bluuebunny/crossref_metadata_2025 huggingface dataset:
Elemental Profiling with Reference to Metal Index to Study Pollutant Load in Northern River of India
Authors: Singh Bhagat , Tyagi Ram Naresh , Jindal Anil
Published: August 2024

Present light was to determine elemental load in Sirsa river ecosystem to know the concentration of toxicants in this Sutlej river’s tributary that act as a gutter for industrial effluents of Baddi region. The inductively coupled plasma mass spectroscopy was used to detect concentration of elements in the department of biochemical engineering and biotechnology at IIT Delhi and the collected data was further analyzed statistically using one way ANOVA at (p≤0.05) followed by post hoc Duncan’s test to predict degree of variations and comparative profile in Table 1. The application of metal index was also performed to estimate water quality and co-related it with health hazards. Variations in concentration of elements was reported near common effluent treatment plant on pollutant Nallah (S2) in deceasing order read as Mg>Na>Ca>B>Zn>Cu>Mn>Fe>Mo>Al>Tl>Se in ppb. The concentration of elements reported at S1, S2, S3 were within permissible limit of WHO and Bureau of Indian Standards, except the value of Boron, Magnesium and Thallium were exceeded these guidelines constantly at site S2 of study area.The metal index values at S1, S2 and S3 were 1.55, 5.80 and 2.57 respectively. The site S2 was affected strongly due to presence of elemental dust and un-treated waste water discharged by chemical industrial units of Baddi region. This site (S2) was nearer to common effluent treatment plant on the bank of Sirsa river and found to be unsuitable at all with more value of metal index. It was also viewed to adopt such scale indices to estimate drinking water quality with respect to concentration of elements after equal interval of time; as there may be seasonal change in the load of debris due to rate of pollutants dumping in the riverine ecosystem which is directly proportional to the content of elements. The load of pollutants in water system was underlined to know the impact of inorganic waste discharges on water quality of river in this region of Himachal Pradesh along industrial belt.
The Cultic Milieu in Christopher Partridge's researches
Authors:   Penza Orthodox Тheological Seminary, Fadeev Andrei
Published: August 2024

Within the framework of this article, two concepts are specified and compared — "the Cultic Milieu" and "occulture". Comparison and analysis of the results of cultural and sociological approaches make it possible to distinguish their strengths and weaknesses. Transmitting religious narratives within cultural phenomena is the central idea behind the concept of "occulture". The concept of the Cultic Milieu was introduced into the scientific discourse by Colin Campbell in 1972. The Cultic Milieu as defined by its author is deviant beliefs and practices of the cultural underground, rooted in historical experience. Comparing the characteristics of these concepts reveals the degree of their heuristicity in the field of studying unconventional and non-institutionalized religiosity.
The problem of the transmission of the Latin titles of Origen's treatise “On First Principles” in manuscripts of the gamma family
Authors:   Moscow Theological Academy, Maksimov Sergey
Published: August 2024

The article analyzes the manuscripts of the gamma family of the Latin translation of Origen’s treatise “On First Principles” in order to study the transmission of the Latin titles of the work. A review of critical editions of the treatise and scientific literature related to the study of the history of transmission of its Latin titles is given. Conclusions of the previous articles suggesting correcting Latin manuscript stemma presented in modern critical editions of the treatise are summarized. The author focuses on the table of contents of the treatise, which is presented in most gamma manuscripts. The data of other works included in all gamma manuscripts is used to clarify the problem under study. The theory of the existence of notes in the margins of the archetype of all known manuscripts of Origen’s “On First Principles”, proposed in foreign studies, is discussed. Based on the above data, important shortcomings of this theory are shown.
“An Atheist’s Breviary”: Theory and Practice of Civil Ritual in the USSR
Authors:   Saratov Orthodox Theological Seminary, Krasnoshchekov Kirill
Published: August 2024

The article is devoted to the analysis of the book “Socialist Rituals”. Kyiv. 1985, which outlines the theory and practice of civil rituals in the late USSR. This manual may well be called an “Аn atheistic breviary”, designed to replace the church breviary. The work shows the artificiality and lifelessness of Soviet civil rituals, considered by its creators primarily as an element of persecution of the Russian OrthodoX Church. The inability of Soviet civil rituals to satisfy human spiritual needs has been proven. The main, unsolved task of the creators of non-religious civil rituals was to find means of persuasion and evidence of its effectiveness. The article shows how, in order to impart a certain “spirituality” to civil rites, the authors of the manual consciously or unconsciously use the method of mental associations. New Soviet rituals are analyzed — “rites of the calendar cycle”, “solemn registration of marriage”, “solemn registration of a newborn”, “civil funeral services”.
Konsep Dan Strategi Pemasaran Diperlukan untuk Menyikapi Persaingan Bisnis Perusahaan
Authors: Pedro Gamalael Kelvin , Frilyaningrum Angel , Esti Rahayuningtyas Tri , Umam Choerul
Published: August 2024

The level of business competition in this era of globalization occurs very quickly and tightly, this makes every business actor, especially companies, must be able to find a way out. One aspect that really needs attention is the marketing aspect. With this marketing concept and strategy the company can continue to exist in carrying out its business activities. The company is also expected to be able to face growing competition and be able to achieve the desired success. The purpose and intent of this research is to find out and analyze several concepts and good marketing strategies in order to address the current business competition. The research method used is a qualitative approach which is carried out by taking secondary data sources from previous references such as literature. , various journals, as well as related documents according to the study and research themes and analyzed. Through this research, it is explained that the business world really needs good marketing concepts and strategies in order to be able to compete. Of course, careful preparation in planning the concept and marketing strategy is needed. Thus, each concept and strategy produced is able to provide many benefits for both the Company and consumers.
Dampak Globalisasi Terhadap Dinamika Budaya Dalam Konteks Komunikasi Bisnis
Authors: Sitio Ayu Lestari , Siregar Cai , Putri Dinda Karunia , Suhairi Suhairi
Published: August 2024

This article discusses the impact of globalization on cultural dynamics in the context of business communication. Globalization has changed the business landscape with intense cultural exchanges thereby increasing interactions between countries. In the context of business communication, complex cultural dynamics can influence the way individuals and organizations communicate, interact, and build effective business relationships.The writing of this article uses the literature or literature study method, in which the authors reveal that globalization has brought many significant changes in business and cultural communication. In the context of global business communication, the important aspects are the growth of multiculturalism, the adoption of global languages, and the influence of culture in marketing. In dealing with the dynamics of diverse cultures it is also very important to have a good cultural understanding, adopt communication styles, and use effective strategies.
Pengaruh Pengendalian Internal, Transparansi, Akuntabilitas, Dan Religiusitas Terhadap Pengelolaan Keuangan (Studi Kasus Pada Gereja Di Kecamatan Wonosalam Kabupaten Jombang)
Authors: Hidayat Muhammad Taufiq , Mulyoko Tabita Aprilia Nanda
Published: August 2024

This study is aimed to find internal control affects financial management, using transparency, accountability, and lack of religiosity as intervening variables. The population in this study were churches in Wonosalam District, which totaled 12 churches. The number of questionnaires distributed was 5 sets in 12 churches, but only 52 questionnaires were returned and could be processed.The testing technique uses the Statistical Package for the Social Sciences (SPSS) application by conducting validity tests, reliability tests, multiple linear tests, T-tests, and F-tests.Based on the test results, it shows that all variable has an effect on financial management;Based on the test results, it shows that: (1) Internal control has a positive effect on financial management;(2) Transparency has a positive effect on financial management; (3) Accountability has a positive effect on financial management; (4) Religiosity has a positive effect on financial managemen.
ANALISIS CASH FLOW DALAM RANGKA MENINGKATKAN PROFITABILITAS PADA KOPERASI NILA KANTI DINAS KOPERINDAG KOTA BIMA
Authors: Wardani Megasuciati
Published: August 2024

The aim of this research is to find out how the cash flow is at the Nila Kanti Cooperative (Dinas Koperindag) in Bima City. The type of research used in the research is descriptive research. This research describes the variable The Nila Kanti Cooperative (Dinas Diperindag) of Bima City was established from 2005 to 2022. The sample in this research is the financial report of the Nila Kanti Cooperative (Dinas Koperindag) of Bima City from 2015 to 2022. The results of the research show that cash flow will increase The profitability of the Nila Kanti Cooperative (Dinas Koperindag) Bima City is above the Profit Quality Ratio standard of 1, which reflects that the cash position of the Nila Kanti Cooperative is optimal in increasing its profitability, where by using the one sample t test, the t value is calculated is smaller than the t table value, so what is accepted is the null hypothesis, namely the assumption that the cash flow to increase profitability at the Nila Kanti Cooperative (Dinas Koperindag) Bima City is above the standard profit quality ratio. The results of the one sample t test obtained a tcount value of 2.389 and a ttable of 1.533. By comparing the tcount and ttable values, it turns out that the tcount value is greater than ttable (2.389>1.533). So the alternative hypothesis (Ha) which reads "It is suspected that the cash flow to increase profits with the Profit Quality Ratio at the Nila Kanti Cooperative (Dinas Koperindag) Bima City is above Standard 1". acceptable.
PENGARUH LUAS LAHAN, BIAYA PRODUKSI, DAN HARGA PASAR TERHADAP PENDAPATAN PETANI BAWANG MERAH DI JAWA TENGAH
Authors: Hardyaningtyas Amrina Rosada , Hernawati Retno Indah
Published: August 2024

This study aims to determine the effect of land area, production costs, and market prices on the income of red onion farmers in Central Java. This type of research is quantitative research. The data source used is primary data obtained by distributing questionnaires to farmers and secondary data from the website of the Ministry of Trade of the Republic of Indonesia, Central Java. The population in this study were red onion farmers spread across 7 regencies in Central Java with the largest harvest area including Brebes, Demak, Pati, Kendal, Temanggung, Boyolali, and Tegal Regencies. Based on the stratified random sampling and convenience sampling method, the number of respondents used was 216 shallot farmers. The data analysis technique used in this study is the multiple linear regression analysis methods with the SPSS 25 data analysis tool. The results of this study indicate that production costs and market prices affect the income of shallot farmers in Central Java while the land area does not affect the income of shallot farmers. red in Central Java.
PENGARUH E-COMMERCE, LAMA USAHA DAN MODAL TERHADAP PENINGKATAN PENDAPATAN PADA USAHA MIKRO, KECIL DAN MENENGAH PEMPEK 26 ILIR PALEMBAlNG
Authors: Pratami Salsabilah , Syafitri Lili , Kemala Mutiara
Published: August 2024

This study alims to determine the effect of using e-commerce, length of business alnd calpitall on increalsing income alt UMKM Pempek 26 Ilir Pallembalng. The design of this study used qualntitaltive resealrch in which daltal wals collected by distributing questionnalires. The populaltion alnd salmple in this study were 50 Pempek MSME alctors localted alround Palsalr 26 Ilir Pallembalng. Daltal alnallysis techniques consisted of daltal quallity tests, balsic alssumption tests, simple linealr regression alnallysis, t tests, alnd coefficient of determinaltion tests (R2) with the help of SPSS Version 26. The resealrch method used wals simple linealr regression alnallysis. The results of the study prove thalt the use of e-commerce (X1) hals al positive effect on increalsing income (Y). Length of Business (X2) hals al positive effect on Increalsing Income (Y). Alnd calpitall (X3) hals al positive effect on increalsing income (Y).
DAMPAK PENGGUNAAN METODE NILAI WAJAR TERHADAP NILAI PERUSAHAAN
Authors: Nurita Dika , Sitinjak Josin , Panggiarti Endang Kartini
Published: August 2024

The use of fair value metode is something that affects the value of the company.  This study aims to test the impact of using the fair value method on company value. This type of research is qualitative research. This research uses the literature review method. The results of the study using  the literature study data analysis method, obtained the result that fair value is not always stable and can be fully trusted, especially when the market is illiquid or under pressure.  So, reasonable value can affect a company's market value, but it doesn't necessarily directly affect its intrinsic value or actual value. This is because fair value is based on the market's valuation of an asset or company at a given time.
KINERJA PENDAPATAN DAN BELANJA DAERAH KABUPATEN TULUNGAGUNG SEBELUM, SAAT, DAN PASCA PANDEMI COVID-19 (TAHUN 2017-2022)
Authors: Selvi Natalia Mega , Hapsari Mega Tunjung
Published: August 2024

The purpose of this study was to determine the performance of regional income and expenditure in Kab. Tulungagung before, during and after the Covid-19 pandemic in 2017-2022. This study uses the analysis variables of the degree of decentralization, the ratio of financial independence, the ratio of expenditure growth, operational expenditure, capital expenditure, and the ratio of direct and indirect expenditure. The results of this study indicate that the analysis of the decentralization of Kab. Tulungagung 2017-2022 is sufficient, the average financial independence ratio is low with a consultative relationship pattern, the average operational expenditure and capital expenditure are good because operational expenditure is less than 90% and capital expenditure is more than 5%, the ratio of direct indirect expenditure not good because the biggest contribution is in direct spending.
PENGARUH PENERAPAN MANAJEMEN KONFLIK TERHADAP DISPLIN KERJA PEGAWAI PADA DINAS KOMINFO KOTA BIMA
Authors: Lutfi Muhamad
Published: August 2024

This study focuses on the effect of implementing conflict management on employee discipline at the Communication, Informatics and Statistics Service (KOMINFO) in Bima City. The method used in this study is a survey method with a quantitative approach. The data source for this research were employees of the City of Bima Communication and Informatics Office with a total sample of 52 people. As for the data analysis technique using, simple correlation coefficient analysis, coefficient determination analysis, simple linear regression analysis and hypothesis testing. The results of the research and data processing show that the Conflict Management carried out by the Office of Communication and Information has been implemented very well. This is evidenced by the implementation of Conflict Management programs in managing human resources according to the Collaborating, Competing, Avoiding, Accomodating, Compromissing indicators. Work Discipline carried out by the Ministry of Communication and Informatics has been implemented very well, this is evidenced by the implementation of Conflict Management programs in managing human resources according to the indicators of Frequency of Attendance, Level of Alertness, Obedience to Work Standards, Obedience to Work Regulations, Work Ethics. Conflict Management has a positive and significant effect on Employee Work Discipline, while the effect of Conflict Management on Employee Work Discipline is 11.22% while the side is 88.78% influenced by other factors not examined.
PENGARUH GREEN PRODUCT, GREEN PRICE, GREEN PLACE, GREEN PROMOTION TERHADAP KEPUTUSAN PEMBELIAN TUMBLER STARBUCKS TANGERANG
Authors: Lestari Ayu Dwi , Nursanta Edy , Widiyarsih Widiyarsih , Masitoh Siti
Published: August 2024

In the current era of globalization brings various changes that have an impact on aspects, especially on the environment. characterized by the occurrence of damage such as global warming (global warming) this is triggered by waste that is difficult to decompose such as plastic waste. So the Starbucks company is involved in implementing green marketing by producing Starbucks tumbler products to reduce plastic packaging. The purpose of this study was to analyze the effect of Green Product, Green Price, Green Place, Green Promotion on the Purchase Decision of Starbucks tumbler users.The analysis method in this study uses quantitative primary data, the test stages carried out are: validity, reliability, normality, heteroscedasticity, multicollinearity, multiple linear regression, F test, t test and coefficient of determination. The data used in this study used a questionnaire instrument, and the valid data collected were 100 respondents. The sampling method in this research is purposive sampling. The testing tool used is SPSS. The results of this study indicate that the variables Green Product, Green Price, Green Place, Green Promotion partially have a positive effect on purchasing decisions. While simultaneously the variables Green Product, Green Price, Green Place, Green Promotion have a positive and significant effect on the purchasing decisions of Starbucks tumbler users.
Pengaruh Financial Distress Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi
Authors: Damayanti Yulia , Atikah Siti , Lenap Indria Puspitasari
Published: August 2024

The goal of the research is to investigate the impact of financial hardship on company value and also to test profitability's potential to mitigate the impact of financial crisis on firm value. The present research employs a quantitative technique that makes use of secondary data from the yearly filings of property and real estate corporations. This study's population consists of 84 property and real estate corporations registered via the IDX from 2018 to 2021. The sample for this research was gathered by a purposive sampling strategy, yielding a sample of 41 firms and 164 observations. The classic assumption test, t test, coefficient of determination test, and employing moderated regression analysis with SPSS are all data analysis procedures. According to the studies, financial distress has a considerable negative effect on business value, and profitability amplifies the financial influence distress on company value.
Analysis Of The Implementation Of Internal Control System On Non Performing Loan (A Case Study On Bank Bjb Kcp Cicurug)
Authors: Hidayat Imam Riyadi , Nugroho Gatot Wahyu , Indrawan Andri
Published: August 2024

This research aims to determine the implementation of internal control systems on credit delinquency in Bank BJB KCP Cicurug. The variable used in this research is the internal control system. This research is a qualitative study using a qualitative descriptive method, where data is collected from the research object and the internal control system in Bank BJB KCP Cicurug is analyzed. The data collection methods used in this research are interviews, observations, and literature review. The results of the research show that Bank BJB KCP Cicurug has implemented a comprehensive internal control system in managing credit risks. The credit granting process is conducted through strict evaluation stages, including credit feasibility analysis and financial assessment. Credit monitoring and supervision are carried out continuously to identify potential credit delinquencies and take appropriate actions. Bank BJB KCP Cicurug also has accurate and transparent accounts receivable recording procedures and a professional debt collection team. Additionally, the bank has a careful bad debt provisioning policy to manage problematic debts. Although the internal control system implemented by Bank BJB KCP Cicurug has significantly contributed to managing credit risks, the research also identified several challenges that need to be addressed.
Pengaruh Sanksi Pajak, Pengetahuan Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Di Kecamatan Guntur Kabupaten Demak
Authors: Rahayu Dwi , Septi Adila Frinda , Sufa Kefi Batista
Published: August 2024

Tax, as one of the largest contributors to state income, including land and building tax, which is a source of Original Regional Income in Demak Regency, is expected to improve the welfare of the people in the area, so that taxpayer compliance in Demak Regency must continue to be improved. This research aims to determine the influence of tax sanctions, tax knowledge, and taxpayer awareness on taxpayer compliance in Guntur District, Demak Regency.The research population is all taxpayers who pay Land and Building Tax (PBB) in Guntur District, Demak Regency in 2022. The research sample was 40, determined using the solvin formula, and selected randomly. The data used is primary data, with data collection techniques using questionnaires, data analysis used is multiple linear regression analysis.The research results show that: (1) Tax sanctions have a significant positive effect on taxpayer compliance, (2) Tax knowledge has a positive and significant effect on taxpayer compliance, and (3) Taxpayer awareness has a positive and significant effect on taxpayer compliance. It is hoped that these results can be input for the Demak Regency Government to continue to educate its people to comply with paying taxes, and become a reference for similar research for future researchers.
Pengaruh Pengetahuan Investasi, Manfaat Investasi, Motivasi Investasi, Modal Minimal Investasi, Dan Return Investasi Terhadap Minat Investasi Di Pasar Modal
Authors: Wulandari Putri , Machmuddah Zaky , Utomo ST. Dwiarso
Published: August 2024

This research was carried out to see whether there was an influence on investment knowledge, investment benefits, investment motivation, minimum investment capital and investment returns on investment interest in the capital market. Quantitative methods were used in this research. Determining sample limits using the Slovin formula produced 201 respondents from 405 students who took part in KSPM in Semarang City. The samples for this research were Unissula 15 students, Unisbank 10 students, UIN Walisongo 17 students, Unwahas 5 students, Polines 49 students, Undip 50 students, Unika 10 students, Udinus 28 students, Upgris 10 students, Usm 7 students. This research was conducted using primary data, namely multiple linear regression analysis tests. From the test results, investment knowledge, investment benefits, investment motivation, minimum investment capital and investment returns have an influence on investment interest in the capital market among students who take part in KSPM in Semarang City. The results of the F test show that the significance value is 0.000, which means less than 0.05, indicating that this model can be used for research. Based on the results of the Adjusted R Square test, the value is 0.585 or 58.5%, indicating that the five independent variables have an effect on the dependent variable by 58.5%. Meanwhile, the remaining 41.5% of investment interest among students who take part in KSPM is influenced by other variables that are not in the regression model of this research.
Korelasi Perencanaan Pajak, Akuntansi Pertanggungjawaban Dan Komitmen Organisasi Pada Kinerja Manajerial
Authors: Ratnawati Juli , T.A.H Natalistyo , Dian Andika Arditya
Published: August 2024

The article  aims to analyze the correlation of tax planning and responsibility accounting on manager performance with the organizational commitment as an intervening variable. The respondents of this study are all levels of managers, both operational and middle level managers at PT. Sinar Sosro Central Java Region as many as 56 people. We use path anaysis to  analyze the data. The study finds that tax planning and responsibility accounting have an influence on organizational commitment. Beeside, tax planning, responsibility accounting and organizational commitment influence toward managerial performance. However, tax planning and accountability accounting do not affect managerial performance through organizational commitment.
Pengaruh Kebijakan Deviden, Struktaur Modal, Set Peluang Investasi, Dan Profitabilitas Terhadap Nilai Perusahaan
Authors: Mahirun Mahirun , Ayuningrum Anggrainy Putri , Prasetiani Titi Rahayu , Kushermanto Andi
Published: August 2024

The research objective is to empirically examine the effect of dividend policy, profitability, capital structure, and investment opportunity set on firm value. The object used is the LQ45 index company on the Indonesia Stock Exchange during the period 2017-2021. The analytical tool we use is multiple linear regression using SPPS software. The results of testing 134 samples over a period of 5 years resulted in the findings of profitability with the return on equity (ROE) indicator, and the investment opportunity set with the price earning ratio (PER) indicator being able to significantly increase the company's value with the price to book value (PBV) indicator. While other findings are dividend policy with dividend payout ratio (DPR) indicator has a negative and insignificant effect on firm value (PBV). While the capital structure with the debt to equitu ratio (DER) indicator although it has a positive effect on firm value (PBV), but the results are not significant.
Pengaruh Rasio Profitabilitas Dan Likuiditas Terhadap Financial Distress Pada Perusahaan Otomotif Tahun 2019-2022
Authors: Maryamah Isnani , Suparno Suparno
Published: August 2024

Automotive companies are a very important sector for investment and have a significant role in national economic growth. However, an unstable situation such as the Russia-Ukraine war has the potential to hamper economic recovery, both in Indonesia and the world, from the impact of the Covid-19 pandemic. This research was conducted to find out whether profitability and liquidity ratios have an effect on predicting financial distress in automotive companies listed on the IDX in 2019-2022 using the multiple linear regression analysis method. The results of this study are that the profitability ratios have an effect on financial distress while the liquidity ratio has no effect on financial distress. But the ratio of profitability and liquidity together affect financial distress.
Kinerja Keuangan Pengaruhnya Terhadap Harga Saham
Authors: Hadi Saputro Dian Festiana , Setyowati Lilis
Published: August 2024

This study aims to determine the effect of financial performance consisting of the current ratio, return on equity, return on assets, price earning ratio, and net profit margin on stock prices in energy sector companies listed on the Indonesia Stock Exchange in 2020-2021. The sampling technique used purposive sampling method. The number of final samples obtained by a number of 91 companies that have met the criteria. Methods of data analysis using multiple linear regression analysis. The results showed that the current ratio has no significant effect on stock prices. Return on equity has no significant effect on stock prices. Return on assets has a significant effect on stock prices. Price Earning Ratio has a significant effect on stock prices. Net profit margin has a significant negative effect on stock prices.
Analisis Corporate Governance Terhadap Manajemen Pajak Pada Perusahaan Sub Sektor Kosmetik dan Barang Kebutuhan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia
Authors: Pracita Sriayu , Surianti Kadek , Sahlan Fahmi
Published: August 2024

This research aims to determine the influence of management compensation, independent commissioners, and audit committees on tax management. Sample selection used the judgment sampling method with a total of 5 companies in the Cosmetic and Household Needs Sub-Sector listed on the Indonesia Stock Exchange that met the criteria. The analysis method in this study is panel data regression analysis. The research results indicate that the management compensation variable has a significant positive effect on tax management, independent commissioners have a significant positive effect on tax management, and the audit committee variable has a significant positive effect on tax management. Additionally, collectively, the variables of management compensation, independent commissioners, and audit committees have a significant positive effect on tax management.
Penerapan ISAK 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Pada Yayasan Panti Asuhan Yatim Piatu Assalafiyah
Authors: Qurrata A’yun Nur Aini , Riyadi Slamet
Published: August 2024

Noen-proefit oerganizatioens are oerganizatioens that doe noet have the aim oef making a proefit, but instead foecus oen service and suppoerting noen-coemmercial public interests. Which noen-proefit oerganizatioens include religioeus oerganizatioens, schoeoels, hoespitals, coemmunity oerganizatioens. Financial Accoeunting Standards Noe. 35 (ISAK 35) is an accoeunting standard that is impoertant foer ensuring coensistency in financial repoerting, which coensists oef several financial repoert coempoenents such as the Financial Poesitioen Repoert, Coemprehensive Repoert, Repoert oen Changes in Net Assets, Cash Floew Repoert, and Noetes toe Financial Repoerts. This research was coenducted at the Assalafiyah Oerphanage Foeundatioen with the aim oef finding oeut the foeundatioen's financial repoerts based oen ISAK 35 coencerning the presentatioen oef financial repoerts oef noen-proefit oeriented entities. This research was carried oeut using qualitative field research methoeds with data coellectioen methoeds throeugh interviews, oebservatioen and doecumentatioen. Meanwhile, the data analysis methoed is carried oeut by means oef data transcriptioen, data triangulatioen and data reductioen, and drawing coenclusioens. The results oef this research shoew that the Assalafiyah Oerphanage Foeundatioen has noet implemented ISAK 35 which shoeuld be doene by noen-proefit oeriented entities. The recoerding oef financial repoerts carried oeut by foeundatioens is still very simple, oenly repoerting cash in and cash oeut. Therefoere, improevements have been made toe the financial repoerts in accoerdance with the proevisioens oef ISAK 35 foer the foelloewing year, soe that the Financial Repoerts are easy toe understand, and toe improeve the foeundatioen's perfoermance better and in line with the oebjectives that have been set.
Pengaruh Penerapan Akuntansi Sektor Publik Dan Pengawasan Internal Terhadap Kinerja Instansi Pemerintah Daerah Dengan Good Governance Sebagai Variabel Intervening
Authors: Familia Irene Bella , Iriyadi Iriyadi , Hasibuan David , Saurmauli Pangaribuan Windawaty
Published: August 2024

The aim of this research is to determine the mediating influence of good governance on the influence of the implementation of public sector accounting and internal supervision on the performance of local government agencies. The author conducted research at RSUD R. Syamsudin, S.H. Sukabumi City, which is located on Jalan Hospital No.1, Cikole, Kec. Cikole, Sukabumi City, West Java Province. The research results concluded that: (1) The application of public sector accounting has an effect on good governance; (2) Internal supervision influences good governance; (3) Good governance influences the performance of local government agencies; (4) The implementation of public sector accounting has a positive effect on the performance of local government agencies; (5) Internal supervision has a positive effect on the performance of local government agencies; (6) Good governance mediates the influence of the implementation of public sector accounting on the performance of local government agencies; and (7) Good governance mediates the influence of internal supervision on the performance of local government agencies.
Faktor-Faktor Yang Mempengaruhi Sustainable Report Pada Perusahaan Pertambangan
Authors: Retnoningsih Sri , Wijayanti Sukma , Risnawati Heni
Published: August 2024

The Sustainable Development Goals (TPBs/SDGs) are sustainable development agreements based on human rights and equality. TPB/SDGs have Universal, Integration and Inclusive principles, to ensure that no one is left behind or is called No One Left Behind. Disclosure of financial reports is support from economic entities in achieving SDGs goals. Sustainability reports are one of the media as a means of communicating an entity's responsibility towards economic, social and environmental aspects. This research aims to analyze what factors influence the quality of disclosure in sustainability reports in order to support the SDGs agenda. The data used are annual financial reports and sustainability reports which have been published through the Indonesia Stock Exchange for the 2021-2022 period in Mining and Energy Companies. The research results show that Leverage has no effect on the sustainable report, female directors have no effect on the sustainable report and company size has an effect on the sustainable report. From the model test results, an R Square value of 0.628% was obtained. This research model is quite good because it is able to test more than 50%, while 37.25 is a variable outside this research
Pengaruh Book Tax Differences Dan Tingkat Hutang Terhadap Persistensi Laba Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 - 2023
Authors: Rahma Warnika Widia , Sri Utami Endang
Published: August 2024

In the decision-making process, information about profits plays an important role. The right decision often depends on the quality of the earnings information itself. Quality profits are profits that can provide an accurate indication of future porfit estimates. Consistency in earnings indicates superior earnings quality over time. In addition, differences between recorded profits in books and profits subject to tax (book tax differences) can affect profit persistance due to differences in the recognitions of incopme and costs according to accounting standards and tax regulations. Apart from that, another factor that also has the potential to influence profit persistence is the company’s debt level. In an effort to explore the impact of book tax differences, as well as debt levels on earnings persistence, this research was conducted with a clear aim. The method in used is a careful quantitative approach. The population studied included companies in the banking sector listed on the Indonesia Stock Exchange (BEI) during the period 2019 to 2023. The sample selection procedure was carried out using SPSS 26 software to analyze the patterns that emerged. From the results of the analysis that has been carried out, it was found that there is a significant and positive influence between the difference between profit recognition in financial statements and tax imposition on the resilience of company profits. On the other hand, ther is no significant relationship between the level of company debt and earnings resilience measured in this research.
Systematic Literature Review: Pengaruh Model Problem Based Learning terhadap Kemampuan Matematis dan Sikap Siswa
Authors: Sudianto Sudianto , Ramdiani Rani
Published: August 2024

Penelitian ini bertujuan untuk mengetahui pengaruh model Problem Based Learning (PBL) terhadap kemampuan matematis dan sikap siswa. Metode yang digunakan dalam penelitian ini yaitu Systematic Literature Review (SLR). Pengumpulan data dilakukan dengan mendokumentasikan artikel-artikel yang terkait dengan model Problem Based Learning terhadap kemampuan matematis dan sikap siswa. Artikel yang digunakan dalam penelitian ini sebanyak 10 artikel jurnal nasional 7 tahun terakhir yang diperoleh dari google scholar. Berdasarkan kajian literatur yang dilakukan, hasilnya menunjukkan bahwa terdapat peningkatan presentase pembelajaran matematika sebelum dan sesudah diterapkannya model Problem Based Learning. Penerapan model problem-based learning dalam pembelajaran matematika dapat (1) meningkatkan kemampuan pemecahan masalah, (2) meningkatkan kemampuan berpikir kritis, (3) meningkatkan hasil belajar, (4) meningkatkan prestasi belajar, (5) meningkatkan literasi matematis, (6) meningkatkan komunikasi matematis, (7) meningkatkan kemandirian belajar, (8) meningkatkan minat belajar, (9) meningkatkankan motivasi belajar, serta (10) meningkatkan keaktifan pembelajaran. Dari hasil ini membuktikan bahwa model pembelajaran problem-based learning membawa pengaruh positif terhadap peningkatan kemampuan matematis dan sikap siswa.
Profil Kemampuan Numerasi Siswa Sekolah Dasar Di SDK Kisanata
Authors: Itu Maria Alexandria , Soro Viorentina Meo , Wewe Melkior
Published: August 2024

Penelitian ini bertujuan untuk menggambarkan profil kemampuan numerasi siswa SDK Kisanata menggunakan metode kualitatif deskriptif. Data dikumpulkan melalui observasi langsung selama pembelajaran matematika, wawancara dengan guru serta dokumentasi. Hasil penelitian menunjukkan variasi kemampuan numerasi antar tingkatan kelas, dengan siswa kelas atas cenderung memiliki pemahaman lebih mendalam dibandingkan dengan siswa kelas bawah. Secara umum, siswa menunjukkan kemajuan dalam penguasaan konsep matematika dasar seperti penjumlahan, pengurangan, perkalian, dan pembagian, meskipun masih terdapat kesulitan dalam penerapan konsep tersebut dalam konteks situasi nyata. Faktor-faktor yang memengaruhi kemampuan numerasi siswa meliputi metode pengajaran yang digunakan oleh guru, motivasi belajar siswa, dan dukungan orang tua di rumah. Temuan ini menyarankan perlunya pendekatan pembelajaran yang lebih terpadu dan interaktif untuk meningkatkan pemahaman konsep matematika siswa di SDK Kisanata. Penelitian ini memberikan kontribusi dalam pengembangan kurikulum dan strategi pembelajaran yang lebih efektif dalam meningkatkan kemampuan numerasi siswa sekolah dasar.
Self-Efficacy and Mathematics Learning Experience Using 5Es Model among Pre-service Teachers
Authors: Aguila Jenny Rose S. , Marasigan Nora V.
Published: August 2024

This study employs a descriptive-correlational design, using both qualitative and quantitative approaches, to investigate the self-efficacy levels of pre-service mathematics teachers in relation to their exposure to the 5Es instructional phases. Data was gathered from 106 pre-service mathematics teachers at Batangas State University Campuses during the academic year 2020-2021 using a researcher-made questionnaire and focus group discussions. Mean, Standard deviation, Pearson r, and Thematic Analysis were used to analyze the data. The results reveal a strong correlation between pre-service teachers' self-efficacy in mathematics and their exposure to the 5Es instructional phases. Additionally, it suggests the potential effectiveness of a researcher-made mathematics learning guide in enhancing students' self-efficacy in mathematics. This research underscores the importance of diverse learning strategies for mastering mathematical concepts, encourages instructors to innovate and adapt their instructional practices based on the 5Es model to enhance students' self-efficacy in mathematics, and calls for future research to explore additional factors that influence students' self-efficacy when exposed to 5Es instructional phases.
Special Issue – Contemporary Russia in International Relations – Introduction
Authors: Secches Daniela Vieira , Mielniczuk Fabiano P.
Published: August 2024

Special Issue – Contemporary Russia in International Relations – Introduction
Explorando o Sistema de Criptografia Signal no WhatsApp
Authors: Antunes Igor , Kowada Luis Antonio
Published: August 2024

Em 2016, WhatsApp implementou o sistema de criptografia fim-a-fim Signal Protocol para proteger todos os dados transmitidos, de forma a previnir que acessos terceiros não-autorizados possam obter informações. Entretanto, apesar do sistema de criptografia ser open-source, a sua implementação foi pouco divulgada pela empresa. O propósito deste trabalho é estudar a implementação deste sistema para garantir que o WhatsApp o utiliza corretamente e que não consegue obter acesso ao conteúdo das mensagens de seus usuários. Para isso, utilizou-se uma injeção de código em um dispositivo Android para capturar mensagens e chaves e encaminhar estas para um sistema terceiro baseado no Signal Protocol. Os resultados mostram que a empresa utiliza o sistema apropriadamente, sem acesso às chaves privadas dos usuários e ao conteúdo das mensagens.
Algoritmos de Aprendizado de Máquina Aplicados ao Reconhecimento de Usuário Baseado na Dinâmica da Digitação: Um Estudo Comparativo
Authors: Cruz Marco Aurélio da Silva , Goldschmidt Ronaldo Ribeiro
Published: August 2024

Em geral, as análises comparativas feitas em trabalhos que estudam a tarefa de reconhecimento de usuários baseada na dinâmica da digitação utilizando algoritmos de Aprendizado de Máquina (AM) se restringem à avaliação considerando apenas um único conjunto de dados específico, em geral não público, o que torna difícil generalizar quais são, de fato, os algoritmos mais indicados para realizar tal tarefa. Assim, o presente trabalho tem como objetivo apresentar um estudo comparativo acerca do desempenho de alguns dos mais populares algoritmos de AM aplicados a tal tarefa utilizando cinco conjuntos de dados públicos compostos por amostras estáticas (textos fixos, como senhas, por ex.). Os experimentos realizados mostraram que o Random Forest foi capaz de superar os demais algoritmos em todos os conjuntos de dados analisados.
Uma Avaliação de Desempenho de Cadeias de Blocos Privadas Permissionadas através de Cargas de Trabalho Realísticas
Authors: Oliveira Marcela T. , Carrara Gabriel R. , Fernandes Natalia C. , Albuquerque Célio V. N. , Carrano Ricardo C. , Medeiros Dianne S. V. , Mattos Diogo M. F.
Published: August 2024

As cadeias de blocos vêm sendo utilizadas para agregar segurança a aplicações privadas em diversas áreas do conhecimento. Esta diversidade resulta no desenvolvimento de múltiplas plataformas para atender às especificidades de cada aplicação. Assim, um desafio fundamental é assegurar que essas plataformas proveem segurança, controle de permissionamento e alto desempenho às aplicações de cadeias de blocos. Este artigo avalia duas plataformas de desenvolvimento de cadeia de blocos, Parity e Multichain. A avaliação consiste na comparação entre as plataformas, analisando a vazão das transações, aceitação de blocos e a latência de acesso à cadeia. Para tanto, utiliza-se uma topologia de rede par a par privada permissionada de cadeia de blocos, na qual são aplicadas cargas de trabalho realísticas. As cargas de trabalho são geradas aleatoriamente, seguindo a distribuição de probabilidades da chegada de transações na cadeia de blocos do Bitcoin. Os resultados mostram que cada plataforma se destaca em critérios específicos. As decisões de projeto de cada plataforma resultam em restrições de funcionalidades que devem ser tratadas por desenvolvedores para a criação de cadeias mais seguras e eficientes.
White Box Implementations of Dedicated Ciphers on the ARM NEON Architecture
Authors: Dahab Ricardo , López Julio , Rodrigues Félix Carvalho , Fujii Hayato , Sider Giuliano , Serpa Ana Clara
Published: August 2024

Modern computer environments such as smartphones are increasingly susceptible to malware, a cause of concern regarding their trustworthiness. Nevertheless, cryptographic algorithms are still necessary in such environments, which raises the need for a secure white-box design and implementation of such algorithms. Dedicated white box block ciphers are encryption algorithms designed to operate in untrusted environments. In this paper we present a fast vectorized implementation of two families of dedicated white-box block ciphers, SPACE [Bogdanov and Isobe 2015] and WEM [Cho et al. 2017], for the ARM Cortex-53 processor, using the NEON vector instruction set. To the best of our knowledge, the implementations outlined in this paper currently have the best reported performance for these dedicated ciphers in the white box context.
Proposta de implementação do algoritmo SHA-256 em Hardware
Authors: Santos Júnior Carlos E. B. , Fernandes Marcelo A. C.
Published: August 2024

Este trabalho propõe uma arquitetura desenvolvida em Field Programmable Gate Array (FPGA) para o algoritmo de hash SHA-256. O SHA-256 é bastante usado em protocolos para transporte de dados seguros ou verificação de integridade, como o HMAC, TLS e IPSec. A implementação proposta neste artigo traz uma abordagem diferenciada em relação a outros trabalhos já publicados, com núcleos agrupados executando o algoritmo SHA-256 em paralelo. Alcançando um throughput de 0, 80847Gbps para uma único núcleo e em torno de 101Gbps para 128 núcleos em um único FPGA. Existe uma grande possibilidade de aplicações para tal implementação, a qual utilizou como FPGA alvo o Xilinx Virtex 6 xc6vlx240t-1ff1156.
Secure Cloud Processing for Smart Meters Using Intel SGX
Authors: Araújo Marcos V. M. , Prado Charles B. do , Carmo Luiz F. Rust C. , Rincón Alvaro E. R. , Farias Claudio M.
Published: August 2024

Smart Grids are power grids that use Information and Communication Technologies to improve the power generation, transmission and distribution. The main characteristic on Smart Grids is the ability to process and transmit a huge data information in real-time. However, that rise a new security challenge on confidentiality and data integrity, due to Smart Grids can be part of hostile environments. For example, using a cloud computing to realize billing and load balance process. Thus, to ensure confidentiality and data integrity of Smart Grids in cloud environments, this paper proposes an application for the protection of billing and load balancing data using the Intel Intel Software Guard extension SGX platform. SGX allow to instantiate protected memory areas called enclaves, preventing subprocesses or other machines within the cloud from accessing the data stored in them.
Einleitung in das Neue Testament
Authors: Thiessen Jacob
Published: August 2024

Die neutestamentliche Einleitungswissenschaft beschäftigt sich mit der Entstehungsgeschichte der 27 Bücher des Neuen Testaments. Infolge der Aufklärung und der »rein historischen Auslegung« – die Gottes Handeln in der Geschichte methodisch ausschließt – werden diese vor allem im deutschsprachigen Raum weitgehend spät datiert und damit ihrem historischen Kontext im Leben Jesu und der Apostel entfremdet. Diese Spätdatierung wird in dem vorliegenden Buch hinterfragt. Dabei spielen u. a. jüdische und altkirchliche Quellentexte sowie intertextuelle Studien eine größere Rolle, als das oft der Fall ist. Dadurch soll die Grundlage zu einem breiteren Verständnis der biblischen Botschaft vermittelt werden. Das Buch ist so konzipiert, dass es auch für »Anfänger der Theologie« verständlich ist.