bluuebunny/crossref_metadata_2025 huggingface dataset:
Tax Aggressiveness in Indonesia: Insights From CSR, Financial Dynamics, and Governance
Authors:   Department of Accounting, Faculty of Economic and Business, Universitas Airlangga, Arsalan Khan Muhammad , Tjaraka Heru ,   Department of Accounting, Faculty of Economic and Business, Universitas Airlangga
Published: May 2024

This study explores the impact of CSR, leverage, profitability, and independent commissioners on tax aggressiveness in 45 food and beverage companies on the Indonesian Stock Exchange from 2013 to 2017. The analysis, using multiple linear regression in SPSS, revealed that CSR positively influence tax aggressiveness, while independent commissioners have a negative influence. However, neither profitability nor leverage significantly influences tax aggressiveness. We conducted a sensitivity analysis using different proxy variable for dependent variable and found that CSR and independent commissioner remain significant in both the ETR and BTD models for tax aggressiveness. However, the significance of profitability and leverage differed between the two models. In the ETR model, neither profitability nor leverage was significant. In contrast, in the BTD model, profitability was significant, but leverage was not. Our findings reinforce the importance of CSR, profitability, leverage, and independent commissioners in explaining tax aggressiveness. The study provides insight into the need for regulators to reduce tax aggressiveness by companies.
Determinants of the Quality of Internal Supervision with Auditor Motivation as Moderation Variables on PTN BLU Indonesia
Authors:   Faculty of Economics and Business, University of North Sumatra, Medan, Rahayu Riska , Muda Iskandar ,   Faculty of Economics and Business, University of North Sumatra, Medan, Yahya Idhar ,   Faculty of Economics and Business, University of North Sumatra, Medan
Published: May 2024

Internal supervision in state universities is not optimal, as evidenced by the increasing number of corruption cases in recent years. This research aims to examine and analyze the impact of various factors such as the involvement of the person in charge of SPI, role conflict, synergy between internal and external auditors, and auditor motivation on the quality of internal supervision. This research uses quantitative descriptive methods. The research sample was comprised of 102 SPI auditors at Public Service Agency State Universities (PTN BLU) in Indonesia. Data collection was carried out through distributing questionnaires and data analysis was carried out using the SmartPLS application. Research findings show that role conflict and synergy between internal and external auditors significantly impact the quality of internal supervision. However, auditor motivation has little effect in strengthening or weakening the influence of the involvement of the person in charge of SPI, role conflict, and synergy between internal and external auditors on the quality of internal supervision.
Exploring the Influence of Environmental Knowledge on Solid Waste Disposal Practices among College Students at a Community College
Authors:   Opol Community College, Misamis Oriental, Philippines, D. Bation Dr. Neilson , EnP Dr. Jovertlee C. Pudan ,   Philippine Christian University, Manila, Philippines
Published: May 2024

In the pursuit of sustainable living and environmental stewardship, educational institutions play a pivotal role in shaping the attitudes and behaviours of the next generation. This research investigates the intricate influence of environmental knowledge on solid waste disposal practices among college students, specifically focusing on Opol Community College. This study aims to shed light on environmental awareness and waste management dynamics within a localized educational setting. Despite global concerns about environmental degradation, literature gaps persist regarding the influence of environmental knowledge on waste disposal practices among college students, particularly in community colleges like Opol. Existing research often overlooks the unique characteristics and challenges faced by such institutions in smaller, close-knit communities. Employing a comprehensive research design, this study integrates descriptive and causal methodologies. Through purposive random sampling, 300 students were selected to represent a broader student population. Ethical considerations were carefully adhered to throughout the study. The findings reveal a balanced representation across sex, age groups, and academic profiles. Students demonstrate moderate to high levels of environmental knowledge but show varied engagement in waste management practices. Notably, environmental knowledge significantly influences waste disposal behaviours, emphasizing the importance of bolstering environmental education. These insights highlight the need for tailored educational strategies and community initiatives to enhance waste management practices within community colleges like Opol. Bridging this knowledge gap is vital for developing effective sustainability programs and informing local policies to promote environmental conservation.
Criminal Law Policy (Penal Policy) in the Formulation of Criminal Sanctions Against Narcotics Crimes in Indonesia
Authors:   Jayabaya University, Shodiq Md , Yuwannita Lia ,   Jayabaya University
Published: May 2024

To overcome the problem of drug crimes, it is necessary to have a criminal law policy (penal policy). This policy must be concentrated on two things, the first is aimed at applicable policies, namely policies on how to apply the criminal law laws and regulations currently in force in order to deal with drug problems and the second is formulative policies or policies that lead to reform of criminal law (penal law reform) namely policies on how to formulate criminal law legislation which is also related to the concept of the new Criminal Code (KUHP), especially in the context of tackling drug crimes in the future. This research uses a descriptive analysis methodology with a normative juridical approach with secondary data sources. It is hoped that the results of this research will be able to provide answers regarding the most appropriate form of sanctions to be applied to perpetrators of drug crimes. The policy of formulating criminal sanctions according to the drug law in the future for perpetrators of drug crimes in Indonesia is in line with the general provisions contained in the National Criminal Code (KUHP) Concept and in accordance with the decision of the Constitutional Court regarding the death penalty provisions, taking into account: The death penalty is no longer a crime. principal, but as a special and alternative punishment, the death penalty can be imposed with a probationary period of ten years which, if the convict behaves commendably, can be changed to life imprisonment or 20 years g. The death penalty cannot be imposed on children who are not yet adults. The execution of the death penalty against pregnant women and someone who is mentally ill is postponed until the pregnant woman gives birth and the mentally ill convict recovers.
PEMAKNAAN PUISI PADA KUMPULAN PUISI SANGKOLAN MATA CELURIT MATA SABIT KARYA ROZ EKKI: SUATU PENDEKATAN SEMIOLOGI ROLAND BARTHES
Authors: Kamaluddin Restu Nasik
Published: May 2024

ABSTRAKTanda-tanda pada puisi dapat menyampaikan makna kepada pembaca. Setiap tanda, baik berupa, kata, frasa, dan kalimat sangat erat kaitannya dalam mengungkapkan kehidupan sosial, dan budaya yangterkandung di dalamnya, sehingga latar sosial dan budaya pada puisi akan selalu muncul ketika membaca puisi, baik itu dilandasi oleh latar sosial pembaca atau pengarang itu sendiri. Kumpulan puisi Sangkolan Mata Celurit Mata Sabit sangat dekat dengan kehidupan sosial masyarakat. Mata Celuritbercerita tentang latar sosial anak laki-laki, sedangkan Mata Sabit bercerita tentang latar sosial anak perempuan. Semiologi Roland Barthes merupakan teori tentang tanda-tanda yang dapat mengungkapan makna. Kode-kode dan pemaknaan denotasi dan konotasi ialah teori yang saya gunakan untukmelakukan penelitian ini. Dengan kedua teori tersebut jumlah kode dan pemaknaan di setipa puisi akan terungkap. Penelitian ini menggunakan metode kualitatif. Cara-cara ilmiah yang mendorong metodekualitatif dianggap sebagai multi metode sebab penelitian ini pada gilirannya mengaitkan nilai-nilai budaya pada masyarakat. Hasil dari penelitian ini kode-kode yang dominan muncul ialah kode tindakan dan simbolik. Serta makna umum pada keseluruhan puisi tentang peristiwa masa lampauyang perlahan-lahan mulai mengalami pergeseran makna. Kata kunci: Latar Sosial, Kode-Kode, Denotasi dan Konotasi, dan Puisi. ABSTRACTSigns in his poetry to deliver meaning to the reader. Every sign, whether in the form, words, phrases, and sentences is very closely related in expressing social life, and the culture contained in it, so that the social and cultural background of poetry will always appear when reading poetry, whether it is based on the social background of the reader or author itself. The collection of Sangkolan Mata Celurit Mata Sabitt poetry is very close to the social life of the community. Mata Celurit tells about the social setting of boys, while Mata Sabit tells about the social setting of girls. Roland Barthes's semiology is a theory of signs that can express meaning. The codes and the meaning of denotation and connotation are the theories that I used to do this research. With these two theories, the amount of code and meaning in every poem will be revealed. This study uses a qualitative method. Scientific ways that encourage qualitative methods are considered as multi methods because this study in turn links cultural values to the community. The results of this study are the dominant codes that appear are the action and symbolic codes. As well as the general meaning of the whole poem about past events that slowly began to disappear. Keywords: Social Background, Codes, Denotations and Connotations, and Poetry.
A materialização da política de Assistência Social: os vieses da gestão financeira
Authors: Azevedo Darana Carvalho de
Published: May 2024

Esse artigo tem como objetivo analisar as condições objetivas de materialização da política de assistência social no Brasil, sob a perspectiva da gestão financeira dos recursos públicos sociais, no período de 2015 a 2021. A extensão temporal da análise parte do ano anterior da publicação do “Novo Regime Fiscal” retratando os efeitos da nova política fiscal de acirramento dos gastos sociais. Para tanto, realiza levantamento dos dados orçamentários no sistema SIGA Brasil (que permite o acompanhamento da execução do orçamento da União), com correção dos valores a preços do Índice de Preços ao Consumidor Amplo (IPCA) do Instituto Brasileiro de Geografia e Estatística (IBGE), de dezembro de 2021. A pesquisa demonstra uma diminuição maior nos investimentos orçamentários destinado aos serviços socioassistenciais, o que compromete, até mesmo, a execução dos benefícios assistenciais.
A política social na formação curricular do serviço social brasileiro
Authors: Wellen Henrique , Rodrigues Raída Venceslau de Oliveira , Silva Ozileia Cardoso da
Published: May 2024

Objetivou-se analisar expressões centrais das diferentes abordagens sobre as políticas sociais dentro da literatura acadêmica utilizada em cursos de graduação em Serviço Social no Brasil. Para tanto, buscou-se identificar e caracterizar as principais referências teóricas sobre políticas sociais que estão presentes na formação curricular destes cursos, a partir de uma análise documental. Os resultados são apresentados com base na apreensão de três aspectos centrais: a predominância da discussão de políticas sociais em períodos curriculares; a relação da formação em políticas sociais com os núcleos de formação (da ABEPSS); e as referências bibliográficas mais utilizadas em componentes curriculares de política social mais presentes nos cursos de graduação.
Fundo Público e Desenvolvimento Regional no Brasil: elementos para debate no contexto do Novo Arcabouço Fiscal
Authors: Sampaio Daniel Pereira
Published: May 2024

Este trabalho realiza um diálogo com os textos dos professores Evilário Salvador (UnB) (2024) e Osmar Gomes de Alencar Júnior (UFDPAR) (2024) na seção Debates deste periódico, Argumentum, sobre fundo público e o novo arcabouço fiscal (NAF, lei complementar nº 200/2023). Além do diálogo em si, que trata do novo arcabouço fiscal em tempos de capitalismo em crise, são apresentados elementos que busquem relacionar com o desenvolvimento regional no Brasil, tendo em vista as elevadas disparidades existentes entre as regiões em nosso país, bem como à Política Nacional de Desenvolvimento Regional (PNDR).
Histoplasmose gastrointestinal simulando doença de Crohn em paciente imunossuprimido: relato de caso
Authors: Guimarães Araújo Caio , De Paula Maia Jarom , Biasutti Claudia , Sadovsky Esteban , Zago-Gomes Maria da Penha
Published: May 2024

Introdução: A histoplasmose é infecção fúngica causada pelo Histoplasma capsulatum. É uma doença que pode ser oportunista nos indivíduos imunossuprimidos, sendo comum a evolução para a forma disse­minada. A histoplasmose gastrointestinal é uma das apresentações mais habituais da forma disseminada, porém de difícil diagnóstico. Relato do caso: Mulher, 37 anos, sabidamente infectada pelo vírus da imu­nodeficiência humana (HIV) há 14 anos, em tratamento irregular, internada há uma semana por diarreia crônica e perda ponderal. Colonoscopia evidenciou íleíte e colite ulcerada extensa, sendo realizadas bióp­sias seriadas de íleo até reto. Endoscopia digestiva alta evidenciou pequena úlcera ativa na cárdia, além de pangastrite e bulboduodenite erosivas, locais escolhidos para biópsias. Os exames histopatológicos das biópsias evidenciaram Histoplasma spp, quando foi iniciada a anfotericina B por 14 dias, possibilitando melhora dos sintomas e alta hospitalar em uso de itraconazol oral. Conclusão: A histoplasmose gastroin­testinal é uma doença comum em imunossuprimidos, porém raramente diagnosticada, sendo o envolvi­mento do trato digestivo clinicamente detectável em três a 12% dos casos. Os métodos diagnósticos são variados, mas deve-se dar preferência aos de boa sensibilidade. É necessário estar atento aos diagnósticos diferenciais, pois muitas vezes os achados clínicos, radiológicos e endoscópicos podem mimetizar ou­tras condições clínicas. O diagnóstico equivocado pode ter resultados catastróficos, pois a histoplasmose disseminada é fatal quando o tratamento adequado não é instituído. A escolha terapêutica é baseada na gravidade da doença, sendo necessária a realização de tratamento de manutenção até que haja restauração do sistema imunológico do paciente.
Sinal ecocardiográfico da coronária anômala retroaórtica e outros métodos de imagem cardíaca: condição pouco frequente ou subdiagnosticada?
Authors: Pimentel Zamian Cotias Elisama , Thebit Bortolon Fabrício , Ventorim Costa Patrick , Luiz Torres Gomes Fernando , Brandão Gonçalves Lucas , Felipe Heimbeck Herbert
Published: May 2024

Introdução: Apesar da baixa prevalência (inferior a 1%) de coronárias anômalas na população geral, sua ocorrência pode estar associada à morte súbita. Também é diagnóstico diferencial entre causas de dor torácica. Relato do caso: Paciente do sexo feminino, 59 anos, sem comorbidades ou fatores de risco para doença coronariana aterosclerótica que se apresenta com dor torácica no pronto socorro. Durante investigação, o ecocardiograma transtorácico identificou imagem tubular hiperecogênica na janela api­cal com corte quatro câmaras. Esse achado conhecido como “RAC sign” (Retroaortic Anomalous Co­ronary Artery) é um sinal específico de coronária anômala retroaórtica. Angiotomografia de coronárias identificou trajeto retroaórtico de circunflexa, entre a aorta e os átrios, sugerindo origem anômala de circunflexa, confirmando o achado ecocardiográfico. Este trabalho tem como objetivo relatar o diagnós­tico de anomalia coronariana em uma paciente adulta pelo ecocardiograma transtorácico. Bem como, destacar a correlação entre diferentes métodos de imagem cardíaca frente a uma mesma condição, a coronária anômala. Discussão: O avanço tecnológico dos métodos de imagem cardíaca vem permitindo mais qualidade na visualização das estruturas do coração, o que possibilita identificação de anomalias ou doenças até então pouco diagnosticadas. Conclusão: Dessa forma, se faz necessário conhecer essa entidade chamada coronária anômala e entender o papel de cada um dos métodos de imagem cardíaca nesse contexto, uma vez que, podem estar associadas a desfechos duros, mas também podem ser detec­tadas com grau de especificidade aceitável no ecocardiograma.
MODEL KEPEMIMPINAN GEREJA YANG PARTNERSHIP DAN INOVATIF DALAM PENGEMBANGAN ORGANISASI PERSEKUTUAN GEREJA-GEREJA PAPUA DI PAPUA BARAT
Authors: Christian Ferdinandus , Ramandei Philipus , Parinussa Sherly
Published: May 2024

Bergeraknya sebuah roda organisasi tidak lepas dari peran seorang pemimpin, namun pertanyaan pentingnya adalah model kepemimpinan seperti apa yang cocok diterapkan dalam suatu organisasi Gereja secara oikumene dalam hal ini organisasi Persekutuan Gereja-Gereja Papua di Provinsi Papua Barat. Sesungguhnya model atau gaya kepemimpinan seperti apakah yang cocok dalam pengembangan sebuah organisasi keagamaan yang kompleks dan majemuk seperti PGGP Papua Barat? Apakah   model   Kepemimpinan   yang   sudah   ada   dapat   menjawab berbagai persoalan mendasar yang dihadapi oleh organisasi PGGP Papua Barat. Kegiatan FGD mendapatkan masukan-masukan dari para peserta yang sangat antusias mengikuti kegiatan ini. Masukan-masukan tersebut sangat bermanfaatan dalam pengembangan PGGP Papua Barat kedepan. Faktor Kekuatan, Kelemahan, Peluang dan ancaman, yang disampaikan peserta FGD akan memberi masukan bagi pengurus PGGP Papua Barat. Sehingga PGGP Papua Barat dapat   melakukan strategi-strategi yang tepat dalam rangka mengembangkan organisasi dan memasuki era globalisasi yang sedang berlangsung saat ini.
PEMBINAAN KAUM PEREMPUAN GMIT SION OEPURA KUPANG SEBAGAI UPAYA MENCEGAH DAN MENGURANGI KEKERASAN PEREMPUAN
Authors: Ndeo Jeanne , Tahalele Novi Kristiani , Tagu Sunga Seli Antonia , Taneo Imelda Sara
Published: May 2024

Kekerasan terhadap perempuan, merupakan hal yang pasti terjadi dalam hidup bermasyarakat saat ini. Kekerasan ini tidak bisa ditolak karena fakta yang terlihat adalah perempuan seperti tidak memiliki kemampuan (kuasa) untuk melawan ataupun menguranginya. Salah satu faktor penyebabnya adalah stigmatisasi tentang perempuan yang harus berada di posisi kedua dalam masyarakat sehingga harus patuh dan tidak boleh berargumen masih mengakar sangat kuat. Berdasarkan hal inilah kegiatan Pengabdian kepada Masyarakat melalui seminar ini dilakukan. Tujuan dari kegiatan ini adalah membentuk dan mengubah paradigma berpikir tentang identitas dan keberadaan kaum perempuan di tengah stigmatisasi sehingga mampu dan berdaya dalam upaya perjuangan penghentian tindakan kekerasan. Metode yang digunakan dalam kegiatan ini berupa ceramah, diskusi dan curah pendapat dan presentasi. Adapun hasil kegiatan ini yaitu para perempuan di GMIT Jemaat Sion Oepura memiliki paradigma berpikir yang baru tentang perempuan secara khusus identitas dan posisinya dalam masyarakat patriarki dalam upaya mengurangi dan memutus rantai kekerasan terhadap Perempuan.
Challenges and Opportunities in Ensuring the Welfare of Livestock during Transportation in Nigeria
Authors: Adenike Mary
Published: May 2024

Purpose: The aim of the study was to examine challenges and opportunities in ensuring the welfare of livestock during transportation in Nigeria
Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries.
Findings: The study identified challenges, ranging from overcrowding and rough handling to inadequate rest and water provisions, underscore the need for comprehensive interventions to address welfare concerns effectively. Additionally, contextual factors such as regulatory variability, transporter perspectives, and geographical disparities further complicate the landscape of livestock transportation welfare.
Unique Contribution to Theory, Practice and Policy: Theory of Planned Behavior & Social Exchange Theory may be used to anchor future studies on challenges and opportunities in ensuring the welfare of livestock during transportation in Nigeria. Promote the adoption of innovative technologies, such as GPS tracking, real-time monitoring systems, and automated watering and feeding systems, to improve the welfare of livestock during transportation. Advocate for the harmonization of welfare standards and regulatory frameworks across different jurisdictions to promote consistency and accountability in livestock transportation practices.
Policies and Mechanisms for Providing Insurance and Risk Management Tools to Livestock Farmers to Protect Them against Production Risks
Authors: Waithaka Benson
Published: May 2024

Purpose: The aim of the study was to explore policies and mechanisms for providing insurance and risk management tools to livestock farmers to protect them against production risks.
Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries.
Findings: The study reveals that policies and mechanisms for providing insurance and risk management tools to livestock farmers play a crucial role in protecting them against production risks and enhancing their resilience. The study also demonstrated the effectiveness of various insurance schemes, such as index-based insurance and community-based insurance, in reducing livestock mortality rates, increasing investment in productive assets, and improving household welfare outcomes. However, challenges such as basis risk, limited outreach, and institutional barriers continue to impede the widespread adoption and effectiveness of insurance interventions.
Unique Contribution to Theory, Practice and Policy: Risk management theory & institutional theory may be used to anchor future studies on policies and mechanisms for providing insurance and risk management tools to livestock farmers to protect them against production risks. Develop tailored training programs that provide farmers with the knowledge and skills needed to assess risk, understand insurance products, and make informed decisions about risk management strategies. Policy interventions should focus on improving the design and affordability of insurance schemes, enhancing access to financial services in rural areas, and promoting regulatory frameworks that support the growth of insurance markets.
Impact of Trade Policies, Tariffs, and Sanitary and Phytosanitary Regulations on International Livestock Trade and Market Access for Livestock Producers in Brazil
Authors: Jones George
Published: May 2024

Purpose: The aim of the study was to evaluate impact of trade policies, tariffs, and sanitary and phytosanitary regulations on international livestock trade and market access for livestock producers in Brazil.
Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries.
Findings: it's evident that trade policies, including tariffs and non-tariff measures, significantly influence bilateral trade flows in livestock products. Reductions in tariffs generally lead to increased trade, while increases in tariffs have the opposite effect, demonstrating the importance of tariff liberalization for stimulating trade and enhancing market access.
Unique Contribution to Theory, Practice and Policy: Theory of comparative advantage & new trade theory may be used to anchor future studies on impact of trade policies, tariffs, and sanitary and phytosanitary regulations on international livestock trade and market access for livestock producers in Brazil. Enhance capacity-building initiatives and technical assistance programs for developing countries to improve SPS compliance and facilitate trade in livestock products, thereby promoting inclusive trade practices. Negotiate comprehensive regional trade agreements (RTAs) that address trade facilitation measures, infrastructure development, and regulatory harmonization to maximize the benefits of market integration for the livestock sector.
Analisis Kemampuan Berpikir Kreatif Matematis Siswa SMP di Bandung
Authors: Gavrila Tamariska  , Rahman Zahra Fadhila , Restika Farhany  , Aan Hasanah  , Tatang Herman
Published: May 2024

Kemampuan berpikir kreatif adalah suatu keterampilan seseorang untuk menghasilkan ide-ide inovatif dari pengetahuan yang telah diperoleh sebelumnya. Faktor yang mempengaruhi yaitu faktor internal yang mencakup aspek seperti kesadaran diri, keinginan untuk mencoba hal baru, dan motivasi internal. Di sisi lain, faktor eksternal melibatkan dukungan dari lingkungan sekitar, termasuk dukungan dari orangtua. Melalui berpikir kreatif, seseorang melibatkan proses penemuan yang dikenal sebagai insight. Penelitian ini membahas tentang kemampuan berpikir kreatif dalam matematika siswa kelas VIII pada salah satu SMPN di Bandung. Pengumpulan data dilaksanakan melalui tes tertulis sebanyak lima pertanyaan esai pada materi “Koordinat Kartesius” yang mencakup indikator kemampuan berpikir kreatif yaitu kelancaran (fluency), keluwesan (flexibility), keaslian (originality), dan elaborasi (elaboration) (Darwanto, n.d.). Pada penelitian ini terdapat satu siswa yang sangat kreatif, dua kreatif dan satu kurang kreatif. Oleh karena itu, diperlukan peningkatan kemampuan kreatif siswa agar dapat mencapai hasil belajar yang lebih maksimal.
Pengembangan E-Modul pada Kegiatan Latihan Keterampilan Manajemen Mahasiswa Tingkat Menengah
Authors: Fahmi Muhammad Risa , Atiqoh  , Karyono Hari
Published: May 2024

Tujuan dari penelitian ini adalah menghasilkan media pembelajaran berupa pengembangan E-Modul pada kegiatan LKMM-TM. Kegiatan LKMM-TM adalah salah satu kegiatan yang diselenggarakan perguruan tinggi yang memberikan pengetahuan dan pelatihan soft skill kepada mahasiswa. Kegiatan LKMM-TM ini juga menjadi salah satu program rutin yang digagas dan dilaksanakan oleh Kementerian Pendidikan, Kebudayaan, Riset dan Teknologi (Kemendikbudristek). Pengembangan e-modul LKMM-TM ini dilengkapi beberapa fitur fitur menarik sehingga memudahkan peserta untuk belajar mandiri dan menyeangkan Penelitian pada pengembangan LKMM-TM ini menggunakan metode ADDIE (Analize, Design, Development, Implementation, Evaluation). Penelitian ini juga telah melakukan serangkaian uji diantaranya: (1) uji kelayakan produk oleh para ahli, (2) uji rekan keefektifan oleh rekan sejawat, (3) uji kepraktisan menggunakan kelas kecil dan kelas besar untuk mengukur kepraktisan dan manfaat bagi produk. Berdasarkan uji validasi para ahli, uji coba rekan sejawat, dan ujicoba kelas kecil dan besar, maka produk pengembangan e-modul pada kegiatan LKMM-TM ini dinyatakan sangat layak untuk membantu pembelajaran.
Pengembangan E-Modul Menggunakan Aplikasi Book Creator Berbasis Problem Based Learning Materi Bentuk Aljabar
Authors: Nuraini  , Hartatiana  , Wardani Ambarsari Kusuma
Published: May 2024

Development (R&D) research using research procedures using the ADDIE development model which includes five stages (Analysis, Design, Development, Implementation and Evaluation). Data collection techniques in this study used interviews, questionnaires, and tests. The subjects of the study were students of grade VII SMP N 44 Palembang. The results of this study show that valid E-Modules are seen based on the assessment of validation questionnaire sheets from validators obtained that the developed e-modules are declared very valid with a validity percentage of 88.26%. Practical E-Modules are seen based on the assessment of student response questionnaires, it is found that the e-modules developed are declared very practical with a percentage of practicality of 85.76%. An effective E-Module can be seen from the results of students' answers to the learning outcomes test with the percentage of student learning outcomes tests reaching 81.6% which is included in the very good category.
Kemampuan Pemecahan Masalah Matematis Siswa pada Materi Relasi dan Fungsi Kelas VIII pada Salah Satu SMP Negeri di Bandung
Authors: Sakinah Nyayu Indah Nur , Sari Asyifa Anggun , Septiana Ni Putu Gya Ranitya , Herman Tatang , Hasanah Aan
Published: May 2024

Satu dari sekian banyak masalah dalam belajar matematika ialah ketidakmampuan siswa dalam memecahkan masalah matematika. Dasar dari kegiatan belajar matematika adalah kemampuan memecahkan masalah. Tujuan penelitian ini ialah guna mengevaluasi penguasaan pemecahan masalah siswa kelas VIII pada salah satu SMPN di Bandung berdasarkan tahapan Polya untuk materi relasi dan fungsi. Penelitian ini menggunakan pendekatan kualitatif. Soal tes digunakan sebagai metode pengumpulan data yang berkaitan relasi dan fungsi kepada siswa, sehingga jawaban mereka dapat dievaluasi dengan menggunakan indikator kemampuan pemecahan masalah. Berdasarkan hasil penelitian diperoleh bahwa: (1) siswa menunjukkan kemampuan memecahkan masalah dengan menyatakan apa yang mereka ketahui pada soal, tetapi menunjukkan kurangnya kebiasaan menuliskan apa yang ditanyakan pada tahap memahami masalah; (2) sebagian besar siswa mampu memformulasikan variabel dan memodelkan masalah pada tahap mengembangkan rencana penyelesaian; (3) Sebagian siswa melakukan kekeliruan dalam perhitungan selama tahap pelaksanaan rencana; dan  (4) siswa cenderung membuat kesimpulan tanpa mengevaluasi kembali hasil yang mereka peroleh selama tahap memeriksa kembali. Oleh karena itu, dapat disimpulkan bahwa siswa kelas VIII pada salah satu SMPN di Bandung memiliki kemampuan pemecahan masalah yang cukup.
Perubahan Fonem pada Penderita Gangguan Berbahasa Bibir Sumbing
Authors: Dicky Irawan Windo , Siti Siti Ani Nur’aini , Erinda Erinda Adistina , Via Via Sapitri , Firliyana Firliyana , Miranda Miranda Santika
Published: May 2024

Cleft lip and palate sufferers often experience language disorders that can affect aspects of their communication. An in-depth understanding of language disorders in this age group is important to provide appropriate interventions and improve their quality of life. This study identified and analyzed language disorders in cleft lip and palate sufferers at the age of 23 years. This study uses a qualitative method. Data was collected by searching for data sources on YouTube, listening intensively and transcribing into written form, marking and noting things related to phoneme changes (dyslalia). The data analysis technique in this study is to classify data according to language disorders in cleft lip and palate sufferers, then analyzed in relation to language disorders with phoneme changes (dyslalia). The results of the research found changes, omissions and unclear pronunciation of phonemes (dyslalia) in several words spoken by cleft lip and palate sufferers.
Gaya Bahasa Pada Novel “Bara Dalam Jelaga” Karya Napermana
Authors: Eli Elisafitri , Kholidah Umi , Dessy Saputry
Published: May 2024

This study examines the language style in the novel “Bara in Jelaga” by Napermana based on Tarigan theory which divides four types of language styles, namely comparative language style, conflict language style, connection language style, and repetition language style. This study uses qualitative descriptive research method. The data source for this study is the novel “Bara in Jelaga” by Napermana. Data collection techniques use reading and note techniques. According to the results and discussion, a language style with a total of 42 quotations was found which shows language style, consisting of: 1) comparative language style, 22 quotations, including 10 parable language styles, 3 quotations in periphrasis language style, 8 personification language styles. Quotations, and pleonasm language style contains 1 quotation. 2) the conflicting language style consists of 8 quotations, including the climax language style containing 2 quotations, the hyperbole language style containing 5 quotations, and the sarcasm language style containing 1 quotation. 3) the linking language style consists of 3 quotations, including the erotic language style containing 1 quotation, the eponymous language style containing 1 quotation, and the ellipsis language style containing 1 quotation. 4) the repetition language style consists of 9 quotations, including the episcopal language style containing 3 quotations, the anaphoric language style containing 5 quotations, and the epistrophic language style containing 1 quotation.The conclusion of this research is that the novel “Bara in Jelaga” predominantly uses a comparative language style.
Internalisasi Nilai Religius dalam Novel Cinta di Ujung Sajadah Karya Asma Nadia dan Pembelajarannya di Sekolah Menengah Atas
Authors: Ratnaningsih Dewi , Widayati Sri , Ruchiyat Marina Gusnia , Aprilianti Putri
Published: May 2024

The problem in this study is the internalization of religious values ​​in Asma Nadia's novel Cinta di Ujung Sajadah and its learning in high school. The purpose of this study is to describe the religious values ​​contained in the novel Cinta di Ujung Sajadah by Asma Nadia and to describe the learning plan for the internalization of religious values ​​in high schools. The method used is descriptive with a qualitative approach. The results of the study show that there are four religious values ​​in Asma Nadia's novel Cinta di Ujung Sajadah, namely the relationship between man and God, man and himself, man and society, and man and nature. The novel Cinta di Ujung Sajadah by Asma Nadia is suitable as learning material in high schools because it meets the criteria for aspects of language, psychology, and cultural background. The teacher can internalize the religious values ​​contained in the novel to the students according to the learning steps which consist of opening, learning core, and closing.
Penggunaan Campur Kode dalam Kolom Komentar Akun Instagram @Kumparancom : Kajian Sosiolingustik
Authors: Pitri Rosa , Riansi Erwin Salpa
Published: May 2024

Abstract: Instagram is a social media tool that gives users the freedom to convey everything. Code mixing is a linguistic symptom that occurs as a result of combining two or more language elements. The purpose of this study is to describe the use of code mixing in the comments column of the Instagram account @kumparancom. This research method uses qualitative methods by describing the data that has been collected regarding the phenomena that occur and then describing them in order to provide an overview of the research conducted. The source of the data in this study is in the form of posting comments on the Instagram account @kumparancom. The technique used in analyzing the data uses the Listen and note technique. The data analysis techniques used include: 1) data reduction, 2) data presentation, and 3) data verification or drawing conclusions. The results of this study found as many as 22 in the form of the use of mixed code totaling 6 data, mixed outgoing code totaling 12 data, and mixed code mixing totaling 4 data. It can be concluded that the overall data shows the use of code mixing in the form of words and phrases.
Keywords: Code Mixing, Instagram, Kumparancom, Sosiolinguistic
Abstrak: Instagram merupakan salah satu perangkat media sosial yang memberikan kebebasan bagi para pengguna dalam menyampaikan segala sesuatu. Campur kode merupakan gelaja kebahasaan yang terjadi akibat menggabungkan dua unsur bahasa atau lebih. Tujuan dari penelitian ini untuk mendeskripsikan penggunaan campur kode dalam kolom komentar akun Instagram @kumparancom. Metode penelitian ini menggunakan metode kualitatif dengan memaparkan data-data yang telah dikumpulkan terkait fenomena yang terjadi kemudian mendeskripsikanya agar memberikan gambaran mengenai penelitian yang dilakukan. Sumber data dalam penelitian ini berupa postingan komentar pada akun Instagram @kumparancom. Teknik yang digunakan dalam menganalisis data menggunakan teknik Simak dan catat. Adapun teknik analisis data yang digunakan meliputi : 1) reduksi data, 2) penyajian data, dan 3) verifikasi data atau penarikan kesimpulan. Hasil dari penelitian ini ditemukan sebanyak 22 data berupa bentuk penggunaan campur kode kedalam berjumlah 6 data, campur kode keluar berjumlah 12 data, dan campur kode campuran berjumlah 4 data. Dapat disimpulkan secara keseluruhan data menunjukan adanya penggunaan campur kode berbentuk kata dan frasa.
Kata Kunci: Campur Kode, Instagram, Kumparancom, Sosiolinguistik
Cognitive Disorders in Post-Stroke Patients
Authors: Pratiwi Sri Hartati , Sari Eka Afrima , Mirwanti Ristina
Published: May 2024

Blood circulation disorders in post-stroke patients can cause cognitive disorders. Cognitive disorders in post-stroke patients can include memory impairment, difficulty speaking, difficulty understanding things, difficulty communicating, and mood disorders. The presence of cognitive disorders in stroke patients can worsen the patient's post-stroke condition, requiring longer treatment time. This study aimed to identify the level of cognitive disorders in post-stroke patients. This research is a descriptive study to identify dementia in post-stroke patients. The sampling technique was accidental sampling for two weeks at the Neurology Polytechnic and Stroke Clinic at one of the hospitals in Bandung, totaling 83 people. The questionnaire used in this research was the Mini-Mental State Examination (MMSE). The collected data is analyzed and presented using frequency and percentage distributions. The results of this study showed that the majority of post-stroke patients (72.3%) did not experience dementia or did not experience cognitive impairment, 15.66% experienced mild cognitive impairment, and 12.04% experienced severe cognitive impairment. From the results of this study, it can be concluded that some post-stroke patients do not experience cognitive impairment, but some post-stroke patients experience severe cognitive impairment. Cognitive impairment in stroke patients can worsen the patient's condition and increase the length of treatment time. Based on the results of this research, health workers especially nurses, are expected to be able to carry out early assessments and provide particular interventions for post-stroke patients aimed at preventing the worsening of dementia and improving the patient's cognitive abilities. The intervention can be in the form of education, psychological support, and social support in the form of counseling during rehabilitation.
К вопросу словосочетания и дискурсивных единиц в корейском языке
Authors: Азимова Амира
Published: May 2024

Изучение синтаксиса в последнее время дополняется взаимоотношением языка и мысли - область совместного исследования философии, психологии, филологии, языкознания и многих других наук. Это приводит к актуализации коммуникативного аспекта изучения языка, в частности, корейского.
USO ESPECÍFICO DA TOXINA BOTULÍNICA NO TRATAMENTO DE PARALISIA FACIAL PERIFÉRICA
Authors: Da Silva Chaves Lohanna
Published: May 2024

Esta pesquisa tem como finalidade demonstrar a importância e eficácia da aplicação da Toxina Botulínica (TBA) no tratamento para a Paralisia Facial Periférica (PFP), onde o intuito do profissional é manter o bem-estar e a assimetria facial do paciente. A TBA é cada vez mais utilizada na reabilitação desses pacientes. É evidente que o tratamento para PFP com TBA, é uma opção eficaz e segura, sendo uma excelente escolha melhorar a assimetria facial. Desde a década de 1970, a TBA tipo A, não só foi, como ainda é bastante usada para o tratamento de diversas condições que causam contrações musculares anormais ou espasmos. Na PFP, os músculos do lado normal da face se contraem, dificultando a realização de tarefas mais simples como se expressar, ou seja, falar, beber, além de causar constrangimento estético. A PFP é esteticamente inaceitável para os pacientes devido à assimetria, principalmente ao falar e sorrir. Existem efeitos psicológicos graves, uma vez em que as pessoas que sofrem deste problema não têm confiança em si para realizar muitas atividades cotidianas em público, como aparecer em fotografias.
Practice of Low-Cost River Training Works on the Bank of Mohana River in Kailari Rural Municipality, Nepal
Authors: Shah Sanjay , Mishra A. K. , Aithal P. S.
Published: May 2024

Purpose: Kailali, the district that lies in the Far-west of Nepal witness the sever flood and the damage caused by it annually. This study helped us to assess the practice and impact of low-cost River training works in Mohana River of Kailari Rural Municipality to prevent flood control.
Design/Methodology/Approach: The study was conducted during the period from March 2022 to May 2023. Field observation, in-depth interview, focus group discussion and questionnaire survey were the major tool applied for the investigation.
Findings/Results: The major effect related to river encroachment was land inundation. Further, it was seen that the local people preferred the low-cost river protection works done by utilizing local resources such as bamboo. They believe this technology is easy to execute, cheaper and can be constructed quickly during the time of emergency. During study it was also found that there are government and other non-government agencies supporting to these low-cost techniques for riverbank protections.
Originality/Value: The study would like to suggest that the low-cost river protection works should be identified by the government at different level and promote these kinds of nature-based technologies that use local resources.
Paper Type: Causal-comparative Research
Simultaneous Extraction and Decaffeination Process Optimization of Green Coffee Bean-Based Beverages Using Response Surface Methodology
Authors: Nugrahini Nur Ida Panca , Wardani Agustin Krisna , Martati Erryana , Saifur Rohman Mohammad
Published: May 2024

Coffee is a popular drink worldwide, but some people cannot consume it due to its high caffeine content. However, it contains chlorogenic acid, which benefits the human body. To reduce the caffeine content and maintain phenolic compounds, especially chlorogenic acid and its derivatives in green coffee beans, a simultaneous extraction and decaffeination method using hot water was used. Box Behnken Design-Response Surface Methodology was used in this study to determine the optimum simultaneous extraction and decaffeination process for obtaining minimum caffeine and maximum phenolic and antioxidant activity (IC50) of the decaffeinated green coffee bean powder. The Design Expert software was used to analyze and optimize process parameters. Analysis of Variance (ANOVA) test was conducted to identify significant parameters. Three independent parameters were used, i.e., extraction time (10 to 30 min), decaffeination time (6 to 10 h), and decaffeination temperature (60 to 80 °C), to observe the 3 responses (caffeine content, phenolic content, and IC50). The result revealed that the extraction and decaffeination parameters affected green coffee bean powder-based beverages’ caffeine content, total phenolic, and IC50. The lowest caffeine, the highest phenolic, and IC50 were predicted at an extraction time of 10 min, decaffeination time of 8.05 h, and decaffeination temperature of 60 °C with a caffeine content of 1.53 %, total phenolic content of 46.81 mg GAE/g, and IC50 of 29.45 ppm, respectively. The verification showed no significant difference with model predictions at a confidence interval of 5 % based on paired t-tests.
HIGHLIGHTS

The simultaneous extraction and decaffeination process using hot water successfully produces green coffee bean-based beverages with low caffeine content
The extraction and decaffeination parameters affected the caffeine, total phenolic, and antioxidant activity of green coffee bean-based beverages
The optimum conditions for the extraction and decaffeination process using hot water were revealed

GRAPHICAL ABSTRACT
The Significance of Marginal Costing in Pricing: an In-Depth Analysis
Authors: Mr. Raju Chauhan  , Nazrin Imtiyaz Pathan
Published: May 2024

In today's fiercely competitive business environment, pricing decisions play a pivotal role in determining the success and sustainability of organizations across various industries. Effective pricing strategies not only impact revenue generation but also influence market positioning, customer perception, and overall profitability. However, arriving at optimal pricing decisions is a complex endeavor, necessitating a deep understanding of cost structures, market dynamics, and customer preferences.
La Matrice Extracellulare (MEC) e il PVS (Primo Vascular System) come mezzi di comunicazione dei biofotoni all’interno dell’essere umano per la comprensione dei meccanismi dei processi generativi di una malattia
Authors: Fabbroni Roberto , Reti Patrizia
Published: May 2024

Scopo di questo articolo è fare chiarezza sul fatto che esiste una trasmissione di informazioni, attraverso i biofotoni, all’interno del corpo umano e che tale trasmissione utilizza dei canali che risultano essere la Matrice extracellulare in correlazione con il PVS. Ne consegue che l’essere umano esprime il suo stato di benessere o di malessere tramite le “informazioni” e alla facilità o meno dello spostamento delle stesse, all’interno del nostro corpo.
The association between mixed exposure to per- and polyfluoroalkyl substances (PFAS) and the risk of diabetes
Authors: Yu Mei , Chu Xuxia , Fang Yefei , Zhan Xiaoqing
Published: May 2024

Introduction

This study aims to investigate the relationship between exposure to per- and polyfluoroalkyl substances (PFAS) and the risk of diabetes by analyzing a large dataset from the National Health and Nutrition Examination Survey (NHANES).

Material and methods

This study analyzed data from the US NHANES database from 2003 to 2018. Generalized linear regression models were used to examine the relationship between serum chemical concentrations and diabetes. Weighted quantiles and regression were employed to assess the association between mixed chemical exposure and diabetes. The 'mixture effect' between chemicals and diabetes was estimated using a Quantile g-Computation model.

Results

The study involved 11,780 participants, with 1,451 individuals having diabetes and 10,329 being non-diabetic. Logistic regression analysis was to investigate the relationship between five PFAS chemicals and the diabetes risk, while controlling for all covariates. The results indicated that none PFAS chemicals exhibited a statistically significant association with an increased risk of diabetes. However, when exploring the positive and negative constraint models of the Weighted Quantile Sum (WQS), the coefficient of the chemical mixing index displayed a strong correlation with diabetes in model III, even after adjusting for covariates. Additionally, an evaluation of the 'mixture effect' using Quantile g-computation revealed that among the five chemicals, the combined exposure effect of Perfluorononanoate (PFNA) on diabetes was positive, whereas exposure to the other four chemicals had a negative impact.

Conclusions

The study findings suggest a possible connection between PFAS and an increased risk of diabetes, particularly highlighting PFNA's positive correlation with the combined exposure effect on diabetes.