bluuebunny/crossref_metadata_2025 huggingface dataset:
Anggaran Penjualan Sebagai Alat Bantu Manajemen Dalam Pengelolaan Laba Perusahaan
Authors: Asrani Sinaga  , Ova Novi Irama
Published: June 2023

This study aims to determine whether the sales budget can be used as a management tool in managing company profits and to determine the extent to which the sales budget can be used as a management tool in managing company profits at PT. Sari Incofood Corporation. The research method used in this research is descriptive qualitative research, with secondary data. From the research results obtained that the use of the sales budget at PT. Sari Incofood Corporation has not been fully able to become a management tool in managing company profits. Where the Indocafe Maxtea product in 2017, 2018, 2019 and the Indocafe Cappuchino product in 2017 can still earn a profit between the cost of production and the realization of sales with a total of Rp. 11,660,000,000 (Favourable Variable). However, Indocafe Cappuchino products in 2018 and 2019 still have a disadvantageous difference or cannot earn a profit between the total cost of production and actual sales with a total of Rp.785,000,000 (Unfavourable Variable).
ANALISIS RASIO LIKUIDITAS DAN RASIO AKTIVITAS DALAM MEMPREDIKSI PERTUMBUHAN LABA PADA BPJS KETENAGAKERJAAN CABANG MEDAN KOTA
Authors: Remi Syahdeni  , Ardhansyah Putra Hrp
Published: June 2023

This study aims to see the profit growth in BPJS Ketenagakerjaan Branch Medan Kota. This type of research is descriptive qualitative, the data collection technique used is documentation, the data used are financial reports (Activity Reports and Financial Position Reports) for the last 5 (five) years from 2015 to 2019 using the financial ratio analysis method. The financial ratios used are the Liquidity Ratio (Working Capital to Total Asset) and the Activity Ratio (Total Asset Turnover). The results showed that the Liquidity Ratio has a good performance value in profit growth because the amount of current assets is higher than current debt and the value of theratio Working Capital to Total Asset is above industry standards. And the activity ratio has a poor financial performance value in profit growth because theratio Total Asset Turnover during 2015 to 2019 has a value that is below industry standards.
ANALISIS AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA SMK MARITIM BATAM
Authors: ITA MUSTIKA  , Andi Nadia Amaliah
Published: June 2023

ABSTRAK

 

 

The purpose in this research is to know the procedures of Cash Receipt Accounting at Batam Maritime Vocational School, know the application of Cash Expenditure Accounting in Batam Maritime Vocational School and know the effectiveness of Cash Receipt and Expenditure Accounting in Batam Maritime Vocational School.

The subject of the study is SMK Maritim Batam and the object of this research is Cash Receipt Accounting and Cash Expenditure Accounting. The data collection methods used are documentation methods and interview methods. The method used to describe problems related to the Cash Receipt Accounting procedure and the Cash Expenditure Accounting procedure is a descriptive analysis method.

The results of this study show that: (1) The Application of Cash Receipt Accounting in Batam Maritime Vocational School has not been good enough. The functions related in the implementation of the Cash Receipt Accounting System are the cashier's part, the treasurer's part. The documents used are proof of cash acceptance, student payment notebooks. The accounting records used are general journals, cash books. (2) The application of Cash Expenditure Accounting in Batam Maritime Vocational School has not been good enough. The functions related in the implementation of Cash Expenditure Accounting are the cashier's part, the treasurer's part, the Principal. The documents used are proof of cash expenditure, financing approval letter, notes and invoices. The accounting records used are general journals, ledgers, cash books. (3) Accounting of Cash Receipts and Expenditures in Maritime SmK has not been effective enough.
ANALISIS PENERAPAN TAX PLANNING PAJAK PERTAMBAHAN NILAI (PPN) TERHUTANG
Authors: Ayu Zulfiani  , Arif Muhammad , Rambe Rizki Filhayati
Published: June 2023

CV Arya has an uneven amount of VAT Payable in 2020, where each tax period tends to increase quite drastically. This is because the company has not been optimized in maximizing the input tax that can be credited so that the tax to be paid is quite large. This research is expected to be able to determine the factors that cause the company's VAT payable to fluctuate every month, to find out the strategies that can still be optimized in tax planning for VAT, as well as strategy tax planning the right so that VAT efficiency can be realized. The analytical method used is described using a quantitative approach. The types of data used are primary and secondary data.  The results of the study indicate that the factors that cause VAT payable are very volatile because the company has not been optimized in maximizing its input tax. In addition, several strategies that are not optimized by companies for VAT are not yet optimal in Output Tax Efficiency Invoices, Lack of efficiency by Delaying Tax planning Input Taxes with Delaying Crediting Input Taxes and still making purchase of BKP/JKP to Non PKP. As for strategy tax planning the right so that the efficiency of Value Added Tax can be realized by purchasing BKP/JKP to PKP only.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN TAHUNAN PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Authors: Agung Widiantara  , Ratna Sari Dewi  , Murni Dahlena
Published: June 2023

The purpose of this study was to determine whether partially or simultaneously the effect of leverage, liquidity, profitability, company size and company age on the completeness of the disclosure of the annual report of food and beverage companies listed on the Indonesia Stock Exchange (IDX). The sample in this study amounted to 29 companies consisting of 3 periods, namely 2018 to 2020, so the number of panel data processed in this study was 87 data. The data collection technique used was literature study and documentation. Data processing using SPSS Version 20.0 for windows. Data analysis techniques used are classical assumptions, multiple linear regression, and hypotheses. The results obtained (1) leverage does not affect the completeness of the disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange (IDX), (2) liquidity does not affect the completeness of the disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange. (IDX), (3) profitability does not affect the completeness of the disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange (IDX), (4) company size does not affect the completeness of the disclosure of the annual reports of food and beverages companies listed on the Stock Exchange. Indonesia (IDX), (5) Company age has a positive and significant effect on the completeness of the disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange (IDX), (6) simultaneously leverage, liquidity, profitability, company size, and company age positive and significant effect on k complete disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange (IDX). The influence of the independent variable on the dependent variable is 21.8%. While the remaining 78.2% of the dependent variable can be explained by other variables not discussed in this study
ANALISIS PENGAKUAN DAN PENGUKURAN PENDAPATAN BAGI HASIL PADA BPRS AL-WASHLIYAH
Authors: Jainuddin Ismail  , Alistraja Dison Silalahi  , Reza Hanafi Lubis  , Indra Fauzi
Published: June 2023

The purpose of this study was to determine and analyze mudharabah financing in increasing net income at BPRS Al-Washliyah. To find out and analyze what causes mudharabah financing to decline at Al-Washliyah BPRS. The research design uses descriptive qualitative research methods. The data collection techniques used by the author are through documentation and interviews. Analysis of the data used in this study is to analyze qualitative data consisting of interviews and data from the financial report document of BPRS Al-Wasliyah. From the research results, the recognition of murabahah income is recognized proportionally to the amount of cash that has been successfully collected from murabahah receivables. Mudharabah revenue sharing is recognized on a monthly basis during the period the profit sharing rights occur in accordance with the agreed ratio. Ujrah income is recognized at the time of initial payment (paid in advance) or during the contract period, according to the agreement between the bank and the customer. Recognition of murabahah revenue is recognized in proportion to the amount of cash collected from murabahah receivables. This is in accordance with PSAK No. 102 paragraph 23. Recognition of mudharabah revenue sharing is recognized on a monthly basis during the period the profit sharing rights occur in accordance with the agreed ratio. This is not in accordance with PSAK No. 105 paragraph 22 because the recognition of mudharabah operating income in practice can be known based on the profit sharing report on the realization of operating income from the fund manager. Not allowed to recognize revenue from projected operating results. Recognition of ujrah income is recognized at the time of payment (paid in advance) or during the contract period, according to the agreement between the bank and the customer. This is not in accordance with PSAK No. 107 paragraph 14 because rental income over the term of the contract is recognized when the benefits of the asset have been delivered to the lessee.
PENGARUH PENDAPATAN ASLI DAERAH, LEVERAGE, UKURAN PEMERINTAHAN, DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN PEMERINTAHAN DAERAH PADA PROVINSI SUMATERA UTARA
Authors: Dessy Riani  , Junita Putri Rajana Hrp
Published: June 2023

This study aims to determine whether the effect of local revenue, leverage, government size, and balancing funds on the financial performance of local governments either simultaneously or partially in districts/cities in North Sumatra  Province. The research method in this thesis is using quantitative research, with a total sample of 33 from 25 districts and 8 cities in North Sumatra Province which was conducted for the 2018-2020 period. The type of data used is secondary data. This data was obtained through the website www.bps.go.id. The data that has been collected was analyzed by data analysis methods which were first carried out by testing the classical assumptions before testing the hypothesis. Hypothesis testing in this study using multiple linear regression with F test and t test. The results show that simultaneously local revenue, leverage, government size, and balancing funds on the financial performance of local governments have a significant effect on the financial performance of local governments. Partially, the local revenue variable has a positive and significant effect on the financial performance of local governments. Partially, the leverage variable has a positive and significant effect on the financial performance of local governments. Partially, the variables of the size of the local government are leverage, the size of the government, and the balancing fund on the financial performance of the local government. Partially, the balancing fund variable has a positive and significant effect on the financial performance of local governments.
ANALISIS PERAN AUDIT INTERNAL DALAM MENGATASI RESIKO PENJUALAN SECARA KREDIT PADA PT TOBA GENA UTAMA DI MEDAN
Authors: Wisnu Darwanto  , Debbi Chyntia Ovami  , Ova Novi Irama
Published: June 2023

Penelitian ini bertujuan untuk mengetahui dan menganalisis peran audit internal dalam mengatasi risiko penjualan secara kredit pada PT Toba Gena Utama di Medan. Jenis penelitian yang digunakan pada penelitian ini adalah penelitian deskriptif dengan menggunakan data kualitatif. Penentuan subjek pada penelitian ini dilakukan secara purposive. Dalam penelitian ini penulis akan mengumpulkan data pada PT Toba Gena Utama dan data penjualan kredit pendukung lainnya, baik berupa dokumen dan wawancara. Analisis yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif yaitu suatu metode analisis dimana data yang diperoleh dilakukan dengan mengumpulkan data, mengklasifikasikan, menganalisis serta menginterprestasikan data. hasil penelitian ini menunjukkan bahwa proses penjualan pada PT Toba Gena Utama telah menerapkan prinsip 5C yaitu Character, Capacity, Capital, Collecteral, dan Condition. Pada prakteknya tidak semua transaksi penjualan secara kredit dilindungi oleh dokumen kontrak jual - beli dan jaminan pembayaran yang memadai secara hukum, sehingga beberapa transaksi penjualan mengalami masalah ketika terjadi piutang tak tertagih atau piutang yang tidak dibayar oleh Pelanggan pada saat jatuh tempo pembayaran. Dalam audit interal memiliki tiga sub yaitu, peranan audit internal, temuan audit internal, dan prosedur pemberian kredit. Hasil penelitian peranan audit internal dalam mengatasi risiko penjualan kredit pada perusahaan telah diteliti bahwa hasil uji presentase mendapatkan hasil 89,38% yakni termasuk dalam kategori audit internal sangat berperan dalam mengatasi risiko penjualan secara kredit. Pengendalian internal terhadap sistem dan prosedur pengeluaran barang harus dilakukan secara konsisten dengan memperhatikan batasan plafon piutang pelanggan yang telah disetujui/ditentukan oleh pihak Managemen PT Toba Gena Utama, dengan demikian risiko penjualan kredit yaitu terjadinya piutang tak tertagih dapat diminimalisasi.
PENGARUH PERSEPSI KESESUAIAN, SISTEM INTERNAL KONTROL, DAN PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KECURANGAN AKUNTANSI PADA PT. BANK PERMATA, TBK
Authors: Prafitri Ahma  , Reza Hanafi Lubis
Published: June 2023

Accounting fraud is a misstatement or intentional omission of amounts or disclosures in financial statements to deceive users of financial statements and misstatements arising from improper treatment of assets (often referred to as misappropriation or embezzlement) related to the theft of entity assets that result in financial statements not being presented. in accordance with generally accepted accounting principles in Indonesia. This study aims to determine the effect of perceived conformity, internal control systems and also the implementation of good corporate governance at PT Bank Permata, Tbk. The method used in this study is a quantitative method, with a sample of 38 out of 51 all employees of PT Bank Permata, Tbk who serve as administration/finance, marketing, customer service and teller. The type of data used is primary data. The results showed that partially the perceived facility suitability variable had no effect on the accounting fraud variable. The internal control system variable has a partial effect on the accounting fraud variable. The good corporate governance variable partially has no effect on accounting fraud. And simultaneously the variables of conformity perception, internal control system and good corporate governance have an effect on accounting fraud
DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Wulan Indah Sari Sinaga  , Reza Hanafi Lubis
Published: June 2023

The objective of the research was to determine the "Determinants of Tax Aggressiveness in Manufacturing Companies Listed on the Indonesia Stock Exchange". The type of research used was quantitative research. The population in this research was 193 manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The method used to determine the sample was purposive sampling with a sample of 70 companies for 3 consecutive years. The data collection method was to use documentation by taking financial statement data on the Indonesia Stock Exchange. Data that was ready to be processed would be tested using the SPSS 25 program. Based on the results of the research shows that: (1) Liquidity had no positive influence on tax aggressiveness; (2) Leverage had a positive influence on tax aggressiveness; (3) Profitability had no positive influence on tax aggressiveness; (4) The size of the company had no positive influence on tax aggressiveness. Based on the F test liquidity, leverage, profitability, and company size had a positive influence on tax aggressiveness.
PENGARUH ASIMETRI INFORMASI, KAPASITAS INDIVIDU, KOMITMEN ORGANISASI, DAN LOCUS OF CONTROL TERHADAP BUDGETARY SLACK PADA PT. SARIPATI ABADI
Authors: Shelfi Malindha  , Shita Tiara
Published: June 2023

Abstract

This study aims to determine whether there is an effect of information asymmetry, individual capacity, organizational commitment and locus of control on budgetary slack either simultaneously or partially at PT. Saripati Abadi. The research method in this thesis is using quantitative research, with a total sample of 58 consisting of of 2 managers, 7 staff, and production employees consisting of 49 people at PT. Saripati Abadi. The type of data used is primary data. Hypothesis testing in this study uses simple linear regression, F test and t test. The results showed that simultaneously information asymmetry, individual capacity, organizational commitment, locus of control had a significant effect on budgetary slack at PT. Saripati Abadi. In regression, the variables of information asymmetry, individual capacity, organizational commitment, and locus of control have a positive and significant effect on budgetary slack at PT. Saripati Abadi.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMANFAATAN SISTEM INFORMASI AKUNTANSI PADA UMKM KOTA MEDAN
Authors: Tiffani Aryska Permadi  , Indra Fauzi
Published: June 2023

This study aims to determine the effect of accounting knowledge, business scale, business experience, and age of business on the utilization of Accounting Information Systems for MSME actors in the district of Medan Tembung, Medan Denai, and Medan Timur. This research method is quantitative. The population is 228 MSME actors from 3 sub-districts which are assisted by the Medan City Cooperative & MSME service. The sample in this study amounted to 70 respondents. The sampling technique used incidental technique with the slovin formula method. The type of data used is primary data with data collection using the Documentation, Literature study, and Questionnaire/questionnaire methods. Data analysis and hypothesis testing include validity test, reliability test, classical assumption test, coefficient of determination test, f test (simultaneous), and t test (partial). Data analysis used multiple linear regression analysis. The results of this study indicate that accounting knowledge and business age have an effect on the utilization of accounting information systems for MSMEs in Medan City. Meanwhile, business scale and business experience have no effect on the use of accounting information systems for MSMEs in the city of Medan.
PENGARUH SOSIALISASI, PEMERIKSAAN DAN KEPATUHAN WAJIB PAJAK TERHADAP PENINGKATAN PENERIMAAN PAJAK PENGHASILAN BADAN PADA KPP PRATAMA MEDAN TIMUR
Authors: Vivi Sulyastari  , Alistraja Dison Silalahi
Published: June 2023

Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh sosialisasi, pemeriksaan dan kepatuhan wajib pajak terhadap peningkatan penerimaan  pajak penghasilan badan pada wajib pajak badan di kpp pratama medan timur. Jenis penelitian dalam penelitian ini adalah kuantitatif dengan pendekatan asosiatif. Populasi penelitian ini adalah wajib pajak badan di KPP Pratama Medan Timur. Metode pemilihan sampel menggunakan rumus slovin, jumlah sampel yang digunakan adalah 98 data sampel. Sebelum dilakukan penelitian, terlebih dahulu dilakukan uji coba instrumen dengan uji validitas dan uji reliabilitas. Uji prasyarat analisis meliputi uji normalitas, uji linearitas, uji multikolinearitas dan uji heteroskedastisitas. Metode analisis data menggunakan regresi linier berganda Hasil penelitian menunjukkan bahwa sosialisasi berpengaruh terhadap peningkatan penerimaan pajak, sedangkan pemeriksaan berpengaruh signifikan terhadap peningkatan penerimaan pajak, kepatuhan wajib pajak berpengaruh terhadap peningkatan penerimaan pajak badan.  Kemudian terdapat pengaruh sosialisasi, pemeriksaan dan kepatuhan wajib pajak terhadap peningkatan penerimaan pajak badan.
Inventory of Ferns (Class: Filicinae) in West Block, Batang Toru Forest, North Tapanuli North Sumatra
Authors: Pasaribu Nursahara
Published: June 2023

Batang Toru Forest is one of the conservation areas in North Sumatra which has a diversity of flora and fauna, one of which is ferns. A study on ferns in the Batang Toru Forest area has never been carried out, so the species diversity and distribution are unknown. Ferns are classified into 4 classes, one of which is the Filicinae class. The class Filicinae is a group of ferns that has the highest number of species. This study aims to inventory the class Filicinae ferns in the Batang Toru Forest area by using the exploration method, namely exploring along the track. Found 52 species of ferns belonging to 14 families and 29 genera. Of the 52 species found, 33 species were classified as terrestrial ferns and 19 types of epiphytic ferns.
Ethnobotany of the Vile Shard Plant (strobilanthes crispa (L) blume) As a Cure for Diabetes in the People of the Nias Islands
Authors: Siregar Etti Sartina
Published: June 2023

The use of medicinal plants by the Indonesian people has been carried out for a long time from generation to generation to cure certain diseases, one of which is the people of the Nias Islands who use the vile shard leaves ( Strobilanthes crispa (L. ) (Blume) as a drug to reduce urinary complaints, kidney stones, gallstones and diabetes. Keji shard leaves are known to have high antioxidant compounds, namely flavonoids which can be used as medicinal compounds to treat diabetes, hypertension and inhibit the growth of pathogenic bacteria such as Escherichia coli, Staphylococcus aureus and Streptococcus pyogenes
Pelatihan Seni Kaligrafi Islam dalam Meningkatkan Kreatifitas Santri PPAI Tanwirul Qulub di Desa Ngijo Kecamatan Karangploso
Authors: Wulandari Kartika , Khotimah Khusnul , Khafidhoh Nur , Arifin Muhyiddin Zainul , Gumelar Hikmat , Malik Muhamad Masyhuri
Published: June 2023

PPAI Tanwirul Qulub lembagaÂ Â  pendidikanÂ Â  berbasisÂ Â  islamÂ Â  yangÂ Â  mengajarkanÂ Â  berbagaiÂ Â  ilmu pengetahuanÂ  baik Â madrasah diniyah maupun formal dengan menggunakan sistem kejar paket. Pada dasarnya madrasah diniyah fokus pada pengajaran mengenai ilmu agama dengan mengkaji beberapa kitab kuning diantaranya seperti mabadiâ€™ fiqh, fathul qorib, akhlak lil banin, nahwu, shorof dll. Seni kaligrafi Islam juga merupakan salah satu ilmu yang dapat diajarkan di madrasah diniyah karena berhubungan dengan penulisan bahasa Arab. Oleh karena itu, Perlu diadakannya kegiatan pengabdin pelatihan seni kaligrafi terhadap para santri mulai dari pengenalan huruf-huruf hijaiyah sampai proses pembuatan karya dengan tujuan agar para santri dapat meningkatkan kreatifitasnya dalam berkarya dan dapat melestarikan seni Islam tersebut. Seni kaligrafi memiliki beberapa makna bagi umat Islam, diantaranya: a) Untuk mengingat ayat-ayat Al-Qurâ€™an, b) Untuk mendapat keberkahan dari ayat-ayat Al-Qurâ€™an, c) Dapat digunakan sebagai hiasan ruangan untuk menambah keindahan, d) Sebagai sumber rezeki bagi penulis kaligrafi, dan e) dapat melestarikan seni budaya Islam. Metode pendekatan dalam pelaksanaan kegiatan pengabdian kepada masyarakat meliputi metode ceramah dan diskusi yang dimana dalam hal ini dilaksanakan dengan kegiatan sosialisasi terhadap suatu potensi yang terdapat di dalam jiwa semangat para santri di daerah tersebut.. Dalam pelaksanakan kegiatan pengabdian di PPAI Tanwirul Qulub di Desa Ngijo para santri sangat antusias sekali dengan apa yang pemateri sampaikan bahkan sesekali mereka bertanya tentang materi yang disampaikan. Setelah dilaksanakannya pelatihan kaligrafi ini dapat meningkatkan kreativitas dan produktivitas santri dan juga menghasilkan produk berupa Buku Panduan cara menulis huruf-hurufÂ  hijaiyah dengan baik dan benar., sebagai panduan santri dalam mengembangkan seni kaligrafi secara mandiri.
falsa atribución a Pardo Bazán en una publicación dominicana de 1923
Authors: Dobarro Lamas Clara
Published: June 2023

Un periódico dominicano de 1923 atribuyó erróneamente a Emilia Pardo Bazánel cuento “¡Vaya con el diablo!”, de la editorial Calleja. Esta falsa atribución habla de la difusiónde la escritora en la República Dominicana, donde se han encontrado hasta ahora un total de 16textos de su autoría en periódicos y revistas publicados entre 1891 y 1924
ОЦІНКА НІТРАТНОГО ЗАБРУДНЕННЯ ПИТНОЇ ВОДИ СІЛЬСЬКИХ НАСЕЛЕНИХ ПУНКТІВ РІВНЕНСЬКОЇ ОБЛАСТІ
Authors: КРУПКО Галина , СУХОДОЛЬСЬКА Ірина , ЛИКО Сергій , ЛОГВИНЕНКО Ірина
Published: June 2023

Метою статті є оцінка вмісту нітратів у воді колодязів та артезіанських свердловин сільських населених пунктів, шляхів їх надходження і потенційні ризики для здоров’я населення внаслідок перевищення нормативних показників. Проаналізовано нітратне забруднення води колодязів с. Садове, с. Жалянка, с. Ючин, с. Тучин та артезіанських свердловин с. Тучин Гощанського (Рівненського) району Рівненської області впродовж 2012–2018 рр. Зафіксовано перевищення гранично допустимих концентрацій нітратів упродовж усього періоду дослідження у колодязях с. Садове (у 1,67–3,11 рази), с. Ючин (у 1,24–1,68 рази) та с. Тучин (у 3,06–4,06 рази), що свідчить про тривалий період забруднення водоносного горизонту. Показано, що вода колодязів с. Жалянка та артезіанських свердловин с. Тучин за вмістом нітратів відповідає встановленим нормам упродовж усього періоду дослідження і придатна до споживання та використання. За вмістом нітратів у воді колодязів населені пункти можна розмістити так: с. Тучин > с. Садове > с. Ючин > с. Жалянка. Визначено усереднені значення добової дози нітратів, що надходять із питною водою до організму дорослих (0,38–2,69 мг/(кг×добу)) та дітей (0,69–4,84 мг/(кг×добу)). Показано, що середньодобове надходження нітратів із питною водою до організму дитини вище, ніж у дорослих. в 1,8 рази. Розраховано коефіцієнти небезпеки впливу питної води колодязів з різним вмістом нітратів на організм, що варіюють в межах 0,20–1,81 (дорослі) та 0,36–3,26 (діти). Висновки. Рівень неканцерогенного ризику для здоров’я дорослих і дітей змінюється від низького рівня до високого та залежить від концентрацій нітратів у воді колодязів. Для зменшення забруднення питної води колодязів нітратами необхідно оптимально використовувати добрива та пестициди, обов’язково дотримуватися часових інтервалів їх внесення. Також важливо підтримувати технічний стан колодязів та щороку проводити очищення і знезараження відповідно до санітарних норм та правил.
Socioecological practices and community resilience strategies for sustainable agriculture in lower Sinú, Colombia
Authors: Sepúlveda Vargas Rubén Darío , Taborda Caro María Alejandra , Fuentes Doria Deivi David , Maldonado Castañeda Carlos Eduardo , Sepúlveda Calderin Iván Darío
Published: June 2023

This research examines the socioecological practices of rural communities as an epistemological foundation to configure community resilience strategies and face socio-environmental conflicts due to limited access to water, loss of biodiversity and ancestral knowledge. To meet this objective, a qualitative approach was used with a non-experimental transectional research design of exploratory type with a case study method in the Association of Producers for Community Development of the Cienaga del Bajo Sinú-ASPROCIG, Colombia. As a main result, it is argued that the rural communities of the lower Sinú organized in associations carry out self-management models that promote the articulation of social and ecological systems, socio-environmental sustainability and make an adequate management of use and access to ecosystem services.
Industrial perspective regarding circular economy activities in Atlántico-Colombia
Authors: Alvarado-Bawab María Bernarda , Villa Marenco Sandra
Published: June 2023

This work seeks to diagnose the business perspective of the department of Atlántico presenting general strength and weaknesses of companies to undertake circular economy policies; it seeks to know the actions for the circular economy of companies in each sector, the waste generated, resources used and the management systems or methodologies implemented. The results show that minimize waste by recycling or reusing it, in addition of replan and minimize the water consumption are the main actions to implement circular activities; more than a third of companies have at least one quality, security, save or environment management system that circularized its processes a bit; but they do not achieve an economic, social and environmental positive impact. For this reason, these actions need to become in a holistic structure with systematization of practices, focusing on single innovation stages and involving their stakeholders. Besides, in addition of barriers reported by previous studies, the lack of expertise and complex administrative legal procedures are specific gaps for Atlántico Industry applying circular economy processes that should be considered in the model used to implement it. Finally, this work serves as the basis for a future pilot project where the level of success and acceptance of various circular economy methodologies that will be implemented in previously selected companies is compared. In this way, build a relevant method to achieve the culture and capabilities of the industries of the department of Atlántico in order to achieve economic, social and environmental innovation by applying the concept of circular economy.
Impact of Contract Farming on the Technical Efficiency of Broiler Farmers in Indonesia
Authors: Rondhi Mohammad , Bagus Kuntadi Ebban , Suwandari Anik , Yanuarti Rizky , Fatikhul Khasan Ahmad , Mori Yasuhiro , Kondo Takumi
Published: June 2023

The objective of this paper is to estimate the effect of Contract Farming (CF) on the efficiency of broiler farmers in Indonesia. We used comprehensive socio-economic data of 438 broiler farmers in Indonesia. To achieve this objective we used causal-comparative research (CCR) design. Stochastic frontier production (SFP) employed to estimate farm efficiency. Then, the effect of CF on farm efficiency was estimated using propensity score matching (PSM). The results showed that the average technical efficiency of broiler farmers is 74.22%.  Participation in CF increases TE by 7.4% and chick productivity by 12.5%. A policy that promotes farmer participation in CF is likely to improve the efficiency of broiler farmers since it is associated with improved input use intensity.
Energy communities in Europe: An overview of issues and regulatory and economic solutions
Authors: Antonioli Mantegazzini Barbara , Clastres Cédric , Wangen Laura
Published: June 2023

As part of the ongoing transition towards decarbonisation and decentralisation of energy systems, collective self-consumption and Energy Communities (ECs) have become increasingly relevant in Europe as several concepts have emerged, framed by two EU directives. However, their potential to become a standard organisational model is still uncertain, as the structure of ECs may jeopardise existing market principles and increase system costs. This article provides an overview of the state of the art of national transpositions of ECs by reviewing recent studies on European implementation and energy-sharing strategies, particularly regarding peer-topeer trading. These approaches raise fundamental questions about the financial viability and development of the electricity system and are compared to the latest experimental findings. Hence significant barriers are pointed out and key implications for self-consumption and EC policies are given to elaborate adapted national conditions for ECs and to ensure adequate tariff reforms. This paper identifies the need for further investigation on national approaches to enable the efficient and sustainable development of ECs. Moreover, in the interest of the consumer's well-being and the well-functioning of the market, a multidisciplinary approach should be integrated that incorporates adapted regulations and appropriate framework conditions for ECs according to the prevailing economic and social context.
Trading in local markets: A review of concepts and challenges
Authors: Rebenaque Olivier , Schmitt Carlo , Schumann Klemens
Published: June 2023

With the development of decentralized sources of electricity generation, different ways of organizing electricity exchanges at the local level have been developed. The literature has studied extensively over the past decade how local exchanges can take place. This has resulted in different concepts reflecting different perimeters of study. However, the perimeters of these different concepts are not always well defined in the literature, which can lead to some con- fusion about the organization of the local market under study. There is a lack of harmonization because different terms may be used for the same concept or the same term may be used for several concepts. This paper aims to propose a harmonization of the different concepts for the study of local markets including local energy markets, peer-to-peer trading, local flexibility markets, microgrids, energy communities and transactive energy. These concepts are com- pared by identifying the characteristics of each. For this purpose, a literature review was per- formed in order to understand the context in which these concepts emerged and to identify their specific characteristics. Moreover, this paper proposes to analyze the economic challenges of local exchanges by identifying the economic incentives and solutions developed to make business models viable.
Data analysis of ethanol blended petrol programme of India
Authors: Das Sudip , Prakash Attili V.S.
Published: June 2023

The ethanol blended petrol (EBP) programme of 2018 is a policy framework designed to pro- mote the availability of ethanol in the Indian market and to increase its blending percentage in petrol. The paper focuses on the features, current challenges and critically analyzes EBP 2018. It also compares EBP 2018 with the ethanol blending policies of leading nations and suggests remedial measures. EBP 2009 had proposed a 20% blending target for ethanol in petrol by 2017, while EBP 2018 has fixed a 10% ethanol blending target by 2022 and 20% by 2030. The ethanol blending target could not be achieved till now and the current blending rate stood at 2%. Taxes and inter-state controls on the trading and transportation of molasses and non-potable ethanol by various states in India coupled with their set aside allotment continue to derail the implementation of the EBP programme. EBP 2018 proposed differential pricing and incentives for 2G ethanol versus 1G ethanol which is regressive. The paper also analyses whether the ethanol blending and other policy measures had the desired impact on realization of EBP goals and on socio-economic development.
Il consumo dei beni di lusso nel contesto della sharing economy: un caso di studio italiano
Authors: Capestro Mauro , Chiavegato Greta
Published: June 2023

La percezione del lusso negli ultimi anni è stata fortemente modificata anche in virtù dell'ascesa di nuovi modelli economici emergenti (es. sharing economy) che hanno modificato il concetto di lusso e quello di accessibilità al punto da non essere più considerati agli antipodi. Attraverso il caso di studio di una start-up italiana che utilizza una piattaforma digitale per il noleggio di borse di lusso, il presente studio punta ad indagare, da un lato, la rilevanza di alcuni fattori, quali appunto la sostenibilità e il concetto di temporalità, nel nuovo contesto di consumo dei beni di lusso che porta i nuovi consumatori a preferire un paradigma d'accesso rispetto a quello di proprietà del bene e, dall'altro, analizzare il ruolo del digitale nel raggiungere e influenzare il target e delle strategie di comunicazione digitale che le imprese possono adottare per influenzare il consumatore.
Partecipazione politica e movimenti sociali. Il caso delle organizzazioni di movimento per le comunità sostenibili
Authors: Graziano Paolo , Forno Francesca
Published: June 2023

I movimenti sociali sono sempre stati importanti nell'offrire opportunità di partecipazione a cittadini e cittadine di diverse comunità politiche. La prima sezione del contributo ricostrui- sce in sintesi la nascita e lo sviluppo dei movimenti sociali. La seconda è dedicata all'analisi di specifici movimenti sociali - le organizzazioni di movimento per le comunità sostenibili - che, facendo ricorso al consumerismo politico al livello locale pur prefiggen- dosi obiettivi di portata globale, nel corso degli ultimi anni sono diventati sempre più importanti. La terza sezione si focalizza sul caso italiano e mette in rilievo quanto il numero di cittadini e consumatori consapevoli sia cresciuto nel corso degli ultimi anni. Nella sezione conclusiva, si discute dell'impatto passato, presente e futuro delle organizzazioni di movimento per le comunità sostenibili - anche oltre il caso italiano.
Forme di capitale e fedeltà alle marche in Italia al tempo della pandemia di covid-19
Authors: Tronca Luigi , Carradore Marco
Published: June 2023

Il saggio propone uno studio delle relazioni tra tre diverse forme di capitale - ovvero il ca- pitale culturale, economico e sociale - e la fedeltà alle marche, in Italia, nel periodo caratterizzato dalla pandemia di Covid-19. Lo studio è stato condotto secondo un approccio interazionista strutturale. I dati sono tratti da un'indagine dell'Osservatorio sui consumi delle famiglie (Oscf), centro di ricerca del Dipartimento di Scienze Umane dell'Università degli Studi di Verona, condotta nel dicembre del 2020 su 2.054 individui maggiorenni residenti in Italia, anche attraverso gli strumenti della Personal Network Analysis. I risultati, ottenuti attraverso la costruzione di alcuni modelli di regressione lineare multipla, mostrano, rispet- to alle forme di capitale, che il capitale culturale non esercita alcun effetto sulla fedeltà alle marche, mentre alcuni effetti sono prodotti dal capitale economico e, soprattutto, dal capitale sociale. Il saggio mostra, quindi, la rilevanza del ruolo delle relazioni sociali, intese come relazioni di sostegno, nel favorire la fedeltà alle marche.
Lotta al cambiamento climatico e sostenibilità ecologica e sociale
Authors: Bruti Liberati Eugenio
Published: June 2023

Con il Green deal europeo la sostenibilità ambientale è divenuta un criterio centrale delle poli-tiche europee di sviluppo e non più un mero limite esterno delle stesse. Nello stesso tempo, le azioni finalizzate alla decarbonizzazione dell'economia possono e devono essere un'occasione per far ridiventare l'uguaglianza sostanziale e la sostenibilità sociale una priorità, un parametro centrale e fondante delle scelte politiche. È possibile che il paradigma di intervento che la Commissione ha iniziato a definire non sia idoneo a realizzare tali obiettivi a causa della sua insufficiente radicalità. Peraltro, prima di arrivare a tale conclusione, appare opportuno valutare approfonditamente contenuti reali e potenzialità di tale modello. Il saggio intende essere un contributo in quella direzione.
Esperienze nei gruppi come chiave per comprendere l'"ultimo" Bion
Authors: Civitarese Giuseppe
Published: June 2023

Per arrivare a capire l'"ultimo" Bion, cioe` la parte piu` difficile e controversa della sua produzione, quella successiva ad Apprendere dall'esperienza, serve non soltanto una rilettura dei saggi raccolti in Riflettendoci meglio, ma anche tornare a Esperienze nei gruppi. L'ipotesi di questo lavoro e` che Bion abbia trascorso la sua vita di studioso – probabilmente senza nemmeno esserne consapevole, dal momento che non ne parla mai – trasponendo la sua teoria dei gruppi in quella da lui man mano sviluppata per la psicoanalisi individuale. Per illustrare questa tesi, l'autore mette sistematicamente a confronto alcuni dei principi fondanti di entrambe le teorie. Tornare a Esperienze nei gruppi risulta utile anche per un altro motivo. Bion rivoluziona la teoria, ma lavora ancora come un analista kleiniano. Pur offrendo una serie di spunti geniali, non sviluppa mai fino in fondo una tecnica nuova. Per avere una cassetta degli attrezzi analitica che tutti possano utilizzare bisognera` aspettare la teoria analitica del campo, che rappresenta uno sviluppo originale del pensiero bioniano. Quando adotta questo modello, l'analista vede nella coppia analitica non gia` due soggetti isolati che interagiscono l'uno con l'altro, bensi` un gruppo. Non c'e` "fatto" dell'analisi che non possa essere ascoltato come inconsciamente co-creato. Evidenziare l'ispirazione "gruppale" delle opere dell'ultimo Bion ci aiuta a cogliere il vero significato di questo principio tecnico tanto spesso frainteso e viceversa.
Storia di un Quark. Il gruppo esperienziale in doppia conduzione
Authors: Seripa Fabrizio
Published: June 2023

L'articolo intende interrogare l'esperienza del gruppo esperienziale in assetto di doppia conduzione offerto agli specializzandi del primo e secondo anno di corso della scuola COIRAG sede di Roma nel 2019/2020/2021. Per doppia conduzione si intende un assetto in cui la lezione esperienziale è divisa in due sessioni da due ore in cui si alterna il dispositivo dello Psicodramma freudiano a quello della Gruppoanalisi. L'articolo mostra come il trait d'union tra animatori gruppo e teoria sia emerso nel processo di rêverie che li ha coinvolti. Tutto ciò ha permesso, grazie allo strumento dell'osservazione, l'avvio di un pensiero teorico trasversale che interroga il gruppo analitico indipendentemente dal dispositivo utilizzato.
"Andiamocene per vichi e vicarielli". La prospettiva "analitico-gruppale" nella diagnosi e nella costruzione del progetto terapeutico
Authors: Gargano Maria Teresa , Marra Federica , Locascio Aliberti Emma
Published: June 2023

L'articolo seguente approfondisce il tema relativo alla diagnosi secondo il vertice gruppoanalitico. In ambito formativo, la stesura del presente lavoro nasce dalla collaborazione tra docenti e specializzandi della Scuola di specializzazione COIRAG, sede di Roma. In particolare, alcuni specializzandi hanno presentato un estratto di questo articolo al seminario tenuto da Vittorio Lingiardi e Nancy McWilliams, dal titolo "Il campo della diagnosi: personalità, famiglia e contesto". La diagnosi è approfondita a partire da un caso clinico, esemplificativo di una modalità di osservare il processo diagnostico e costruire il progetto terapeutico, all'interno del campo gruppoanalitico. L'attenzione degli autori si è così focalizzata su alcune variabili del processo diagnostico, come il rapporto tra identificazione e identità, rete familiare e rete sociale, il co-transfert, il lavoro sul sogno, il livello istituzionale. La diagnosi analitica del paziente implica per gli autori un'osservazione accurata sia del mondo intrapsichico di paziente e terapeuta sia del contesto interpersonale e sociale di riferimento. Questo modo di accostarsi al processo diagnostico è molto presente nel lavoro di ricerca svolto nel corso degli anni dai relatori del seminario, che ha portato alla stesura del manuale diagnostico PDM. Saranno proposti alcuni collegamenti tra l'impostazione psicodinamica del PDM e quella gruppoanalitica.
Dal contagio alla separazione. Note sull'angoscia da un gruppo di psicoterapia istituzionale
Authors: Colavero Paolo
Published: June 2023

La prima seduta di un gruppo terapeutico porta con sé una grande quantità di angoscia, che poggia le proprie basi sul timore del non conosciuto e del contagio, della diffusione del sé all'interno di un ambiente ignoto ma sentito come pericoloso. D'altro canto, la prima lunga pausa del lavoro di gruppo, quella delle ferie estive, porta con sé l'angoscia della separazione, che si manifesta nelle ultime sedute e nelle prime al ritorno dall'estate come minaccia al contenitore gruppale. La pausa estiva mette infatti alla prova la relazione tra contenitore e contenuto, esplicitandone le criticità ma anche definendone la struttura e le possibilità trasformative. Questo lavoro, che discute di un gruppo tenuto per più di due anni in un Centro di Salute Mentale e formato da otto membri, per lo più donne, pazienti psichiatrici alla loro prima esperienza di psicoterapia, riporta alcune note sulla prima seduta di gruppo e su quella del ritorno dalla prima pausa estiva, provando così a mettere a confronto queste due fondamentali angosce gruppali. Il gruppo, tenuto alcuni anni addietro, è infatti in un primo momento messo alla prova dal terrore dell'ingresso concreto della "follia" al proprio interno e quindi, nel tentativo di curare tanto la solitudine esistenziale quanto l'angoscia dell'abbandono, da importanti dinamiche amicali tra i membri.
Osservare i Large Group online ai tempi della pandemia: esperienze in transito verso nuovi paradigmi
Authors: Benedetto Nadia , Borla Cart Valentina , Cavuoti Ludovica , Falcone Marisol , Gianaria Marta , Minetti Sarah , Mulasso Alice , Pace Maria , Travaglini Simonetta
Published: June 2023

Il presente articolo è il frutto di un più vasto lavoro sperimentale ispirato all'opera di Anna Maria Traveni e coordinato dall'associazione Apragi, finalizzato a indagare le peculiarità della funzione osservativa nei processi gruppali in assetto di Large Group. Immediatamente dopo la sua costituzione (gennaio 2020) il gruppo di lavoro ha dovuto adattare gli obiettivi iniziali alla modalità che si è imposta a causa della pandemia Covid-19, ovvero la modalità online. Esponiamo qui i risultati di questa esperienza pilota (osservazione delle Group Analytic Lectures 2020 di Torino, edizione italiana dell'evento GASI), insieme alle tracce di futuri approfondimenti e possibili sviluppi nell'indagine.
L'oggetto sonoro - 30 anni dopo
Authors: Maiello Suzanne
Published: June 2023

Il testo prende lo spunto da un articolo dell'autrice (Richard e Piggle, 1993): L'oggetto sonoro - Un'ipotesi sulle radici prenatali della memoria uditiva. In quel lavoro fu formulata l'ipotesi del costituirsi di un proto-oggetto materno prenatale con caratteristiche ritmiche e so-nore, grazie alla presenza di un udito fetale in ascolto della voce della madre e ad una sua attività protomentale introiettiva che sarebbe all'origine del formarsi della memoria uditiva prenatale. Nel postscriptum l'autrice approfondisce alcuni interrogativi intorno al farsi della soggetti-vità. Alla luce delle ricerche e della letteratura psicoanalitica più recenti, si propongono rifles-sioni su due temi centrali riguardanti le origini della vita mentale e i primi bagliori della perce-zione di sé come soggetto-oggetto. Viene esplorata la dialettica primaria/prenatale tra l'essere-in-relazione e il formarsi di un nucleo dell'Io. L'autrice si interroga, infine, sulle origini precoci di una funzione "proto-simbolica" della mente umana e della sua capacità di intuire che il pro-cesso di trasformazione delle percezioni sensoriali in esperienze è implicitamente portatore di senso.