bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Profitabilitas dan Corporate Governance Terhadap Tax Avoidance Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018
Authors: Fachri Saeful , Sulistiana Indra , Mubarok Muhammad Saefi
Published: April 2021

Tax collection in Indonesia is still experiencing many obstacles, as a result, the effectiveness of tax collection has continued to decline from 2012 to 2015 with an average of 3.74%. This study has the aim of knowing the factors that influence Tax Avoidance. The research method used is descriptive method with a quantitative approach. The t-test results show that the profitability variable has a significant level of 0.414 greater than 0.05 with a t-statistic of -0.882 and a t-table of 1.992, which means the t-count is smaller than the t-table. Furthermore, the results show that the independent commissioner variable has a t-count value that is smaller than the t-table value (-3.211
Insentif PMK 86/2020 Di Tengah Pandemi Covid 19: Apakah Mempengaruhi Kepatuhan Wajib Pajak UMKM Di Surabaya?
Authors: Andrew Richard , Sari Dian Purnama
Published: April 2021

This study describes research Taxpayer Compliance in the Covid-19 pandemic. The purpose was to analyze and determine effects of socialization PMK 86/2020 incentives, tax rates, tax services, PP 23/2018 deadline, and tax punishment for MSME taxpayer compliance in Surabaya. The method in the research is quantitative by testing hypothesis. Data obtained through any questions and distributed via google form to all taxpayers (MSMEs) in the Surabaya.The results showed that variable of PMK 86/2020 incentive socialization, tax rates, tax services, deadline of PP 23/2018 has effects, while tax punishment hasn’t effect for MSME taxpayer compliance. The Conclusions are socialization of PMK 86/2020 incentives has been carried out by the government massively and they raises knowledge to immediately take advantage of incentives. They will to take advantage of lower tax rates during pandemic. The change in services from face-to-face to 100% online makes them easier to know information, procedures for compliance and keep health protocols in the pandemic. Deadline for PP 23/2018 supports them to understand how to bookkeeping until limit is given and utilization of determined rates. Tax punishment hasn’t effect because it’s not too strict during the pandemic and tend to be loose and various relaxation provided by the government.
PENGARUH PAJAK, KEPEMILIKAN ASING, BONUS PLAN DAN UKURAN PERUSAHAAN TERHADAP PERUSAHAAN MELAKUKAN TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018)
Authors: Prabaningrum Dyah Detari , Astuti Titiek Puji , Harjito Yunus
Published: April 2021

This study aims to test empirically the effect of taxes, foreign ownership, bonus plans and company size on transfer pricing in the manufacturing sector listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. Based on the purposive sampling method, 33 companies met the criteria to be sampled in the study from 2014-2018. The number of samples in the study for 5 years with 165 observations. This study uses a panel data regression model. Based on the results of data analysis research, it can be concluded that taxes have a positive effect, while foreign ownership, bonus plans, and company size have no effect on transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018.

Keywords: transfer pricing, tax; foreign ownership, the bonus plan, the size of the company
PENGARUH RETURN ON ASSET RETURN ON EQUITY NET PROFIT MARGIN DAN EARNING PER SHARE TERHADAP HARGA SAHAM
Authors: Mujino Mujino , Sari Pristin Prima , Widiyanti Indah Wahyu
Published: April 2021

Analysis techniques using purposive sampling techniques. The purposive sampling method is a sample selection method based on population characteristics that have been determined. The sample in this study amounted to 15 LQ45 companies listed on the Indonesia stock exchange in 2015-2019. The author uses secondary data sources namely financial report resume data in the form of balance sheet and income statement obtained from the websites of each company that were sampled in this study during the observation period, namely 2015-2019. While the data collection method used is the documentation technique. The documentation technique is data collection which is done by looking at the data of each company and then quoting or copying it. in this study the data analysis technique used is multiple linear regression analysis supported by the classic assumption test.

The results of this study are that the Return On Asset (ROA) has a negative and not significant effect on stock prices, Return On Equity (ROE) has a positive and significant effect on stock prices, Net Profit Margin (NPM) has a negative and significant effect on stock prices, Erning Per Share (EPS) has a positive and not significant effect on stock prices, and together Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) and Erning Per Share (EPS) have a significant effect on stock prices.

Keywords : Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) Erning Per Share (EPS), Stock Prices.
Peran Kebijakan Fiskal Islam Dalam Mengentas Kemiskinan Melalui Program Keluarga Harapan
Authors: Habibah Aminah Nur , Ghafur Ruslan Abdul , Anggraeni Erike , Malik Anas
Published: April 2021

This research was conducted to find the impact caused by one of the fiscal policy in alleviating poverty. This research was conducted with a qualitative approach to the method of collecting observation, documentation and interview data to the recipient community of the Hope Family Program assistance. The analysis used in this research is descriptive qualitative. The results of the study found that the implementation of the family of hope program in Ketapang District was running in accordance with the goals and objectives of the ministry of social policy in PKH. When viewed from the standpoint of Islamic economics the family hope program in Ketapang District is a positive activity in the welfare of people's lives by meeting the needs of which include Ad-daruriyyah needs, Al-hajjiyyah needs, and At-tahsiniyyah needs and Al-Kamiliyyah needs by not violating Islamic rules and law.
Model Fundrising Wakaf di Perguruan Tinggi ‎(Pengalaman UINSU Medan)‎
Authors: Siregar Saparuddin
Published: April 2021

Fundraising of Waqf relatively difficult then fundraising of Zakah. It’s because waqf is not ‎a religious obligation like Zakah. However, it is realized that waqf has great potential to ‎become a tool for improving the economy of the ummah. The aim of this study is to ‎describe the experience of UINSU Medan as an educational institution in ‎collecting the ‎Waqf. This study applies a ‎qualitative approach, ‎with three qualitative methods in data ‎collection: library research, ‎interviews, and data ‎documentation. Open interviews were ‎conducted with ten participants (students, lecturers, and employees). The findings of this ‎study show that the success of Waqf ‎fundraising is based on a mandatory basis, not on a ‎voluntary basis. ‎‎
Faktor-Faktor yang Mempengaruhi Profitabilitas Bank Muamalat di Indonesia
Authors: Pravasanti Yuwita Ariessa , Utami Wikan Budi
Published: April 2021

This study aims to obtain empirical evidence related to the influence of Indonesian Muamalat bank profitability. Characteristics of the influence of wadi'ah demand deposits, wadi’ah savings and mudharabah savings. This study uses secondary data with quarterly financial data population of PT. Bank Muamalat Indonesia from 2011 to 2018. The sampling technique uses quarterly financial data of PT. Bank Muamalat Indonesia has 32 data. The analytical tool used is multiple regression analysis. The results showed that the wadi'ah giro variable partially had a significant effect on profit / ROA. Show that t count is 2,356 ≥ t table is 1,699 while the value of Sig. t 0.026 ≤ Sig.α 0.05. Wadi'ah savings variable partially has a significant effect on profit / ROA. Shows that t count is - 3,135 ≤ t table is 1,699 while Sig. 0.004 ≤ α 0.05. Mudharabah savings variable partially has a significant effect on profit / ROA. Shows that t arithmetic of - 0.334 ≤ t table of 1.699 while the value of Sig. α 0.741 ≥ 0.05, then Ho is rejected and H1 is accepted. The results showed that multiple regression analysis obtained the coefficient of determination (R2) was 0.412 or equal to 41.2%. This means that Wadi'ah Giro, Wadi'ah Savings and Mudharabah Savings jointly affect bank profitability.
Efektifitas Zakat Produktif Dalam Memberdayakan UMKM (Studi Kasus Pelaku UMKM di Pedan, Klaten, Jawa Tengah)
Authors: Usman M , Sholikin Nur
Published: April 2021

Productive zakat is zakat given to a person or group of people to be used as working capital. Giving productive zakat to mustahik MSME actors is expected to help increase Mustahik's income so that it can reduce poverty levels. Productive zakat distribution at Baznas is expected to be able to alleviate poverty in society. In 2018, Pedan District was one of the areas selected by Baznas in distributing productive zakat to MSME players. This sub-district is located in Klaten Regency which has a position as one of the development centers of Klaten Regency. The majority of Pedan people work as MSME actors, so that if the potential of this community can be maximized it will reduce the level of poverty in the area. This research is a field research (field research). To achieve this goal the writer uses a qualitative descriptive approach. In this study, primary data was generated from interviews with mustahik who received assistance from Baznas. Meanwhile, secondary data is obtained from books, journals and related laws and regulations. The results showed that the distribution of productive zakat at Baznas to MSME players in Pedan has had a positive impact on increasing their business results as seen from the amount of mustahik income before and after receiving productive zakat calculated from the total net income of MSMEs after receiving assistance from Baznas, return or net profit received by mustahik in 2018 and 2019, the final capital analysis is calculated after the total liabilities and equity of MSME businesses, the level of capital growth (Pedan people) before and after receiving productive zakat
Tingkat Pemahaman dan Minat Pengurus Dewan Kemakmuran Masjid Terhadap Financial Technology (Fintech) Syariah
Authors: Jefriyanto Jefriyanto , Riyanto Didik
Published: April 2021

This study aims to examine the level of understanding and interest in the management of the Mosque Prosperity Council towards sharia fintech. This type of research built by the author is a quantitative descriptive study by conducting surveys. The population in this study is the Mosque Prosperity Council in Jakarta and its surroundings. The sample are the administrators of the Mosque Prosperity Council. The sampling technique used was random sampling, the sample used was 42 respondents. The results showed that the respondents had a good understanding and a high enough interest in fintech. However, for sharia fintech, respondents have less understanding and knowledge, even though they have a high enough interest for using sharia fintech in the mosque environment.
Strategies For Determining Sharia Insurance Target Market
Authors: Jaya Tiara Juliana , Sari Yullina Devvie , Immanuel Roi Anju
Published: April 2021

The purpose of this research is to know the strategy of determining the target market in PRUlink Sharia assurance products pt. Prudential life assurance. The method used in this study is qualitatively descriptive. Descriptive statistical analysis techniques, stages of data analysis techniques Data collection, Data reduction data reduction, Presentation of data Presentation data, Withdrawal of conclusions. Strategy to determine the target market on PRUlink sharia assurance account products at PT. Prudential Life Assurance is: use the six o concept strategy so that the target market type. Types of target market selected, observation to the location, Muslim community, Grouping of insurance policy candidates, Ability factor by looking at a salary range of 2 million, and Prospective insurance policy that is at productive age for those between the ages of 25-40 years.
Tinjauan Hukum Islam Pada Edaran Pemerintah dan MUI Dalam Menyikapi Wabah Covid-19 Setelah Pemberlakuan New Normal
Authors: Rosanti Cholisa
Published: April 2021

This study discusses the Covid-19 virus that is spreading in the world and its handling from the government and MUI after the implementation of new normal according to Islamic law. The government implements a large-scale social restrictions system (PSBB) or social distancing to break the chain of the spread of the covid-19 virus. The government has implemented new normal rules. MUI has issued a notice numbered Kep-1188 / DP-MUI / V / 2020 concerning new normalcy that will be applied by the government such as reopening places of worshipaccording to the health protocol. Nevertheless, this circular is a pros and cons for some people. The purpose of this study is to help the public understand whether the government and MUI circulars in tackling the plague after applying the new normal according to the Shari'a or actually contrary to Islamic Sharia. The research method is the study of literature literature with a normative approach and historical approach. The results of the study showed that the rules imposed by the government and MUI in dealing with the outbreak of Covid-19 pacsa new normal did not disregard Islamic law.
Creating a Culture Together: Intercultural Relationships and Communication
Authors: Leung Tianna
Published: April 2021

This paper discusses the different cultural factors that exacerbate relationship stressors in intercultural relationships. I begin by providing some historical context that has influenced society’s outlook on intercultural relationships. I then provide a literature review that explores current studies on intercultural similarities and differences, effective coping strategies, and possible modifications in couples’ therapy. I argue that increasing communication within intercultural relationships will allow partners to create a culture of their own. Finally, I suggest that professionals should require education in different cultural backgrounds to provide safe, accurate, and successful couples’ therapy.
Desain Pintu Air Berbantu Komputer Untuk Saluran Irigasi Tersier
Authors: Aldi Kukuh , Setiawan Budi Indra
Published: April 2021

The effort of human creativity in the field of hydraulics in overcoming the problem of irrigation, one of which is using floodgates. The discharge from the floodgates needs to be adjusted to the water needs of the plant. However, due to the long design process, the computer aided design of sluice on tertiary irrigation channels is needed in order to be able to set the optimum dimensions and output discharges of crops water needs with fast design time. The tool used in the form of a computer device with Ms Excel and AutoCAD software and materials used were secondary data, that is water needs of local varieties of rice plants in Mangkung, Rambitan, NTB on an area of 50 ha. The data’s then calculated and the largest discharge is 0.12 m3/s with plant evapotranspiration of 5.10 mm/day and 6.43 mm/day of effective rainfall, meanwhile the smallest is 0.02 m3/s with plant evapotranspiration of 3.17 mm/day and 3.47 mm/day of effective rainfall. The dimensions of the steel sluice gates obtained are width of sluice gate 0.40 m, height of sluice gate is 0.80 m with an estimated cost of making Rp 7,547,000 per one sluice. The dimensions of the GFRP sliding sluice gates are width of sluice gate 0.50 m, height of sluice gate is 0.75 m with an estimated construction cost of Rp 7,547,000 per one sluice.
Penyelesaian Konflik Antara Pemerintah Daerah Nusa Tenggara Barat Dengan PT. Eco Solutions Lombok : Kasus Sengketa Pengelolaan Hutan Lindung Sekaroh
Authors: Mardialina Mala , Munir Ahmad Mubarak
Published: April 2021

Tata kelola kawasan hutan menjadi tantangan utama dalam menegakkan fungsi hutan sesuai dengan aturan undang-undang. Investasi dalam bidang pengelolaan kawasan hutan sebagai objek wisata tidak jarang menjadi sebuah masalah. Tulisan ini bertujuan untuk menjelaskan berbagai upaya dalam penyelesaian konflik antara Pemerintah Daerah dan PT. Eco Solutions Lombok dengan menganalisis akar konflik dan memetakan konflik yang terjadi. Penelitian ini adalah penelitian empiris dengan metode penelitian kualitatif. Data diperoleh dari wawancara, buku, jurnal, laporan dan situs online. Ringkasan hasil penelitian adalah pemberlakuan Undang-undang 32 telah berdampak pada menurunnya eskalasi konflik secara signifikan antara Pemerintah Daerah dan PT. Eco Solutions Lombok dibuktikan dengan pencabutan gugatan di pengadilan dan memberikan perubahan pada sikap setiap aktor, transformasi aktor berjalan cepat sehingga konflik terurai ke arah positive peace.
The Implementation of Safeguard In Efforts to Protect Domestic Industrial Products
Authors: Sood Muhammad , Djumardin Djumardin , Ufran Ufran
Published: April 2021

Trade security measures (safeguards) are government policies of importing countries to recover serious losses or prevent the threat of serious losses to domestic industries as a result of a surge in imports of similar goods are directly competitive. The purpose of this study is to analyze safeguard regulation in international trade, and to analyze the implementation of safeguards to protect domestic industries. This research is a normative legal research with a statute approach, a conceptual approach and a comparative approach. The technique of collecting legal materials is conducted by literature study. The analysis of legal materials was carried out in a qualitative descriptive manner. The results show that the safeguard arrangement is intended as a legal basis for the government to take security measures to recover serious losses and / or prevent the threat of serious losses from the domestic industry as a result of a surge in imports of similar goods which are directly competitors to domestic industrial products. The implementation of safeguards by importing countries is carried out by the Trade Safeguard Committee through stages, namely starting from investigation and evidence, determining the existence of a loss or threat of loss, and implementing security measures.
Alat Bukti Informasi Elektronik Tindak Pidana Penipuan Online Dalam Persfektif Hukum Acara Pidana di Indonesia
Authors: Priyana Puti , Baluqia Singgih Hasanul , Darmawan Wahyu
Published: April 2021

Tujuan dari penulisan ini adalah untuk dapat mengkaji dan menganalisis alat bukti informasi elektronik tindak pidana penipuan online dalam persfektif hukum acara pidana di Indonesia. Metode yang digunakan dalam penulisan ini adalah dengan menggunakan pendekatan metode yuridis normative. PermasalahanÂ yang dibahas dalam penulisan ini adalah bagaimana alat bukti informasi elektronik tehadap tindak pidana penipuan online berdasarkan hukum acara pidana di Indonesia?. Berdasarkan Pasal 184Â  KUHAP belum mengatur secara khusus mengenai alat bukti elektronik, oleh karena itu tugas hakim dalam wewenangnya sebagai penegak hukum dapat menafsirkan atau menginterpretasikan bukti elektronik sebagai perluasan dari alat bukti surat atau petunjuk yang merupakan alat bukti yang sah menurut pasal 184 KUHAP, hal itu sebagaimana diatur di dalam pasal 5 ayat (1) dan (2) undang-undang nomor 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik yang mengatur tentang alat bukti yaitu informasi elektronik, dokumen elektronik, dan hasil cetaknya merupakan alat bukti yang sah dan perluasan alat bukti dalam hukum acara pidana yang berkaitan dengan tindak pidana yang diatur dalam undang-undang informasi dan transaksi elektronik. Selain itu untuk membantu dalam menafsirkan dan menginterprestasikan bukti elektronik hakim memerlukan keterangan ahli dalam proses pembuktiannya. Sehingga untuk alat bukti informasi elektronik merupakan perluasan dari alat bukti keterangan ahli dan petunjuk sesuai dengan pasal 184 KUHAP.
Implikasi Mekanisme Seleksi Terhadap Independensi Dan Integritas Hakim Konstitusi Di Indonesia
Authors: Satriawan Iwan , Lailam Tanto
Published: April 2021

Kasus-kasus suap dan pelanggaran kode etik yang terjadi pada hakim konstitusi menimbulkan pertanyaan serius tentang kualitas independensi dan integritas dari hakim Konstitusi yang berdampak pada menurunnya kepercayaan publik kepada Mahkamah Konstitusi. Penelitian ini bertujuan untuk mengkaji akar permasalahan yang terjadi pada kasus-kasus yang terjadi pada hakim MK dan secara spesifik mengevaluasi mekanisme seleksi pengangkatan hakim konstitusi di Indonesia dan bagaimanakah implikasinya terhadap independensi dan integritas hakim konstitusi. Penelitian ini juga bertujuan memberikan rekomendasi model mekanisme seleksi yang lebih baik, transparan, dan akuntabel dalam seleksi hakim MK agar menghasilkan hakim yang lebih independen dan berintegritas. Metode penelitian yang digunakan adalah normatif-empiris, dengan teknik pengumpulan data melalui interview dan studi pustaka. Hasil penelitian ini menunjukan bahwa adanya korelasi yang signifikan antara mekanisme seleksi hakim konstitusi dan kualitas dari hakim konstitusi yang lahir dari mekanisme tersebut. Dengan proses yang baik dan transparan, akan melahirkan hakim yang berintegritas dan independen. Selain itu juga, kompetensi hakim mempengaruhi kinerja dari hakim konstitusi itu sendiri. Penelitian juga menyimpulkan bahwa dengan mekanisme seleksi hakim konstisusi yang cenderung tertutup dan tidak akuntabel akan melahirkan hakim konstitusi yang tidak berintegritas dan tidak independen.
Kedudukan DPRD Dalam Pembentukan, Pengggabungan, peleburan, dan Pembubaran BUMD
Authors: Suhartana Lalu Wira Pria , Sood Moh. , Ul Haq Lalu Muhammad Hayyan
Published: April 2021

Penelitian ini bertujuan untuk mengkaji dan menganalisis kedudukan DPRD dalam pembentukan, penggabungan, peleburan, dan pembubaran BUMD. Penelitian ini menggunakan metode penelitian hukum dengan pendekatan statute, conceptual dan case study. Bahan hukum dalam penelitian ini berupa bahan hukum primer dan bahan hukum sekunder, dengan caraidentifikasi, inventrisasi, klasifikasi, dengan teknik analisis yang bersifat deduktif. Hasil dari penelitian ini menunjukkan bahwa intervensi DPRD pada BUMD berkonsekuensi pada pelanggaran hukum, tapi kewenangan tersebut memiliki legalitas dan memperoleh legitimasi dalam konteks checks and balances, utk mengatasi hal itu diperlukan keterlibatan pihak lain yang memiliki integritas dan profesionalitas.
Predictors and Outcomes of Successful Localization in the Aviation Industry: The Case of Oman
Authors: ALKATHİRİ Nasser , ELBAZ Ahmed Mohamed , SHAH Iqtidar , SOLİMAN Mohammad
Published: April 2021

Localization has encountered substantial focus in academia as well as practice; however, scarce studies have empirically examined this theme within tourism-related sectors in Oman, including the aviation sector. That is why the purpose of this paper is to develop and test an integrated model of the key predictors and outcomes of successful localization within the aviation industry. It also evaluates the mediating role of knowledge sharing ability between human resources development (HRD) practices and localization as well as the moderating effect of organizational commitment on the link between localization and firm performance. This paper is based on primary data collected from 194 employees operating in the national aviation sector in Oman. Based on PLS-SEM, the results indicated that HRD practices (i.e., training, performance appraisal, and rewards) have a positive impact on expatriates’ ability to share knowledge with national staff, and thus positively impact the localization success. Additionally, the firm's performance is positively influenced by successful localization. Knowledge sharing does not mediate the link between HRD practices and successful localization, but the results confirmed the interactive impact of organizational commitment on the direct connection between localization and performance. The findings contribute significantly to the research community and provide practical guidelines and managerial implications.
Особенности микробиологического анализа качества мягких лекарственных форм
Authors: Гунар Ольга В. , Булгакова Галина М. , Борисова Наталья А.
Published: April 2021

В работе представлены материалы, связанные с особенностями анализа микробиологической чистоты мягких лекарственных форм. Проанализированы возможные требования к качеству различных видов мягких лекарственных форм по микробиологическим показателям. На примере геля, мази и суппозиториев доказана применимость методики прямого посева для получения достоверного результата количественного определения микроорганизмов. Вычислены характеристики правильности (Kпр 75 – 107 %) и внутрилабораторной прецизионности (CV2 – 6 %), значения которых находятся в требуемых пределах. Рассмотрена специфичность методики при конкретном рабочем диапазоне, установленном согласно рекомендациям Государственной фармакопеи РФ: до 250 КОЕ/чашку для бактерий и до 50 КОЕ/чашку дрожжевых и плесневых грибов. Изучены особенности микробиологического анализа качества пластырей и трансдермальных терапевтических систем. На примере 83 серий 18 наименований, соответствующих требованиям нормативной документации, показаны возможности и ограничения методики мембранной фильтрации.
PERLINDUNGAN HUKUM TERHADAP MEREK DAGANG PADA INDUSTRI KECIL MENENGAH (IKM) PANGAN DI KABUPATEN BOGOR
Authors: Budiman Andrie , Nurwati Nurwati , Lukmanul hakim Aal
Published: April 2021

Merek memegang peranan penting dalam perkembangan ekonomi global, dan keberadaan merek itu sendiri berguna untuk membedakan produk sejenis. Jika pemilik merek belum terdaftar atau belum memperoleh lisensi, ia dapat merugikan dirinya sendiri karena persaingan komersial yang semakin ketat dan adanya penipuan atau peniruan terhadap barang bermerek tersebut. Perlindungan merek dagang di Indonesia mengikuti prinsip konstitutif (pendaftaran) dan prinsip first-to-file. Artinya merek dagang hanya dapat dilindungi jika didaftarkan pada pemerintah melalui Kementrian Hukum dan Hak Asasi Manusia, dalam hal ini menjadi tanggung jawab Direktorat Kekayaan Intelektual. Apabila pelaku IKM memiliki produk berupa barang atau jasa yang menggunakan merek  dagang tetapi tidak terdaftar, maka pelaku IKM akan kehilangan perlindungan hukum atas mereknya tersebut. Metode pendekatan yang digunakan dalam penelitian ini adalah pendekatan secara yuridis normatif dan pendekatan yuridis empiris. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis perlindungan merek dagang pada Industri Kecil Menengah pangan di Kabupaten Bogor, dan mendapatkan informasi perlindungan merek dagang pada Industri Kecil Menengah pangan  di wilayah Kabupaten Bogor. Berdasarkan hasil penelitian upaya dalam memberikan perlindungan merek dagang terhadap pada Industri Kecil Menengah pangan adalah dengan cara mendaftarkan mereknya. Sehingga, pemerintah Kabupaten Bogor dalam hal ini Dinas Perdagangan dan Perindustrian melakukan upaya untuk meningkatkan pelaku industri kecil menengah agar mendaftarkan merek produknya seperti, memberikan sosialisasi dan proses pendampingan Hak Kekayaan Intelektual bagi para IKM pangan, dan memberikan fasilitasi berupa pendaftaran merek untuk industri binaan secara gratis.
THE USE OF FLASHCARDS FOR TEACHING WRITING TO ENGLISH YOUNG LEARNERS (EYL)
Authors: Kusumawardhani Paramita
Published: April 2021

The aims of this research are to know about the use of flashcards to improve the English Young Learners’ writing skills. English has four skills to be learned; they are listening, speaking, reading, and writing, and writing skill is the most difficult skill to be taught and learnt. Flashcards are one of the ways to improve the learners’ skill, especially EYL writing skill. The participants of this research are English Young Learners (EYL) in of the English Course at Gading Serpong, Tangerang. Classroom Action Research (CAR) was used as the method of the research and the English Young Learners’ (EYL) story paper are used as the instruments of the research. The results of the research are: (1) Most learners were excited when they are asked to see the colorful flashcard; (2) Learners who have good writing skill could make the story by completing the missing words and answer the questions then arrange the answer sentences well and (3) Learners who are not really master in writing, got some difficulties not only in completing the missing words but also answering then arranging the answer sentences well.
THE EFFECTS OF PRE-QUESTIONING AND STUDENTS PERCEPTION ON TEACHING MEDIA TOWARDS STUDENTS READING COMPREHENSION
Authors: Angkarini Tri
Published: April 2021

The objective of this study was to investigate the effect of pre-questioning and students perception on teaching media towards students’ reading comprehension in private vocational high school Tangerang. The students were in the relevant grade (second grade) during a period of three months in which this study was conducted. The writer used survey method in this study. Data collection were conducted by taking the test and distributing questionnaires. The data were processed and analyzed by using statistic descriptive, normality test, linearity test, Multicorrineality test, and hypotheses test. Statistic test uses t test and F test. The research shows that there is an effect of students pre-questioning and students perception on teaching media altogether towards reading comprehension with the regression analisis:  = 34,89 + 0,408  X1 – 0.056 X2. Whenever there is a rise in the value of pre-questioning, there will be a rise in the level of students’ reading comprehension of 0,408 and whenever there is an increase in the value of students perception on teaching media, there will be a decrease in students’ reading comprehension for 0,056.
Learners’ Perceptions of Online English Learning during COVID-19 Pandemic
Authors: Rifiyanti Hafizah
Published: April 2021

The purpose of this study is to find learners’ perceptions of online English learning during the COVID-19 pandemic. The pandemic has made closure to schools and universities all over the world and online learning is a way of constraining the spread of COVID-19 virus. The study used a descriptive method by surveying 108 students from Management and Informatics programs of Institut Bisnis & Informatika Kosgoro 1957 (IBI K57). The data were collected through questionnaires by instruments consisting of learners’ perceptions about the effectiveness of learning English online, the accessibility of internet during English online learning, the technical performance of lecturers to teach English online, and the level of difficulty of language skills to learn online. The validity of the questionnaire was tested by using expert opinions. The results of the study indicated shifting face-to-face learning to online learning particularly for English classes is also an effective way during the pandemic, the accessibility of the internet in online learning, it is an important factor should exist during learning activities, the students assumed positively that most lecturers know how to teach English online learning by using online platforms used in IBI K57, and the learners perceived that listening section is the most difficult skill to learn in online English class. The study implied that online learning is an important alternative way to help teaching and learning in the situation of the pandemic, it considers using proper technology, quality, and instructors’ competence to enhance and to encourage learners engaged in online learning environment.
СУЧАСНИЙ СТАН ЦИФРОВОЇ ТРАНСФОРМАЦІЇ ОСВІТИ
Authors: Дущенко О.
Published: April 2021

Формулювання проблеми. Суспільство знаходиться на етапі використання найсучасніших технологій у різних напрямах з різноманітними потребами: від використання роботів, 3D-друку у медицині, технологій обробки великих обсягів даних, хмарних і безпаперових технологій на підприємствах, технологій в освіті (організація цифрових університетів), квантових технологій, штучного інтелекту, роботів у розробці техніки до використання інтернет речей у повсякденному житті тощо. Таке використання цифрових технологій вимагає, щоб майбутні випускники знали та вміли користуватися ними. Якраз у Концепції розвитку цифрової економіки та суспільства України на 2018-2020 роки наголошено про необхідність цифровізації освіти. А цифровізація передбачає використання цифрових технологій. Відповідно наразі виникає запитання «Якою зараз є цифрова трансформація освіти?», «Чи досягнуто поставлені завдання концепції на практиці?».

Матеріали і методи. Аналіз наукових праць щодо стану цифрової трансформації освіти України, систематизація отриманих результатів, пояснення сучасного стану цифрової трансформації освіти.

Результати. Проведений аналіз наукових праць, надав можливість схарактеризувати ключові поняття, визначити цифрові технології як найсучасніші технології, які поєднують використання технологій (великих обсягів даних, хмарного середовища, інтернет речей, роботизації, штучного інтелекту, квантових технологій тощо) і мережі Інтернет, гаджетів, сучасних ПК, а цифровізацію – використання цифрових технологій; цифрову трансформацію. Окреслено напрями цифровізації освіти. Схарактеризовано сучасний стан цифрової трансформації освіти. Виділено існуючі проблеми цифрової трансформації освіти.

Висновки. Використання цифрових технологій в освітньому процесі забезпечує підготовку спеціалістів до конкурентоспроможності у сучасному світовому суспільстві. Але необхідним є вирішення існуючих проблем цифрової трансформації освіти.
Differential expression of SFRP1 in cancers of the breast.
Authors: Mamoor Shahan
Published: April 2021

Breast cancer affects women at relatively high frequency (1). We mined published microarray datasets (2, 3) to determine in an unbiased fashion and at the systems level genes most differentially expressed in the primary tumors of patients with breast cancer. We report here significant differential expression of the gene encoding secreted frizzled related protein 1, SFRP1, when comparing primary tumors of the breast to the tissue of origin, the normal breast. SFRP1 mRNA was present at significantly lower quantities in tumors of the breast as compared to normal breast tissue. Analysis of human survival data revealed that expression of SFRP1 in primary tumors of the breast was correlated with overall survival in patients with luminal A and luminal B subtype cancer, demonstrating a relationship between primary tumor expression of a differentially expressed gene and patient survival outcomes influenced by molecular subtype. SFRP1 may be of relevance to initiation, maintenance or progression of cancers of the female breast.
Utilizing Random Forest Machine Learning Models to Determine Water Table Flood Levels through Volunteered Geospatial Information
Authors: Sriram Raghav
Published: April 2021

Many people use smartphone cameras to record their living environments through captured images, and share aspects of their daily lives on social networks, such as Facebook, Instagram, and Twitter. These platforms provide volunteered geographic information (VGI), which enables the public to know where and when events occur. At the same time, image-based VGI can also indicate environmental changes and disaster conditions, such as flooding ranges and relative water levels. However, little image-based VGI has been applied for the quantification of flooding water levels because of the difficulty of identifying water lines in image-based VGI and linking them to detailed terrain models. In this study, flood detection has been achieved through image-based VGI obtained by smartphone cameras. Digital image processing and a photogrammetric method were presented to determine the water levels. In digital image processing, the random forest classification was applied to simplify ambient complexity and highlight certain aspects of flooding regions, and the HT-Canny method was used to detect the flooding line of the classified image-based VGI. Through the photogrammetric method and a fine-resolution digital elevation model based on the unmanned aerial vehicle mapping technique, the detected flooding lines were employed to determine water levels. Based on the results of image-based VGI experiments, the proposed approach identified water levels during an urban flood event in Taipei City for demonstration. Notably, classified images were produced using random forest supervised classification for a total of three classes with an average overall accuracy of 88.05%. Thus, the proposed approach using VGI images provides a reliable and effective flood-monitoring technique for disaster management authorities
Cluster Of Workstations for cloud foundry based functions and applications
Authors: Bheemaiah Anil Kumar
Published: April 2021

In this publication we describe on OpenRAN based cluster of workstations, implementing cloud foundry Kubernetes, architecture for AWS inspired Lambdas and threads on cloud foundry, implemented on dedicated units as a cluster and on robotic segway RMP 440 platforms as HTCondor based thread schedulers, using PyMACS integrated with a resident kernel inspired by the shadow process of HT Condor. This allows for thread scheduling on idle robotic CPUsKubernetes, Cloud Foundry, AWS, VPN, HTCondor.
Peen forming and stress peen forming of 2024-T3 aluminum sheets. Part 2: eigenstrain analysis
Authors: Miao Hong Yan , levesque Martin , Gosselin Frederick
Published: April 2021

In this study we use the theory of eigenstrains to investigate how different sources of anisotropy affected the results of shot peen forming experiments reported in Part~1. The specimens consisted of 4.9 mm thick 2024-T3 aluminum sheets uniformly shot peened on one face that were either free to deform or held onto a prestressing jig during peening. Potential sources of anisotropy included the plastic anisotropy of rolled aluminum, anisotropic initial stresses that redistribute when their equilibrium is disturbed by peenning, the geometry of the specimens, and externally applied prestress. For the alloy and peening conditions considered, plastic anisotropy had no discernable influence on the resulting shape of the peen formed specimens. Initial residual stresses, on the other hand, caused slightly larger bending loads in the rolling direction of the alloy. Although the magnitude of these loads was approximately 30 times smaller than peening-induced loads, it was sufficient to overcome the geometric preference for rectangular sheets to bend along their long side and cause all unconstrained specimens to bend along the rolling direction instead. Once the sheets started to deform, larger plastic strains developed in the bending direction. We show that this effect is equivalent to that used in the variant of the process called stress peen forming where parts are elastically prestressed during peening to obtain larger plastic strains in directions in which the material is stretched.
Probability disclosures are not enough: Reducing loot box reward complexity as a part of ethical video game design
Authors: Xiao Leon Y. , Newall Philip Warren Stirling
Published: April 2021

Loot boxes are virtual products in video games that provide randomized rewards, and accordingly share structural similarities with gambling. Policymakers around the world are presently considering how best to regulate loot boxes. Current loot box consumer protection measures, such as requiring probability disclosures, have been inspired by similar harm reduction approaches in gambling. However, unlike in many gambling games, most loot boxes’ reward structures are arguably too complex for consumers to be meaningfully protected by probability disclosures alone. But promisingly, loot boxes can readily be redesigned to be more ethical because they are digital products. Based on behavioural science principles, this article proposes four reductions to loot box reward complexity. The decision- making environment can be simplified by capping (i) the maximum number of loot boxes per game and (ii) the maximum number of potential rewards per loot box, and by (iii) equalizing winning probabilities across rewards. Additionally, (iv) companies can implement “exhaustible” loot boxes that provide the player with every potential reward after a predetermined amount of money has been spent, thereby effectively instituting a maximum spending limit. These ethical game design proposals can credibly reduce financial harms from loot boxes while both maintaining consumer freedom and preserving companies’ commercial interests.
Increase of depressive symptoms among adolescents during the first COVID-19 lockdown in Germany - results from a German panel study
Authors: Naumann Elias , von den Driesch Ellen , Schumann Almut , Thönnissen Carolin
Published: April 2021

BackgroundThe COVID-19 pandemic has fundamentally changed social life within a very short time. Lockdown policies often consider the trade-off between containing the spread of the pandemic and the negative impact for the economy. Policy makers should pay more attention to the psychological and social impacts of the lockdown.ObjectivesHow did the mental health of adolescents in Germany change during the first wave of the COVID-19 pandemic and the lockdown in Germany?Material and MethodsAnalyses are based on longitudinal data from Germany and a random sample of the birth cohorts 2001-03. Respondents were 15-17 years old at the first interview in 2018/19. 854 adolescents participated in the second wave of the survey in May and June 2020. Depressiveness is assessed with the State-Trait Depression Scale.ResultsDuring the first lockdown, adolescents show a significant increase in depressive symptoms. Prior to the lockdown, 10.2 percent had clinically relevant depressive symptoms [CI: 8.0; 12.4]. In spring 2020, the prevalence increased to 25.2 percent [CI: 22.0; 28.4]. Young women have a significantly higher risk of developing depressive symptoms than men of the same age. Immigrant background is an equally strong risk factor. The prevalence of depressive symptoms among adolescents with an immigrant background increased from 11% to 33%.DiscussionTo address this increased mental health risk and the inequalities, policy makers and society should ensure access and availability of target-group-specific and low-threshold prevention and counselling.
On the Spatiality of Square Occupations: Lessons from Syntagma and Tahrir
Authors: Soudias Dimitris
Published: April 2021

In this article, I rethink the spatiality of square occupations. I will first reflect on how space, place, presence, and territoriality are constituent conceptual notions of square occupations’ spatiality. Building on de Certeau’s notion of “Making Do”, and drawing heavily from Syntagma and Tahrir as examples, what follows then is an elaboration on the role of policing strategies and protest tactics as means of tabulating and imposing, or diverting and manipulating space. The cases of the 2011 occupations of Syntagma Square in Athens, and Tahrir Square in Cairo will serve the purpose of anecdotal evidence to exemplify the aforementioned concepts empirically.
Using Machine Learning to Analyze Climate Change Technology Transfer (CCTT)
Authors: Kulkarni Shruti
Published: April 2021

The objective of the present paper is to review the current state of climate change technology transfer. This research proposes a method for analyzing climate change technology transfer using patent analysis and topic modeling. A collection of climate change patent data from patent databases would be used as input to group patents in several relevant topics for climate change mitigation using the topic exploration model in this research. The research questions we want to address are: how have patenting activities changed over time in climate change mitigation related technology (CCMT) patents? And who are the technological leaders? The investigation of these questions can offer the technological landscape in climate change-related technologies at the international level. We propose a hybrid Latent Dirichlet Allocation (LDA) approach for topic modelling and identification of relationships between terms and topics related to CCMT, enabling better visualizations of underlying intellectual property dynamics. Further, a predictive model for CCTT is proposed using techniques such as social network analysis (SNA) and, regression analysis. The competitor analysis is also proposed to identify countries with a similar patent landscape. The projected results are expected to facilitate the transfer process associated with existing and emerging climate change technologies and improve technology cooperation between governments.
PEMANFAATAN AIR LIMBAH REBUSAN IKAN TAMBAN (Sardinella sp.) SEBAGAI FLAVOR PASTA ALAMI
Authors: Muhamad Syahrul Syah  , Azwin Apriandi  , R. Marwita Sari Putri
Published: April 2021

Tujuan penelitian ini untuk mengetahui pengaruh suhu terhadap tingkat kesukaan panelis hasil flavor pasta. Penelitian ini bersifat experimental laboratories dengan rancangan acak lengkap satu faktor, yaituair limbah rebusan ikan tamban diberi pelakuan suhu yang berbeda dengan suhu 70°C,75°C,80°C,85°C,90 °C. Kemudian di analisis menggunakan SPSS 25 untuk memperoleh perlakuan terbaik. Hasil percobaan menunjukkan bahwa falvor pasta yang diberikan perlakuan berbeda memberikan perbedaan yang nyata (𝜌<0,05%) terhadap tingkat kesukaan panelis. Berdasarkan hasil uji analisis kimia yaitu diperoleh kandungan protein 0,76%, kadar air 62,44%, kadar abu 13,42%, karbohidrat 22,94%. sedangkan untuk asam amino yang diperoleh dengan nilai tertinggi yaitu Tirosin 0,18%, nilai terendah yaitu Serin 0,5% pada flavor pasta terbaik dengan kode F3. Bahan baku yang digunakan dalam pembuatan flavor ini juga dilakukan uji logam berat namun tidak terdeteksi.