya atas Peraturan Pemerintah No 46 Tahun 2013, Kepatuhan Wajib Pajak Pajak.
STUDI LITERATUR REVIEW UNTUK PENERAPAN GOOD CORPORATE GOVERNANCE BAGI PENGEMBANGAN ASURANSI MIKRO SYARIAH
Authors: Firmansyah Irman , Devi Abrista
Published: May 2023

Perkembangan asuransi mikro syariah di Indonesia cukup pesat dan ditandai dengan banyaknya perusahaan asuransi yang memiliki produk asuransi mikro syariah. Dukungan dari Pemerintah pun terus dilakukan melalui lembaga pengawas keuangan yaitu Otoritas Jasa Keuangan dengan mengeluarkan peraturan-peraturan mengenai asuransi mikro. Oleh karena itu penting untuk dibuat suatu formula khusus dalam rangka menjalankan tata kelola yang baik bagi asuransi mikro syariah. Studi ini bertujuan untuk menjelaskan implementasi tata kelola yang baik bagi asuransi mikro syariah. Penelitian dilakukan melalui studi literatur dengan mengumpulkan jurnal-jurnal dan buku-buku literature terkait dengan pelaksanaan tata kelola. Hasil kajian menunjukkan bahwa tata kelola yang baik bagi asuransi mikro syariah dapat didasarkan pada OECD dan peraturan Otoritas Jasa Keuangan POJK Nomor 73/POJK.05/2016 yaitu pronsip transparansi, akuntabilitas, tanggungjawab, Independensi dan Kesetaraan/Keadilan.
STUDI LITERATUR REVIEW FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN INTERNET FINANCIAL REPORTING (IFR) SEBAGAI VOLUNTARY DISCLOSURE
Authors: Marliana Rina , Almunawwaroh Medina
Published: May 2023

At this time utilizing the support of the internet and the digital world as a place for interaction and transactions has been widely applied by many people. Using the internet allows information to be disseminated throughout the world and increases the availability of financial information in particular, thereby encouraging investment. Although the phenomenon of Internet Financial Reporting (IFR) is growing, there are still many companies that have not implemented Internet Financial Reporting (IFR). The results of this study indicate that the application of Internet Financial Reporting (IFR) in a company there are factors that influence it. The purpose of this study is to describe the factors that influence the application of Internet Financial Reporting (IFR) as voluntary disclosure. The research was conducted through a literature study by collecting articles from online journals related to factors that influence the application of Internet Financial Reporting (IFR). The results of the study indicate that the factors that influence the implementation of Internet Financial Reporting (IFR) are company size, profitability, type of industry, leverage, outside ownership, systematic risk and Good Corporate Governance.
ANALISIS KINERJA REKSA DANA PENDAPATAN TETAP, REKSA DANA SAHAM, DAN REKSA DANA CAMPURAN (STUDI DI BURSA EFEK INDONESIA – BEI)
Authors: Rustendi Tedi
Published: May 2023

This study aims to determine the differentiation of the performance of fixed income mutual funds, equity mutual funds, and mix mutual funds of aspects of real returns. Studies conducted in the Indonesia Stock Exchange – IDX for longitudinal data in 2013 at the condition of macroeconomic weakened by indications the high inflation rate, followed by the increase in the BI rate, the weakening of the rupiah on the US Dollar, and the issue of debt Cailing and tapering off planned by the FED, Data were analyzed descriptively and hypothesis was tested by Kruskal Wallis k-samples. The analysis showed that the performance of equity mutual funds posted positive results and relatively higher than mix mutual fund, while fixed income mutual funds recorded a negative result but thin adrift of the two other mutual funds. However, statistically at 95% confidence interval, performance fixed income mutual funds, equity mutual funds, and mix mutual funds of aspects of the real return is not significantly different, where the average performance of the three mutual funds are under Composite Stock Price Index.Keywords: performance; mutual funds; real return. Penelitian ini bertujuan untuk mengetahui diferensiasi kinerja reksa dana pendapatan tetap, reksa dana saham, dan reksa dana campuran dari aspek return riil. Studi dilakukan di Bursa Efek Indoensia untuk data selama Tahun 2013 pada kondisi makro ekonomi yang melemah dengan indikasi tingkat inflasi yang tinggi yang diikuti dengan kenaikan BI rate, melemahnya nilai tukar rupiah terhadap US Dollar, dan adanya isu rencana debt cailingdan tapering offoleh The FED. Data dianalisis secara deskriptif dan hipotesis diuji dengan statistik uji Kruskall Wallis k samples. Hasil analisis menunjukkan bahwa kinerja reksa dana saham mencatatkan hasil positif dan relatif lebih tinggi dari reksa dana campuran, sementara reksa dana pendapatan tetap mencatat hasil negatif tetapi terpaut tipis dari kedua reksa dana lainnya. Secara statistik pada tingkat keyakinan 95% kinerja reksa dana pendapatan tetap, reksa dana saham, dan reksa dana campuran dari aspek return riil tidak berbeda signifikan.Kata Kunci: kinerja; reksa dana; return riil.
MENGUKUR KEPUASAN DAN LOYALITAS BERDASARKAN ATRIBUT TOKO PADA KEDAI KOPI DI TASIKMALAYA
Authors: Taufiq Adhitya Rahmat
Published: May 2023

The purpose of this research is to analyze the influence of store attribute to customer satisfaction and loyalty of Coffee Shop in Tasikmalaya City. This research is descriptive and empirical. Data collection techniques through the distribution of questionnaires to respondents who are customers of Coffee Shop in Tasikmalaya City by using purposive sampling technique. Analysis tool used in this research is Structural Equation Model (SEM) analysis, which is done by testing the causality model from exogenous variable that is store attribute and endogen variable that is customer satisfaction and loyalty. From 178 respondents, research can be seen that store attributes that include location, service, atmosphere and price proved to have a significant influence on customer satisfaction and loyalty. Therefore, the better the store attribute will determine the level of customer satisfaction and loyalty at the Coffee Shop in concerned. In addition, customer satisfaction is also shown to have a significant influence on loyalty, the higher a customer's satisfaction will increase his loyalty. Therefore, store attributes consisting of location, service, atmosphere and price should always be considered by conducting regular evaluation by the manager because it will be able to determine customer satisfaction and loyalty at Coffee Shop in Tasikmalaya City.Keywords:store attributes; satisfaction; loyalty. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh atribut toko terhadap kepuasan dan loyalitas pelanggan Coffee Shop di Kota Tasikmalaya. Penelitian ini bersifat deskriptif dan empiris. Teknik pengumpulan data melalui penyebaran kuesioner kepada responden yang merupakan pelanggan Coffee Shop di Kota Tasikmalaya dengan menggunakan teknik purposive sampling. Alat analisis yang digunakan dalam penelitian ini adalah analisis Structural Equation Model (SEM) dimana dilakukan pengujian model kausalitas dari variabel eksogen yaitu atribut toko dan variabel endogen yaitu kepuasan dan loyalitas pelanggan. Dari 178 responden penelitian dapat diketahui bahwa atribut toko yang meliputi lokasi, pelayanan, suasana dan harga terbukti memiliki pengaruh signifikan terhadap kepuasan dan loyalitas pelanggan. Oleh karena itu, semakin baik atribut toko akan menentukan tingkat kepuasan dan loyalitas pelanggan pada Coffee Shop yang bersangkutan. Selain itu, kepuasan pelanggan juga terbukti memiliki pengaruh signifikan terhadap loyalitas, maka semakin tinggi kepuasan seorang pelanggan akan meningkatkan loyalitasnya. Oleh karena itu, atribut toko yang terdiri dari lokasi, pelayanan, suasana dan harga harus selalu diperhatikan dengan melakukan evaluasi rutin oleh pihak pengelola karena akan dapat menentukan kepuasan dan loyalitas pelanggan pada Coffee Shop yang ada di Kota Tasikmalaya. Kata Kunci: atribut toko; kepuasan; loyalitas.
MEMBANGUN KEUNGGULAN BERSAING MELALUI INOVASI PRODUK, INOVASI PROSES, INOVASI MARKETING DAN INOVASI ORGANISASI UNTUK MENINGKATKAN KINERJA PERUSAHAAN
Authors: Bahren Beben , Ramadhani Indi , Suroso Edy
Published: May 2023

The rife number of Meatball sellers in Tasikmalaya make the business competition increased incisively. The incisive business competition requires business actors to always innovate so that their business can remain sustainable and grow. This research aims to analyze how the influence of product innovation, process innovation, marketing innovation and organizational innovation to competitive advantage and its implication to improvement of company performance. Empirical testing is done in Meatball industry in Tasikmalaya. Survey method was used in this research and the sample of this study consisted of 51 respondents. The data gathered from certain respondents by distributing questionnaires. To run the data, Structural Equation Model - Partial Least Square (SEM-PLS) method was used. Findings of this study reveal thatthe innovation activities of both product innovation, process innovation, marketing innovation and organizational innovation implemented by Bakso company in Tasikmalaya City are no longer about competitive advantage. The competitive advantages possessed by the Bakso company in Tasikmalaya City are not disrupted to the company's performance.Keywords:Product Innovation; Process Innovation; Marketing Innovation; Organizational Innovation; Competitive Advantage; Corporate Performance. Banyaknya penjual Bakso di Tasikmalaya membuat persaingan usaha meningkat tajam. Persaingan bisnis yang tajam mengharuskan pelaku usaha untuk selalu berinovasi sehingga bisnis mereka dapat tetap berkelanjutan dan berkembang. Tujuan dari penelitian ini adalah untuk menganalisis bagaimana pengaruh inovasi produk, inovasi proses, inovasi pemasaran dan inovasi organisasi terhadap keunggulan kompetitif dan implikasinya terhadap peningkatan kinerja perusahaan. Pengujian empiris dilakukan di industri Bakso di Tasikmalaya. Metode penelitian yang digunakan adalah survei dengan responden sebanyak 51. Kuesioner digunakan sebagai instrumen pengumpulan data. Analisis data menggunakan Model Persamaan Struktural - Metode Parsial Least Square (SEM - PLS).Kegiatan inovasi baik inovasi produk, inovasi proses, inovasi marketing dan inovasi organisasi yang dilaksanakan oleh perusahaan Bakso di Kota Tasikmalaya tidak berpengaruh terhadap keunggulan bersaing. Keunggulan bersaing yang dimiliki oleh perusahaan Bakso di Kota Tasikmalaya tidak berpengaruh terhadap kinerja perusahaan.  Kata Kunci: Inovasi Produk; Inovasi Proses; Inovasi Pemasaran; Inovasi Organisasi; Keunggulan Bersaing; Kinerja Perusahaan.
ANALISIS DAMPAK PENGGUNAAN MEDIA SOSIAL TERHADAP PRESTASI AKADEMIK PELAJAR TINGKAT SEKOLAH MENENGAH PERTAMA
Authors: Wibisino Taufik , Mulyani Yani Sri
Published: May 2023

Social media was one proof of the development of world technology. The most widely used types of social media are facebook, instagram, youtube and others. Social media sites were getting easier to open, making users spent more time making social networks they had not only the teenagers and the elderly, but also the elementary school students, junior high school had been adapted at opening and using social networking sites. This research was conducted at State Junior High School 6 Tasikmalaya with research data of academic year 2017/2018 and data of questionnaires that had been spread to students of SMP Negeri 6 Kota Tasikmalaya. From the data obtained was test prerequisite analysis that was testing the normality of data by using Kolmogorov Smirnov test. As for testing the hypothesis, the method of analysis used Rank Spearman Correlation Method which aimed to know influence of social media on student academic achievement. Hypothesis testing in this study used two-tail test (Two Tail Test). The results of this study indicated that the correlation coefficient (ρ) were 0.960 or 96% and sig 0.00 α 0.05. This shows that there was a very strong influence between social media (facebook and instagram) on the academic achievement of students of SMP Negeri 6 Kota Tasikmalaya.Keywords:social media, facebook, instagram, academic achievement. Media sosial merupakan salah satu bukti perkembangan teknologi dunia. Jenis media sosial yang paling banyak digunakan adalah facebook, instagram, youtube dan yang lain sebagainya. Situs media sosial yang semakin mudah dibuka, membuat pengguna lebih sering menghabiskan waktunya untuk membuat jejaring sosial yang mereka miliki. Tidak hanya para remaja dan orang tua, tetapi para pelajar tingkat SD, SMP pun telah mahir membuka dan menggunakan situs jejaring sosial. Penelitian ini dilakukan di Sekolah Menengah Pertama Negeri 6 Kota Tasikmalaya dengan data penelitian tahun ajaran 2017/2018 dan data hasil kuesioner yang telah disebar kepada siswa siswi SMP Negeri 6 Kota Tasikmalaya. Dari data yang didapatkan tersebut dilakukan uji prasyarat analisis yaitu pengujian normalitas data dengan menggunakan uji Kolmogorov Smirnov. Sedangkan untuk pengujian hipotesis, metode analisis yang digunakan adalah Metode Korelasi Rank Spearman yang bertujuan untuk mengetahui pengaruh dari media sosial terhadap prestasi akademik siswa. Pengujian hipotesis dalam penelitian ini menggunakan uji dua pihak (Two Tail Test). Hasil penelitian ini menunjukkan bahwa nilai correlation coefisien () adalah 0,960 atau 96% dan sig 0.00  0.05. Hal ini menunjukkan bahwa terdapat pengaruh yang sangat kuat antara media sosial (facebook dan instagram) terhadap prestasi akademik siswa SMP Negeri 6 Kota Tasikmalaya.Kata Kunci: media sosial, facebook, instagram, prestasi akademik.