bluuebunny/crossref_metadata_2025 huggingface dataset:
The Influence of Job Rotation, Competency, and Audit Tenure on The Quality of Audit Results Through the Independence of the Auditors of PT Difaya Terampil Mandiri
Authors: Cahya Purnama Deby , Razak Ismail , S Samosir Partogi
Published: March 2024

This research aims to analyze the influence of work rotation, competency, and audit tenure on the quality of audit results through auditor independence. The quality of the results is an important result for stakeholders and companies that have carried out inspections. This research method involves quantitative analysis to understand the basic concept of audit result quality. Furthermore, this research will conduct a case study analysis of work rotation, competency, audit tenure, auditor independence, and the quality of audit results. The data obtained will be analyzed using path analysis. It is hoped that the research results will provide an in-depth understanding of how work rotation, competency, and audit tenure influence the quality of audit results through auditor independence. These findings can be a basis for recommending more effective implementation strategies in realizing good-quality audit results. The findings in this research are that work rotation does not have a significant effect on auditor independence and also the quality of audit results, competency, and audit tenure have a significant effect on auditor independence and the quality of audit results, auditor independence as a mediating variable can only mediate audit tenure on the quality of audit results.
Total Quality Management and Employee Performance among Motorcycle Dealers: Basis for TQM Initiatives
Authors: Hyde Asiñero Pacut
Published: March 2024

Total Quality Management is an organizational technique for continuous improvement that would improve and augment employee performance. The study explores the relationship between total quality management and employee performance. This paper helps fill a gap in the literature by measuring total quality management implementation and employee performance among motorcycle dealers. The study's dependent variable is employee performance with two sub-variables: task performance and contextual performance. While the independent variable is total quality management using ISO 9001:2015 standards, namely, customer focus, leadership, engagement of people, process approach, evidence-based decision making, continual improvement, and relationship management. The study utilized quantitative and descriptive research design. The study took 145 participants using a simple random sampling method. The study results have shown that the seven TQM elements significantly influence employee performance measures. The findings imply that total quality management plays a vital role in the performance and success of an organization. Hence, motorcycle dealers should continue implementing total quality management with all variables to improve performance. Motorcycle dealers should improve employees' involvement, commitment, and awareness of TQM, enhance the organizational structure, and provide resources to overcome the barriers that prevent effective implementation of TQM.
 
 
 
 
Keywords: Total Quality Management, Employee Performance, Motorcycle Dealers
Gospodarka międzynarodowa w ujęciu regionalnym. Wybrane “case studies” państw z Europy, Ameryk i Azji
Authors: Rosińska-Bukowska Magdalena , Zielińska-Lont Klaudia
Published: March 2024

W monografii zaprezentowano, w formie dziewięciu case studies, badanie zmian zachodzących w najpotężniejszych gospodarkach, reprezentujących trzy regiony świata: Europę, Ameryki Północną i Południową oraz Azję. Uwzględniając kluczowe obszary, w tym aktywność międzynarodową, handel, inwestycje, biznes, podjęto się oceny międzynarodowej konkurencyjności wiodących gospodarek świata. W badaniu uwzględniono: Niemcy, Francję, Wielką Brytanię wraz z Irlandią Północną, Stany Zjednoczone Ameryki Północnej, Meksyk, Brazylię, Chiny, Japonię, Indie. Zastosowano identyczny schemat badania każdej gospodarki obejmujący: analizę podstawowych wskaźników gospodarczych; określenie przynależności do organizacji międzynarodowych; analizę struktury handlu międzynarodowego; badanie przepływu bezpośrednich inwestycji zagranicznych; identyfikację macierzystych korporacji transnarodowych i ocenę stopnia otwartości danej gospodarki narodowej. Każdą z analiz zwieńczono obszernym badaniem międzynarodowej konkurencyjności danej gospodarki na bazie modelu systemowego-zrównoważonego (autorstwa M. Rosińskiej-Bukowskiej). W ocenie konkurencyjności gospodarek dla każdego z 4 poziomów (mikro-, mezo-, makro- i metaekonomicznego) badano dla wybranych państw identyczne parametry, co pozwoliło na dokonywanie porównań. Analizując ujęcie regionalne wybrano po trzy gospodarki odpowiednio z Europy, obu Ameryk oraz Azji. Na bazie wskaźników porównano tempo rozwoju gospodarczego, zmiany wartości importu, eksportu, PKB i HDI, związek ich sytuacji ekonomicznej z wahaniami wybranych parametrów jak i ich zaangażowanie w międzynarodowe inicjatywy regulujące stosunki polityczne i handlowe. Prezentowane analizy obejmują lata 2005–2021, dla bezpośrednich inwestycji zagranicznych to lata 1990–2021.
The 2017 and 2021 UN Model Tax Convention Updates and Their Impact on the Countries’ Treaty Practice
Authors: De Goede Jan J.P.
Published: March 2024

This paper deals with the 2017 and 2021 UN Model updates and their possible impact on countries’ tax treaty policy and practice. The Author provides an overview of the most relevant changes to the text of the UN Models 2017 and 2021, and possible interactions between the two most important new UN Model’s provisions: Article 12A dealing with fees for technical services and Article 12B dealing with income from automated digital services and Pilar One and Pilar Two.
A Discussion on the International Tax Issues Arising in Chinese Enterprises’ Investments to Brazil
Authors: Yusen Tan
Published: March 2024

Brazil is a member state of the Golden BRICS and the biggest economy in South America. China is also a member state of the Golden BRICS and the second biggest economy in the world. To enhance mutual economic cooperation in trading and investment is in line with the interests of both countries. Against this background, this paper discusses a few tax issues arising in the cases concerning Chinese enterprises’ investments in Brazil from the perspective of double tax treaty and the protocol signed in 2022. Due to the differences in double tax treaties and domestic tax systems, for Chinese investors, to invest in the European Union Member States such as Poland and to invest in Brazil will translate into different tax issues. The differences in tax issues would lead to different tax plans. Most of the tax practitioners in China could not speak Portuguese. This is a realistic obstacle preventing Chinese tax experts or Chinese enterprises from managing the tax risks arising in the Brazilian market. Macau as an area once having so close link with Portugal and nowadays still having some residents able to speak Portugal hopefully might build up a bridge between China and Brazil, if Macau has a plan to sign a double tax treaty with Brazil that is attractive to Chinese enterprises, and also if it has a competitive domestic tax regime.
The Constitutionalisation of the Tax Sovereignty of European Autonomous Territories
Authors: Bogucka-Felczak Monika , Kowalski Patryk
Published: March 2024

This article presents the results of a comparative legal research concerning tax sovereignty granted to 13 European autonomous territories by constitutional law. Research material includes the constitutions of the main states and legal acts constituting the autonomous territories as well as selected scientific publications in the field of tax sovereignty and territorial autonomy. The most important research findings are as follows: tax sovereignty has been constitutionalised for the vast majority of European autonomous territories (11 out of 13); tax sovereignty has been regulated in only 2 constitutions (but in relation to 7 autonomous territories); the scope of granted tax sovereignty differs between the autonomous territories (some norms indicate the structural elements of the tax, while others define tax sovereignty in very general terms); the provisions granting tax sovereignty are protected against amendment, but, in principle, the approval of the central state is required; Madeira and the Azores are, in the opinion of the authors, characterised by the highest level of constitutionalisation in terms of tax sovereignty.
Implementation of learning video on mathematical analogic thinking ability in solving pythagoras theorem problems
Authors: Rahma Damayanti Laily Nur
Published: March 2024

The problem in this study is related to the low ability to think mathematically analogies of junior high school students which can be seen when students work on the board they are still confused about which formula to use, and if they can determine which formula to use the numbers or questions that are included in the formula are not appropriate. Because teachers tend to be preoccupied with how to ensure that all material can be delivered based on the time allocation available. This makes students understand a little mathematical concepts, whether it's related to the formula used, how to do it, and even some children tend to not understand what material is conveyed by the teacher. One solution to this problem is the use of video-based learning media that students can access at any time. This research is a qualitative research. The results of this study were students with low ability to think mathematically analogies (A1) were unable from the start, at the encoding, inferring, mapping and applying stages. Students with moderate mathematical analogy thinking skills (A2) were able to pass the encoding and inferring stages but failed at the mapping and applying stages. Students with high mathematical analogy thinking skills (A3) were able to pass the encoding, inferring, and mapping stages but failed at the applying stage. This proves that there are still students who are less able to think mathematical analogies even though they have been assisted by the use of learning video media.
Engajamento no trabalho e identificação com o propósito organizacional: Um estudo no Senado Federal
Authors: Silva Flavia Fernanda Ribeiro e , Paschoal Tatiane , Coelho Junior Francisco Antonio
Published: March 2024

Contextualização: A administração pública tem passado por inúmeras transformações ao longo das últimas décadas. O engajamento no trabalho se consolida como fenômeno central para compreender resultados dos servidores e mecanismos para melhor prestação de serviços públicos aos cidadãos.Objetivo: Esta pesquisa testou o impacto da identificação com o propósito organizacional no engajamento no trabalho de servidores do Senado Federal do Brasil.Método: Uma amostra de 282 participantes respondeu ao questionário composto por medidas de itens fechados. Análise fatorial confirmatória e modelagem por equações estruturais foram conduzidas.Resultados: Verificou-se que a identificação com o propósito organizacional exerceu uma influência positiva e forte no engajamento dos servidores. O propósito organizacional se revelou como um importante antecedente, constituindo-se, portanto, como um fenômeno central para a compreensão e discussão do engajamento no trabalho no setor público.Conclusões: Este estudo avança ao estimular o debate sobre o tema no serviço público brasileiro, contribuindo para preencher lacunas teórico-empíricas existentes no campo e lançando possibilidades de investigações futuras.
Kadmiyum Stresindeki Tahıl Türlerinin Besin Elementi Alımında Organik Gübrelerin Rolü
Authors: Gülmezoğlu Nurdilek , Kutlu İmren , Sağır Ferdi
Published: March 2024

Organik (yarasa gübresi, vermikompost ve yaprak kompost) ve mineral gübrelemenin, kadmiyum (Cd) koşullarında uygulanmasının sekiz tahıl çeşidinin (2 ve 6 sıralı arpa, tritordeum, ekmeklik ve makarnalık buğday, tritikale, çavdar ve yulaf) erken gelişme döneminde besin elementi [azot (N), fosfor (P), potasyum (K), kalsiyum (Ca), magnezyum (Mg), çinko (Zn), demir (Fe), bakır (Cu), mangan (Mn) ve Cd] alımına ve kuru madde miktarına etkilerini incelemek için bu araştırma yürütülmüştür. Bitkiler faktöriyel deneme desenine göre üç tekerrürlü olarak kontrollü koşullarda, üç yapraklı döneme kadar yetiştirilmiştir. Tohum ekimi öncesi gübreler ve Cd toprağa uygulanmıştır. Gübrelerin bitki kuru ağırlığı ve besin elementi alımını artırma etkisi geleneksel gübreleme > yarasa gübresi > vermikompost > yaprak kompostu olarak sıralanmıştır. Tahıl türlerinde P ve Zn alımının makarnalık buğdayda, diğer besin elementlerinin ve kuru madde miktarının arpa çeşitlerinde en fazla olduğu belirlenmiştir. Besin elementlerini en az alan tahıl türünün ise tritordeum olduğu görülmüştür. Mineral gübreleme yapılan tahıl türlerinde Cd uygulanması ile Cd alımı artarken, yaprak kompostunun, en az Cd birikimine yol açtığı belirlenmiştir. Araştırma sonuçları, özellikle mineral gübrelerin Cd ile kirlenmiş topraklarda, tahıl bitkilerinin yüksek miktarda Cd alımına yol açtığı, yaprak kompostunun, Cd alımını azaltmada etkili olduğunu göstermiştir.
PAULO FREIRE E A EDUCAÇÃO PARA A PAZ
Authors: Lopes Duarte Tereza Cristina , Alberto Filho Nei , Gomes Vitor
Published: March 2024

O artigo apresenta duas concepções freirianas em seus sentidos fomentadores de uma Educação para a Paz. Apresenta contextos históricos e conceituais sobre a temática da Educação para a Paz e as contribuições do teórico para a sua construção. Indica duas concepções freirianas como contribuições neste sentido: a educação para a liberdade e o papel da escuta impresso pelo teórico. Por fim, afirma sobre a necessidade da tomada de consciência acerca do modelo mental que favorece a construção de uma cultura de violência, os meios coercitivos do sistema que controlam a subjetividade do outro para colonizá-lo e os processos de naturalização da violência para desconstruí-la.
CORPOLIVERSO EM AULLAR
Authors: Reis Marina dos
Published: March 2024

O texto ensaia poeticamente um conceito inquietante da aula: Aullar. Usa aportes teórico-literários via a poliperspectiva da Filosofia da Diferença-Educação. Propõe procedimentos sonhográficos bifurcando tipologias literárias. Opera modos inventivos com os conceitos sonhografias, Corpoliverso, Aullar, criados na escrileitura que advêm do corpo estranho que pesquisa, lê e vivencia modos de traduzir-se poesia em sonho de Aula. Encerra-se abrindo espaços, imagens e signos na cauda do inquietante que nos escapa e que, portanto, permanece a-traduzir.
UMA ANÁLISE SOBRE REDUÇÃO DO USO DE TECNOLOGIAS EDUCACIONAIS NAS ESCOLAS DE EDUCAÇÃO BÁSICA NO RETORNO ÀS AULAS PRESENCIAIS PÓS PANDEMIA DE COVID-19
Authors: Rockenbach Tarouco Liane Margarida , Da Silva Patrícia Fernanda , Licks Missel Machado Luís Antônio
Published: March 2024

Dados da pesquisa TIC Educação publicados em 2023 pelo CETIC.br apontam uma redução de vários pontos percentuais no uso da tecnologia em âmbito das escolas da Educação Básica (Ensino Infantil, Fundamental e Médio). Isso foi percebido após o final do período em que as atividades educacionais foram alteradas pelas restrições impostas pela pandemia de COVID-19. Este artigo analisa tais resultados à luz de pesquisas correlatas realizadas no país e no exterior, bem como mediante uma pesquisa qualitativa realizada em 2023 com uma amostra de 170 docentes da Educação Básica, de diferentes municípios no RS, visando elicitar os principais fatores que impactaram tais mudanças de estratégia em relação ao uso da tecnologia.
PROJETO TEATRO DO OPRIMIDO NA COMUNIDADE NOS PROCESSOS DE FORMAÇÃO E AUTOFORMAÇÃO
Authors: Da Silveira Fabiane
Published: March 2024

O trabalho apresenta parte do relatório da pesquisa desenvolvida no âmbito do Centro de Artes da Universidade Federal de Pelotas- UFPel, intitulada “O Teatro do Oprimido de Augusto Boal nos processos de Formação e autoformação.” Seu principal objetivo foi identificar aspectos do Projeto de Extensão Teatro do Oprimido na Comunidade-TOCO, que contribuíram para a formação e autoformação de professores de teatro e para os demais sujeitos envolvidos com o projeto nas comunidades. Ao final do projeto de pesquisa obtivemos um material reflexivo elaborado em artigos e trabalhos de conclusão do Curso de Teatro-Licenciatura da UFPel, onde discentes que participaram do Projeto de Extensão e da pesquisa, discorrem sobre as possibilidades formativas e autoformativas do Teatro do Oprimido
TRANSVERSALIDADES PICTÓRICAS
Authors: Martines Michele , Gomes Peres Vieira Karine
Published: March 2024

Este texto se refere a Exposição que ocorreu na Galeria de Arte Loide Schwambach da FUNDARTE, no período de dezembro de 2023 a março de 2024.
Profiling and In Silico Study of Carica papaya Extract on Appetite Regulation
Authors: Isnaini Isnaini , Setyohadi Dwi , Wahyuni Wahyuni , Riyani Risma Yulfa , 'Ibadurrahman Khansa Khafiyya , Putra Andifa Anugerah
Published: March 2024

Carica papaya is one of the plants known to increase appetite. 15% papaya leaf solution can increase appetite, but if given in 20% solution there is a weight loss effect. Papaya leaves contain papain, carpaine and various other compounds. The mechanisms that affect appetite regulation involve ghrelin, leptin, ARC, IL-1β and NPY. This study aims to determine the compound profile contained in papaya leaf extract and its effect on appetite regulation that has been analyzed with in silico methods. The method of determining the profiling of papaya leaf extract compounds using UPLC / MS and analyzed using watermaslinx, in silico analysis used molecular docking methods using PatchDock. The results of this study are the most compounds found in papaya leaf extract (Carica papaya) is carpaine with a concentration of 50.33%. then, carpaine compounds will be analyzed using in silico method to see its effect on appetite regulation. The results of in silico analysis showed that carpaine has a strong potential to interact with NPY, IL-1 Beta, and Leptin, forming a stable complex. The strongest bond occurs between carpaine and leptin, so it can be predicted that papaya leaf extract, especially carpaine, causes a feeling of fullness.
Keywords: Carpaine; leptin, ghrelin, molecular docking, appetite
Development of Inclusion Through Minority-Conscious Tourism in The Madura Religious Tourism Area
Authors: Prastiwi Merlia Indah , Wardhana Indra Jaya Kusuma
Published: March 2024

In carrying out sustainable development, paying attention to many aspects is necessary. This article explores the aspect of justice for the entire community, which is one of the characteristics of religious tourism branding, which can provide access to the entire community to feel comfortable and safe when traveling and create significant growth in the creative economy of the surrounding community. Madura is generally known as a religious area that emphasizes religious values. In religious values, God never differentiates between his people. The research used a qualitative approach with the interpretive method where informants experienced an in-depth interview. The research finding described that in its development, Madura religious tourism should pay attention not only to economic aspects but also to the involvement of social justice in providing opportunities for people with disabilities to access the religious facilities and religious tourism they have. Together with the tourism department, researchers are trying to provide suggestions and strategies for the sustainability of religious tourism development that prioritizes aspects of religious branding and justice for every congregation. With increasing attention to the rights of people with disabilities in religious tourism, the image and branding will increase to attract the wider community to increasingly visit tourism in Madura in general and religious tourism in Sumenep in particular. Development focusing more on the tourism sector and the creative economy should not marginalize people with disabilities as part of the development object. Therefore, inclusion-friendly tourism development needs to be an input for related agencies and local governments to uphold aspects of social justice among fellow humans.

Keywords: Inclusion development, Madura, Minority-conscious tourism, Religious tourism
Zillennial Perceptions of Sharia Governance Implementation and Its Implications on the Reputation, Trust, and Loyalty of Islamic Banks
Authors: Maysyaroh Siti , Rusydiana Aam Slamet , Febriani Dewi
Published: March 2024

ABSTRACT
This study aims to analyze zillennial perceptions of the implementation of sharia governance and its implications for the reputation, trust and loyalty of Islamic banks. This research is quantitative research using primary data. The object of this research is zillennial customers of Bank Syariah Indonesia with a sample size of 107 respondents using purpose sampling technique. The analysis method used is Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results found that the influence of sharia governance significantly and positively contributed to improving the reputation, trust and loyalty of Islamic banks. Then, the reputation of Islamic banks increases customer trust and customer trust increases customer loyalty to Islamic banks. Finally, customer trust increases customer loyalty to Islamic banks. Therefore, it is necessary for Islamic banks to be able to implement sharia governance properly, in order to increase the reputation, trust and loyalty of Islamic banks. Future research can explore more deeply related to the variables of this study, where further research can use or add other variables that are also related and use other more comprehensive analysis methods.
Keywords: Sharia Governance, Reputation, Trust, Loyalty, Islamic Banks, Zillennials
 
 
ABSTRAK
                Penelitian ini bertujuan untuk menganalisis persepsi zillenial terhadap implementasi syariah governance serta implikasinya terhadap reputasi, kepercayaan dan loyalitas bank syariah. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer. Metode analisis yang digunakan adalah Structural Equation Modeling-Partial Least Squares (SEM-PLS). Hasil penelitian menemukan bahwa pengaruh sharia governance secara signifikan dan positif berkontribusi dalam meningkatkan reputasi, kepercayaan dan loyalitas bank syariah. Kemudian, reputasi bank syariah meningkatkan kepercayaan nasabah dan kepercayaan nasabah meningkatkan loyalitas nasabah terhadap bank syariah. Terakhir, kepercayaan nasabah meningkatkan loyalitas nasabah terhadap bank syariah. Maka dari itu, perlu bagi pihak Bank Syariah untuk dapat mengimplementasikan sharia governance secara baik, guna meningkatkan reputasi, kepercayaam dan loyalitas bank syariah. Penelitian selanjutnya dapat mengeksplorasi lebih dalam terkait dengan variabel penelitian ini, dimana penelitian selanjutnya dapat menggunakan atau menambahkan variabel lain yang juga berhubungan serta menggunakan metode analisis lain yang lebih komprehensif.
Kata Kunci: Sharia Governance, Reputasi, Kepercayaan, loyalitas, Bank Syariah, Zillenial
Uma breve história sobre o tanque natural fossilífero Jirau 01 - Vale da Megafauna de Itapipoca (CE)
Authors: Waldherr Felipe Rodrigues , Silva Telma Mendes da , Ximenes Celso Lira , Araújo-Júnior Hermínio Ismael de , Rodrigues Sérgio Wilians de Oliveira
Published: March 2024

O tanque natural fossilífero Jirau 01, localizado no município de Itapipoca (CE), desponta como uma das principais referências em pesquisas geocientíficas sobre o preenchimento de depósitos quaternários no Semiárido do Brasil. Embora muito já tenha sido esclarecido em relação à camada fossilífera, é interessante destacar que o depósito de tanque corresponde a uma pequena fração da complexa história geomorfológica desta depressão natural. No presente trabalho, buscou-se a elaboração de um modelo evolutivo do tanque Jirau 01, sendo apresentado através de bloco-diagramas as distintas fases ou estágios de desenvolvimento do tanque fossilífero. O modelo baseou-se na reunião de dados obtidos em campo, tais como avaliação da morfologia interna da depressão; análise do preenchimento sedimentar do depósito de tanque; e da análise integrada entre lineamentos estruturais extraídos de imagens de alta resolução e modelos digitais de elevação, ambos adquiridos por Remotely Piloted Aircraft (RPA). Desse modo, a sequência evolutiva constitui um ensaio no que se refere a reconstituição dos processos geológico-geomorfológicos, tendo em vista os condicionantes geoambientais, que atuaram na origem e na conformação do tanque natural fossilífero Jirau 01, no Vale da Megafauna de Itapipoca, durante o Quaternário.
Synthesis and Inhibitory Activity Evaluation of N-butyl-3(4-hydroxyphenyl)acrylamide Against Receptor Tyrosine Kinases (R.T.K.s)
Authors: Hmuddin Amiruddin
Published: March 2024

Cinnamic acid amide derivatives play an essential role as anticancer agents because of their excellent inhibitory activity against tyrosine kinases. Tyrosine kinases are enzymes that are directly involved in the development of cancer cells. Therefore, to develop a new class of inhibitors, the amide derivative of cinnamic acid has been synthesized from p-coumaric acid to give N-butyl-3-(4-hydroxyphenyl)acrylamide (5). The synthesis stages include acetylation, chlorination, amidation, and deacetylation. The products were characterized by T.L.C. test, melting point determination, FT-IR, 13C-NMR, and 1H-NMR spectroscopy. The inhibitory activity of compound 5 was evaluated against the eight receptor tyrosine kinases (R.T.K.s) using the bioluminescent A.D.P. detection method. The results showed that compound 5 was obtained as a white crystalline solid with a melting point a 140-142°C and 95.45% yield. Of the eight R.T.K.s used, compound 5 only showed feeble inhibitory activity against the three R.T.K.s, namely c-MER, FLT1, and F.M.S., with inhibition percentages are lower than erlotinib. Thus, compound 5 has no potential as a tyrosine kinase enzyme inhibitor.
Chemical Assessment of Crop Producing Soil: A Study in Tangail Sadar, Bangladesh
Authors: Muliadi Muliadi , Afrin Rezuana , Gazi Sydur Rahman , Md. Hossain Khan Abu Abdulla Al-Mamun , Mamun Shamim Al
Published: March 2024

Soil is a heterogeneous body and varies in characteristics. Different soils have different requirements for fertilizers, liming, and irrigation and tillage practices depending on the physical and chemical characteristics of soils. The study was conducted to investigate the soil chemical properties of four agricultural areas (Sakrail, Santosh, Porabari and Charabari) of Tangail Sadar, Bangladesh. The values of pH, EC, TOC, total N, K, Ca, Mg and Zn ranged 6.40- 7.85, 0 dsm-1, 0.61- 1.47%, 0.05- 0.131%, 0.11- 0.18 meq/100g, 7.46- 11.26 meq/100g, 2.57- 2.78 meq/100g and 0.78- 1.30 µg/g, respectively. The highest pH level was found in Charabari area indicating almost neutral condition. The highest TOC, total N, Ca and Mg were found in Sakrail area indicating nutrient rich soil in this area. The value of K was highest in Santosh and Charabari areas and Zn level was highest in Santosh area. Significant positive correlations were found between TOC and total N in Santosh area, total N and TOC in Porabari area, Ca and TOC in Charabari area and significant negative correlations were found between Zn and Ca in Porabari area, pH and TOC, pH and Ca and pH and total N in Charabari area. Most of the nutrients were found higher in Santosh and Sakrail areas. So the crop production levels of Porabari and Charabari areas may be hampered due to lack of the essential nutrients.
Quality Test of Corn Flour from Pulut Corn Cob Waste ( Zea mays ceratina. L) by Fermentation
Authors: Mirna Mirnawati
Published: March 2024

Pulut type corn or waxy corn has been developed in several areas in South Sulawesi. From year to year, the productivity of corn pulut has increased, this also shows that agricultural waste production has also increased. The agricultural waste produced by corn cobs. The purpose of this study was to determine the processing of corncob waste into cornflour and to determine the characterization of the quality of cornflour, especially microbial contamination based on SNI standards. Methods: water content using a gravimetric method, ash content using a gravimetric method, microbial contamination test using ALT method of 25-250 colonies/gram counted, and analysis of mold and E. coli bacteria. The results showed that the ash content was 0.0766%, 17.49 % moisture content, 17.49% protein content, ALT 1.9 x 106, mold analysis of 10,4 x 102 colonies/gram, and analysis of E. coli bacteria amounting to 8,1 APM / g and Bacillus cereus with a resistance value of <1.0 x 102coloni/g (negative value) indicates that it does not meet the SNI standard.
Pharmacology Analysis of The Active Compound of Makassar Fruit (Brucea Javanica) as Antidiabetic Via Bioinformatics Approach
Authors: Arwansyah Arwansyah , Sangkota Vivi Dia A , Ahmar Dewi Satria , Magfirah Magfirah , Sirajuddin Karina Nadya , Restafara Adwi , Arif Abdur Rahman
Published: March 2024

Diabetes is one of the emergency diseases worldwide due to the large case each year. Therefore, searching the potential treatment become crucial to treating the disease. In this research, homology modeling and molecular docking were employed to analyze the active compounds of Makassar fruit (Brucea javanica) as antidiabetic. Alpha glucosidase (AG) is used as a target, and the ligands are javanicin and javanicisode B, both active molecules of Brucea javanica. According to molecular docking results, all ligands have the potential to bind to the receptor because of their negative energy scores. Also, javanicin has higher binding energy (-8.0 kcal/mol) than the control (-5.7 kcal/mol). Furthermore, hydrogen bonds and hydrophobic interactions allow these two active chemicals to attach to an important location on AG. Thus, our finding implied that two active compounds of Brucea Javanica could be inhibitors for the receptor, and javanicin may become a promising drug against diabetes.
Phytochemical Profile and Acute Toxicity of Meistera aculeata (Roxb). Skornick. & M.F. Newman Fruits (Zingiberaceae)
Authors: Hendrisno Hendrisno , Megawati Megawati , Agusriyadin Agusriyadin , Carla Wulandari Sabandar
Published: March 2024

Meistera aculeata (Roxb). Skornick. & M.F. Newman belongs to the ginger family (Zingiberaceae) and locally known as ‘Susube’ by natives of Konawe district of Southeast Sulawesi. M. aculeata is an endemic plant and its fruit has been consumed by the locals. Until today, study on chemistry and biological activity aspects of M. aculeata has yet investigated. Hence, this research aimed to identify phytochemical contents and acute toxicity of M. aculeata fruits extracted using ethanol as the solvent. Phytochemical screening showed the accumulation of alkaloids, tannins, flavonoids, terpenoids, and saponins in the ethanol extract of M. aculeata fruits. Meanwhile, the Brine Shrimp Lethality Test (BSLT) revealed that ethanol extract of M. aculeata fruits has a weak acute toxicity (LC50 683,9 ppm) when compared with potassium dichromate as the positive control of the assay (LC50 8,3 ppm). The study concluded that M. aculeata fruits could be used in the development of drugs from natural sources.
PENERAPAN MODEL ARGUMENT DRIVEN INQUIRY (ADI) BERBANTUAN E-LEARNING UNTUK MENINGKATKAN KEMAMPUAN BERPIKIR KRITIS PESERTA DIDIK SMK
Authors: Puteri Nabella Visi Diana , Sumaryati Sri , Jaryanto Jaryanto
Published: March 2024

Abstract

This research was aimed to obtain empirical evidence regarding the application of Argument Driven Inquiry (ADI) assisted by e-learning to improve critical thinking skills of students of Vocational High School class X AKL 2. This research is a classroom action research (CAR). The subjects of this research were 34 students. Data collection techniques used were tests, observations, and documentation. Data validity test used were content validity and triangulation method. Data analysis techniques used were qualitative data analysis and quantitative data analysis. This research was conducted in two cycles consisting of planning, implementation, observation, reflection. The results showed that the application of Argument Driven Inquiry assisted by e-learning can improve critical thinking skills. Increased critical thinking skills can be seen from the percentage of students who scored above 71,5. In the first cycle, only 19 students or by 55.99% who got score above ≥ 71,5. In the second cycle the number of students who got score of ≥ 71,5 increased to 28 students or by 82.35%.

Keywords: Argument Driven Inquiry, E-Learning, Critical Thinking Skills.

 

Abstrak

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai penerapan model pembelajaran Argument Driven Inquiry (ADI) berbantuan e-learning untuk meningkatkan kemampuan berpikir kritis peserta didik SMK kelas X AKL 2. Penelitian ini merupakan penelitian tindakan kelas (PTK). Subjek penelitian ini adalah 34 peserta didik. Teknik pengumpulan data yang digunakan adalah tes, observasi dan dokumentasi. Uji validitas data yang digunakan adalah validitas isi dan triangulasi metode. Teknik analisis data yang digunakan adalah analisis data kualitatif dan analisis data kuantitatif. Penelitian ini dilaksanakan dalam dua siklus yang terdiri dari perencanaan, pelaksanaan, observasi dan refleksi. Hasil penelitian menunjukkan bahwa penerapan model pembelajaran Argument Driven Inquiry berbantuan e-learning dapat meningkatkan kemampuan berpikir kritis. Peningkatan kemampuan berpikir kritis terlihat dari persentase jumlah peserta didik yang memperoleh nilai diatas 71,5. Pada siklus I terdapat 19 peserta didik atau sebesar 55,99% yang mendapat nilai ≥ 71,5. Pada siklus II jumlah peserta didik yang memperoleh nilai ≥ 71,5 meningkat menjadi 28 peserta didik atau sebesar 82,35%.

Kata kunci: Argument Driven Inquiry, E-Learning, Kemampuan Berpikir Kritis.

 
PENGARUH MODEL CORE BERBANTUAN MEDIA MIND MAPPING TERHADAP KEMAMPUAN BERPIKIR KRITIS SISWA PADA PEMBEAJARAN AKUNTANSI
Authors: Septianita Ismiati , Siswandari Siswandari , Hamidi Nurhasan
Published: March 2024

ABSTRACT

The aim of research to examine the effect of CORE model assisted with mind mapping media on students’ critical thinking skill in productive accounting learning. This type of research is a quasi experimental with nonequivalent control group design. The population of this research is all of the students in Grade X of Financial Accounting and Institutions Program of Vocational High School. The samples in this study was the students in Grade X of Financial Accounting and Institutions Program 1 as experimental class and Grade X of Financial Accounting and Institutions Program 2 as control class using cluster random sampling technique. The data of the research were collected through test and observation. The data of the research were analyzed by using the independent sample T-test. The results of study concluded that CORE model assisted with mind mapping media has effected on students’ critical thinking skill in productive accounting learning. This is evidenced by the results of the Independent Sample T-Test that obtained t = 2,132 and and a significance level of 0.037.

 

Keywords: CORE Model, mind mapping, critical thinking skill

 

ABSTRAK

Penelitian ini bertujuan untuk mengkaji pengaruh model CORE berbantu media mind mapping terhadap kemampuan berpikir kritis siswa Sekolah Menengah Kejuruan (SMK) pada pembelajaran produktif akuntansi. Jenis penelitian ini yaitu quasi experimental dengan model Nonequivalent Control Group Design. Populasi penelitian ini yaitu seluruh siswa kelas X Akuntansi Keuangan dan Lembaga di SMK. Sampel dalam penelitian ini yaitu siswa kelas X Akuntansi Keuangan dan Lembaga 1 sebagai kelas eksperimen dan siswa kelas X Akuntansi Keuangan dan Lembaga 2 sebagai kelas kontrol dengan teknik pengambilan sampel cluster random sampling. Teknik pengumpulan data dilakukan dengan menggunakan tes dan observasi. Uji validitas menggunakan validitas isi. Analisis data menggunakan Independent Sample T-Test. Hasil penelitian menyimpulkan bahwa penerapan model CORE berbantuan media mind mapping berpengaruh terhadap kemampuan berpikir kritis siswa SMK pada pembelajaran produktif akuntansi. Hal ini dibuktikan melalui hasil Independent Sample T-Test diperoleh thitung = 2,132 dan tingkat signifikansi sebesar 0,037.

 

Kata Kunci: model CORE, mind mapping, kemampuan berpikir kritis

 
PENERAPAN MODEL PEMBELAJARAN ARIAS BERBANTUAN MEDIA QUIZIZZ UNTUK MENINGKATKAN MOTIVASI BELAJAR APLIKASI PENGOLAH ANGKA
Authors: Damayanti Astina , Siswandari Siswandari , Hamidi Nurhasan
Published: March 2024

Abstract

The aim of this study is to improve motivation of learning spreadsheet through the application of the Assurance, Relevance, Interest, Assessment, Satisfaction (ARIAS) learning model assisted by Quizizz media on students of SMK. This study is classroom action research. The subjects of this study were students of class X Accounting at SMK, including 36 students. The data collection technique used in this study was observation, documentation, and questionnaires. Content validity is used to test the validity of the resulting data. The data analysis technique used in this study was qualitative and quantitative descriptive analysis techniques. This study was conducted in two cycles consisting of planning, implementing, observing, and reflecting. The results showed that the application of the ARIAS learning model assisted by the Quizizz media could increase the spreadsheets’ learning motivation of grade X Accounting students at SMK. Increased motivation to learn occurs in each indicator. Increased motivation to learn occurs in each indicator. The average score of students' learning motivation increased by 55 points (from 64 to 119) in the cycle II. This increase is statistically significant with t count 28.848> t table 2.030 (p-value = 0.000) at α = 0.05.

 

Keyword: Learning Motivation, ARIAS (Assurance, Relevance, Interest, Assessment, Satisfaction), Quizizz.

Abstrak

Tujuan penelitian ini untuk meningkatkan motivasi belajar aplikasi pengolah angka melalui penerapan model pembelajaran Assurance, Relevance, Interest, Assessment, Satisfaction (ARIAS) berbantuan media Quizizz pada siswa SMK. Penelitian ini merupakan penelitian tindakan kelas. Subjek dari penelitian ini adalah siswa kelas X Akuntansi di SMK yang berjumlah 36 siswa. Teknik pengumpulan data yang digunakan adalah teknik observasi, dokumentasi, dan angket. Validitas isi digunakan untuk menguji validitas data yang dihasilkan. Teknik analisis data menggunakan teknik analisis deskriptif kualitatif dan kuantitatif. Penelitian dilaksanakan dalam dua siklus yang terdiri dari perencanaan, pelaksanaan, observasi, dan refleksi . Hasil penelitian menunjukkan bahwa penerapan model pembelajaran ARIAS berbantuan media Quizizz dapat meningkatkan motivasi belajar aplikasi pengolah angka siswa kelas X Akuntansi di SMK. Peningkatan motivasi belajar terjadi pada tiap indikator. Rata-rata skor motivasi belajar siswa meningkat 55 poin (dari 64 menjadi 119) pada siklus II . Peningkatan ini signifikan secara statistik dengan t hitung 28,848 > t table 2,030 (p-value = 0,000) pada α= 0,05.

 

Kata kunci: Motivasi Belajar, ARIAS (Assurance, Relevance, Interest, Assessment, Satisfaction), Quizizz.

 
HUBUNGAN ANTARA LITERASI INFORMASI DAN PARTISIPASI PADA MGMP DENGAN KOMPETENSI PROFESIONAL GURU DI KABUPATEN SUKOHARJO
Authors: Puspitasari Septiana , Santoso Sigit , Susanti Asri Diah
Published: March 2024

ABSTRACT

The aim of this study was to determine the relationship between information literacy and participation in MGMP with the professional competence of SMK teachers of the Sukoharjo regency. This research is descriptive quantitative. The study subjects were 180 vocational skills teachers at the Sukoharjo Regency State Vocational High School. Data collection techniques using questionnaires, interviews and documentation. The data analysis technique used descriptive statistical analysis and inferential statistics. The results showed that information literacy was partially positively related to the professional competence of SMK teachers of the Sukoharjo regency. This variable has a correlation coefficient of 0.378 in the low category and a significance value of 0.000. The results also showed that participation in MGMP was partially positively related to the professional competence of teachers, the correlation coefficient value of 0.803 which was classified as very strong and the significance value was 0.000. Information literacy and participation in MGMP have a significant positive correlation simultaneously with the professional competence of SMK teachers of the Sukoharjo regency. This means that to support professional competence it is necessary to master information literacy and participate in MGMP.

Keywords: Information literacy, participation in MGMP, professional competence of teachers.

 

ABSTRAK

Tujuan penelitian ini adalah mengetahui adanya hubungan antara literasi informasi dan partisipasi pada MGMP dengan kompetensi profesional guru SMK di Kabupaten Sukoharjo.  Penelitian ini merupakan penelitian deskriptif kuantitatif. Subjek penelitian adalah 180 guru kompetensi keahlian SMK Negeri Kabupaten Sukoharjo. Teknik pengumpulan data menggunakan angket, wawancara, dan dokumentasi. Teknik analisis data menggunakan analisis statistik deskriptif dan statistik inferensial. Hasil penelitian menunjukkan bahwa literasi informasi secara parsial berhubungan positif dengan kompetensi profesional guru SMK Di Kabupaten Sukoharjo. Pada variabel ini memiliki nilai koefisiensi korelasi sebesar 0,378 masuk kategori rendah dan nilai siginifikansi 0,000. Hasil penelitian juga menunjukkan bahwa partisipasi pada MGMP secara parsial berhubungan positif dengan kompetensi profesional guru nilai koefisian korelasi 0,803 yang masuk kategori sangat kuat dan nilai signifikansi 0,000. Literasi informasi dan partisipasi pada MGMP berhubungan positif siginifikan secara simultan dengan kompetensi profesional guru SMK di Kabupaten Sukoharjo. Hal tersebut mengartikan bahwa untuk menunjang kompetensi profesional perlu menguasai literasi informasi dan berpartisipasi pada MGMP.

 

Kata kunci: Literasi informasi, partisipasi pada MGMP, kompetensi profesional guru
PENGARUH PERSEPSI SISWA TENTANG KETERAMPILAN MENGAJAR GURU, KEMANDIRIAN BELAJAR, DAN LINGKUNGAN TEMAN SEBAYA TERHADAP MOTIVASI BELAJAR AKUNTANSI SISWA SMK NEGERI X SURAKARTA
Authors: Kristanto Kristanto , Santoso Sigit , Ivada Elvia
Published: March 2024

Abstract

This research aims to examine the impacts of 1) student’s perception about teacher’s teaching competence on accounting motivation learning; 2) learning independence on accounting motivation learning; 3) peer environment on accounting motivation learning; and 4) student’s perception about teacher’s teaching competence, learning independence, and peer environment together on accounting motivation learning in SMK Negeri X Surakarta. The method of this research is descriptive quantitative with ex post facto approach. The sample in this study were 141 students of Accounting and Institution Finance in SMK Negeri X Surakarta. The data were collected using questionnaires. Instrument validity was proven using Product Moment Correlation. The data were analyzed by using inferential statistics analyze method. The result showed that 1) there was an impact of student’s perception about teacher’s teaching competence on accounting motivation learning; 2) there was an impact of learning independence on accounting motivation learning; 3) there was an impact of peer environment on accounting motivation learning; and 4) there was an impact of student’s perception about teacher’s teaching competence, learning independence, and peer environment together on accounting motivation learning.

 

Keywords: teacher;’s teaching competence, learning independence, peer environment, motivation learning

Abstrak

Tujuan penelitan adalah menguji pengaruh 1) persepsi siswa tentang keterampilan mengajar guru terhadap motivasi belajar akuntansi; 2) kemandirian belajar terhadap motivasi belajar akuntansi; 3) lingkungan teman sebaya terhadap motivasi belajar akuntansi; dan 4) persepsi siswa tentang keterampilan mengajar guru, kemandirian belajar, dan lingkungan teman sebaya secara bersama-sama terhadap motivasi belajar akuntansi siswa SMK Negeri X Surakarta. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan pendekatan ex post facto. Subjek penelitian adalah 141 siswa Program Keahlian Akuntansi dan Keuangan Lembaga SMK Negeri X Surakarta. Teknik pengumpulan data adalah dengan kuesioner. Validitas instrumen dibuktikan dengan rumus korelasi Product Moment. Analisis data menggunakan teknik analisis statistik inferensial. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh signifikan antara 1) persepsi siswa tentang keterampilan mengajar guru terhadap motivasi belajar akuntansi; 2) kemandirian belajar terhadap motivasi belajar akuntansi; 3) lingkungan teman sebaya terhadap motivasi belajar akuntansi; dan 4) persepsi siswa tentang keterampilan mengajar guru, kemandirian belajar, dan lingkungan teman sebaya secara bersama-sama terhadap motivasi belajar akuntansi.

 

Kata kunci: keterampilan mengajar guru, kemandirian belajar, teman sebaya, motivasi belajar

 
UPAYA MENINGKATKAN KEAKTIFAN SISWA MELALUI MODEL FLIPPED CLASSROOM DENGAN MEDIA VIDEO POWTOON KELAS XI AKUNTANSI DAN KEUANGAN LEMBAGA PADA MATA PELAJARAN AKUNTANSI LEMBAGA SMK SURAKARTA
Authors: Elfiyanti Dinda Risna , Santoso Sigit , Ivada Elvia
Published: March 2024

ABSTRACT The purpose of this study is to improve the activities of class XI Accounting and Finance Institute students in the institutional accounting practice subjects at one of the Surakarta Vocational High School. This study is a class action study. The study lasted two cycles. Each cycle consists of two encounters and includes four components: preparation, action, reflection, and observation. Data analysis techniques include data collection, data reduction, data presentation, and inference. Data collection techniques use observation, interview, retrieval, and documentation. Research data validity techniques use source triangulation. Based on the results of the action, it can be seen that a flipped classroom learning model with video media powtoon can increase student activity in cycle I and cycle II. In the pre-class, the average percentage of student activity was 36.92%. After using a flipped classroom learning model with video media powtoon in Cycle I, student activity amounted to 48.78%. In cycle II student th averagee activity with a percentage of 79.32%. Based on the above data, it can be inferred that the flipped classroom learning model with video media powtoon can improve the activities of class XI students in the Accounting Practice subject of Surakarta Vocational High School.

Keywords: Activities, Flipped Classroom, Powtoon Video.

ABSTRAK Tujuan dari penelitian ini adalah untuk meningkatkan keaktifan siswa kelas XI Akuntansi dan Keuangan Lembaga pada mata pelajaran praktikum akuntansi lembaga di salah satu Sekolah Menengah Kejuruan Surakarta. Penelitian ini merupakan penelitian tindakan kelas. Penelitian ini berlangsung dua siklus. Masing – masing siklus terdiri dari 2 pertemuan dan meliputi empat komponen: persiapan, tindakan, refleksi, dan observasi. Tenik analisis data berupa pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Teknik pengumpulan data menggunakan observasi, wawancara, angket dan dokumentasi. Teknik validitas data penelitian menggunakan triangulasi sumber. Berdasarkan hasil tindakan, dapat diketahui bahwa model pembelajaran flipped classroom dengan media video powtoon dapat meningkatkan keaktifan siswa pada siklus I dan siklus II. Pada prasiklus persentase rata – rata keaktifan 36,92%. setelah menggunakan model pembelajaran flipped classroom dengan media video powtoon pada Siklus I, keaktifan siswa sebesar 48,78%. Pada siklus II rata – rata keaktifan dengan persentase 79,32%. Berdasarkan data di atas dapat disimpulkan bahwa model pembelajaran flipped classroom dengan media video powtoon dapat meningkatkan keaktifan siswa kelas XI Akuntansi Lembaga Keuangan pada mata pelajaran Praktikum Akuntansi Lembaga di salah satu Sekolah Menengah Kejuruan Surakarta.

Kata Kunci: Keaktifan, Flipped Classroom, Video Powtoon.