bluuebunny/crossref_metadata_2025 huggingface dataset:
Quantitative research on the identification of possibilities for the improvement of the university curriculum
Authors: Magan Ramona Melania
Published: July 2023

Student's satisfaction with university curricula and their perception regarding professional training for their future career are important factors in the recruitment, selection and employment process, in relation to the evolution of labor demand, universities are forced to redesign and adapt their programs of studies and implicitly the educational plans to respond to market requirements. The aim pursued in this paper is to test the perception of students from the Faculty of Economics, Administration and Business of the Ștefan cel Mare University in Suceava regarding the university curriculum and the skills acquired during the study program. In order to achieve the proposed goal, we formulated the following objectives: O1- review of specialized literature on student satisfaction; O2 – highlighting the level of satisfaction of students; O3 – identifying possibilities for improving the university curriculum. The research methodology is specific to quantitative research, based on a questionnaire, to which 130 students responded out of a total of 165 students. The obtained results are concretized in the profile of the students from the Accounting and Management Informatics study program according to the level of satisfaction, evaluated with the help of independent variables: NSSDS - (Students' level of satisfaction regarding the subjects studied); NSSIF (Student Satisfaction Level with Faculty); CCPM (The skills offered by the curriculum are oriented towards the labor market); CDTS (The curriculum is oriented towards the long-term development of students) and the dependent variable NSSCU (Student satisfaction level regarding university curricula). The importance of the results is relevant for potential students who will want to access these programs, for employers, because they have the opportunity to monitor the students' requirements and to better understand possible situations of non-adaptation to the workplace and last but not least the Ministry of Education which should pay continuous attention to correlating the requirements of the labor market with the university curriculum.
Tax regimes in the IT-industry: domestic and foreign experience
Authors: Todorova Anna
Published: July 2023

This article treats the domestic and foreign experience of tax regimes in the IT industry, which is one of the most dynamically developing sectors of the economy. The study of successful foreign experience in the application of tax regimes for IT companies allows to use its achievements in improving tax regimes for the domestic IT sector. The Republic of Moldova adopted a legislative framework regulating the activities of information technology parks, the creation of which has the main goal of increasing the competitiveness of enterprises in the information technology industry. Residents of the first information and technology park in the republic - ,,Moldova IT park” use a preferential taxation regime in the form of a single tax in the amount of 7% of sales income, but not less than the minimum amount, which is determined monthly for each employee and is 30% of the average monthly salary in the economy, forecasted for the year to which the taxable period refers. Analyzing the preferential tax regimes used in the foreign practice of the IT sector, it should be noted that the single tax rate in the Republic of Moldova is one of the lowest in Europe, which attracts in the country many large international IT companies and have a positive effect on the economy.
Impact of globalization on the accounting profession
Authors: Dincenoc Arina
Published: July 2023

Technological and procedural advances can have a significant impact on professionals from different economic branches. New trends require them to change their working style in the long term to take advantage of the advantages of evolving technology. Domestic sectors, such as information technology, are more prone while other sectors, such as accounting, are less flexible. However, accountants they must be responsive, agile and able to use new technologies to increase their efficiency and productivity. The future of accounting is strongly influenced by a number of different factors, including technological innovations, such as artificial intelligence and automation, as well as changing government and industry standards. The most important element that affects not only accounting, but also general business practices it is the increasing prevalence of globalization. It involves the spread of products, services, technology, information and jobs in different states, creating more interdependence between countries around the globe.
Accounting and tax aspects regarding compromised debts
Authors: Codrean Violeta
Published: July 2023

In the context of the market economy, the results of any entity's activity are conditioned by the effectiveness of commercial settlements. The purpose of this work is to highlight the accounting and fiscal aspects regarding the compromised claims within the domestic entities. Thus, in the process of carrying out a quality research, the bibliographic and bibliometric analysis of the subject was carried out, through the platforms Google Scholar, Scopus, Web of Science and Biblioshiny, which allowed the research of the concept of "compromised debts" at the national and international level through the prism a few criteria. At the same time, in the context of the exposition of the practical aspects in relation to the studied topic, the accounting methods of compromised claims according to the legislation in force and the fiscal implications were presented, through rigorous examples. In conclusion, the main accounting and fiscal aspects regarding compromised claims were highlighted, in this case, the way to complete the Income Tax Declaration (VEN 12) regarding income tax and value added tax was presented with a concrete example added, resulting from the repercussions of their appearance at the entity.
Some accounting and tax aspects regarding the import of services in the Republic of Moldova
Authors: Berbeca Cristina
Published: July 2023

The XXI century could be easily call the century of mass electronic transformation and digitization. This is the phenomenon that has "invaded" us together with globalization. At the initial stages of the COVID-19 pandemic, the circumstance of remote learning and work (freelance) expanded dramatically. Small and medium-sized companies quickly adapted to the new normality were more likely to identify new business opportunities and therefore be more prosperous. Nevertheless, companies are taking advantage of new technical means to provide services, for example, IT, since IT services are the first type of services that cannot be performed from a distance, even for companies abroad. Last, but not the least, security should be noted for the retaliation of services rendered and the performance of work, for this reason intermediary platforms have also appeared to protect both beneficiaries and service providers.
Financial and non-financial performance reporting: evidence from the pharmaceutical industry
Authors: Musteata Victoria
Published: July 2023

Our research aims to put a spot light on reporting the financial and non-financial performance of two companies in the pharmaceutical industry. The dynamics of the business environment and the pressure of various users of information on annual reports have led companies to disclosure their results on two levels: financial and non-financial. To answer the objective of our research, we performed a content analysis of the available reports of two companies in the pharmaceutical industry. The analyzed period was 2018-2021. Our conclusions highlight the performance evolution of the two companies from one period to another and the impact of the Covid-19 pandemic on it. The results obtained by us are useful for comparative analysis between companies in the same industry or analysis over time (from one period to another).
International accounting standards in assessing the financial condition of business entities
Authors: Darnowska Magdalena
Published: July 2023

The article describes the impact of International Accounting Standards on the assessment of the financial condition of business entities. In Poland, the provisions of the Accounting Act are mandatory. In the absence of regulations in the Act, the company should be guided by national accounting standards, and only then by International Accounting Standards. However, all companies listed on the stock exchanges of the Member States of the European Union, and thus also on the Warsaw Stock Exchange, must prepare consolidated financial statements in accordance with IFRS. The Polish Accounting Act also imposed this requirement on all banks. For this reason, IAS have a very large impact on the assessment of the financial condition of these entities.
Digitalization: an indispensable condition for the existence of accounting in the 21st century
Authors: Bancu Daniela
Published: July 2023

The following article highlights the ways in which technology information makes its presence felt in the field of accounting, as it has evolved significantly in recent years. It is important that people, and especially accountants, understand the significance and the need for the digitalization process in an ever-changing world. Namely, this article presents the most popular accounting software programs that are used in the Republic of Moldova. The main research methods include the review of specialized literature, the study of articles on the referenced topic, comparison analysis, and description of procedures.
The particulars of accounting for goods stocks under automated conditions
Authors: Brighidin Irina
Published: July 2023

The continuous and favorable development of an entity depends on numerous economic factors, and one of the most important is based on financial-accounting information, which is provided by accounting for various information users. The actuality of the theme investigates the peculiarities of the accounting of goods stocks in automated conditions, ensuring their efficient management starting from procurement to marketing. The current environment does not allow accounting departments to carry out their work without the application of contemporary technologies and access to remote information. In this way, the automation of accounting processes increases daily efficiency.
Practical aspects of accounting for personnel settlements in the context of digitalization of information processes
Authors: Dumanschi Mihaela
Published: July 2023

Today, the crucial importance of information in economic and social development is universally recognized. To be useful in any field of activity, information must be collected, stored, processed, and transmitted to those who need it. In this sense, information technologies play an essential role and have made impressive progress in recent decades, causing significant transformations at the societal, organizational, and individual levels. One area where the use of information technologies has become increasingly important is accounting. As well as accounting is a vital function for any organization, which involves keeping track of financial transactions and ensuring that financial records are accurate and up-to-date it is of paramount importance to keep pace with the changing business environment and evolving regulatory requirements, so accounting professionals have turned to technology solutions to improve the speed, accuracy, and reliability of their work. Overall, the integration of technology in accounting has allowed organizations to improve their financial management, reduce the risk of errors and fraud, and stay up-to-date with regulatory requirements. As the pace of technological innovation continues to accelerate, accounting professionals will likely continue to rely on technology solutions to streamline their work and provide more accurate and timely financial information.
Budgeting - instrument for prevision and control of the entity's financial performance
Authors: Chistol Madalina
Published: July 2023

In the conditions of the market economy, the profitable entity is the one that registers constant income from its activity. This objective can also be achieved on a sustainable basis through budgeting, which establishes norms, rules and principles to be achieved, having the role of orienting the entity towards performance. In the present research, we proposed to make a theoretical analysis of the notion of budget and budgeting in order to ascertain the relevance of the forecast in obtaining the financial performance of the entity, revealing the tasks, stages and principles of budgeting, as well as the role of budgetary control. In the elaboration of this article, an analysis of specialized literature, of various local and foreign researches was carried out, and the methods of induction, deduction and descriptive research applied facilitated a more detailed description of the essential characteristics of budgeting.
E-commerce: accounting and tax aspects
Authors: Caduc Sabrina
Published: July 2023

Creating an online store and the importance of electronic commerce today is so great that we could not imagine what would happen if we suddenly could no longer purchase online. On the world market, e-commerce is registering remarkable growth, an important factor being the Covid-19 pandemic, and a large increase in online stores is expected. Resulting from this consideration, it is important to study in more depth the particularities of accounting in electronic commerce, as well as taxation in this field. In the research, I used the following methods: observational research, the study of official documents, the collection, processing and interpretation of information and the synthetic method. Following the research, I have answered some frequently encountered questions in the online trade environment and some proposals to amend the legislation.
The applicable aspects of the analysis of the income structure for the decision-making process
Authors: Meghea Maria
Published: July 2023

Due to the tax implications, the income recorded in the accounting of a commercial company requires particularly high attention from managers and accountants. The difference between income and expenses recorded in accounting represents accounting profit. To calculate the fiscal profit, rules are followed that have varied over time with the legislative changes related to the calculation of the profit tax. In addition to their fiscal importance, revenues provide, through their economic analysis, important information about how the unit's resources were used and about the results obtained.
Accounting aspects of the RunPay Moldova payment system
Authors: Cusmaunsa Dan
Published: July 2023

In the modern world more and more people prefer electronic money and are trying to go cashless. With the evolution of technologies, in recent years, modern methods of settlement through electronic payment systems have begun to break through the market of the Republic of Moldova (with delay, compared to Western countries) and to be widely used. Settlers in this respect have been and are IT companies, which interact more intensively with business partners (suppliers and customers) abroad and already make extensive use of such electronic payment systems. Subsequently, electronic payment systems started to be used by companies operating in the retail sector. Such economic entities are becoming participants in a new form of trade, which has been growing in recent times and offers domestic traders and producers the opportunity to enter foreign markets more easily, quickly and efficiently. In this context, this article examines the issues related to accounting for the RunPay MDL payment system.
Environmental, social and governance (ESG) reporting
Authors: Pavelescu Cezara , Panus Daniela , Neagu Ilia
Published: July 2023

Raportarea ESG este un aspect inovator care oferă organizațiilor oportunitatea de a identifica, evalua și gestiona riscuri precum schimbările climatice, drepturile omului și practicile slabe de guvernare, pentru a se proteja de viabilitatea și reziliența pe termen lung. Mai mult, ESG este o modalitate reală de a atrage și reține clienți, angajați și, precum și alte părți interesate. Am selectat o serie de surse, cum ar fi link-uri, cărți și unele rapoarte financiare pentru a dezvolta conceptul de ESG în acest raport. Pentru a adăuga, metodologia noastră constă în analiză conceptuală, legislativă, comparativă atât a practicii naționale, cât și internaționale. Vom începe cu descrierea celor trei piloni principali, astfel încât literele care reprezintă ESG vor clarifica și argumenta numele acestuia. În cele din urmă, am ajuns să înțelegem avantajele noțiunii și nevoia acesteia pentru viitorul companiilor. Entitățile trebuie să fie în continuă dezvoltare pentru a exista pe piață și pentru a supraviețui expunerii la risc.
Management of the financial state of the enterprise on the basis of its analysis
Authors: Kontemal Anna
Published: July 2023

Taking into account the economic, epidemiological and military situation that has developed on the territory of our state, the study of issues of managing the financial condition of economic entities becomes relevant, because only financially stable and profitable enterprises are the basis for the stabilization and development of the economy of our state today and in the post-war period. In the process of research, it was established that the financial condition determines the real and potential ability of the enterprise to ensure a sufficient level of financing of its economic activity, a certain level of self-development and the ability to repay its obligations. Financial status management is one of the significant functional areas of the financial management system, which is related to other management systems and is based on a systematic and comprehensive assessment using various techniques and methods of analysis. With the help of coefficient, aggregate and integral methods of diagnosis, it was established that the financial condition of the enterprise is unstable, therefore the author proposed directions for ensuring its stability: increasing revenue from sales of products; reduction of production costs; increase in labor productivity; activation of sales activities; asset restructuring and receivables management.
Recognition and valuation of assets based on the polish accounting act and IASS. Case studies
Authors: Adamiec Damian
Published: July 2023

The article presents, in the form of case studies, issues covering selected aspects of assets, illustrating the approach in accordance with the application of the regulations resulting from the Polish Accounting Act and International Accounting Standards, (IASs) in matters relating to the recognition, valuation and depreciation of selected groups of assets.
Features of accounting in trade
Authors: Liscu Cristina , Uzun Irina
Published: July 2023

This topic is relevant and significant for every enterprise. carrying out their trading activities. The research paper examines the organization of accounting at a trade enterprise, the specifics of accounting for inventory, material damage, and the registration of goods. The purpose of this work is to study the peculiarities of accounting in trade organizations. To write the article, we used the following methods: analysis, comparison, description, tabular method. After conducting a study, we came to the conclusion that trading activity has many nuances that require attention, and that is why it is worth considering in detail all the outcomes and possible options.
TEKNIK PENGEKSPRESIAN KARYA PADUAN SUARA BERDASARKAN HUBUNGAN SYAIR DAN MUSIK
Authors: Tangon Seprimus J. D. , Rumengan Perry , Kaunang Meyny S. C.
Published: July 2023

Penelitian ini bertujuan untuk mengetahui bagaimana teknik pengekspresian karya Paduan Suara berdasarkan hubungan syair dan musik. Pengekspresian suatu karya Paduan Suara berdasarkan hubungan syair dan musik merupakan suatu hal yang sangat penting ketika suatu karya dibawakan oleh kelompok Paduan Suara. Dalam penelitian ini penulis menggunakan metode studi pustaka. Literatur dan sumber yang digunakan dalam penelitian ini yaitu berupa buku, jurnal, artikel, skripsi, wawancara mengenai segala hal dalam penelitian ini. Berdasarkan penelitian yang dilakukan maka penulis menyimpulkan bahwa pengekspresian karya Paduan Suara berdasarkan hubungan syair dan musik menurut Perry Rumengan adalah suatu proses dimana kelompok Paduan Suara harus membawakan suatu karya dengan memperhatikan seluruh aspek seperti musik dalam syair, kualitas teks, memberi tanda pada suku-suku kata yang bertekanan, interval, ritme kata, struktur kalimat, dinamika, birama, emosi syair, style, kontur, membuat nada atau melodi atas dasar unsur suprasegmental dan makna syair, membuat melodi berdasar ritme syair, pembuatan melodi berdasar kontur emosi syair, pemilihan tangga nada-modus melodi berdasar emosi syair, penataan bentuk (form of musik) menurut emosi bagian-bagian syair, pembuatan style melodi berdasar emosi dan isi syair.
PENGARUH METODE PEMBELAJARAN EKSPRESI BEBAS TERHADAP HASIL BELAJAR MEMBUAT RAGAM HIAS WARUGA
Authors: Pratasik Helery F , Pakasi Ruddy , Rantung Ruly
Published: July 2023

Rumusan Masalah dalam penelitian ini yaitu apakah dengan menerapkan metode ekspresi bebas dapat berpengaruh dalam meningkatkan hasil belajar membuat ragam hias waruga siswa kelas VII SMP Negeri 6 Tondano? Kita dapat merumuskan tujuan dari penelitian ini yaitu untuk mengetahui apakah metode pembelajaran ekspresi bebas dalam kegiatan belajar mengajar Seni Budaya khususnya pada materi belajar membuat ragam hias waruga dapat berpengaruh dalam meningkatkan hasil belajar siswa kelas VII SMP Negeri 6 Tondano. Penelitian ini menggunakan metode eksperimen kuantitatif dengan pengolahan data secara statistik, yang berarti mengadakan percobaan dan pembelajaran membuat ragam hias waruga. Untuk mendapatkan data yang akan diolah secara statistik maka diadakan tes awal dan tes akhir yang nantinya hasil dari kedua tes akan digunakan dalam pengolahan data.Setelah dilakukan perhitungan, maka didapatkan nilai hasil perhitungan menggunakan rumus t-tes t = -3.70, sedangkan untuk nilai t tabel= -1.677 yang berarti nilai t hitung < t tabel. Dengan demikian ditarik kesimpulan bahwa metode pembelajaran ekspresi bebas berpengaruh terhadap hasil belajar membuat ragam hias waruga siswa kelas VII SMP Negeri 6 Tondano. Melalui penerapan metode ekspresi bebas ini siswa lebih merasa nyaman serta termotivasi, mereka lebih giat dan bersemangat dalam kegiatan belajar. Hal tersebut dapat dilihat dari peningkatan nilai hasil rata-rata pre-tes 74.8 dan hasil rata-rata post-tes 86.8. Dari penelitian yang dilakukan maka disarankan kepada guru-guru khusunya dalam mata pelajaran seni budaya harus menggunakan metode pembelajaran yang bervariasi dan tentunya sesuai dengan materi yang diajarkan agar siswa dapat lebih mengerti. Guru juga harus memberikan waktu kepada siswa untuk bereksperimen dan berkreasi. Dan Guru harus memberikan penghargaan bagi siswa yang mendapatkan hasil yang baik maupun siswa dengan hasil yang kurang baik agar mereka lebih semangat dalam kegiatan pembelajaran dan nantinya semua siswa akan mendapatkan hasil yang sangat baik.
KEMAMPUAN BERPIDATO DENGAN MENGGUNAKAN METODE NASKAH SISWA KELAS IX SMP MA’ARIF SAINSTREN KOTAMOBAGU
Authors: Listiawati Nuraini , Palar Wimsje R. , Paath Ructh C.
Published: July 2023

Tujuan penelitian ini ialah untuk mendeskripsikan “kemampuan berpidato dengan menggunakan metode naskah Siswa Kelas IX SMP Ma’arif Sainstren Kotamobagu”. Jenis penelitian ini menggunakan deskriptif analitik  untuk mendeskripsikan kemampuan membaca pidato siswa. Dalam penelitian ini, Sumber data adalah siswa-siswi kelas IX SMP Ma’arif Saintsren Kotamobagu yang berjumlah 16 siswa. Untuk pengumpulan data maka digunakan teknik observasi dan tes. Hasil analisis data menunjukkan bahwa tingkat kemampuan berpidato siswa kelas IX SMP Ma’arif  dalam ini  tergolong baik dengan rata-rata tingkat penguasaannya 80% berada pada rentangan 70-80%. Kemampuan berpidato siswa dikelompokkan dalam 4 kualifikasi, yaitu : (a) siswa yang tergolong baik berjumlah  11 orang (68,75%); (b) siswa yang tergolong lebih dari cukup 1 orang (6,25%); (c) siswa yang tergolong cukup 4 orang (25%); (d) siswa yang tergolong kurang 0 orang (0%). Akan tetapi masih harus diperhatikan lebih lagi agar kepercayaan diri siswa bisa lebih meningkat karena hasil penelitian menemukan bahwa ada beberapa siswa yang meresa percaya diri yang sehingga memiliki kesalahan dan agar kemampuan berbicara  dapat lebih lancar dengan baik.
KEMAMPUAN MENULIS PUISI MELALUI MEDIA GAMBAR ALAM SISWA KELAS VII SMP
Authors: Mamonto Nacinda , Paath Ruth C. , Polii Intama J.
Published: July 2023

Penelitian ini bertujuan untuk mendeskripsikan kemampuan menulis unsur-unsur puisi melalui media gambar alam siswa kelas VII SMP Negeri 1 Modayag Barat. Serta penelitian ini untuk dapat ikut mengembangkan ilmu pendidikan, yakni pendidikan bahasa Indonesia di SMP Negeri 1 Modayag Barat, khususnya sekolah yang telah melaksanakan pembelajaran menulis puisi melalui media gambar alam pada mata pelajaran bahasa Indonesia. Metode yang dipakai dalam penelitian ini yaitu metode analitik deskriptif dimana metode ini ialah metode yang digunakan untuk menggambarkan atau menganalisis suatu hasil penelitian tetapi tidak digunakan untuk membuat kesimpulan yang lebih luas. Sumber data dalam penelitian ini di peroleh melalui kemampuan menulis puisi melalui media gambar alam pada Siswa kelas VII di SMP Negeri 1 Modayag Barat yang berjumlah 22 orang. Hasil analisis juga menunjukkan kemampuan siswa menulis puisi pada 4 indikator penilaian yang digunakan. Berdasarkan hasil penelitian yang dilakukan diperoleh juga hasil rata-rata kemampuan siswa pada empat indikator penilaian, yang meliputi: rima, diksi, imaji, dan gaya bahasa. Media gambar alam ternyata memiliki kelebihan dimana sangat berpengaruh pada kualitas proses spembelajaran dan hasil pembelajaran. Dari segi proses penggunaan media gambar alam membuat siswa begitu tertarik dan antusias mengikuti pembelajaran dikarenakan daya tarik dan minat siswa pada media yang disajikan, Gambar/ foto lebih realistis menunjukkan pokok masalah dibanding dengan media verbal semata. Namun media gambar juga memiliki kekurangan dalam proses pembelajaran ini dimana gambar atau foto benda yang terlalu kompleks kurang efektif untuk kegiatan pembelajaran disamping itu juga lebih kepada konsep-konsep yang nantinya ditawarkan dari gurunya dimana semakin biasa saja gambar yang disajikan maka minat siswa akan semakin biasa saja.
KEMAMPUAN MENELAAH STRUKTUR TEKS DAN ASPEK KEBAHASAAN TEKS FABEL MELALUI TEKNIK ACAK SISWA KELAS VII A SMP NEGERI 2 TONDANO
Authors: Mamato Yilianti Irene , Meruntu Oldie S. , Senduk Thomas
Published: July 2023

Tujuan penelitian ini ialah untuk (1) Untuk mendeskripsikan kemampuan siswa kelas VII A SMP Negeri 2 Tondano dalam menelaah struktur teks dan aspek kebahasaan teks fabel dengan menggunakan teknik acak. (2) Untuk mendeskripsikan penerapan teknik acak dalam pembelajaran memahami struktur teks dan aspek kebahasaan teks fabel pada siswa kelas VII A SMP Negeri 2 Tondano. Metode yang digunakan dalam penelitian ini adalah metode deskriptif. Sumber data penelitian ini ialah Siswa Kelas VII A SMP Negeri 2 Tondano yang berjumlah 15 siswa. Untuk mengumpulkan data teknik yang digunalan ialah observasi, tes, dan wawancara. Sedangkan untuk menganalisis data, teknik yang digunakan ialah menarik persentase dari setiap aspek penilaian dan nilai-nilai  rata-rata kelas (x). Hasil penelitian menunjukan bahwa : 1) Siswa kelas VII A SMP Negeri 2 Tondano dapat dikategorikan mampu dalam menelaah struktur teks dan aspek kebahasaan teks fabel karena nilai rata-rata kelas (X) yang diperoleh adalah 81%.            Dari kedua aspek yang dinilai kemampuan siswa kelas VII A SMP Negeri 2 Tondano dalam menelaah struktur teks adalah 96 % yang dapat dikategorikan sangat mampu, sedangkan kemampuan aspek kebahasaan adalah 71 % yang dapat dikategorikan cukup mampu. 2) Penerapan teknik acak ini telah mampu memaksimalkan kemampuan siswa kelas VII A SMP Negeri 2 Tondano dalam mengelaah struktur  teks dan aspek kebahasaan teks fabel karena nilai rata-rata kelas (X) yang diperoleh adalah 81%.
ASPEK NASIONALISME DALAM FILM “TANAH SURGA…KATANYA” KARYA HERWIN NOVIANTO DAN IMPLIKASINYA TERHADAP PEMBELAJARAN SASTRA INDONESIA DI SEKOLAH.
Authors: Korah Hafli L. , Ratu Donal M. , Polii Intama J.
Published: July 2023

Penelitian ini berjudul Aspek Nasionalisme Dalam “Film Tanah Surga, Katanya” Karya Herwin Novianto dan Implikasinya Terhadap Pembelajaran Sastra Indonesia Di Sekolah. Latar belakang penelitian ini beranjak dari ketertarikan terhadap karya sastra yang berlatar tentang nasionalisme masyarakat yang mengalami pergeseran di pelosok perbatasan Indonesia dan Malaysia. Rumusan masalah penelitian: bagaimanakah aspek nasionalisme dan implikasi terhadap pembelajaran sastra Indonesia di sekolah dalam film “Tanah Surga, Katanya” karya Herwin Novianto. Tujuan penelitian ini adalah mendeskripsikan masalah tersebut secara terperinci. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif. Teori yang digunakan dalam penelitian ini adalah teori sosiologi sastra menurut Wellek dan Warren dan teori nasionalisme menurut Boyd C. Shafer. Sumber data yang digunakan dalam penelitian ini adalah film Tanah Surga, Katanya yang berdurasi 90 menit. Hasil dari penelitian ditemukan bahwa beberapa potongan kutipan dan adegan yang menunjukkan aspek nasionalisme dari tokoh Hasyim, Astuti, dan Anwar maupun tidak menunjukkan aspek nasionalisme dari tokoh Hasyim agar bisa mengajak para siswa mengapresiasi karya sastra dan mengamalkan aspek-aspek nasionalisme.
EKSISTENSI DAN NILAI ESTETIS PATUNG PARUNTU DAN LUMEMPOW DIDESA PAKUWERU KABUPATEN MINAHASA SELATAN
Authors: Pangaila Owen Patrick , Tulus Arie , Rantung Ruly
Published: July 2023

Tujuan dari penelitian ini adalah untuk 1) Mengidentifikasi keberadaan patung Paruntu dan Lumempow di Desa Pakuweru; 2) Mengidentifikasi bentuk dan karakteristik pada patung Paruntu dan Lumempow di Desa Pakuweru berdasarkan tinjauan estetis; 3) Memperoleh pengetahuan tentang ekspresi estetis patung Paruntu dan Lumempow di Desa Pakuweru. Oleh karena masalah yang diajukan merupakan pengungkapan proses, implikasi serta penafsiran, maka paradigma pendekatan dan strategi penelitian menggunakan penelitian kualitatif deskriptif. Adapun, lokasi penelitian ini berada di desa Pakuweru, Kecamatan Tenga, Kabupaten Minahasa Selatan. Pengumpulan data menggunakan wawancara, observasi, dokumentasi, dan studi pustaka. Teknik analisis data terdiri atas tahap Reduksi Data;  Sajian Data dan tahap Penarikan simpulan serta verifikasi. Hasil penelitian dan pembahasan dalam penelitian ini, yaitu 1) Keberadaan Patung Paruntu dan Lumempow; 2) Bentuk pada patung Paruntu dan Lumempow di tinjau dari pandangan estetis 3) Karakteristik patung Paruntu dan Lumempow
MAKNA TUTURAN DALAM TRADISI TULUDE MASYARAKAT SANGIHE DAN IMPLIKASINYA BAGI PEMBENTUKAN KARAKTER SISWA
Authors: Manganggung Feronika
Published: July 2023

Tujuan penelitian ini ialah 1) untuk mendeskripsikan makna tuturan dalam tradisi tulude masyarakat Sangihe. 2) untuk mendeskripsikan implikasi makna tuturan dalam tradisi tulude masyarakat Sangihe bagi pembentukan karakter siswa. Penelitian ini menggunakan metode deskriptif kualitatif. Untuk mengumpulkan data teknik yang digunakan ialah teknik observasi(pengamatan), wawancara(interview) dan dokumentasi. Analisis data dilakukan dengan teknik analisis kualitatif dengan menggunakan metode analisis konten. Hasil penelitian menunjukkan : 1) Dari aspek kebahasaan tuturan tradisi tulude berpola S-P-O-(K) dan susunan kalimatnya merupakan kalimat majemuk. 2) Dari segi makna,  tradisi tulude mengandung makna  : a. Memuji kepada Tuhan Ruata Ghenggona (Tuhan Yang Maha Kuasa, Ruata Sembalangi (Tuhan yang melindungi), melingkupi seluruh ciptaannya (seruluang mangengkung liwutang ) Ruata banggilu kawasa (Tuhan sumber kekuatan). b. Memohon kepada Tuhan untuk turun dan mengamati / melihat masyarakat Sangihe. c. Menyatakan melalui doa (gahagho megegahagho). d. Menyatakan tujuan agar Tuhan menurunkan kedamaian (piangkamang) kepada masyarakat Sangihe. 3) Dalam rangka pembentukan karakter siswa, tradisi tulude dapat : a.  Dalam setiap kegiatan, siswa dibiasakan senantiasa memuji sang Pencipta, memohon kepada sang Pencipta serta berdoa. b. Siswa dibekali pengetahuan untuk senantiasa mencintai perdamaian. c. Siswa dibekali pengetahuan tentang sifat-sifat Tuhan.
Entre a doença e a cura popular
Authors: Bernardes Letícia
Published: July 2023

Em pleno século XXI, podemos encontrar práticas da cura popular que sinalizam para um amplo campo ligado às heranças culturais e a como variados sujeitos e grupos sociais experienciam determinados malefícios. Nesse sentido, essa pesquisa se dedica a analisar, por meio do recorte temporal entre os anos de 2000 e 2020, a permanência, os usos no cotidiano e como algumas doenças são tratadas na prática do benzimento no município de Caldas, situado no sul de Minas Gerais. Sob os pressupostos da história oral, o presente trabalho se concentra nas fontes orais através de três entrevistas realizadas, por meio do trabalho de campo, com duas benzedeiras e um benzedeiro do referido município.
Trajetórias profissionais e instituições científicas na Era Vargas
Authors: Guimarães Leal Diego Rodrigo
Published: July 2023

O presente artigo situa-se no campo da história das ciências e se propõe analisar a atuação científica e política de Carlos Estêvão de Oliveira como diretor do Museu Paraense Emílio Goeldi (Belém, PA), cuja gestão se estendeu por mais de uma década. O intelectual pernambucano ocupou diversas funções nas instituições científicas e nos conselhos técnicos inaugurados no governo Vargas. O período é caracterizado na historiografia pelo processo de nacionalização dos institutos e dos conselhos brasileiros como pelo envolvimento de cientistas, intelectuais, técnicos e funcionários públicos em projetos e ações de âmbito federal. Busca-se, portanto, compreender, a partir de um estudo de caso, a relação do Museu Goeldi com as políticas desenvolvimentistas de Vargas.
Conteúdos históricos, filosóficos e pedagógicos nas provas do Enade 2017 dos cursos de licenciatura em biologia, física, matemática e química
Authors: Judensnaider Ivy , De Mendonça Figueirôa Silvia Fernanda
Published: July 2023

A análise das provas do Enade 2017 dos cursos de licenciatura em ciências e matemática permitiu uma reflexão sobre quais temas e abordagens da história e filosofia da ciência (HFC) são importantes na formação docente, do ponto de vista do Inep. Após a seleção e análise dos itens envolvendo conteúdos de HFC, encontramos evidências de que a avaliação desses conteúdos foi fragmentada, dificultando o diálogo entre os eixos científico, pedagógico e histórico-filosófico. Assim, concluímos que a inclusão de conteúdos de HFC em cursos de licenciatura ainda carece de métodos e estratégias capazes de produzir uma educação científica na qual a produção do saber seja percebida como uma prática cultural.
Conhecimento científico, instituições e o rio São Francisco (1850-1948)
Authors: Martins Flavio Dantas
Published: July 2023

O artigo explora a relação entre conhecimento científico sobre a natureza e instituições numa perspectiva histórica tomando como estudo de caso o rio São Francisco. Aborda o século entre as primeiras expedições e comissões científicas enviadas pelo Império brasileiro na década de 1850 e a criação da Comissão do Vale do São Francisco em 1948. São usados como fontes os discursos científicos de livros, relatórios técnicos, imprensa e publicações científicas. Entende-se que ocorreu uma transição de uma relação liberal entre Estado, instituições e o conhecimento científico para uma relação desenvolvimentista onde a pesquisa está associada à ação pública.
Infecção por Vírus Monkeypox: Avaliação do Doador e do Candidato ao Transplante de Órgãos Sólidos
Authors: Clemente Wanessa Trindade , Stucchi Raquel , Santos Daniel Wagner , Abdala Edson , Pierrotti Ligia , Santoro-Lopes Guilherme
Published: July 2023

Contextualização: Desde maio de 2022, casos de monkeypox (varíola dos macacos ou mpox) foram relatados em vários países, com evidências de transmissão comunitária. No cenário atual, temos transmissão identificada em diferentes continentes, relacionada com disseminação local do vírus por contato íntimo inter-humano. Objetivo: O objetivo desse artigo é informar a comunidade
transplantadora sobre as eventuais implicações da doença para a população de receptores de transplantes e seus doadores. Método: Nesse artigo apresenta-se as orientações para adequar a avaliação de doadores e de candidatos a transplantes de órgãos, tendo em vista os riscos potenciais decorrentes da emergência de mpox em nosso meio. É importante considerar que este documento reflete a opinião de especialistas diante das escassas evidências atualmente disponíveis. Resultados e Conclusões: As recomendações de manejo e avaliação do doador baseiam-se no risco potencial da transmissão do vírux MPXV. Estima-se que o risco de transmissão pelo transplante seja baixo, levando-se em conta a incerteza sobre a duração da viremia em pacientes com mpox e a presença de vírusviável em células e tecidos. Recomenda-se, no entanto, que os médicos responsáveis pelo paciente estejam alerta para as evidências de infecção e que acionem ou notifiquem as instituições caso haja indícios de transmissão pelo transplante.
Meta Analisis Urgensi Konseling Teman Sebaya di Pondok Pesantren
Authors: Fitrian Eko Saputro Nurul
Published: July 2023

Tulisan ini ingin memberikan pemetaan terhadap urgensi pelayanan konseling teman sebaya dalam lingkungan pondok pesantren. Menggunakan metode penelitian kualitatif dengan pendekaan meta analisis menganalisis konten dari studi terdahulu. Hasil penelitian ini adalah Menampilkan pemetaan tentang pentingnya penerapan konseling teman sebaya atau peer counseling yang ditinjau dari sudut pandang santri, pengelola pesantren, dan kiai yang menjadi unsur dari pesantren. Argumen ini dibangun dengan melihat bahwa pesantren menjadi salah satu institusi yang masih perlu dilakukan pengoptimalan pengaplikasian layanan konseling. Melihat kompleksnya permasalahan yang ada terlebih yang dialami oleh santri.
Transient rise in medical abortions at Michigan clinic during SARS-CoV-2 “stay-at-home” order
Authors: Steffes Rachel , Wang Susanna , Dennis Jennifer
Published: August 2023

Background

In response to the SARS-CoV-2 (COVID-19) pandemic, the State of Michigan enacted a “stay-at-home” executive order detailing social distancing guidelines on March 24, 2020, with an expiration date of June 1, 2020.

Objectives

Given that medical abortions allow for pregnancy tissue to be passed in the privacy of one’s home, the authors hypothesized that there would be an increase in medical abortions over first trimester surgical abortions in 2020 compared to 2019 due to social distancing guidelines.

Study Design

Retrospective data was collected from an abortion clinic in Southeastern Michigan between January 1, 2019 and December 31, 2020 (n=4,703). A negative binomial statistical model compared the number of medical abortions in 2019 to 2020. Each year was divided into quartile (Q) periods of three consecutive months. Analysis focused on the frequency and percentage of medical abortions in 2020 compared to 2019, with a focus on the relationship between quartiles.

Results

Medical abortions increased from a count of 702 in 2019, to 979 in 2020 (p-value=0.00499). There were statistically significant differences between 2019 and 2020 for Q2 (31.47% to 40.89%, p-value<0.001) and Q3 (33.15% to 53.70%, p-value<0.001), as well as a return-to-baseline in Q4, which is demonstrated by pre-executive order 2020 Q1 at 33.91% and post-executive order 2020 Q4 at 37.19%.

Conclusions

Statistically significant differences between 2019 and 2020 for Q2 and Q3 support the hypothesis that an increase in preference towards medical abortions over surgical abortions coincided with Michigan’s stay-at-home mandates; it was further supported by insignificant differences in 2019 and 2020 for Q1 and Q4. Understanding trends in patient choices for abortion access provides vital information for policymakers and healthcare providers to expand medical abortion care using remote options.
Implementasi Fiber Optik di Ranah Industri dan Penyambungan Fiber Optik Menggunakan Splicer di SMK Telkom Tunas Harapan
Authors: Elfira Nureza Ardina  , Dr. Supari  , Taufik Dwi Cahyono
Published: August 2023

Perkembangan dunia telekomunikasi semakin maju dan berbagai sistem pengiriman sinyal telekomunikasi. Berbagai macam media transmisi pada pengiriman sinyal telekomunikasi seperti media transmisi fisik dan non fisik. Media transmisi non fisik memiliki kelemahan saat pengiriman sinyal telekomunikasi ketika cuaca buruk. Dari hal tersebut dunia telekomunikasi mendapatkan solusi dengan menggunakan media transmisi fisik yang menggunakan kabel fiber optik. Kabel fiber optik ini perkembangan dari sistem kabel tembaga yang memiliki beberapa kekurangan. Fiber optik sudah mulai digunakan di beberapa industri, akan tetapi untuk sistem pemasangan dan pengenalan fiber optik di dunia pendidikan masih sangat sedikit untuk penjelasannya. Sekolah SMK Telekomunikasi Tunas Harapan di Salatiga merupakan sekolah yang mempelajari semua ilmu di bidang telekomunikasi. Perkembangan sistem telekomunikasi yang semakin maju menuntut siswa dan siswi sekolah tersebut dapat memahami perkembangan sistem telekomunikasi dengan pengaplikasian secara langsung dan sekolah ingin memajukan ilmu pengetahuan dunia telekomunikasi untuk siswa dan siswi tidak hanya secara teori. Dari hal tersebut kami melakukan pengabdian kepada masyarakat untuk melakukan pengenalan implementasi fiber optik di ranah industri dan penyambungan fiber optik menggunakan splicer di SMK Telkom Tunas Harapan Salatiga. Tujuan ini dilakukan agar siswa dan siswi SMK Telkom Tunas Harapan Salatiga mengetahui perkembangan implementasi fiber optik di ranah industri saat ini serta siswa dan siswi dapat melakukan praktik cara penyambungan fiber optik menggunakan splicer secara langsung yang selama ini dilakukan oleh beberapa provider. Fiber optik adalah sebuah media transmisi berupa kabel berbahan kaca dengan pentransmisian data infomasinya berupa cahaya. Pengenalan implemntasi fiber optik di ranah industri dan penyambungan fiber optik menggunakan splicer ini berupaya untuk memberikan pengetahuan kepada siswa dan siswi SMK Telkom Tunas Harapan Salatiga tentang perkembangan dunia industri telekomunikasi dan pengaplikasian perangkat fiber optik secara langsung. Selain itu dapat menambah ilmu pengetahuan tentang fiber optik terhadap para pengajar sekolah SMK Telkom Tunas Harapan Salatiga.
Pelatihan Percakapan Sehari-Hari Bahasa Jepang (Kaiwa) pada Siswa Kelas XII di SMA Negeri 1 Penebel
Authors: I Gusti Agung Galuh  , Putu Rusanti
Published: August 2023

Pengabdian masyarakat ini bertujuan untuk memperkenalkan percakapan Bahasa Jepang sehari-hari pada siswa kelas XII di SMA Negeri 1 Penebel. Target luaran yang ingin dicapai adalah (1) mengidentifikasi kosa-kata Bahasa Jepang yang digunakan pada percakapan sehari-hari (kaiwa), (2) melafalkan percakapan Bahasa Jepang sehari-hari (kaiwa) oleh siswa kelas XII. Metode yang digunakan dalam kegiatan ini pre-test dan post-test design. Peserta yang mengikuti pelatihan ini adalah sebanyak 105 siswa kelas XII. Kegiatan ini dilakukan melalui empat tahap yaitu perencanaan, tindakan, observasi, dan evaluasi Hasil dari kegiatan ini menunjukkan bahwa hasil rata-rata pre-test siswa adalah 49,7 dan hasil rata-rata post-test siswa adalah 71,4. Persepsi siswa tentang tujuan kegiatan pelatihan adalah sebanyak 58,5% siswa menyatakan baik dan 25,6% menyatakan sangat baik. Dengan demikian, kegiatan ini diharapkan dapat menarik minat siswa untuk belajar Bahasa Jepang agar mampu berkomunikasi secara internasional.
Water Quality and Water Borne Diseases in India: A Review
Authors:   Assistant Professor, Department of Economics, Khalsa College for Women, Sidhwan Khurd, Ludhiana (Punjab), India, Kaur Dr. Jasdeep
Published: July 2023

Climate change is impacting seriously human lives and human health in varied ways. Environmental pollution like air and water pollution are taking heavy toll on human beings. The increasing demand of water lead to its over exploitation and pollution and inefficient water use policies and methods are due to unchecked population growth and expansion of economic activities. Water quality problems are increasing and so are the water borne diseases. Various laws, policies and programmes are started by governments but the quality of water is deteriorating day by day.
İbnü’l-Vezîr’in Kader Meselesine Dalma Yasağına Bakışı
Authors: Bayram İbrahim
Published: July 2023

Zeydiyye mezhebine mensup iken Selef anlayışını seçen, itikadi görüşlerini daha çok İbn Teymiyye’nin fikirleri etrafında şekillendiren İbnü’l-Vezîr, diğer inanç konularının yanı sıra kader meselesi hakkında da düşüncelerini ortaya koymuştur. Bu son konu özelinde kader meselesine dalma yasağına dair de görüşlerini beyan etmiş, birtakım prensipler çerçevesinde fikirlerini izhar etmiştir. Daha çok hadis kaynaklarının şerhlerinde ve Selefiyye mensubu ilim ehlinin itikadi eserlerinde kendisine yer bulan mesele, bu kaynaklarda ağırlıklı olarak ilgili yasağın neleri kuşattığı üzerinden ele alınmaktayken İbnü’l-Vezîr, onu hem bu yönüyle hem de o yasağın neleri kapsamadığı çerçevesinde incelemiştir. Konuyu müstakil bir başlık altında ele alan müellif, önce bu yasağa kaynak olduğunu düşündüğü on hadise yer verip bunların sıhhat derecelerine dair bilgiler paylaşmış, ardından nasıl yorumlanması gerektiği hakkında görüşlerini beyan etmiştir. Bunu yaparken, mukayeseli bir yol izlemiş, ilgili hadislerin ortaya koyduğu yasağın neye yorulup neye yorulamayacağını dile getirmiştir. Yasağın özünü bidꜥata dalma ve kötülüklere neden olma maddesine dayandırmış, ayrıca birtakım kanıtlar üzerinden kader hakkında konuşmanın tümü ile yasak görülmeyeceğini temellendirmiştir.
Ex situ conservation and clonal propagation of a critically endangered endemic wild cinnamon from the southern Western Ghats
Authors: Shareef Sainudeen , Mathew Sam , Thulasidas G.
Published: July 2023

Cinnamomum heyneanum Nees, an endemic wild relative of commercial Cinnamon, confined only to type collection from Karnataka State and thought to be extinct until the recent rediscovery after 185 years from the evergreen forests of Kerala. The present article discusses the ex situ conservation of this critically endangered Lauraceous aromatic species through field gene bank of the Tropical Botanic Garden and Research Institute (TBGRI) and successful clonal multiplication through air layering for further advance research and bioprospecting of the same.
A Review of Neutrosophic Linear Programming Problems Under Uncertain Environments
Authors:   School of Advanced Sciences, VIT-AP University, Inavolu, Beside AP Secretariat, Amaravati AP, India, Tripathi Shubham Kumar ,   School of Advanced Sciences, VIT-AP University, Inavolu, Beside AP Secretariat, Amaravati AP, India, Kumar Ranjan
Published: July 2023

This review article focuses on the integration of Neutrosophic Set Theory and Extended Fuzzy Set Theory in the context of Linear Programming (LP) problems. Neutrosophic set theory deals with uncertain, imprecise, and indeterminate information, while Extended Fuzzy Set Theory extends the classical fuzzy set theory to handle more complex and nuanced membership degrees. The combination of these two frameworks provides a powerful toolset for modeling and solving LP problems in environments where uncertainty and ambiguity are prevalent. This review aims to analyze and summarize the existing literature on Neutrosophic Linear Programming problems in extended fuzzy environments, exploring the theoretical foundations and practical applications. The review article seeks to contribute to the understanding of these integrated approaches and their potential for addressing decision-making problems under complex and uncertain conditions.