bluuebunny/crossref_metadata_2025 huggingface dataset:
The Modern City as an Oeuvre: Theory and Practice of The Production of Space in Henri Lefebvre’s “Intellectual Activism” and European Street Art
Authors: Chabbert Marie
Published: February 2023

Throughout the second half of the twentieth century, capitalism – in particular its latest evolution, which the French theorist Henri Lefebvre calls “neocapitalism” – imposed its dominance over the space of modern cities (Production  8). This article aims to elucidate the way in which two modes of opposition to the neocapitalist domination of space, namely Western European street art and Henri Lefebvre’s theory, affect citizens’ experience of space. Throughout this article, it will become clear that Lefebvre and Western European street art share similar strategies of spatial resistance, based on the reconfiguration of what Lefebvre describes as the individual’s experience of the “perceived” and “conceived space” (38). However, what I call the paradox of visibility faced by these two figures of contestation casts doubt upon their ability to allow for a re-appropriation of the city space by its citizens. This will precipitate a questioning of their efficiency as strategies of spatial resistance.
Good versus Evil: Representations of the Monstrous in Thirteenth Century Anglo-French Apocalypse Manuscripts
Authors: Behrooz Anahit
Published: February 2023

This paper examines one of the oldest ideological conflicts of all time: that between the divine powers of good and evil in the Book of Revelation, as represented in thirteenth century Anglo-French apocalypse manuscripts. Using a theoretical framework based on medieval conceptions of the monstrous and the monstrous body, this paper will explore contrasting representations of moral ideology in three different Apocalypse manuscripts (the Trinity Apocalypse, the Douce Apocalypse, and the Getty Apocalypse), arguing that the monstrous body is employed throughout these manuscripts in order to delineate between the forces of good and evil.
Stealing Fire: Political Re-Appropriation of Verse Drama in Tony Harrison’s Prometheus and Liz Lochhead’s Medea
Authors: MacMillan Harriet
Published: February 2023

Critical opinion of verse drama has long considered it to be an outdated and classist form. Yet in the early 21st century, certain dramatists have provided examples of how the form may be subverted not only to expose its privileged history but to provide a context for new lines of ideological enquiry. This article examines how verse drama has been re-appropriated to serve as a vehicle for socialist and feminist concerns in Liz Lochhead's Medea and Tony Harrison's Prometheus.
Reading Projects
Authors: Hammill Faye
Published: February 2023

"By reading only six hours a day", says Marianne Dashwood, outlining her plan of future application to her sister Elinor in Sense and Sensibility, "I shall gain in the course of a twelve-month a great deal of instruction which I now feel myself to want." She adds: "Our own library is too well known to me, to be resorted to for any thing beyond mere amusement. But there are many works well worth reading at the Park; and there are others of more modern production which I know I can borrow of Colonel Brandon" (301). We know, to some extent, what was in the Dashwoods' own library – volumes of Cowper, Scott and Thomson are mentioned. But what might Marianne have borrowed at Barton Park and Delaford? Which publications would Colonel Brandon have considered most appropriate for her project of self-improvement? Elinor considers Marianne's plan excessive, but what would have been a more realistic amount of time for her to spend reading each day, and where might she have done it?
Are the Homeless Taboo? – A Theoretical Perspective
Authors: Clay Adam
Published: February 2023

Discussing works by Patrick Declerck, Ghassan Hage, and Giorgio Agamben, this paper asks whether society sets the homeless apart and treats them the way it does not by accident, but deliberately, because they serve, as outcasts, a particular function. This article does not attempt to analyse a given local or national situation; it is, instead, a thought experiment which develops a hypothesis by drawing on ideas put forward by authors such as Michel Foucault, Claude Lévi- Strauss and Achille Mbembe. It posits that the homeless are the result of an unacknowledged yet structural discriminating process whereby society deprives some people from their humanity in order to define itself, its members and its values.
Taboo in the Next Room: Lesbian Suicide in Lillian Hellman’s The Children’s Hour
Authors: Young Angus
Published: February 2023

This article argues that Lillian Hellman’s play The Children’s Hour (1934) conflates two taboos: lesbianism and suicide. In so doing, the play creates a space of irresolution that suggests an inherent instability in the process of the taboo.
Massacre and the Masses: Mark Twain, the Press, and the Reinvention of the Self
Authors: Holzapfel Niki
Published: February 2023

This article examines Mark Twain’s newspaper hoax “A Bloody Massacre Near Carson” (1863) and its resulting controversy alongside Twain’s comments on the press. By examining Twain’s early journalism, I hope to demonstrate how his comments on the press, when viewed together, questioned the journalist’s ability to report objective truths.
The Real Deal: Hip-hop Mixtape Artwork and Black Masculinity
Authors: Smith Emmett Robinson
Published: February 2023

Despite hip-hop’s status as a means of resistance to myriad systems of institutionalized racism, oppression, and poverty, its rise in mainstream popularity has caused a dramatic increase in its corporate monetization. This causes a transfer of control from the artist to the record label, at times jeopardizing hip-hop’s fundamental principles of rebellion, resistance, and risk. An alternative mode of expression, however – the mixtape – puts power back into the hands of hip-hop artists, becoming a crucial vessel for unmitigated artistic expression and meaning. One of the most significant and immediately striking aspects of the mixtape is the cover art. By honing in on the visual aspects of five select mixtapes, it becomes evident that the images presented on their covers advance male hip-hop artists’ freedom of expression of black masculinity. These images, though at times problematic in their own way, become a crucial source of meaning not only in the realm of hip-hop, but in the genre’s relationship with broader societal perceptions of the black male.
Nosotros y la naturaleza: un solo ecosistema
Authors: Carranco Morgana
Published: February 2023

Como humanos, en ocasiones, es fácil deslindarse de lo que pasa a nuestro alrededor. Debido al desarrollo de la ciencia y la tecnología, se ha facilitado la obtención de nuestro sustento y nuestra protección ante los elementos. Ya no tenemos que recolectar frutos, salir a cazar la comida, o buscar un refugio, por ejemplo. No obstante, a pesar de los grandes alcances tecnológicos, no estamos desvinculados del entorno. Dependemos de él: de los recursos que provee, de los cambios que nos impone. Así, en esta ocasión en la Revista Digital Universitaria evocamos algunas de las formas en las que estamos conectados con el medio ambiente, el cómo somos uno con él, parte del mismo ecosistema.
Tlacuaches y basura cero en Ciudad Universitaria
Authors: Hortelano Moncada Yolanda , Pérez-Lara Sandra , A. Cervantes Fernando , Gil-Alarcón Guillermo
Published: February 2023

La Universidad Nacional Autónoma de México (unam) implementó en 2013 un sistema de separación de Residuos Sólidos Urbanos (rsu) en Ciudad Universitaria, para reducir el impacto ecológico. Sin embargo, algunos mamíferos silvestres como los tlacuaches (Didelphis virginiana), que habitan en la Reserva Ecológica del Pedregal de San Ángel (repsa) y las áreas verdes circundantes, que cuentan con pedregales remanentes, quedan atrapados dentro de los contenedores de basura al ir en busca de alimento. Sin ayuda de alguna persona pueden morir, pues como los botes son profundos y lisos, no pueden salir. Este solo es uno más de los retos de supervivencia a los que se enfrenta la fauna silvestre, A pesar de información que ha sido difundida en redes sociales, así como propuestas para ayudarlos, esta problemática sigue siendo desconocida para la mayoría de la comunidad universitaria. Así, en este trabajo se proponen acciones para saber qué hacer en caso de que un tlacuache sea encontrado en un bote de basura, con el propósito de contribuir a la conservación de este animal poco comprendido.
PrEPvenir la infección por VIH
Authors: Soto-Nava Maribel , García-Morales Claudia
Published: February 2023

Esta infografía busca extender la información sobre las nuevas estrategias para prevenir la infección por el Virus de la Inmunodeficiencia Humana (vih), y así reducir el número de nuevas infecciones a nivel mundial. Se habla del tratamiento PreExposición o Profilaxis PreExposición (prep): qué es, a quién está dirigido y se proporcionan enlaces para obtener datos adicionales.
Erwinia amylovora: historia de una superbacteria
Authors: de la Peña Baca Daniel Alejandro , Acosta Muñiz Carlos Horacio , Romo Chacón Alejandro
Published: February 2023

Históricamente, el tizón de fuego (causado por la bacteria Erwinia amylovora) ha sido un referente en el estudio de enfermedades de plantas. La comprensión y el estudio de esta enfermedad han beneficiado a la fitopatología, además, ha propiciado avances importantes en otras ciencias como la biotecnología y la microbiología. Hoy en día, la creciente resistencia de esta bacteria frente a los antibióticos utilizados para su control alerta sobre el uso indebido de estos fármacos en la agricultura y expone el riesgo potencial que esto significa para la salud humana.
Crear videos para los estudiantes, ¿por dónde empezar?
Authors: Cortez Herrera Paola Nayeli
Published: February 2023

Si está pensando en realizar un vídeo para sus clases o con algún otro propósito, tiene que leer esto. La elaboración de un vídeo no es una tarea sencilla y conlleva una gran responsabilidad y dedicación. Pero una vez que se tiene el producto final, tenga por seguro que será un material digital que puede usar y compartir las veces que sean necesarias. Esto, con el tiempo, permite reducir la carga de trabajo y contar con un acervo propio de recursos digitales. Además de tener un recurso que impacta en los diversos estilos de aprendizaje. La primera vez que hacemos un vídeo nos encontramos muchas dificultades, pero ¿qué acciones o cosas que valen la pena no cuestan trabajo en un principio? En este artículo se comparten algunas recomendaciones básicas antes de emprender la aventura en el mundo de la creación y realización de vídeos, para la finalidad que usted requiera.
Diversidad y distribución de mosquitos (Diptera: Culicidae) en la frontera México-Guatemala
Authors: Vázquez-Marroquín Rafael , Castañeda-Rivero Francisco R. , Chan-Chable Rahuel J. , De la Cruz-Ramos Josué M. , Espinoza-González Carlos A. , Ortega-Morales Aldo I.
Published: February 2023

Se realizaron recolectas de mosquitos (Diptera: Culicidae) en el intradomicilio y peridomicilio a lo largo de la frontera Chiapas-Guatemala durante octubre-noviembre del 2018. Se recolectaron 4,439 especímenes pertenecientes a 2 subfamilias, 18 géneros y 41 especies, una de ellas Mansonia dyari (Belkin, Heinemann y Page, 1970) es un nuevo registro estatal para Chiapas. De las 41 especies recolectadas, 21 tienen importancia en salud pública, siendo algunas de ellas los principales vectores de malaria, dengue, fiebre amarilla, chikungunya, zika, mayaro, encefalitis equina venezolana, encefalitis equina del oeste y fiebre del valle del Rift. Culex quinquefasciatus y Aedes aegypti mostraron ser las más abundantes. En algunos casos, los municipios con mayor número de especies e individuos no fueron los más diversos y equitativos, con una alta disimilitud en la composición de sus especies. El intradomicilio obtuvo las mayores abundancias de mosquitos, sin embargo, su diversidad y equitatividad fue baja a diferencia del peridomicilio, presentándose una disimilitud ligeramente alta entre sus especies. Los resultados obtenidos tienen importancia para el establecimiento de programas de vigilancia y control en los municipios fronterizos en el estado de Chiapas, ya que brindan información base de la presencia y distribución de la fauna de mosquitos.
Patrones de distribución de la langostilla (Pleuroncodes planipes) en la costa occidental de la península de Baja California, México
Authors: Vallarta-Zárate Juan Roberto F. , Vásquez-Ortiz Mario , Payán-Alejo Jorge , Rojas-González R. Isaac
Published: February 2023

La langostilla Pleuroncodes planipes se distribuye en la costa oeste de la península de Baja California y el golfo de California. Se analizó el patrón de distribución de la fase pelágica de la langostilla en función de las variables ambientales durante 2 cruceros de investigación pesquera realizados durante la primavera-verano de 2019. En ambas investigaciones se capturó langostilla en 50 lances de pesca con una red de media agua. La biomasa de langostilla se estimó por el método de área de barrido. La temperatura y la concentración superficial de la clorofila-a fueron las variables ambientales con mayor influencia para explicar su patrón de distribución. Se analizó la distribución geográfica de las capturas a través de índices espaciales para encontrar patrones y agregaciones de alta densidad, destacando un posible centro de gravedad en el golfo Ulloa, el cual podría ser un posible sitio de crianza, desde donde la especie se distribuye hacia el norte del océano Pacífico mexicano.
Composición, distintividad taxonómica y diversidad beta de la ictiofauna marina del Parque Nacional Huatulco
Authors: Vela-Espinosa Diana Alejandra , Díaz-Ruiz Silvia , López-Pérez Andrés , Valencia-Méndez Omar
Published: February 2023

El Parque Nacional Huatulco (PNH) protege el último arrecife al sur del Pacífico mexicano, considerado como una piedra angular y reservorio genético de diversas especies marinas. La composición íctica del PNH se determinó mediante una revisión bibliográfica y censos visuales entre 2015 y 2019. Se registraron 196 especies, lo que representa un incremento de 46 especies respecto a estudios previamente conducidos en el PNH. La curva de acumulación de especies construida a partir de estimadores no paramétricos sugiere que esto representa 75% de la fauna esperada. En un contexto regional, el PNH posee una alta riqueza y diversidad taxonómica. La partición de la diversidad-β entre áreas naturales protegidas (ANP) mostró que el reemplazo de especies es mayor al anidamiento, lo que sugiere que hay un importante recambio íctico entre ANP. El PNH posee un ensamblaje íctico diferente en términos de riqueza y diversidad taxonómica comparada otras ANP, por lo cual se deben de procurar estrategias de mitigación de impactos antrópicos, conservación de áreas núcleo y de amortiguamiento en el ANP, vigilar las áreas de aprovechamiento y generar estrategias de difusión científica con la finalidad de preservar el pool genético.
AI Application for Body Stiffness in Parkinsons Disease
Authors: Jadhav Sejal , Deshmukh Yuvraj , Shaikh Swaleha , Dhamadhikari Dr. Shweta
Published: February 2023

Abstract: National projections indicate that the number of people over 60 years old is expected to increase, bringing with it an increase in the number of people affected by Parkinson's Disease (PD). This makes PD an important public health problem. Therefore, the development of effective approaches for intervention in people with Parkinson's disease needs to be more thoroughly investigated. End-to-end application will make exercising at home more convenient for patients. We can project prescribed exercises and determine whether the patient is completing them correctly. The Flutter app enables patients to register themselves, communicate with specialists over the app, and make virtual appointments. The pose detection library will help us detect angles of the exercises, and determine whether patients are performing them correctly
Mengungkap Potensi Fraud Dan Upaya Pencegahannya Di Perusahaan X
Authors: Priyo Budi Prakoso  , Haryadi Bambang , Lisa Oyong
Published: February 2023

Any weakness of a control in the company will have the potential for fraud. Those who have more ability to take advantage of this gap will benefit from their actions.  Weaknesses of a control, error of recording to incomplete supporting evidence can be the cause of potential fraud. The object of the study is Unit S in Company X. This study provides results that there is still weak control in Unit S, and there are still many recording errors that are not based on fundamental evidence in presenting figures on financial statements. That is, it has the potential to cause fraud in Unit S. fraud which is most worried is the existence of fraud in terms of profit management. Some prevention that can be done is to change or improve the existing control system and complete the supporting evidence in the next period. This research is expected to be a suggestion for companies to be more careful and immediately correct the weaknesses that occur, so that this does not become the cause of potential fraud in the company in the future.
Analisis Penggunaan E-Commerce: Faktor Yang Mempengaruhi dan Dampaknya Bagi UMKM
Authors: Affan Muhammad Wildan
Published: February 2023

The Internet of Things (IoT), which is marked by the development of e-commerce, has changed business models, especially MSMEs. However, the development of e-commerce cannot be widely accepted by MSME actors. Therefore, this study aims to analyze the factors that influence the use of e-commerce and its impact. The sample was determined by using a non-probability sampling technique based on convenience sampling. Research respondents are MSME actors who use e-commerce. The results show that trust and interactivity have an influence on the use of e-commerce by MSMEs and an increase in the use of e-commerce will improve MSME performance. Therefore, MSME actors will use e-commerce to improve their performance, however, will consider e-commerce that can be trusted and has good interaction facilities between sellers and buyers.
Pengelolaan Koperasi Pondok Pesantren Mahasiswa AL Hikam Dalam Bingkai Akuntabilitas: Perspektif Sharia Enterprise Theory
Authors: Widyastuti Aviani , Moh Miftachul Fadhli  , Astuti Sri Wibawani Wahyuning
Published: February 2023

Accountability problems and fraudulent practices often occur not only in business sector organizations but also in public sector organizations (non-profit) which are mostly carried out by internal parties. The low credibility and accountability of companies in carrying out conventional accounting is the impact of secular and materialist capitalism. In fact, accountability is a form of agent's responsibility to the principal that must be maintained. Islam also emphasizes accountability as the soul of sharia accounting whose concept is related to God, humans, and the universe (accountability trilogy). Sharia Enterprise Theory (SET) is an implementation that involves the role of humans as caliphs and 'abd llah in the application of the accountability trilogy. Accountability in cooperative management is very important to create credibility and gain public trust. This study aims to analyze the implementation of accountability in the management of the Student Boarding School Cooperative Al Hikam Malang (Koppontren) based on the Sharia Enterprise Theory (SET) perspective. This research is a qualitative descriptive study with observation, interview, and documentation techniques regarding accountability based on various indicators and assessed by a scoring system. The results show that Koppontren has implemented accountability with SET properly in its management, starting from the halal of all aspects of the business, paying attention to muamalah rules, spending zakat, providing social assistance, and always keeping the environment clean. Overall, the percentage of accountability according to the SET perspective obtained is 87%, with details of accountability to humans at 100%; accountability to nature at 67%; accountability to God at 67%; and holistic accountability at 100%.
Board Of Directors Gender Diversity And Real Earnings Management: Does Female Board Of Director Matter?
Authors: Ramadan Greska Redielano
Published: February 2023

The Board of directors' characteristic plays an important role as a monitoring mechanism in corporate governance.  Previous research shows that gender could determine the existence of manager opportunistic behavior. The existence of females on the board of directors could reduce agency conflict such as earnings management.  This research aimed examine gender diversity in explaining earnings management. The sample of this research is the non-financial company listed in Indonesia Stock Exchange (Idx) during 2014-2018. The research method conduct quantitative approach.  We used multiple regression analysis to examine the association between board of director gender diversity on real earnings management.  The result shows that gender diversity is negatively associated with earnings management. Gender diversity indicates that the number and percentage of female directors could reduce the level of real earnings management, especially through abnormal discretionary expenses.  Secondly,  there is no different level of real earnings management between firms with and without gender diversity in their board structures.
Intellectual Capital And Cost Stickiness: A Modified Value Added Intellectual Coefficient (Mvaic) Approach
Authors: Irawan Dwi
Published: February 2023

This study aims to provide empirical evidence about the relationship between intellectual capital and cost stickiness. Intellectual Capital has been widely studied about its effect on company performance, but still not much has been studied about its effect on cost behavior. Intellectual Capital in this study uses the Modified Value Added Intellectual Capital (MVAIC) approach. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 - 2018. The sample in this study was 119 companies which were selected through purposive sampling. The results of this study indicate that the intellectual capital carried out by the company is able to reduce the level of cost stickiness in manufacturing companies in Indonesia. In practice, the IC carried out by the company is able to reduce cost stickiness, so that it can improve the financial performance of the firm.
Determinants of Student Interest to Become Entrepreneurs
Authors: Fikrianoor Kahfi , Nugroho Agung Dwi , Ganinda Faishal Prahatma , Hidayatulloh Amir
Published: February 2023

This research aims to determine the factors that encourage student intention to become an entrepreneur. The population of this research is students in Indonesia. The research sample was undergraduate students (S1). Sampling in this research using convenience sampling. Collecting data in this research using a survey method which is carried out by distributing electronic questionnaires (google form) to respondents. The sample of this research is 126 people. Data analysis techniques in this research using Partial Least Square with the help of the WarpPLS tool. This research found that experience in entrepreneurship affects empathy, capital obligations, social support and efficacy (entrepreneurial ability). Meanwhile, the intention to become an entrepreneur is influenced by religiosity, self-efficacy, and social support. However, moral obligation and empathy have no effect on the intention to become an entrepreneur
Tax Implications on Financial Instruments Resulting From IFRS 9 Adoption in Indonesia
Authors: Saptono Prianto Budi , Khozen Ismail
Published: February 2023

This study aims to analyze the tax implications of financial instruments after International Financial Reporting Standards (IFRS) 9 adoption in Indonesia into Statement of Financial Accounting Standard 71 (PSAK 71). To gain an in-depth understanding regarding the implementation of PSAK 71, we conducted semi-structured in-depth interviews with policymakers, PSAK standard setters, academicians, tax consultants, and taxpayers. We also used case studies related to the convergence of IFRS 9 to identify the tax implications of implementing the new standard. The results show that the entities applying PSAK 71 generally measure and recognize financial assets or financial liabilities at fair value. Besides, they use amortized costs in specific conditions. However, current tax regulations relevant to financial instruments still refer to the acquisition cost following Article 10 of the Income Tax Law. Accordingly, the gains or losses in respect of financial instruments are not recognizable for tax purposes. Although fiscal correction has proven to be a panacea for bridging the gap between taxation and accounting standards, policymakers urgently need to revise the outdated regulations to provide taxpayers with legal certainty and ease of administration. The significant contribution of this study is the attempt to link the accounting and taxation aspect of financial instruments with the setting of Indonesia.
Detection Of F-Score Model On Fraudulent Financial Reporting With Fraud Pentagon Theory
Authors: Tinambunan Oka Septa , Januarti Indira
Published: February 2023

The purpose of this study is to investigate the impact of fraud Pentagon theory on the detection of fraudulent financial reporting in the banking sector from 2015-2019. Independent variable is proxies from fraud pentagon theory which are financial target, financial stability, external pressure, ineffective of monitoring, changes in auditor, changes in directors, and frequent number of CEO’s pictures while dependent variable is fraudulent financial reporting. The population of this study is the entire banking sector listed on the Indonesia Stock Exchange since 2015-2019. Total sample used is 180 samples. The statistical technique used in this research is panel data with multiple regression analysis method with PLS (Partial Least Square) Smart PLS 3.0 software. The result this study shows financial stability and ineffective monitoring meeting have an effect in detecting indication of financial reporting. The results of this study can be used by users of financial statements as a reference in detecting indications of fraudulent financial reporting. The contribution of this research to stakeholders, including management and policy maker in terms of fraud detection as one of the pillars of an anti-fraud strategy using ratios from financial statements.
Determinan Akuntabilitas Pengelolaan Keuangan Organisasi Nonlaba
Authors: Evi Yuanita  , Bambang Suripto
Published: February 2023

The mainly funding source of NGOs come from community donations that highly dependent on the high level of accountability. However, several recent surveys show that public trust in NGOs is the lowest compared to other institutions. This shows that the accountability of NGO still needs to be improved. Based on legitimacy and stewardship theory, this study analyzes the impact of internal control systems, transparency, with restrictions fund, presentation and accessibility of financial statements on NGOs accountability of financial management. Sample of the research consisted of 97 NGOs with 120 respondents and used purposive sampling method. To collect data, a questionnaire was used which was distributed to staff and finance managers of NGOs. The results of study provide evidence that internal control systems, transparency and with restrictions fund have a positive effect, presentation of financial statements has no effect and accessibility has a negative effect on the accountability of NGO financial management. Result of this study can be used as input for efforts to increase the accountability of NGO financial management. This study also emphasizes some implications for improving accountability of NGO financial management.
Kepatuhan Wajib Pajak Pada Masa Pandemi Covid 19: Ditinjau Dari Slippery Slope Framework
Authors: Wahyuni Endang Dwi , Putri Annida Utami , Leniwati Driana
Published: February 2023

This study aims to find empirical evidence of the influence of Slippery Slope Framework that is measured by the trust in tax authorities and the influence of the power of tax authorities on taxpayer compliance during the covid-19 pandemic. The data were obtained from corporate taxpayers registered with Tax Service Office (KPP) Pratama Batu in November – December 2021. The sampling was determined by using purposive sampling technique and the research instrument used questionnaire technique. The data analysis method used is PLS-SEM with 47 corporate taxpayers as samples. The results show that the compliance of corporate taxpayers registered with KPP Batu during the Covid 19 pandemic was quite good, while the results of hypothesis testing is that the power of the tax authorities had a significant positive effect on taxpayer compliance, while trust in the tax authorities had no effect on taxpayer compliance.
Enhancing Value For Money Performance In Local Government Organizations: The Role Of Public Financial Accountability And Internal Control
Authors: Jatmiko Bambang , Haya Berliana Sofia , Utami Tiyas Puji
Published: February 2023

This study examines the role of public financial accountability and internal control implementation on the performance of value for money of Local Government Organizations (LGOs). This study also investigates the role of internal control on public financial accountability and the intervening role of public financial accountability. This study was conducted at the Yogyakarta City Government from October 1 to November 15, 2021, using a survey method. Questionnaire responses obtained were 121, coming from 30 LGOs. The partial least square (PLS) technique was then employed to test the hypotheses. The results revealed that the public financial accountability and internal control implementation were directly associated with the value for money performance of LGOs. Additionally, the internal control implementation was positively associated with public financial accountability, while the public financial accountability played a role as a partial intervening variable (p-value = 0.012). It was also found that the variable with the greatest significant effect on value for money performance was an internal control (p-value = 0.00). The results of this study provide critical practical implications to be considered by local governments to improve their value for money performance through strengthening accounting policy aspects.
Anteseden Intensi Menggunakan Whistleblowing System
Authors: Jaya Muhammad Sufyan Juliandi Indra , Handajani Lilik , Sakti Dwi Putra Buana
Published: February 2023

This article aims to analyze the influence of planned behavior, reporting channels anonymously, and personal costs to West Lombok district government employees. This research is categorized as quantitative research, using research samples on probability sampling and using the approach of purposive sampling. Sources were chosen purposively based on predetermined criteria, namely 1 PPK (Commitment Making Official), 1 Treasurer, and 2 Employees/staff from each Regional Apparatus Organization (OPD). The research data was processed by statistical tests using multiple linear regression methods. This study shows that planned behavior, reporting channel anonymity, and personal cost affects the intention to use the whistleblowing system. This research complements the related previous research literature on whistleblowing systems in government as well as provides new literature on impact planned behavior, reporting channel anonymity, and personal cost. This research has implications for reporting channels anonymously available can convince employees of protection and need to be disseminated to all employees so that they can be used effectively. In addition, if employees have the opportunity to avoid personal costs As a result of retaliation, employees within the organization will use a whistleblowing system that can protect their identity.
Fraud Hexagon Theory And Fraudulent Financial Statement In IT Industry In Asean
Authors: Sihombing Tanggor , Eirene Panggulu Giena
Published: February 2023

This study aims to determine what factors influence fraudulent financial statements. Factor analysis of financial statement fraud uses fraud hexagon theory with financial target and external pressure variables to represent pressure, director change and CEO's education factors to represent capability, effective monitoring, and whistleblowing system factors to represent opportunity factors, total accrual ratio to represent rationalization, CEO's duality to represent ego and audit fees to represent collusion. Financial statement fraud is detected using the F-Score Model. The research sample is comapanies engaged in the information technology industry which is listed on S&P Capital IQ in the 2019-2021. Data was collected by purposive sampling method. The data processing method uses the Panel Data Regression Analysis with Fixed Effect Model (FEM). The results of the study show that financial targets have a positive effect on fraudulent financial reporting. Then, external pressure, rationalization and collusion have a negative effect on fraudulent financial statements. Meanwhile, director change, CEO's education, effective monitoring, whistleblowing system, and ego does not influence fraudulent financial statements. This research can be used as a reference for shareholders to prevent factors that can cause fraudulent financial reporting.
Pengembangan Sistem Informasi Data Perumahan Pada Dinas Perumahan dan Permukiman Kota Balikpapan
Authors: Dwi Kurniawan Dhany , Hariyady Hariyady , Nuryasin Ilyas
Published: February 2023

Dinas Perumahan dan Permukiman Kota Balikpapan membutuhkan dukungan  sistem informasi. Sistem Informasi yang diperlukan untuk membantu mengurangi permasalahan pengurusan dokumen. Pengurusan dokumen yang lebih efisien menjadi fasilitas atau fitur utama aplikasi. Sehingga pengguna dapat memanfaatkan sistem dengan mudah dan sangat transparan. Penelitian ini bertujuan untuk mengembangkan sistem informasi pendaftaran online (IMB) layanan izin mendirikan bangunan dan layanan penagihan Balai Kota Balikpapan. Metode pengembangan sistem adalah metode prototipe. Metode prototype merupakan metode yang sangat baik dalam proses pengembangan sistem karena mengatasi kesalahpahaman Analisa kebutuhan pengguna yang muncul ketika pengguna tidak dapat secara jelas mendefinisikan kebutuhannya. penerapan metode prototype ini telah menghasilkan 9 macam fitur pada tahap Analisa kebutuhan.  Penggabungan antara fitur mencari lokasi perumahan dan melihat fitur data perumahan dijadikan 1 desain antarmuka karena kedekatan kohesi fitur tersebut. Semua desain antar muka ini telah berhasil diimplementasikan dengan menggunakan Bahasa pemrograman php dan database mysql. Hasil pengujian black box testing menunjukkan semua fitur berjalan dengan baik.
The application of technology portable fertigation system in the dry month in tea plantation
Authors: Rahardjo Pudjo , Wulansari Restu , Pranoto Eko
Published: February 2023

The research aims at providing multiÂ­function both irrigation and fertilizer appliÂ­cations (fertigation) and calculates the producÂ­tion of shoots and evaluated plant health during dry season. This research was carried out on Gambung Research Station using clone GMB7. Randomized block design was used in this study with six treatments and four replications. The treatments i.e. a. control (without irrigation, without fertilization); b. without irrigation, ferÂ­tiÂ­lization through the soil; c. irrigation 7 mm/day every 3 days (without fertilization); d. irrigation 7 mm/day every 6 days (without fertilization); e. fertigation 7 mm/day every 3 days; and f. fertigation 7 mm/day every 6 days. Observations were made from September-October 2014 with 4 times of plucking. All treatments were significantly different on the yield, number of both pecco and banji. The fertigation treatment using 21 mm of water (7 mm/day every 3 days) showed the highest shoot production of 15,56%. The highest number of pecco shoots and ratio of the number pecco/number of banji in treatment using 21 mm of water (7 mm/day every 3 days) of 32,25%. The highest number of banji found in the control treatment (without irrigation without fertilization) was 74,94%. From this research it can be concluded that the fertigation treatment can give good impact to production maintain and plant health in the dry season.
Influence of biological control agents Helicoverpa armigera Nuclear Polyhedrosis Virus (HaNPV) on intensity of the attack twig caterpillar (Ectropis bhurmitra Wlk) and yield of tea plant (Camellia sinensis (L.) O. Kuntze) clone GMB 7
Authors: Antralina Merry , Santoso Joko
Published: February 2023

The objective of this research was to evaluate the effect of Helicoverpa armigera Nuclear Polyhedrosis Virus (HaNPV) on attack intensity of twig caterpillar (Ectropis bhurmitra Wlk) and the yield of clone Gambung 7 tea plant. The research was conducted at the Research Institute for Tea and Cinchona, Gambung, Bandung, from May 2011 till June 2011. AÂ  randomized block design was used with five treatments and replicated four replications. Application of five controls method for the twig caterpillar were performed. HaNPV at Â 4 x 106 PIB/mI, and 4 x 104 PIB/ml, Bacillus turingiensis (Thuricide) 1 g/L, Spinosad (Tracer 120 SC) 0,5 ml/L, and chemical insecticides (Electric 500 EC) 0,5 ml/L. The results indicated that HaNPV at both the density gave the same effect compare to other insecticides tested on the attack intensity of twig caterpillar as well as yield of tea plant clone Gambung 7.
Evaluación de tres activadores ruminales sólidos (SAR), con adición de diferentes niveles de inclusión de un preparado microbiano
Authors: Rodriguez-Molano Carlos Eduardo , Borrás Sandoval Luis Miguel , Henao Barrera Iván Camilo
Published: February 2023

Contextualización: Los activadores ruminales sólidos (SAR) que mejoran las condiciones de fermentación de los microorganismos del rumen, utilizados como aditivos alimentarios, han ganado una gran importancia en la alimentación de rumiantes, buscando mejorar los índices de producción animal y logrando en gran medida sustituir promotores de crecimiento como los antibióticos que pueden afectar tanto el desempeño animal como tener cierta influencia sobre la microbiota y afectar potencialmente la salud humana.

Vacío de conocimiento: los activadores son importantes mitigadores de la generación de gases de efecto invernadero, al mejorar la digestibilidad de alimentos fibrosos y toscos muy utilizados en la alimentación de especies rumiantes, los cuales son importantes generadores de dichos gases contaminantes.

Propósito: En el presente estudio se evaluaron tres SAR inoculados con diferentes porcentajes de inclusión (0, 10 y 15%) de un preparado microbiano compuesto por bacterias acido lácticas (BAL), con el objetivo de determinar la calidad composicional y microbiológica de dichos suplementos alimentarios

Metodología: se llevaron a cabo múltiples muestreos a lo largo del proceso de elaboración del producto y se realizaron análisis químicos y microbiológicos de las muestras.

Resultados y conclusiones: Se encontraron suplementos con valores de proteína cruda (PC) superior al 22%, bajos contenidos de fibra cruda (FC) y una digestibilidad in vitro de la materia seca (DVMS) superior en todos los casos al 80%. Además, se pudo observar que los SAR son inocuos desde el punto de vista microbiológico, lo que los convierte en un posible potencial probiótico por sus altas cargas de BAL. En este sentido, los SAR son una alternativa biotecnológica eficiente que podría utilizarse en la alimentación de los bovinos con el fin de mejorar el aprovechamiento de forrajes y materiales fibrosos, y contribuir con el mejoramiento de las condiciones medioambientales.
Análisis florístico de los sistemas agroforestales tradicionales de cacao (Theobroma cacao L) en Nariño.
Authors: Solarte Jesús Geovanny , Ballesteros Possú William , Calvache Muñoz David Andrés
Published: February 2023

Contextualización: El análisis florístico de los componentes asociados al cultivo de cacao se considera un aspecto determinante al momento de diseñar modelos agroforestales congruentes con las necesidades de la región.
Vacío de conocimiento: En la Costa Pacífica nariñense, los sistemas agroforestales tradicionales de cacao poseen diversidad de especies que acompañan al cultivo principal; sin embargo, son escasos los estudios donde se han identificado y caracterizado para conocer sus beneficios económicos y ambientales.
Propósito: El objetivo de esta investigación fue realizar una caracterización de las especies leñosas presentes en los sistemas agroforestales tradicionales [SAF] de cacao [Theobroma cacao L] en cuatro consejos comunitarios: Alto Mira, Bajo Mira, Río Chagüí y Las Varas del municipio de Tumaco, Nariño. Se desarrolló en el marco del proyecto denominado “Estudio para el mejoramiento de la productividad y calidad sensorial [aroma y sabor] del cacao [Theobroma cacao L] regional del departamento de Nariño”, en el que se realizó un inventario de las diferentes especies arbóreas y se determinó la diversidad de estos sistemas por medio del índice de Shannon y Simpson (D).
Metodología: se inventariaron 22 parcelas, con un área de 400 m2 c/u, obteniendo así un total de 0,88 hectáreas en toda el área muestreada. Se determinaron riqueza, densidad, área basal, frecuencia, dominancia, abundancia y el índice de valor de importancia ecológica (IVI). Finalmente, se determinó la diversidad mediante los índices de Shannon y Simpson.
Resultados y conclusiones: En los cuatro consejos se encontraron 150 ejemplares de leñosas, concentrados en 27 especies. El consejo comunitario Las Varas presentó la mayor densidad de especies con 0,014 ind/m2; allí, las especies con mayor número de individuos por familia fueron Tabebuia rosea, Cedrela odorata y Cordia alliodora. En general, las familias de leñosas que más se destacaron por su abundancia fueron Rutaceae, Moraceae, Meliaceae, Annonaceae y Sapotaceae; y por el índice de valor de importancia sobresalieron las especies Cedrela odorata, Cordia alliodora, Pouteria sapota y Tabeuia rosea. Finalmente, en los índices de Shannon y Simpson no se presentaron diferencias significativas; pero el consejo Las Varas se destacó por su mayor diversidad de especies, debido a los diferentes estudios de implementación y evaluación de arreglos agroforestales que se han establecido en la zona.
Actividad acaricida in vitro del aceite esencial de tomillo contra el ácaro rojo (Dermanyssus gallinae)
Authors: Deaquiz Oyola Yuli Alexandra , Torres cabra Eneida , Espinosa Suarez Carlos Leonardo
Published: February 2023

Contextualización: el ácaro rojo de las aves de corral (Dermanyssus gallinae) es un ectopárasito que afecta la salud de las gallinas ponedoras, genera estrés en la población, disminuye la tasa de crecimiento y por ende baja la calidad de los huevos. Vacío de conocimiento: el control de D. gallinae se hace a través de acaricidas químicos hacia los cuales se han generado resistencia, es necesario nuevas alternativas a base de productos naturales, entre estos los aceites esenciales y específicamente el de tomillo (Thymus vulgaris). Propósito: el objetivo de esta investigación fue evaluar la actividad acaricida del aceite esencial de T. vulgaris contra D. gallinae de aves ponedoras en Tinjacá (Boyacá - Colombia). Metodología: el aceite esencial de T. vulgaris en concentraciones de 0.05, 0.1, 0.15, 0.20 y 0.25 mg / cm2 fue evaluado a través de bioensayos por contacto bajo condiciones de laboratorio. Resultados y conclusiones: Se obtuvo un 100% de mortalidad de D. gallinae con el aceite esencial de T. vulgaris en concentraciones de 0.05 y 0.25 mg / cm2, a los 35 minutos de contacto. La CL50 fue de 0,073 mg / cm2 y el TL50 fue de 13 minutos. El uso del aceite esencial de tomillo se puede sugerir como una alternativa para el control del ácaro rojo de las aves en las explotaciones avícolas.
Identificación de zonas con presencia de retamo espinoso (ulex europaeus), utilizando teledetección espacial, en el municipio de Sibaté [Cundinamarca]
Authors: AVILA VELEZ EDIER FERNANDO , Herrera Martinez Luis Alberto , Celis Forero Alvaro
Published: February 2023

RESUMEN
Contextualización: Las plantas invasoras como el retamo espinoso (Ulex europaeus), impactan negativamente la biodiversidad y desarrollo normal de los ecosistemas en los territorios donde hace presencia. A sí mismo, se presentan afectaciones a los campos agrícolas disminuyendo el área a cultivar, lo cual repercute en la disminución de las cosechas.
Vacío de conocimiento: Razón por la cual, se hace pertinentes desarrollar metodologías de bajo costo y efectivas para identificar las zonas afectadas por este tipo de malezas. A fin de que exista información para disminuir el impacto al medio ambiente y a al as comunidades campesinas de la zona.
Propósito: Implementar una propuesta para la identificación de las zonas afectadas por la planta invasora retamo espinoso, en el municipio de Sibaté Cundinamarca.
Metodología: Se realizó un trabajo mancomunado con la comunidad campesina del municipio, identificando y georreferenciando algunas zonas donde la planta hace presencia. Seguido, se calcularon los valores de intensidad espectral en una imagen satelital. A partir de los análisis estadísticos de percentiles, se cuantificaron los percentiles 25 y 75. Por último se calcularon los pixeles con algún grado de probabilidad de presencia de la planta invasora, utilizando el algoritmo de “Hot Spot”, o zonas calientes. Y para finalizar se validó las zonas probables en el territorio, utilizando vehículos aéreos no tripulados.
Resultados y conclusiones: Como resultado de la investigación se logró identificar puntos y zonas, donde posiblemente hay presencia de la planta invasora retamo espinoso en el municipio de Sibaté Cundinamarca. Detallando los resultados, existen dos áreas que arroja la metodología propuesta en el centro del municipio, con un 99% de probabilidad de presencia de la planta invasora. A la vez se evidencia ocho puntos con posible presencia y una probabilidad de 95%. Y por último ocho puntos con probabilidad del 90% de la presencia de la planta invasora. Finalizando se corroboro parte de las áreas y puntos arrojados con posible presencia de la planta invasora, implementando vuelos aéreos no tripulados. Concluyendo gran correlación espacial entre las dos metodologías. Información relevante para procesos de restauración ecológica.