bluuebunny/crossref_metadata_2025 huggingface dataset:
INFLUENCE OF TRANSCRIPTION TOOLS ON EFFECTIVE COMMUNICATION IN COUNTY ASSEMBLIES IN CENTRAL REGION OF KENYA
Authors: Nguri Grace Wangechi
Published: July 2024

The study investigated the influence of transcription tools on effective communication in County Assemblies in Central Region of Kenya. The research adopted a mixed methods approach, incorporating both quantitative and qualitative data collection methods. A sample of 149 participants, comprising County Assembly staff, Members of County Assembly (MCAs), and key informants such as Speakers, Clerks, and Majority Leaders, were selected through purposive and stratified sampling techniques. Data was collected through structured questionnaires and in-depth interviews. The study found a significant positive relationship between the use of transcription tools and effective communication in County Assemblies. The descriptive findings indicated positive perceptions towards the utilization of voice recognition software, transcription foot pedals, and audio digital recorders, with respondents agreeing that these tools facilitated transcription processes and enhanced communication. Inferential statistics, including regression analysis and ANOVA, confirmed the significant positive impact of transcription tools on communication effectiveness. Furthermore, the study revealed a high overall response rate of 85.9%, highlighting the importance of the research topic and the willingness of participants to contribute to understanding the influence of transcription tools. The study's conclusions emphasize the need for continued investment in transcription technologies and training to maximize their benefits in County Assemblies. Recommendations for managerial practices and policy makers include developing clear guidelines, allocating adequate resources, and fostering a culture of transparency. Additionally, the study contributes to the Uses and Gratification theory and the Media System Dependency theory by highlighting the diverse motivations for using transcription tools and the potential for dependency on these tools for accessing legislative information. . The intent of this study is to add to the existing literature and provide additional knowledge on Legislative bodies. Overall, this research provides valuable insights for enhancing communication practices in legislative settings.
GÜÇLENDİRME YAKLAŞIMI AÇISINDAN ALZHEİMER HASTASI YAŞLILARA BAKIM VE HASTALARLA İLETİŞİM
Authors: Özkan Boyraz Gizem
Published: July 2024

Teknolojideki gelişmeler, yaşam süresinin uzaması, doğum oranlarının azalması, sağlık hizmetlerindeki gelişmeler, hastalıkların erken tanı ve tedavi edilmesi yaşlı nüfusun ve yaşlılık döneminde görülen hastalıkların artmasına yol açmaktadır. Bu hastalıklardan biri Demansın en yaygın türlerinden biri olan Alzheimer hastalığıdır. Hastalık ilerleyicidir, tedavisi bulunmamaktadır ve hastalık ilerledikçe hastanın bağımlılık oranı artmaktadır. Bu hastalık yalnızca hastayı etkilememekte, hastaya bakım vereni, hastanın aile üyelerini, akrabalarını, çevresini ve tüm toplumu etkilemektedir. Hastalıktan en çok etkilenen kesimlerden biri kuşkusuz hastaya bakım veren kişi veya kişilerdir. Bakım verenlerin tüm yaşam alanları hastalıktan olumsuz etkilenmekte ve bakım yükü hastalık ilerledikçe artmaktadır. Bu kapsamda araştırmanın amacı bakım verenlerin hastanın yaşam koşullarının düzenlenmesi ve iletişim konularında bilgi ve bilinç düzeylerini artırmak, yaşadıkları sorunlara dikkat çekmek ve bu alanda oluşturulabilecek politika ve hizmetlere yönelik önerilerde bulunmaktır. Alzheimer hastalarına bakım verme güçlendirme yaklaşımı çerçevesinde ele alınmıştır. Hastaları ve bakım veren kişileri merkeze alacak, yaşlı dostu, yaşlı ve bakım verenin yüksek iyilik halini önceleyecek ve refahını arttıracak politikaların oluşturulması ve hizmetlerin düzenlenmesi gerekmektedir.
Evolution of heart transplant donor characteristics in the 21st century: A United States single center’s experience
Authors: Spring Alexander M , Gjelaj Christiana , Madan Shivank , Patel Snehal R , Saeed Omar , Murthy Sandhya , Rochlani Yogita , Sims Daniel B , Vukelic Sasha , Forest Stephen J , Borgi Jamil F , Goldstein Daniel J , Jorde Ulrich P
Published: July 2024

Despite a record setting number of heart transplants performed annually, the national donor shortage continues to plague transplant teams across the United States. Here we describe the barriers to adaptation of numerous “non-traditional” orthotopic heart transplant donor characteristics including donors with hepatitis C virus, those meeting criteria for donation after cardiac death, donors with coronavirus disease 19 infection, donors with the human immunodeficiency virus, and grafts with left ventricular systolic dysfunction. Our center’s objective was to increase our transplant volume by expanding our donor pool from “traditional” donors to these “non-traditional” donors. We detail how medical advances such as certain laboratory studies, pharmacologic interventions, and organ care systems have allowed our center to expand the donor pool thereby increasing transplantation volume without adverse effects on outcomes.
Medical Image Processing of Alzheimer
Authors: Singh Kanishka ,   ECE Department, Indira Gandhi Delhi Technical University for Women (IGDTUW)  Delhi, India, Anshika Anshika ,   ECE Department, Indira Gandhi Delhi Technical University for Women (IGDTUW)  Delhi, India
Published: July 2024

A progressive disease Alzheimer is the leading source of dementia in the world, and its frequency continues to increase, in part due to the aging of the world's population. The process of this disease is naturally characterized by two characteristic pathologies. The diagnosis is constructed on clinical presentation and fluid and imaging biomarkers that meet several criteria. There was a requirement to automatically diagnose definite diseases based on medical images and subjects. This helps doctors and radiologists take further steps to treat the disease. Alzheimer’s disease was chosen for this purpose. Alzheimer’s disease is the leading cause of dementia and forgetfulness. Major cause of Alzheimer’s disease is by the atrophy of a particular brain region and the death of brain cells. MRI scans give this information, but the areas of atrophy vary from person to person,making diagnosis a bit more difficult and are often misdiagnosed by doctors and radiologists. Provided by KAGGLE with more than 6400 subjects. Kernel convolution and neural networks are combined to create convolutional neural networks (CNN) . Kernel convolution is a technique for recognizing and segmenting images based on features using filters. A neural network represents a single classifier and consists of neurons loosely based on human brain neurons that are interconnected by weights, have different biases, and are activated by some activation function. Using a convolutional neural network solves the problem with a minimal error rate. The primary purpose of this theory is to demonstrate a novel method for classifying Alzheimer’s disease (AD) built with TensorFlow and convolutional neural networks (TF and CNN). The network has three layers: a convolutional layer for removing AD characteristics, a flattening layer for bringing proportionsdown, and two fully connected layers for categorizing the withdrawn features. TensorFlow's primary goal is to build computational graphs. Two of his main contributions were made to improve the performance of classification: data enrichment and multi-optimizer. Data augmentation helps reduce overfitting and improve model performance. Images in the training dataset are enhanced by normalization, rotation, and cropping. Keywords – Dementia, Alzheimer’s disease, radiological methods, diagnosis, Weight maps, CNN graph, TensorFlow, anatomical MRI
Juicios telemáticos y garantías procesales en el traslado de la prueba documental propuesta en el acto de juicio. Las imprecisas e insuficientes respuestas legales a esta problemática
Authors: Martínez Moya Juan
Published: July 2024

En el contexto de un juicio oral por despido, con asistencia presencial del actor y telemática de la empresa demandada, en el momento de la práctica de la prueba, el juzgado no dio traslado a la parte demandada de la prueba documental aportada en el juicio oral por el demandante. El Tribunal Supremo considera que se le causó indefensión a la parte demandada y decreta la nulidad de actuaciones. En estos casos, el órgano judicial debió suspender la audiencia. Dans le cadre d'un procès oral en licenciement, avec l'assistance personnelle du requérant (travailleur) et la télématique des sociétés défenderesses, au moment de l'audition des preuves, le tribunal n'a pas fourni au défendeur les preuves documentaires fournies lors du procès oral par le requérant (travailleur)demandeur. La Cour suprême considère que le prévenu était sans défense et prononce l'annulation de la procédure. Dans ces cas, l'organe judiciaire a dû suspendre l'audience.
Design of Biogas Digester for Small Community of Salalah Countryside, Oman to Support the Lighting and Cooking Electrical Load
Authors: Al Gharibi Omar , Pawar 𝐃𝐡𝐚𝐫𝐦𝐚𝐬𝐚
Published: July 2024

Bio-gas is a renewable energy source derived from the anaerobic digestion of organic materials such as agricultural, manure, and food waste. It emits methane and carbon dioxide, which reduce greenhouse gas emissions and promote circular economies by converting organic matter into valuable energy and nutrients. In this study, the biogas-based power generation possibilities are studied and reported based on the availability of biomass from animals like camels, sheep, goats, and cows. The data collection and analysis are carried out under different temperature conditions. The energy required is planned for eight people in each family. In the proposal work to design a digester, the location was chosen at the south-eastern part of the Arabian Peninsula (south of the Sultanate of Oman) for the place Madinat al Haqq. Afterwards, calculations are reported to estimate the size of the biogas digester and the output power generated from the digester. Here, the digester output is used for cooking and lighting for all members of the family. Further, the power output is viable based on the availability of biomass per day. The energy availability investigation is performed using the standard calorific value of the biomass per cubic meter. The proposed concept will allow the remote community to use a portal-sized biogas digester for their necessary electrical home load. Furthermore, the selection of the burner is reported to utilize the biogas efficiently.
IMPLEMENTASI METODE LITERASI DAN RESITASI TINGKATKAN CRITICAL THINKING PESERTA DIDIK
Authors: Muzaro’ah Muzaro’ah
Published: July 2024

Critical thinking is a process of solving problems based on good judgment and experiences that are by facts. A thought process of solving problems in learning is said to be achieved and can improve critical thinking skills in solving problems during the learning process if the implementation is student-centered. To improve critical thinking skills, improve the quality of education, and produce quality learning outcomes, the government made a breakthrough by holding the School Literacy Movement (GLS) program. Namely a mass movement to foster a love of literacy to meet the need for information and reading for this nation's generation. Literacy is the ability of individuals to read, write, speak, calculate and solve problems at the level of expertise required in work, family, and society. Good literacy and followed up by giving assignments or recitations, can hone skills to make students able to think critically, creatively, innovatively and develop student character.
Pengendalian Dan Pengelolaan Lingkungan Hidup
Authors: Sriyanti Sriyanti
Published: July 2024

Indonesia, Indonesia is a nation of law that uses a rule of law country (rechtstaat) concept. The concept of rule of law Indonesia set forth in its Constitution, the 1945 Constitution, Article 1 paragraph (3). There is an important element of democracy stated on the Constitution, namely the protection of human rights, that every citizen has the right to enjoy it. One of the rights protected in the Constitution is right to access a good and healthy living environment. For this, the environment needs to be preserved and function through administrative law enforcement. The study uses normative juridical approach with descriptive-analytics, which describes the norms and associated with theories, and opinions of legal experts. The development of a democratic nations of law can be seen from the aspect of law enforcement in particular with environmental administration. In Indonesia, it can be reviewed through the theory of organic states and the theory of pluralist states. Based on the theory of an organic state and looking at the aspects of environmental administration law enforcement in Indonesia, the state has regulated the enforcement of environmental administrative sanctions whereby the state can regulate every activity and/or business in the environmental issues. Therefore, the pluralist state theory recognized a variety of diverse interests in society that the state has accommodated all citizens rights to a good and healthy environment through pro-environment government policies
Kesadaran Berpancasila Dalam Mempertahankan Identitas Nasional
Authors: Hatta Utwun Billah  , Maharani Ariya Yunita  , Muhammad Ananda Pratama  , Maulia Depriya Kembara
Published: July 2024

The background of this research is to know Pancasila awareness in maintaining national identity. The purpose of this research is to increase awareness of Pancasila in society in the era of globalization. The method used in this research is literature review. From the results of the theoretical study it was found that Pancasila awareness is important in maintaining national identity. In short, Pancasila awareness plays an important role in maintaining national identity. By understanding and practicing Pancasila values, people can strengthen unity, preserve local culture and traditions, strengthen social solidarity and overcome the challenges of globalization. As an effort to maintain national identity.
Asbabun Nuzul Surah Al-Mujadalah Ayat 11 Dalam Perspektif Pendidikan di Pesantren Modern Darul Ihsan
Authors: Maulidatul Husna  , Dedi Masri  , Muhammad Alfiansyah  , Sri Wahyuni
Published: July 2024

This study aims to analyze thel asbabun nuzul of Q.S Al-mujadalah verse 11 which is rellated to the perspelctivel of education in the Modern Islamic Boarding School Darul Ihsan. Asbabun Nuzul surah Al-mujadalah versel 11 is about manners and morals when someone is in the assemby, so it is analyzed how the manners of the students or santri and santriwati in the Modern Islamic Boarding School Darul Ihsan when they are in the assemby. Asbabun Nulzul surah Al-mujadalah verse 11 is not only intended for students, but for all Muslims who are in an assemby of knowledge, both students and educators. such as the story when the Prophet opened an assemby and at that time the Badr came and no one gave him a seat, so the Prophet ordered other companions to gelt up and give a seat to the Badr who had just arrived, because whoever clears his seat during the assemby, Allah SWT will raise his degreel. This must be applied to students in all educational institutions and also in their daily lives, not spared from the students who study at boarding schools, adab and moras are the most important things that are seen and taught in pesantren, because in fact adab is higher than knowledge. So, for students who study in pesantren, it should bel emphasized to them about adab, especially when they are in the assemby of knowledge or in teaching and learning activities, adab used towards teachers, towards friends around and towards the boarding school environment.This research makes an important contribution in understanding the asbabun Nulzul of surah Al-mujadalah verse 11 in the perspective of education in the Modern Darul Ihsan Islamic Boarding School which is about adab when in the assemby, and the implication of this research is the importance and necessity of knowing how adab when in the assemby of knowledge for students.
Suplementary Reading Materials Based on Tourism Spot for Junior High School Students in Southwestern Maluku
Authors: Fredi Meyer  , Febryanto Umpenawany  , Juwaher Makatita
Published: July 2024

The objective of the study was to find out how supplementary Reading Materials Based on Tourism Place For Junior High School Students in Southwestern Maluku. The Literature study was carried out Lack of students’ understanding affect their activities for reading materials in classroom activity. Based on the  researcher did observation at Junior High School Students, as result, the problem to the students’  in learning reading material. Lack of reading Materials made their students lowest in reading. When the teacher supplementary reading Materials Based on Tourism Place. The result of reading material has developed into three units which enable the students consisting of new vocabulary, and exercises. Meanwhile the result reading Materials Based on Tourism Place got positive input for students.
Pengaruh Gaya Belajar Dan Cara Mengajar Terhadap Hasil Belajar Siswa
Authors: Adelia Salsabila  , Christian Wiradendi Wolor  , Marsofiyati Marsofiyati
Published: July 2024

This study aims to analyze the influence of learning styles and how to teach on student learning outcomes. The population used in this study was students of SMK Negeri 48 Jakarta. The number of samples used was 108 respondents. The method of data collection is questionnaire. The data analysis techniques used SmartPLS (Partial Least Square) Statistics. The results of this study show: 1) Learning styles have positive values and have a significant effect on learning outcomes, 2) How to teach have a positive effect and have a significant effect on learning outcomes, 3) Learning styles and how to teach have a positive and significant effect on learning outcomes.
Pengaruh Penggunaan Mind Mapping Terhadap Motivasi Belajar dan Retensi Siswa pada Pelajaran IPA Kelas VIII MTs Maraqitta’limat Tembeng Putik
Authors: Ika Mas’adatul Barroh  , Mukminah Mukminah  , Edi Muhamad Jayadi
Published: July 2024

This research was motivated by the imbalance between the amount of science subject matter and the time available, as well as the lack of facilities and infrastructure that support learning in schools. The aim of this research is to determine the effect of using mind mapping on student learning motivation and retention in class VIII biology lessons at MTS Maraqitta’llimat Tembeng Putik in Wanasaba, East Lombok. The method used in this research is Quasi Experiment. The population in this study was all class VIII MTs Maraqitta'limat Tembeng Putik, while the sample in this study was class VIII B as the experimental class and class VIII A as the control class taken using the cluster random sampling method. The data in this study was collected by providing a questionnaire with 30 statements to measure students' learning motivation and providing a test instrument with 20 short description questions to measure student retention. The data obtained was then analyzed using the Manova Test (Multivariate of Variants) with the help of SPSS. 24. The results of the hypothesis test show a significance value of 0.000. The significance value is less than 0.05. Based on these results, it can be concluded that firstly, the use of mind mapping has an effect on students' learning motivation in class VIII biology learning at MTS Maraqitta'limat Tembeng Putik lesson 2022/2023. Second, the use of mind mapping has an effect on student retention in class VIII biology learning at MTs Maraqitta'limat Tembeng Putik lesson 2022/2023.
Analisis SWOT Program Ekstrakurikuler di SDN 068 Sindanglaya
Authors: Annisa Dwi Hamdani  , Annisa Laela Putri  , Melani Khalimatu  , Syifa Dilla Khansa  , Agus Mulyana
Published: July 2024

The aim of this research is to find out how extracurriculars are implemented at SD Negeri 068 Sindanglaya and analyze the strengths, weaknesses, opportunities and threats of the school's extracurriculars. The method used in this research is descriptive qualitative method. The research we conducted was field research in which school principals and extracurricular coaches were the subjects. Data collection was taken by means of observation, interviews and documentation. After conducting research, the results showed that extracurricular activities at SD Negeri 068 Sindanglaya had strengths, namely, teachers were actively involved as coaches and trainers supported by external trainers who were experts in their fields and increased students' interests and talents. Meanwhile, the weaknesses are limited time, budget and facilities. The opportunities obtained include cultivating good behavior and character, developing personal potential, skills and interests, and providing opportunities to become outstanding students. However, in its implementation there are also several threats, including a lack of support from parents or guardians of students and a lack of motivation for students to take part in extracurricular activities.
Tranformasi Pendidikan Di Era Digital
Authors: Sindi Septia Hasnida  , Ridho Adrian  , Nico Aditia Siagian
Published: July 2024

Digital transformation has changed the paradigm in the world of education, having a significant impact on learning and teaching methods. This article discusses key aspects of this transformation, such as greater information accessibility, the development of 21st century skills, digital literacy, and various forms of online, distance, personalized and lifelong learning. Digital assessments have also become an important element in measuring student progress. This transformation not only brings opportunities, but also challenges that require collaboration, innovation and interesting learning experiences. The importance of understanding the implications of digital transformation in the world of education is emphasized to face rapid technological changes. The research method used is library research which comes from books and journals, so that the truth can be verified. Technological advances will bring many changes, information will arrive very quickly, learning will be easy to do, making interaction easier.
Pengaruh Model Pembelajaran PBL Terhadap Hasil Belajar Pada Materi Soup Di SMKN 1 Lamongan
Authors: Nashita Lucky Mashura  , Asrul Bahar  , Niken Purwidiani  , Andika Kuncoro Widagdo
Published: July 2024

This study aims to find out the effect of problem-based learning (PBL) models on students' learning soup chapter outcomes in Class XI of Culinary at SMKN 1 Lamongan. The type of research used is a quasi-experimental with a non-equivalent control group research design. The sample was two classes, including an experimental class and a control class with 53 students in  Class XI of Culinary at SMKN 1 Lamongan. Data instruments were obtained by pre-test and post-test. The data analysis technique uses an independent sample t-test test with SPSS 25. The t-test independent test results for post-test showed that the value of Sig. For 0.020, which means the significance is <0.05. It can be said that there is a significant difference in the mean. Thus, it can be concluded that there is an effect of problem-based learning model on the learning results in Class XI of Culinary at SMKN 1 Lamongan.
Pengaruh Penggunaan TikTok sebagai Media Pembelajaran Pendidikan Agama Islam Pada Era 4.0
Authors: Nadita Fajarini  , Habibah Amumpuni  , Nur Ani Parida  , Meilisa Sajdah
Published: July 2024

Currently the world has entered the era of the fourth industrial revolution. The advancement of modern technology will certainly affect developments in the world, both with regard to the issue of organizing education and from the ease of obtaining learning resources or knowledge. In this modern technological era, it is necessary to have truly unique and innovative learning, especially learning that can attract students' attention and interest in learning. Therefore, the objectives, structure and content of educational programs and learning media need to be changed so that learning becomes more interesting, accurate and attractive. This research was conducted at SMA PGRI 1 Kotabumi. The instrument used was a questionnaire regarding the effect of the use of TikTok on Islamic Religious Education subjects with the data analysis technique used in this study is to calculate the number of respondents' answers to each question. Students' Understanding of Islamic Religious Education Learning Activities using the TikTok Application according to PGRI 1 Kotabumi High School students understand Islamic Religious Education learning activities using the TikTok application, students can learn (review) learning material at any time and anywhere, and can increase student activeness and creativity.
Peran Badan Pengawas Koperasi Dalam Pengelolaan Koperasi Sebagai Upaya Meningkatkan Sistem Pengendalian Internal (Studi Kasus Pada KSP Kopdit Suru Pudi Koting)
Authors: Maria Ernestina Da Rato  , Wilhelmina Mitan  , Paulus Libu Lamawitak
Published: July 2024

Penulisan ini bertujuan untuk mengetahui peran badan pengawas koperasi dalam pengelolaan koperasi sebagai upaya meningkatkan sistem pengendalian internal pada KSP Kopdit Suru Pudi Koting. Pengumpulan data yang digunakan dalam penulisan ini menggunakan metode wawancara dan observasi. Jenis penulisan ini menggunakan analisis deskritif kualitatif. Hasil penulisan ini menunjukan bahwa peran badan pengawas koperasi dalam meningkatkan sistem pengendalian internal pada KSP Kopdit Suru Pudi Koting pengawas harus memperhatikan beberapa hal yaitu melakukan pemetaan risiko dan melakukan penilaian terhadap seluruh aktivitas pengendalian yang dilakukan manajemen untuk dapat mndeteksi permasalahan yang muncul ataupun yang sudah terjadi. Sehingga sistem pengendalian internal dapat berjalan secara efektif.
Analisis Peranan Koperasi Simpan Pinjam Dalam Upaya Pengembangan UMKM Pada KSP Kopdit Ikamala
Authors: Maria Yomianti Poling  , Henrikus Herdi  , Paulus Libu Lamawitak
Published: July 2024

Penelitian ini bertujuan untuk mengetahui dan menjelaskan peranan koperasi simpan pinjam dalam upaya pengembangan UMKM pada KSP Kopdit Ikamala. Penelitian ini menggunakam pendekatan analisis deskriptif kualitatif. Teknik pengambilan data dilakukan dengan cara observasi, wawancara dan dokumentasi. Jumlah informan penelitian ini adalah 5 orang yang terdiri dari 2 orang pegawai KSP Kopdit Ikamala dan 3 orang pengusaha UMKM Bina’an KSP Kopdit Ikamala. Hasil penelitian menunjukan bahwa KSP Kopdit Ikamala memiliki peran dalam pengembangan UMKM sebagai penyedia modal usaha, penyimpan uang selain Bank, memenuhi permodalan UMKM dan memberdayakan ekonomi masyarakat namun dalam perkembangan UMKM, KSP Kopdit Ikamala masih rendah kemampuan SDM-Nya, lemahnya tata kelola, dan belum optimalnya pembinaan dari pemerintah sehingga perlunya perhatian karena belum ada mekanisme pengawasan terhadap aktivitas KSP seperti halnya pada Bank yang dilakukan oleh BI.
FAKTOR-FAKTOR PENDUKUNG TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA DESA
Authors: Nilna Syifa Zahro  , Yolanda Afri Liyani  , Herlina Manurung
Published: July 2024

Sejak diberlakukannya Undang-Undang Nomor 6 Tahun 2014 tentang Desa, pemerintahan desa telah mendapatkan alokasi dana desa. Salah satu sumber pendapatan desa adalah alokasi dana desa yang merupakan bagian dari dana perimbangan kabupaten/kota. Oleh karena itu, pengelolaan dana desa harus mengikuti prinsip pengelolaan keuangan negara, yaitu harus transparan dan akuntabel. Oleh karena itu, tujuan dari penelitian ini adalah untuk menganalisis dampak kualitas sumber daya manusia, pengawasan Badan Permusyawaratan Desa (BPD), dan partisipasi masyarakat terhadap transparansi dan akuntabilitas pengelolaan dana. Penelitian ini menggunakan metode deskriptif kualitatif. Teknik pengumpulan data dalam penelitian ini meliputi studi kepustakaan untuk memperoleh pemahaman tentang interpretasi nilai transparansi dan akuntabilitas. Selain itu, data sekunder juga digunakan dalam penelitian ini, yang diperoleh dalam bentuk olahan dari pemerintah desa. Hasil penelitian menunjukkan bahwa masyarakat di desa sebenarnya tidak memaknai transparansi dan akuntabilitas dengan standar yang tinggi. Mereka lebih menekankan pada nilai gotong royong dalam mewujudkan transparansi melalui partisipasi dari seluruh unsur desa dalam pengelolaan dana desa. Implikasi dari penelitian ini adalah untuk mencapai pengelolaan keuangan desa yang akuntabel, diperlukan SDM yang berkualitas, Badan Permusyawaratan Desa yang melakukan pengawasan dengan baik, serta melibatkan masyarakat dalam rapat perencanaan dan pelaksanaan pembangunan desa secara transparan dan akuntabel.
ANALISIS PENDAPATAN DAN BELANJA DESA PADA PEMERINTAHAN DESA SARIMEKAR, KECAMATAN BULELENG, KABUPATEN BULELENG, PROVINSI BALI TAHUN 2020-2022
Authors: Shella Bunga Slamet Lantini  , Diffa Ayu Nindyatami Savitrri  , Risma Wira Bharata
Published: July 2024

Analisis kinerja keuangan desa dengan menggunakan rasio keuangan daerah menjadi sangat relevan dalam mengidentifikasi masalah keuangan, melihat kinerja desa, serta langkah-langkah perbaikan yang diperlukan. Tujuan dari penelitian ini untuk menganalisis kinerja keuangan Desa Sarimekar menggunakan rasio keuangan daerah yang telah terstandarisasi. Dengan menggunakan rasio keuangan daerah, peneliti akan mengevaluasi tingkat kemandirian keuangan desa, efisiensi pengelolaan anggaran, dan efektivitas dana desa.Dalam penelitian ini menggunakan penelitian deskriptif dengan kualitatif dan kuantitatif. Sumber data pada penelitian ini menggunakan data sekunder yaitu Laporan Pertanggungjawaban Realisasi Pelaksanaan Anggaran Pendapatan dan Belanja Desa Sarimekar tahun anggaran 2020-2022. Rasio keuangan daerah yang digunakan adalah Rasio Kemandirian Keuangan, Rasio Efektivitas, Rasio Efisiensi, Rasio Belanja, dan Rasio Pertumbuhan.Dari hasil tabel perhitungan dapat dilihat bahwa rasio kemandirian Desa Sarimekar masih tergolong sangat rendah, Desa Sarimekar pada tahun 2020 sebesar 56,74% dalam hal ini efektivitas Desa Sarimekar tergolong tidak efektif dan pada tahun 2021-2022 rasio efektivitas sebesar 100% dengan kategori efektif, efisiensi Desa Sarimekar tergolong kurang efisien, belanja Desa Sarimekar tergolong kurang maksimal, dan rasio pertumbuhan tergolong kurang maksimal.Rasio Kemandirian sangat rendah dikarenakan belum maksimalnya pendapatan asli desa yang diterima terdapat beberapa sumber pendapatan yang pengelolaannya belum dilaksanakan secara maksimal dan pada tahun 2020 tidak efektif dan pada tahun 2021-2020 efektif karena telah mencapai target, pada setiap tahunnya tidak signifikan karena tidak ada pertumbuhan, pada tahun 2021 mengalami penurunan yang drastis sehingga tidak terjadi pertumbuhan di Desa Sarimekar.
Analisis Efektivitas Pengelolaan Anggaran Pendapatan Dan Belanja Desa (APBDes) Desa Purwosari, Kabupaten Magetan Tahun 2019-2022
Authors: Panca Safira Amelia  , Irvan Bari Alghani  , Nuwun Priyono
Published: July 2024

This study aims to analyze the realization of the management of the Village Revenue and Expenditure Budget. Village Revenue and Expenditure Budget is an important financial instrument in managing village finances to finance various development activities and public services at the village level. In this study, we use methods to study the implementation of Village Revenue and Expenditure Budget management in different contexts. The data used includes the budget that has been allocated, the realization of expenses, and related financial reports. Apart from that, we also involved interviews with related parties such as village financial managers, village heads, and community members. The results of this study indicate that there are still some problems in managing the Village Revenue and Expenditure Budget. Some of them are a lack of understanding of the budgeting process, weaknesses in monitoring and evaluating budget use, and low community participation in decision-making processes related to Village Revenue and Expenditure Budget. In addition, there were also indications of misuse of funds and corrupt practices that needed to be followed up by the competent authorities. This study provides recommendations for improving the management of village budgets, including strengthening the capacity of village financial managers, increasing transparency and accountability in village financial reporting, and increasing participation the community in making decisions related to the management of the APBDes. It is hoped that the results of this research can provide valuable input for the village government and related stakeholders to increase the effectiveness and efficiency of Village Revenue and Expenditure Budget management in order to realize sustainable development at the village level.
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA PERUSAHAAN PADA PERUM BULOG
Authors: Silvia Maharani  , Irvan Bari Alghani  , Risma Wira Bharata
Published: July 2024

Penelitian ini bertujuan untuk mengetahui kinerja keuangan pada Perusahaan yang dinilai dengan analisis rasio keuangan pada perusahaan Perum BULOG. dari tahun 2019 hingga tahun 2021. Data yang diteliti berupa Laporan Keuangan perusahaan Perum BULOG. Perusahaan harus memiliki kinerja keuangan yang sehat dan efisien dalam mendapatkan laba dan meningkatkan atas prestasi yang telah dicapai perusahaan. Metode penelitian yang digunakan untuk menilai kinerja keuangan pada perusahaan Perum BULOG adalah kuantitatif deskriptif dengan analisis rasio keuangan yang meliputi rasio likuiditas, rasio solvabilitas, rasio profibilitas. Hasil penelitian ini bedasarkan rasio likuiditas, rasio solvabilitas, rasio profibilitas yang diproksikan rasio lancar dengan kondisi kinerja keuangan perusahaan cukup baik, pada  rasio cepat dan rasio kas kondisinya kurang baik. Sedangkan pada Rasio Solvabilitas diproksikan pada rasio utang terhadap aset, rasio utang terhadap ekuitas, dan rasio utang terhadap modal tergolong rendah yang berarti Perum BULOG tidak tergantung pada hutang. Selain itu, Rasio profitabilitas yang diproksikan Gross Profit Margin, Net Profit Margin, Return on Assets, dan Return on Equity kondisi keuangan perusahaan mengalami kerugian yang cukup besar di tahun 2019 dan 2020, sedangkan di tahun 2021 kondisi kinerja keuangan perusahaan cukup baik.
Analisis Penyajian Laporan Keuangan Pada Badan Usaha Milik Desa (BUMDes) (Studi Kasus Pada BUMDes Bersama Bangkit Mandiri Sejahtera Kecamatan Nita)
Authors: Maria Nona Ivon  , Wilhelmina Mitan  , Fransiscus De Romario
Published: July 2024

This study aims to analyze how the presentation of financial statements at Village-Owned Enterprises (BUMDes) Bersama Bangkit Mandiri Sejahtera, Nita District. By analyzing the financial statements made by BUMDes Bersama Bangkit Mandiri Sejahtera, Nita District, and adjusting to the statement of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The research method used in this study is qualitative research with descriptive methods. Data collection is done through interviews, documentation and observation. The results of this study show that in the presentation of financial statements made by BUMDes Bersama Bangkit Mandiri Sejahtera has not fully implemented financial statements in accordance with SAK EMKM due to limited knowledge of BUMDes management and the absence of training from related parties.
Pengaruh Profitabilitas, Struktur Aktiva, Umur Perusahaan, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2022)
Authors: Jihan Hasan  , Rinny Meidiyustiani
Published: July 2024

This study aims to determine the effect of profitability, asset structure, company age, and company size on company value in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period as many as 85 companies. The data used in this study was obtained from financial statement data and annual reports. The population in this study is property and real estate sector companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling method and obtained 258 sample data from 43 companies. The analysis technique used in this study is a multiple linear regression analysis test using the Statistical Package for the Social Sciences (SPSS) program version 22. The results of this study show that profitability and company age have a positive and significant effect on company value, while asset structure and company size have no effect on company value.
Pengaruh E-Commerce, Penggunaan Sistem Informasi Akuntansi, Dan Ilmu Kewirausahaan Terhadap Minat Mahasiswa Akuntansi Untuk Berwirausaha
Authors: Alvi Nabilah  , Salsabilla Ronardi  , Queen Shakira Azzahra  , Fitrah Maharani  , Siti Rodiah
Published: July 2024

This research aims to provide additional empirical evidence to understand whether accounting students' entrepreneurial interest is enhanced by e-commerce, entrepreneurship science, and accounting information systems. Quantitative research is used in this type of research. The data analysis technique used is Multiple Linear Regression. The data collection technique used by researchers is by distributing online questionnaires to 50 Accounting students class of 2021 Regular A, Faculty of Economics and Business, Muhammadiyah University of Riau and processing them using SPSS 26. The results of the research show that partially E-commerce and Accounting Information Systems do not have a significant effect on interest in entrepreneurship, while entrepreneurship knowledge has a significant effect on interest in entrepreneurship.
Evaluasi Penerapan Software Akuntansi Accurate dalam Penyusunan Laporan Laba Rugi
Authors: Hasni Aropah  , Eko Setyanto
Published: July 2024

Accurate accounting software is a business application that helps SMEs manage their business easily. Processing financial data into financial reports needed to help plan the company's future. The profit and loss report is a financial report that reports on the company's operational activities by calculating income and expenses for one period and then the profit and loss report can be determined. The profit and loss report can be used as a way to assess the company's level of success in a certain period and also to understand the company's development. This research aims to determine the evaluation of the application of accurate accounting software in preparing profit and loss reports. The type of research used is qualitative research, with a sampling technique, purposive sampling. The research method used is User Acceptance Testing, with a type of testing, Black Box Testing. The results of this research show that accurate accounting software is effective in preparing profit and loss reports, easy to understand and easy to detect errors. This error can be detected by reviewing the transaction data that has been input. With the help of Standard Operating Procedures, companies can minimize errors, make control easier and enable to run company smoothly
KESENJANGAN USIA DALAM PERNIKAHAN MENURUT FIQH MUNAKAHAT DI KECAMATAN WARUNGASEM
Authors: Apriliani Ida Fara , Afiyah Maulida , Hami Widodo
Published: July 2024

This research aims to explain the age gap that occurs in marriage. The subjects in this study were husband and wife couples whose ages were more than 8 years apart.  Interviews and observations were conducted in October 2023. This research used descriptive qualitative research methods. The aspects discussed in this research are the meaning of marriage itself, the factors that cause the age gap in marriage, and also the impact of this large age difference. The results of this research are that marriages with a large age gap do not affect the household situation becoming strained, even if the husband is more mature, then he will be able to guide his wife and children. Couples who are ready to get married physically and mentally are also expected to have a prosperous and quality family.
Planejamento e a contribuição na reorganização da rede de atenção à saúde: uma revisão integrativa
Authors: Barcella Raquel Cristine , Assis Mariana Portela de , Padilha Janaina Chiogna , Carli Ana Laura Oliveira de , Pappen Morgana , Da Silveira Siqueira Débora , Garcia Edna Linhares , Krug Suzane Beatriz Frantz
Published: July 2024

Justificativa e Objetivos: A reforma sanitária brasileira deu origem ao Sistema Único de Saúde (SUS), visando acesso universal e integral à saúde. Contudo, a atual organização dos sistemas de atenção à saúde demanda estratégias para qualificar a atenção primária (APS) e integrar redes eficientes. Diante disso, surge a necessidade de investigar como o processo de planejamento pode contribuir para a reorganização da rede de atenção à saúde. Métodos: Revisão integrativa de literatura, abrangendo artigos publicados entre 2014 e 2018 nas bases Lilacs e PubMed. Foram selecionados artigos que abordam a importância do planejamento em saúde, destacando experiências na reorganização e planificação de redes de atenção. Resultados: A pesquisa identificou 54 artigos, dos quais 17 atenderam aos critérios de inclusão. A análise desses estudos revela desafios na atenção primária, como deficiências na estrutura física, falta de insumos, e destaca estratégias bem-sucedidas, como a implantação do acolhimento e o uso efetivo da tecnologia da informação. Conclusão: A reorganização das redes de atenção à saúde demanda aprimoramento da APS, com investimentos em estrutura, tecnologia, capacitação e valorização profissional. Estratégias bem-sucedidas podem servir como referência para a construção coletiva de ações visando a integração qualificada da rede de serviços de saúde no Brasil.
Explorando a essência do ser humano através do jogo e diversão: as implicações culturais, psicológicas e sociais
Authors: Tavares Felix Meira , Chemello Victor Nunes , Brito Brenda Sousa , Reis Marina Prates Ferreira dos , Silva Rosivaldo Nascimento da , Brazão Sarah Alves , Stein Matheus , Reis Luciana Araújo dos
Published: July 2024

Desde os primórdios da humanidade, o ser humano manifesta uma inclinação natural para o jogo e o divertimento, fundamentais para sua busca por prazer e desenvolvimento pessoal. Este trabalho tem como objetivo analisar as implicações dessas atividades lúdicas na condição humana, através de uma revisão bibliográfica com abordagem filosófica. Além de investigar a natureza lúdica do ser humano, suas manifestações culturais, psicológicas e sociais, o estudo visa compreender a criação de significados e a construção de identidades através do jogo. A análise inclui também a influência da memória coletiva, destacando como as experiências compartilhadas moldam nossa percepção individual e coletiva do jogo e do divertimento. Ao explorar esses aspectos, o trabalho busca enriquecer nossa compreensão das interações sociais e do desenvolvimento humano, destacando a importância do jogo como fenômeno cultural e psicológico universal que transcende fronteiras temporais e geográficas, contribuindo assim para o enriquecimento da experiência humana ao longo da história.
Avaliação da rugosidade por fotometria de reflexão e AFM de resinas compostas expostas a diferentes agentes clareadores
Authors: Oliveira Natan dos Anjos Nery de , Teixeira Leandro do Rozário , Pereira Lucas Gomes , Santos Vitor Sotero dos , Pinheiro Antônio Luiz Barbosa , Silva Marcus Vinícius Santos da , Pepe Iuri , Oliveira Gardenia Mascarenhas de
Published: July 2024

O propósito deste estudo foi avaliar a rugosidade de duas marcas de resinas compostas, expostas ao peróxido de hidrogênio a 35% sem cálcio (HP) ou com cálcio (HPCa++). Os oito grupos formados (n=5) foram: FHP (Forma A2E-discos-HP); C1 (Forma A2E-discos); FHPCa++ (Forma A2E-discos-HPCa++); C2 (Forma A2E-discos); VHP (Vittra APS EA2-discos-HP); C3 (Vittra APS EA2-discos); VHPCa++ (Vittra APS EA2-discos-HPCa++); C4 (Vittra APS EA2-discos). Os blocos de resina, com área de 1cm2 foram avaliados em fotômetro de reflexão e microscópio de força atômica (AFM). Os dados obtidos foram tabulados e realizou-se o teste de diagnóstico de normalidade descritivo, pelo teste Kolmogorov-Smirnov, com p > 0,05, atendendo ao pré-requisito dessa distribuição, além de terem sido comparados pelo teste t de Student, com um nível de confiança de 95% (p <0,05), quando nas análises 2 a 2, e pela ANOVA e teste de Tukey, na comparação de 3 ou mais grupos. As imagens obtidas pelo AFM foram descritas e os dados de rugosidade aferidos. Os resultados de reflexão não apresentaram diferenças significativas entre os grupos, independentemente das resinas ou dos agentes clareadores utilizados (p=0,073). Morfologicamente houve expressiva perda de matéria superficial e exposição de componentes, bem como, sinais de extrapolação de amplitude, evidenciando regiões com variação de longo alcance, compatíveis com aumento da rugosidade em todos os grupos experimentais, com padrões inerentes a cada resina. Os agentes clareadores de alta concentração, por sua capacidade oxidativa podem aumentar a rugosidade de resinas compostas, sendo fundamental o cuidado na execução de procedimentos de clareamento sobre elas.
Where do data sovereignty security risks come from?-Production perspective based on social reproduction
Authors: Wang Qian , Niu Hao , Xu Nengwu
Published: July 2024

As a new factor of production, data has been rapidly integrated into all aspects of production, distribution, circulation, consumption and social service management, and has had a profound impact on production methods, lifestyles and social governance methods. In essence, data, as a new factor of production, is the result of the contradictory movement of productivity and production relations in the process of economic development in the digital economy era. It is also the reconstruction of productivity and production relations in the digital era. While the digital industry and digital economy have become an important engine leading global economic growth and bringing huge dividends, data as a production factor is also accompanied by rising sovereign security risks. Taking the production of data elements in social reproduction as an entry point, we clarify the possible security risks of data as a new production factor in the production process, analyze the data sovereignty security risks derived from the security risks, and find that data sovereignty security risks breed when data elements participate in social reproduction. In the production process, there are challenges and threats to data sovereignty security such as internal jurisdiction and control rights owned by sovereign countries, as well as external rights to equality and independence. Therefore, it is necessary to accurately grasp the data sovereignty security risks that exist in the production process of social reproduction of data elements, and build new data production relationships to match the development characteristics of new productive forces, so as to prevent and resolve non-traditional security risks caused by sovereignty security.
Study on the Activation Path of Chinese National Traditional Sports Culture Resources
Authors: Wang Daojie , Huang Junjie
Published: July 2024

In this paper, through the study of China's traditional sports cultural resources activation path, through the study found that China's traditional national sports activation faced the following problems: 1. Policy details to be refined 2. Activating awareness 3. Lack of innovation in activation methods 4. Sports product development needs to be enriched 5. Activate the talent shortage. In view of the above problems, this article puts forward the following suggestions: 1. Better Activation Policy 2. Develop activation products based on people's needs 3. To train the compound talents of sports culture 4. Revitalizing Publicity Tools 5. Construct personalized and localized activation experience space.