bluuebunny/crossref_metadata_2025 huggingface dataset:
A EDUCAÇÃO PÚBLICA NO BRASIL: TEXTO E CONTEXTO À LUZ DO PENSAMENTO TEÓRICO DE DERMEVAL SAVIANI
Authors: Sally Mônica Alves
Published: March 2022

Com base no referencial teórico do professor Dermeval Saviani, o presente artigo revisitou suas contribuições teóricas sobre a política educacional brasileira. Através de revisão de literatura, foi realizada uma sucinta contextualização dos anos iniciais da formação familiar e acadêmica do autor, bem com a constituição do grupo de pesquisa, referências fundamentais à consolidação de conceitos e ideários que se tornaram basilares às análises da trajetória das ações políticas dirigidas a educação nacional, percorrendo desde o Brasil Colônia à atualidade, com a homologação da Lei 9394/96. Percurso histórico que possibilitou ao autor destacar quatro características recorrentes nas ações da gestão educacional: filantropia, protelação, fragmentação e improvisação. Mesmo com as constatações, Saviani conclama à luta pela construção de uma educação pública responsável e comprometida com os valores à uma sociedade mais justa e igualitária.
Business feasibility analysis of purse seine at Fish Auction Place (Tempat Pelelangan Ikan/TPI) Kranji, Lamongan
Authors: Nadia Vika Romadoni  , Asri Sawiji  , Toha Muslih
Published: March 2022

Lamongan Regency is one of the districts in East Java which have high potential of fishery resources. Purpose of this study is to determine the business feasibility of purse seine fishing gear at TPI Kranji, Lamongan. The data collection technique was carried out by field observations and in-depth interviews. Methods of data analysis with financial analysis using Net Present Value (NPV), Payback Period (PP), and Benefit Cost Ratio (B/C Ratio) methods. Analysis results shows that the purse seine business at TPI Kranji was financially feasible  according to the NPV value at the 5th year of IDR 1,890,298,600. The purse seine business at TPI Kranji also can return the initial investment costs in a period of 1 year based on the PP calculation and the B/C Ratio value is obtained 22.49 so it is classified as financially feasible. It is recommended that fishing business using purse seines at TPI Kranji is not only an effort to get the maximum profit, but also to maintain the sustainability of fisheries in a sustainable manner.
Tectonic features of different types of oil and gas bearing basins in the west of the East European platform
Authors: Aizberg R. E. , Gribik Ya. G. , Garetsky R. G.
Published: March 2022

In the Neoproterozoic and Paleozoic, different-type sedimentary basins, some of which are oil-and-gas bearing, were formed in the western East European Platform (EEP). These basins are confined to two types of regional structures – rift intracontinental and passive-coastal. Their tectonic features determined the geological conditions of oil and gas formation and oil and gas accumulation. The Pripyat paleorift oil and gas bearing basin, which is the closing western segment of the Hercynian Pripyat-Dneprov-Donetsk avalacogenes, has the largest hydrocarbon reserves in the region and a complex structure. High density of block and plicate-block divisions of oil-and-gas bearing complexes is connected with syngenetic faults and salt tectonics. The oil-and-gas content of the sedimentary basins of the Caledonian passive margin of the West WEP – Baltica, Podlaska-Brest, Lublin, Volyn-Podolsk, is caused by the extended areal of the oil-and-gas formation in the sub- and near-thrust deep-submerged sedimentary complexes in the Teisser-Tornquist zone. It was the main source of hydrocarbon-fluid migration eastward into the sedimentary basins of the WEP passive margin.
Application of the perturbation method to the problem of optimizing the transient process in a quasi-linear dynamic system
Authors: Kalinin A. I. , Lavrinovich L. I.
Published: March 2022

The problem of optimizing the transient process in a quasi-linear dynamic system with a performance index, being a linear combination of the energy costs and the process duration, is considered. Asymptotic approximations of a given order to the solution of this problem are constructed.
Some metal binding properties of recombinant human lactoferrin from the milk of transgenic goats
Authors: Semenov D. A. , Kuprienko O. S. , Vashkevich I. I. , Sviridov O. V.
Published: March 2022

In this research, the ability of pure recombinant human lactoferrin (rhLF), originated from the milk of transgenic goats, to bind ferric and europium ions has been shown by the methods of spectrophotometry, fluorescent spectroscopy, and inductively coupled plasma mass spectrometry. The apo-form of rhLF and its complexes with Fe3+ or Eu3+ saturated in 76 or 22 %, respectively, were obtained. A method for detection of total or released (“free”) lanthanide at acidic or neutral pH and high or low concentrations of chelating agents by time-resolved fluorescence was proposed.
The MEKANISASI BAGAN TANCAP MENGGUNAKAN ROLLER PENGANGKAT JARING DI PANGANDARAN, JAWA BARAT
Authors: Alamsah Safingi , Krisnafi Yaser , Baswantara Arif , Wibowo Berbudi , Harryes Regil Kentaurus
Published: March 2022

Pangandaran is located in the southern coast of the Java Island. Some of Pangandaran fishers operate lift net (bagan) to catch fish and shrimp. During hauling process, the net is lifted manually using a roller that potentially harm the fishers. The purpose of this study was to design a mechanical roller that applicable for lift net. The analysis of design requirement, such as calculation of torque, horse power, and reduction power with gear mechanism for operating the roller were applied in this research. The results showed that the net lifting operation required 4.8 HP or 3.6 KW of diesel engine to power a hydraulic pump. For the maximum load, when the net is fully loaded with fish, the operation required 67.91 HP or 50.64 KW. It means power from the diesel motor was not enough to support at maximum load. Therefore, a gear mechanism with a ratio of 1:14 was applied. However, this method reduces the angular speed of the gear which leads to reduction on net pulling speed.

Keywords: Lift net, hydraulic, horse power, power, and lifnet roller
Public and Private Sector to Zero Deforestation Commitmen in South Sumatra
Authors: Ristiana Nur indah , Purnomo Herry , Hero Yulius , Okarda Benny , Puspitaloka Dyah , Sanjaya Made
Published: March 2022

To address deforestation, South Sumatra Goverment was committed to be the frontrunner in attaining Green Growth 2017. All economic activities related to land use must comply with the regulations. The private sector supports them with some initiatives by several certifications as their commitment toward zero deforestation (ZDC). However, from the land cover data, South Sumatra Province is one of the highest forest cover loss in Indonesia followed by increasing economic activities. This study aims to explain commitments of the public and private sectors in complying toward zero deforestation. We conducted interviews with relevant agencies and collect the data regarding interventions and initiatives. This study used compliance theory to analyze the commitments of both sectors. The results showed that the public and private sectors in South Sumatra have shown their commitment with the type of treaty-induced compliance. The compliance showed how the commitment is integrated into policies, aligned public and private governance arrangements, and a good environmental quality change by reduced deforestation rate. This showed that one of the ZDC’s objectives is at least halve the rate of loss of natural forests globally by 2020 has been implemented by both. Thus, they strive to end natural forest loss by 2030.
The Comparison of Hemoglobin Levels, Blood Oxygen Saturation, and Breaths Frequency on The Lowlander and Highlander
Authors: Bahri Syamsul , Zohri Lalu Hasan Nasirudin , Istiqomah Istiqomah , Yusuf M. Y. , Putra Hendra S.
Published: March 2022

Geographical conditions affect human physical and physiological conditions, one of the examples is the height of residence that can make the respiratory system different among population groups. This study aims to compare the respiratory system between highlanders and lowlanders in terms of hemoglobin levels, blood oxygen saturation, and breaths frequency. The research model used was a comparative study with a purposive sampling method based on: age criteria with a range of 16-19 years, a minimum of 6 months stayed at the research location, and there is no recorded respiratory system disease. Data analysis used was independent t-test with Shapiro-Wilk prerequisite test for normality and one-way ANOVA for homogeneity, then Mann-Whitney test for follow-up non-parametric test. The results showed that the highlanders generally have oxygen saturation and hemoglobin levels with an average value of 98.81% and 14.69g/dL higher than those in the lowlands with a value of 97.86% and 13.14g/dL. On the other hand, the average value of breath frequency of highlanders is 17.38/minute which tends to be lower than that of lowlanders with 24.17/minute. The prerequisite test showed highlanders oxygen saturation data that were not normally distributed with a significance value of 0.003, then oxygen saturation data and breath frequency were not homogeneous with a significance value of 0.000 and 0.003 respectively. The comparative test showed a significance value of 0.002 for hemoglobin through independent t-test, then obtained asymptomatic significance values ​​of 0.004 and 0.000 for oxygen saturation and breaths frequency through the Mann-Whitney test. Based on the significance value obtained, it can be stated that there are significant differences in hemoglobin levels, oxygen saturation, and breaths frequency per minute between highland and lowland residents. It is recommended to conduct further research on lung capacity and chest cavity index to provide a more holistic explanation of the differences in the respiratory system between highland and lowland residents.
West Nile Virus and Eastern Equine Encephalitis Virus High Probability Habitat Identification for the Selection of Sentinel Chicken Surveillance Sites in Florida
Authors: Beeman Sean P. , Downs Joni A. , Unnasch Thomas R. , Unnasch Robert S.
Published: March 2022

To mitigate the effects of West Nile virus (WNV) and eastern equine encephalitis virus (EEEV), the state of Florida conducts a serosurveillance program that uses sentinel chickens operated by mosquito control programs at numerous locations throughout the state. Coop locations were initially established to detect St. Louis encephalitis virus (SLEV), and coop placement was determined based on the location of human SLEV infections that occurred between 1959 and 1977. Since the introduction of WNV into Florida in 2001, WNV has surpassed SLEV as the primary arbovirus in Florida. Identifying high probability locations for WNV and EEEV transmission and relocating coops to areas of higher arbovirus activity would improve the sensitivity of the sentinel chicken surveillance program. Using 2 existing models, this study conducted an overlay analysis to identify areas with high probability habitats for both WNV and EEEV activity. This analysis identified approximately 7,800 km2 (about 4.5% of the state) as high probability habitat for supporting both WNV and EEEV transmission. Mosquito control programs can use the map resulting from this analysis to improve their sentinel chicken surveillance programs, increase the probability of virus detection, reduce operational costs, and allow for a faster, targeted response to virus detection.
Biological profile of secondary hyperparathyroidism in chronic renal failure
Authors: Saloua abbassi  , Salma rouhi  , Salma amrani  , Saliha chellak  , Abderrahman Boukhira
Published: March 2022

Introduction: Secondary hyperparathyroidism (SHPT) is a frequent complication of chronic renal failure and is associated with high morbidity and mortality. Our goal is to study the average time of development of SHPT, and the biological profile in accordance with recommended standards. Patients and methods: Retrospective descriptive study, including 134 chronically hemo-dialysed patients. Demographic, clinical, phosphocalcic and therapeutic data were analyzed. The phosphocalcic parameters were defined by KDOQI 2003 and KDIGO 2009 recommendations. Results: The average time to onset of SHPT is 3.15 ± 4.02 years according to KDOQI standards and 4.6 ± 4.3 years according to KDIGO standards. The most commonly administered SHPT treatments are calcium salt and Vitamin D active. At the end of the study, 73.9% for KDOQI and 46.3% for KDIGO had hyperparathyroidism. The rates of compliance of the phosphocalcic indicators were higher with the KDIGO than with KDOQI recommendations for serum calcium, phosphate and parathyroid hormone (PTH). Discussion: We noted a significant improvement between the two initial and recent periods concerning phosphocalcic parameters in general and hyperparathyroidism in particular. We found that the delay in the diagnosis of CKD, the duration of dialysis, the cost and availability of treatments, and the minimal frequency of kidney transplant in our country make it difficult to get the biological parameters to the recommended targets, Conclusion: It is necessary to underline the interest of a good biological monitoring to ensure a good evaluation of the therapeutic conduct, and a better prevention against the serious complications of SHPT.
Effect of neem derivatives (Azacdirachta indica) on the mango mealybug (Rastrococcus invadens) for biological control
Authors: Fawrou Seye  , Amadou Fall  , Cheikh Abdou Khadre Dia  , Mamour Toure  , Raymond Demba Ndione  , Mady Ndiaye
Published: March 2022

Pest insects are a major constraint on fruit production in Senegal. In order to find an alternative to the chemical control of these pests, the insecticidal effect of neem derivatives (Azadirachta indica) formulated at different doses on the mango mealybug (Rastrococcus invadens) was studied. The powders obtained from the different parts of the neem were mixed with distilled water in different proportions, namely for 100ml 0g (control), 1g, 2g, 4g, 8g, 16g, 32g, 64g and 124g. The whole, consisting of water and powders of the different parts of neem, was homogenized. For each treatment, 5 repetitions were made over 5 days. The results obtained show that neem significantly reduced the populations of mealybug on the mango tree. The results also showed that neem is a very effective insecticide against these pests. This effectiveness is all the more important with almond derivatives (100% mortality at a dose of 32g per 100ml) compared to other neem derivatives.
Antimicrobial efficiency of garlic (Allium sativum) leaf derived copper nanoparticles against pathogenic bacteria
Authors: Sangeeta Ijjatdar  , Santosh Gaherwal  , Man Mohan Prakash
Published: March 2022

Present study deals with synthesizing CuNPs from Garlic (Allium sativum) plants leaf and investigates its antibacterial activity against different bacteria. CuNPs was synthesized by Herbal method. The characterization of nanoparticles was done by XRD, FTIR and UV-spectroscopy method. Antibacterial activity was determined by disc diffusion, well diffusion method and MIC. This green synthesis method is alternative to chemical methods, since it is cheap, pollutant free and eco-friendly. Thus the obtained CuNPs demonstrated remarkable antibacterial activity against three human pathogenic bacteria when used in combination with commercially available antibiotics. CuNPs have become an important approach for applications in nanobiotechnology in the development of antibiotic treatment of different bacterial infections.
Authors: Fauzan Ahmad
Published: March 2022

Pada dasarnya sebagian besar siswa beranggapan bahwa matematika adalah pelajaran yang kurang menyenangkan, tetapi sebenarnya hal itu berawal dari sugesti yang diterima dari orang lain. Sugesti itu menyebabkan siswa merasa tegang dan takut bahkan sebelum menerima pelajaran matematika. Penggunaan metode ceramah yang digunakan oleh guru menyebabkan siswa kurang berperan sehingga merasa tidak bergairah dan merasa bosan, pemahamannya kurang maksimal, dan nilai yang didapatkan tidak sesuai dengan yang diharapkan. Penelitian ini bertujuan untuk meningkatkan berfikir kritis peserta didik kelas XI SMA ISLAM AL-IKHWAN setelah mengikuti pembelajaran dengan model Pembelajaran PBL. Penelitian tindakan kelas ini dilaksanakan dalam 3 siklus yang masing-masing siklus terdiri dari satu kali pertemuan. Setiap siklus terdiri dari empat langkah, yaitu perencanaan, tindakan, pengamatan dan refleksi. Hasil dari penelitian ini menunjukkan bahwa persentase skor berfikir kritis peserta didik pada siklus I sebesar 33% dengan kualifikasi rendah, meningkat pada siklus II sebesar 67% dengan kualifikasi sedang, siklus III sebesar 100% dengan kualifikasi tinggi. Berdasarkan hasil penelitian tersebut, dapat disimpulkan bahwa indikator keberhasilan dari penelitian ini terpenuhi dan penerapan model PBL pada pembelajaran daring dapat meningkatkan berfikir kritis peserta didik.
Authors: Fitriyanti Henny
Published: March 2022

Pada dasarnya sebagian besar siswa beranggapan bahwa matematika adalah pelajaran yang kurang menyenangkan, tetapi sebenarnya hal itu berawal dari sugesti yang diterima dari orang lain. Sugesti itu menyebabkan siswa merasa tegang dan takut bahkan sebelum menerima pelajaran matematika. Penggunaan metode ceramah yang digunakan oleh guru menyebabkan siswa kurang berperan sehingga merasa tidak bergairah dan merasa bosan, pemahamannya kurang maksimal, dan nilai yang didapatkan tidak sesuai dengan yang diharapkan. Penelitian ini bertujuan untuk meningkatkan berfikir kritis peserta didik kelas XI SMAN 1 Pamekasan setelah mengikuti pembelajaran dengan model Pembelajaran Discovery Learning. Penelitian tindakan kelas ini dilaksanakan dalam 3 siklus yang masing-masing siklus terdiri dari satu kali pertemuan. Setiap siklus terdiri dari empat langkah, yaitu perencanaan, tindakan, pengamatan dan refleksi. Hasil dari penelitian ini menunjukkan bahwa persentase skor berfikir kritis peserta didik pada siklus I sebesar 56% dengan kualifikasi rendah, meningkat pada siklus II sebesar 68,75% dengan kualifikasi cukup, siklus III sebesar 81,25% dengan kualifikasi tinggi. Berdasarkan hasil penelitian tersebut, dapat disimpulkan bahwa indikator keberhasilan dari penelitian ini terpenuhi dan penerapan model Pembelajaran Discovery Learning pada pembelajaran daring dapat meningkatkan berfikir kritis peserta didik.
Authors: Pujiastuti Arik Umi , Dwidarti Fera
Published: March 2022

Artikel ilmiah merupakan salah satu jenis teks ilmiah yang tidak terlepas dari kehidupan akademik mahasiswa, dengan demikian pemahaman mahasiswa tentang artikel ilmiah perlu diketahui dengan jelas. Penelitian ini bertujuan mendeskripsikan pemahaman mahasiswa tentang artikel ilmiah. Responden penelitian adalah mahasiswa PGSD angkatan 2018 kelas A, B, dan C berjumlah 81. Analisis data yang digunakan adalah deskriptif kuantitatif yaitu, mendeskripsikan hasil analisis data berdasarkan pengumpulan data yang dilakukan. Pengumpulan data dilakukan dengan teknik angket dan instrumen penelitian yang digunakan adalah lembar angket. Berdasarkan analisis data hasil penelitian menunjukkan bahwa mahasiswa kelas A, B, dan C yang menjawab YA sebesar, 45,11%, 52,38%, dan 53,9%. Adapun hasil respon jawaban TIDAK yaitu, kelas A 54,89%, kelas B47,62%, dan kelas C 46,1%.
PENGEMBANGAN VIDEO PEMBELAJARAN UNTUK MEMBACA AKSARA JAWA PADA PESERTA DIDIK KELAS IV SEKOLAH DASAR
Authors: Ikasanti Hani Aries , Umam Nanang Khoirul , Marzuki Ismail
Published: March 2022

The development research aims to know the validity of development learning video to read aksara Jawa for fourth grade elementary school student. The process of developing learning media video uses a modified and simplified 4-D model, namely, defining, designing, developing, and without disseminating. The result of the development is a learning video that contains Javanese materials. Data sources in this development research are material validator and media validator. Data collection used is a learning media validation. With data analysis, namely analyzing the validity of learning media. Based on the result of the data from validation, it was found that the development of learning video to read aksara Jawa fulfilled the worthy or good criteria, as follows: a) Learning media validation result the material validator gets 80% precentage wich is categorized as valid and can be used during the learning process, and b) Learning media validation result the media validator gets 73,33% precentage wich is categorized as valid and can be used during the learning process.
PENERAPAN METODE PENCATATAN PERSEDIAAN FIFO PADA PT DEWI FORTUNA SURABAYA
Authors: Annisa Rahmawati
Published: March 2022

Persediaan adalah asset penting perusahaan yang merupakan bagian dari asset lancar perusahaan. Penilaian terhadap nilai akhir persediaan merupakan sesuatu yang penting karena dapat mencerminkan besaran asset yang dimiliki oleh perusahaan. PT Dewi Fortuna merupakan perusahaan distributor buah segar disurabaya. Perusahaan ini belum menetapkan metode penilaian persediaan yang sesuai dengan aturan yang berlaku umum di Indonesia yaitu PSAK. 14. PT Dewi Fortuna menghitung nilai persediaannya dengan perkiraan yang dirasa pantas oleh perusahaan tersebut. Penelitian ini dilaksanakan dengan metode kualitatif, yang dijalankan dengan tujuan membandingkan teori dan praktek yang dilaksanakan pada subyek penelitian dalam hal ini PT Dewi Fortuna. Hasil dari penelitian ini menjelaskan bahwa penerapan metode Masuk Pertama Keluar Pertama dapat memberikan rincian perhitungan yang lebih jelas dan lebih realistis dibandingkan dengan metode perkiraan yang digunakan oleh PT Dewi Fortuna.
PENGARUH PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 TERHADAP KEPATUHAN PEMBAYARAN PAJAK USAHA MIKRO KECIL MENENGAH
Authors: RM. Bramastyo KN  , Enny Istanti
Published: March 2022

Sumber pendapatan terbesar Indonesia berasal dari pajak. Pajak adalah pendapatan negara yang berpotensi dalam menciptakan keberhasilan dalam pembangunan nasional. Populasi dari penelitian ini adalah usaha mikro kecil menengah yang terdapat di KPP Pratama X dan Metode yang digunakan dalam pengambilan sampel adalah metode Sampling Purposive Data yang digunakan bentuk kuesioner (Questionare). Uji t menunjukkan bahwa thitung thitung > ttabel (5,383 > 1,678) dan  tingkat signifikansi 0,000 maka hal ini membuktikan bahwa penerapan PP No. 23 Tahun 2018 mempunyai pengaruh signifikan terhadap kepatuhan pembayaran pajak usaha mikro kecil menengah. Simpulan bahwa kepatuhan pembayaran pajak usaha mikro kecil menengah tidak hanya berdasarkan penerapan PP No. 23 Tahun 2018 tetapi juga disebabkan oleh tingkat  kesadaran masyarakat dalam membayar pajak cukup tinggi walau tidak semua wajib pajak usaha mikro kecil menengah membayar pajak tepat waktu.
PERAN PELATIHAN DAN MOTIVASI GURU TERHADAP KINERJA GURU PADA MADRASAH ALIYAH NEGERI (MAN) SAMPANG
Authors: Fitra Mardiana  , Chamariyah  , Siti Nurul Hasanah
Published: March 2022

The purpose of study are: 1) To determine the description of the training, motivation, and performance of teachers at Madrasah Aliyah Negeri Sampang; 2) Test and analyze whether training and motivation simultaneously have a significant effect on teacher performance at Madrasah Aliyah Negeri Sampang. 3) Test and analyze whether training and motivation partially have a significant effect on teacher performance at Madrasah Aliyah Negeri Sampang. The results showed that 1) Training is a planning program designed to improve performance and to bring about measurable changes. Motivation is a condition that encourages or causes a person to make a change that takes place consciously. Performance is a manifestation of work performed by a person or organization which is usually used as a basis for evaluating individuals or organizations. 2) Simultaneously, training and motivation were responded very well by respondents so that it had a significant effect on teacher performance at Madrasah Aliyah Negeri Sampang, it was proven to be true and the hypothesis was accepted. 3). Partially, the training and motivation responded very meaningfully / very well by the respondents so that they had a significant influence on the performance of teachers at Madrasah Aliyah Negeri Sampang, it was proven to be true and the hypothesis was accepted.
PERLAKUAN PIUTANG TAK TERTAGIH PADA PT CDX SURABAYA
Authors: Jeremy Julio Wijaya
Published: March 2022

Accounts receivable is part of the balance sheet that is in the current asset position, which arises as a result of a sale of goods, services or from a seller to the buyer, usually given a maturity of 30-90 days. Accounts receivable whose age exceeds 120 days will be included in the bad debts category. PT CDX is a trading company that has a material amount of receivables with a long collection period. This study intends to discuss the treatment of uncollectible accounts at PT CDX. This research was conducted using qualitative methods carried out through interviews, observation and primary data collection from PT CDX. The results of this study found that the accounts receivable turnover of PT. CDX is slow and the collection period for accounts receivable is also long. Where this shows that the cash obtained will also decrease from the end the cash flow that enters the company will also decrease and ultimately the company's cash flow is also ineffective. Management of accounts receivable at PT CDX that are still ineffective can be improved by giving a discount on each payment of receivables before maturity and a billing policy for accounts receivable before maturity and a firmer billing policy.
IMPLEMENTASI METODE PENYISIHAN PIUTANG PADA PIUTANG TAK TERTAGIH PT. DEF SURABAYA
Authors: Annisa Rahmawati
Published: March 2022

Piutang adalah bagian dari asset suatu entitas yang berupa hak tagihan jangka pendek atau jangka panjang dari transaksi ekonomi masa lampau yang dilakukan oleh perusahaan yang bersangkutan dengan kliennya. PT. DEF merupakan perusahaan perusahaan jasa yang memfokuskan usahanya di bidang Ekspedisi yang berada di Surabaya utara. PT. DEF memperhitungkan nilai piutang tak tertagihnya dengan menggunakan metode penghapusan langsung. Metode penelitian yang digunakan pada penelitian ini adalah metode penelitian kualitatif yang dilakukan dengan urutan langkah observasi, awancara dan pembandingan antara fenomena dan teori yang berkaitan.  Hasil dari penelitian ini menyatakan bahwa metode penyisihan piutang dengan penghapusan langsung kurang tepat untuk digunakan karena kurang dapat mencerminkan nilai piutang yang wajar pada laporan keuangan, oleh karenanya perusahaan disarankan untuk menggunakan metode penghapusan piutang dengan metode penyisihan piutang tak tertagih agar besaran nilai piutang yang di sajikan pada laporan keuangan menjadi lebih wajar.
PENGARUH SOLVABILITAS DAN PROFITABILITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR (Studi Pada Subsektor Pulp dan Paper Yang Terdaftar di BEI Periode 2017-2020)
Authors: Lidya Agustin  , Siti Rosyafah  , Tri Lestari
Published: March 2022

Financial performance is the result achieved by the company's management to find out in managing company assets effectively during a certain period. An uncertain economy causes a high risk of a company experiencing poor financial performance or bankruptcy, to determine whether a company's financial performance is good or not, it can be seen from the company's ability to pay off its debts through solvency and profitability. The purpose of this study was to determine the effect of solvency and profitability on the company's financial performance. This study uses a quantitative approach with data collection using purposive sampling method. The population of this study are pulp and paper manufacturing companies listed on the Indonesian stock exchange with 8 out of a total of 10 companies. The analytical method used is multiple linear regression analysis with hypothesis testing, namely t test, F test and R² test. The results showed that partially solvency (debt to total asset ratio and debt to equity ratio) had no significant effect on financial performance, and profitability (return on equity and net profit margin) partially had a significant effect on financial performance. Simultaneously solvency (debt to total asset ratio and debt to equity ratio) and profitability (return on assets and net profit margin) have a significant effect on financial performance. Meanwhile, the dominant influence is profitability (net profit margin).
PENGARUH PENGETAHUAN PERPAJAKAN DAN PERSEPSI TERHADAP MINAT MENJADI AKUNTAN PAJAK (Studi Pada Mahasiswa Akuntansi FEB Universitas Bhayangkara Surabaya)
Authors: Vita Lisya  , Siti Rosyafah  , Syafi’i
Published: March 2022

The development of the business world and business practices that are increasingly rapidly increasing demand for labor, especially from accounting majors. A tax accountant is one of the promising job prospects in the accounting major. This study aims to determine the effect of tax knowledge, perceptions of interest in becoming a tax accountant. This study is a quantitative study with a sample calculated using the slovin formula and obtained a minimum sample of 62 respondents from Accounting Students FEB Bhayangkara University Surabaya. Data analysis was carried out using descriptive statistical tests, data quality tests and hypothesis testing with multiple linear regression methods assisted by the SPSS (Statistical Product and Service Solution) analysis tool. The results of this study indicate that knowledge of taxation, perception partially and simultaneously affect the interest in becoming a tax accountant. Perception is an independent variable that dominantly affects the interest in becoming a tax accountant.
ANALISIS LAPORAN KEUANGAN DAN INDIKATOR KEBANGKRUTAN UNTUK MENILAI KINERJA KEUANGAN SERTA KELANGSUNGAN PADA PT BAYU BUANA Tbk
Authors: Enny Istanti  , RM Bramastyo Kusumo Negoro
Published: March 2022

In today's tight business competition, many companies always want to stay afloat from business competitors. This research is a qualitative descriptive study with an approach that is carried out using quantitative data calculations in the form of financial statements. From the analysis, it shows that the financial performance of PT Bayu Buana Tbk in 2008 to 2012 can be said to be still not good. Where in terms of liquidity ratios and leverage ratios, the company is still not able to pay off its obligations. For the analysis of bankruptcy indicators, the results obtained from 2008 to 2012, the company is classified as a very healthy company or does not experience financial difficulties or bankruptcy.
EFEKTIVITAS PEMERIKSAAN PAJAK DALAM UPAYA MENINGKATKAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA
Authors: Ali Muhdor
Published: March 2022

Tax is one of highest sources of state revenue. Qualitative research methods are methods based on the philosophy of postpositivism. The conclusions are as follows: 1. The tax audit carried out by the audit team is in accordance with the guidelines in the Regulation of the Minister of Finance. 2. The results of the calculation of the effectiveness level, in 2015-2018 are included in the effective criteria with a percentage of 100%, and in 2019 they are included in the effective criteria with a percentage of 91.1%.3. The results of the calculation of the level of effectiveness based on the realization of tax audit receipts in 2015-2019 based on targets and the realization of ineffective audits, 4. Factors that affect tax audits include unclear taxpayer addresses, different attitudes of taxpayers, sense of responsibility responsibility of the examiner, human resources, adequate office facilities, good communication, and support from the leadership and good cooperation between leaders.
Pemanfaatan Biji Durian sebagai Produk Olahan Makanan Kerupuk
Authors: Misrah Misrah
Published: March 2022

Durian is one of the fruits that are very popular with people, especially in Southeast Asia which has many fans of consuming durian fruit, the taste is unique, the texture is soft like butter, often used as a variety of processed foods. It is known that Salak, Pak-Pak Bharat was one of the producers of durian fruit in North Sumatra. However, durian seeds are still not used and wasted. Therefore, the purpose of this community service is to educate its people to process durian seeds into crackers. From this program, people get knowledge about the use of durian seeds and will be used as additional income. In addition, there will also be socialization to the local government so that later it can be used as typical souvenirs of Pak-Pak Bharat
Pemanfaatan Ekstrak Daun Kemangi sebagai ‘Hand Sanitizer‘ di Lembaga Pendidikan alFalah, Sei Mencirim, Deli Serdan
Authors: Nurhayani Nurhayani , Siregar Yulvi Annisa Ahla
Published: March 2022

ABSTRACT. Hand sanitizer is a non rinsed sanitizer which is can used to clean our
hands without water. Through community service activities, it is hoped to improve society’s insight about the importance in using hand sanitizer which is considered more effective than using soap and water to prevent the spread of virus so it can help people to avoid deseases which is caused by microbes. However, using hand sanitizer which contains high alcohol is dangerous because it can cause viral inflammation.. Using natural hand sanitizer which is made of Basil leaves is better
hand sanitizer solution naturally. Utilization of natural antiseptic which made of
basil leaves extract is socialized in Al Falah School at Sei Mencirim village in order
to give information and insigt to students, parents’ students, teachers and staf there
about how important to do prevention and avoidance deseases especially in pandemic covid-19 by keeping their hands clean through natural hand sanitizer use.
Keywords: Hand sanitizer, Basil Leaves, Natural antiseptic
Pelatihan Kurikulum 2013 dalam Meningkatkan Profesionalitas Guru SMP IT Jabal Noor, Medan Krio, Sunggal, Deli Serdang
Authors: Neliwati Neliwati
Published: March 2022

ABSTRACT. The purpose of this community service was to train teachers how to
implement the 2013 curriculum. The target of this program was all teachers of Jabal
Noor Integrated Islamic Junior High School (called SMPIT) in Medan Krio,
Sunggal, Deli Serdang North Sumatera. It was hoped from this program that
the teachers are more professional in teaching and learning process. This program
uses an active learning approach, where the participants involved must be able
to actively participate in activities and assistance in implementing the 2013
curriculum. The results showed a change in mindset among 30 teachers about
the 2013 curriculum as an effort to encourage interactive learning. Among
them, there are 25 people who are getting better at implementing the 2013
curriculum in the following aspects:) curriculum ideas and designs, 2)
approaches in the curriculum, 3) understanding in conveying curriculum
concepts. Meanwhile, 5 people need special guidance.
Keywords: 2013 curriculum, Jabal Noor, teaching and learning process
Promosi Produk Penghimpun Dana Bank Mini Syariah (BMS) Terhadap Minat Menabung Nasabah Di Bank Mini Syariah Mardhotillah Angkola Barat
Authors: Harahap Purnama Hidayah , Priyatni Mita Dwi
Published: March 2022

Abstract

Islamic finance is a financial institution whose operations are based on Islamic principles. The application of Islamic principles is what distinguishes Islamic financial institutions from general (conventional) financial institutions. The community certainly has significant goals both in terms of achieving goals and realizing the use of Islamic financial services based on the Al-Quran and As-Sunnah. To achieve the goals that have been proclaimed, it is necessary to take action. The action in this case is to invite the people of the Sitinjak village, West Angkola District to save in a mini sharia bank. Therefore, in this journal paper, the researcher aims to increase the insight and knowledge of students and the public about Islamic banking, invite students and the public to join in using Bank i Syariah products and to familiarize students and the public with saving at Islamic banks. This study involved several informants including students, the community and the leadership of the Mini Syariah Bank Pondok Pesantren Mardhotillah by using the interview method. The results obtained include the number of enthusiastic students of the Mardhotillah Islamic boarding school who are enthusiastic about joining the Mini Syariah Bank. There are obstacles related to people's concerns who think that this Mini Syariah Bank is an unclear bank, and the Bank can later cause disappointment
SIKAP MASYARAKAT TENTANG PEMANFAATAN JAMBAN KELUARGA DI WILAYAH KERJA PUSKESMAS PEMBANTU NELAYAN, KELURAHAN NELAYAN INDAH, KECAMATAN MEDAN LABUHAN
Authors: Agustina Dewi , Khairiah Anastasya , Ramadhani Annisa , Azmi Putri Aulia
Published: March 2022

Abstract

A latrine is a building that is used to be called a place to dispose of and collect human waste or najis, usually a latrine/WC. So that the results will be stored in a certain place and not be the cause or spread of disease and pollute the residential environment (Depkes RI, 2003). This research was conducted to determine the description of community behavior regarding the use of family latrines in the Nelayan Indah Village, Medan Labuhan District. Data collection was done by interview and observation. The research instrument used an observation sheet in the form of a questionnaire. The results of the research on family latrine ownership of 120 respondents showed that 92.5% had a latrine and 7.5% did not. the results of the research on the use of family latrines from 120 respondents showed that 90.8% used latrines and 9.2% did not use latrines. The results of this study indicate that the knowledge, attitudes and actions of the community in the fishing village of Indah in the ownership and use of latrines are quite good. The community already knows the importance of using good healthy family latrines and completely avoiding diseases caused by dirt or feces
Pelatihan Manajemen Bank Sampah Guna Pelestarian Lingkungan dan Meningkatkan Nilai Ekonomis Masyarakat Di Kecamatan Namorambe Kabupaten Deliserdang
Authors: Siagian Tomy Sun , Sriyanto Darmawan , Rasyid Muhammad Andi , Ningrum Dhea Agusty , Yani Rulli
Published: March 2022

Abstract

Along with the incrase population density especially in Deli Serdang, it can’t be separated from the incrase amount of waste.  The garbage will incrase with population too, this isi so importance to solve. The result from Environmental Service of Deli Serdang there was 1.078 tons/day the waste production in Deli Serdang. Most of the waste produced from household and the rest comes from companies, offices, school, and others. To solved this problems it is necessary socialitation to public for managing their waste.  If garbage managed properly it will be have a positive impact through composting and economic value added from a waste bank. The schools are the place that having the important role of social values to students, so they can think that they have to get knowledge about wasting management. From This PKM we expected the schools can get the knowledge about waste management methods that will be useful in society. This PKM activity is  a workshop to teachers and students especially about waste management. The output of the implementation from this activity is all of society in the school getting the knowledge and skill in waste management.
Pendekatan Parsipatory Santri Musthafawiyah Purbabaru Dalam Melihat Hukum Menjual Harta Wakaf Menurut Ulama Pondok Pesantren (Perspektif Pengabdian Kepada Mayarakat )
Authors: Zuhri Ahmad , Iman Khairil
Published: March 2022

Abstract

There is a tradition of Mustafawiyah students known as Pondok Waqf (Pondok Waqf). This waqf is carried out by students who have finished studying with juniors with the aim of helping juniors who do not have a cottage and to get rewards only, and of course the implementation is only verbal and without administration. This research is an empirical juridical research using a participatory approach. The research data was collected by means of interviews and document studies and then analyzed using the Miles and Huberman method. The results of this study indicate that the practice of Waqf Boarding among Pon-Pes Mustafawiyah Purbabaru students is carried out with the habit of students waqf their cottage to their juniors on the basis of trust and hoping for a reward, Wakap Pondok is done orally. , without witnesses, without Nazir and without proper administration. . There are several factors behind the sale of waqf huts among Purbabaru Mustafawiyah Santri, namely the lack of assistance and attention from teachers and boarding school administrators for waqf students in banjar, lack of knowledge and access to information related to waqf management regulations and low legal awareness. musthafawiyah students in wakap. . The cleric of the Mustafawiyah Purbabaru Islamic Boarding School is of the opinion that waqf assets should not be traded based on the opinion of Umar bin Khattab narrated by Imam Bukhari. Thus, the law of selling waqf huts is haram and the perpetrator is a sinner
Влияние термической обработки на текстуру фазовых превращений и механические свойства горячекатаных высокопрочных сталей
Authors: Лопес-Гранадос Нэнси М. , Салинас-Родригез А.
Published: March 2022

Исследовано влияние термической обработки на текстуру фазового превращения и механические свойства горячекатаных высокопрочных автомобильных сталей различного химического состава. Проведен микроструктурный анализ сталей после закалки в воде от 950 °C и отпуска при 450 °C, 30 мин методами световой и электронной микроскопии. Изучена текстура фазовых превращений сталей методом дифракции обратных электронов и ориентационной микроскопии. Установлена прямая связь между текстурой фазового превращения и механическими свойствами, которые зависят от химического состава и режимов термической обработки стали, причем химический состав играет определяющую роль в формировании конечных ориентационных компонентов.
Особенности структуры и фазовых переходов Al - Fe - Cr-сплава в разных условиях кристаллизации в аддитивных технологиях
Authors: Логинова И. С. , Сазера М. В. , Кусков К. В. , Попов Н. А. , Халил А. М. , Солонин А. Н.
Published: March 2022

Исследована микроструктура сплава Al - 2,5 % Fe - 1,5 % Cr, полученного кристаллизацией из расплава со скоростями охлаждения в интервале 0,5 - 940 К/с, а также влияние типа исходной микроструктуры на поведение сплава при лазерной обработке. Проведен рентгенофазовый анализ литого сплава, определена температура солидуса и микротвердость. С использованием программного обеспечения Thermo-Calc построены политермические сечения системы Al - Fe - Cr и проведен расчет изменения массовой доли твердых фаз в структуре сплава. Показано, что увеличение скорости охлаждения при кристаллизации сплава приводит к уменьшению концентрации первичных кристаллов фазы Al45Cr7 вплоть до их полного исчезновения и формированию однородной микроструктуры. Поверхность образцов сплава была обработана лазерным лучом, после чего исследована микроструктура поперечных сечений полученных треков. Данный тип обработки поверхности имитирует характер воздействия на материал в аддитивных технологиях. Лазерная обработка поверхности сплава способствует существенному росту твердости (с 43 до 77 HV ), что обусловлено образованием пересыщенного алюминиевого твердого раствора и малым размером дендритной ячейки.
Метод оценки структурной стабильности жаропрочных никелевых сплавов на основе определения параметра фазовой стабильности PS
Authors: Тягунов А. Г. , Тарасов Д. А. , Мильдер О. Б. , Савин Г. О.
Published: March 2022

Предложен новый метод оценки структурной стабильности жаропрочных сплавов на основе никеля, основанный на определении параметра фазовой стабильности и учитывающий динамику деградации структуры и термовременные условия испытаний. Проведен расчет параметра структурной стабильности по результатам исследования 300 марок отечественных и зарубежных жаропрочных никелевых сплавов. Получены зависимости предела длительной прочности от параметра Ларсона-Миллера. Показано, что новый метод более корректно отражает структурную стабильность жаропрочных никелевых сплавов, особенно с современной системой легирования, по сравнению с обычно используемой оценкой температуры полного растворения основной упрочняющей фазы.
Workshop on-line como estratégia de apresentação do exame clínico objetivo estruturado (OSCE)
Authors: Carvalho Raquel Baroni de , Ribeiro Mariana Carvalho Martins
Published: March 2022

O objetivo deste trabalho foi descrever o processo de elaboração, validação e apresentação de um workshop on-line sobre o instrumento avaliativo OSCE para docentes do curso de Odontologia de duas instituições no Estado do Espírito Santo. Trata-se de estudo metodológico realizado em etapas: elaboração, validação e realização do workshop, seguida de avaliação do evento pelos participantes. Para produção do workshop foi feito levantamento bibliográfico com intuito de estruturar o conteúdo abordado na exposição. O workshop foi realizado por meio de palestra organizada em slides utilizando o Microsoft Power Point, na qual foi explanado sobre avaliação da aprendizagem e apresentado o OSCE como instrumento para tal. A apresentação aconteceu de forma on-line e síncrona utilizando o Microsoft Teams. Em seguida, os participantes avaliaram o evento por meio do Google Forms. Este estudo possibilitou apresentar o instrumento avaliativo OSCE, possibilitando aos docentes acesso à essa metodologia de ensino/avaliação, permitindo obter sua percepção sobre o método, visando à aplicabilidade do instrumento nos cursos.
Resolving insolvency and ease of doing business reforms in BRICS nations with particular reference to India
Authors: Kumar Basanta , Chawla Neelam , Patel Gokulananda
Published: March 2022

The scope of the study is limited to BRICS nations.The study relied on published data from the World Bank's EoDB reports from 2010-2020 to achieve the first objective of analyzing the impact of EoDB parameters, particularly resolving insolvency issues, on its ranking. Descriptive statistics was the techniques applied for the analysis and interpretation of the findings. Besides, for the second objective, the research examined the legal framework of insolvency resolution through IBC 2016 vis-a-vis judicial pronouncement to understand government strategies, stakeholders' confidence and the business environment aiding EoDB ranking.
TECHNOLOGY, CONSTANT CONNECTIVITY & THEIR IMPACT
Authors: Barefield Andrew , matthews Eric
Published: March 2022

Does constant connectivity have an impact on the development of social skills? If so, how? Child development is defined as the physical, mental, social, and emotional development of an individual throughout the life span (University of Washington Department of Education, n.d.). Individuals whose constant connectivity influences behaviors will be compared and contrasted to the development continuum. Using a combination of past literature, observation (anecdotal evidence), deductive and inductive reasoning, along with verbatim translation of the participants’ words to the interview questions; the authors will explore the impact of digital connectivity on the normative development continuum.

Seven individuals were interviewed before data saturation occurred. The participants were recruited via a convenience sample accessed using internet recruitment. In addition to demographic data, interview questions focused on a range of topics including interpersonal relationships, vacation, work, sleep, and entertainment. All of the participants spent more than five hours a day accessing the internet for non-work-related activity.

Responses confirmed that constant connectivity was ubiquitous in the participants’ daily lives and influenced their daily activities. Some participants were more affected by their connectivity than others. The participants in this qualitative study would be considered fully developed adults. The influence constant connectivity had on these adults’ daily lives infers that children, with less developed mental faculties, will be affected to an even greater extent.