bluuebunny/crossref_metadata_2025 huggingface dataset:
Les Brics et le nouveau visage du capitalisme avant la pandémie
Authors: Izu Makongo Akhenaton
Published: December 2022

La montée des pays émergents en général et celle des BRICS en particulier modifient foncièrement la géographie mondiale de la richesse. À cause du dynamisme de ces économies, nous constatons le déplacement progressif du centre de gravité du capitalisme du Nord vers le Sud. L’ascension économique des grands émergents s’est faite avec des formes singulières du capitalisme mêlant la main visible de l’État et le fonctionnement optimal des marchés. Les BRICS se constituent comme une communauté de destin et conteste l’ordre mondial établi en proposant des réformes au sein des institutions internationales et en dehors des institutions.
Covid-19 : une pandémie africaine
Authors: Atchadé Félix
Published: December 2022

En Afrique subsaharienne, plus d’un an après le début de la pandémie à Covid-19, la catastrophe épidémique annoncée n’est pas advenue. Mais chaque nouvelle vague de la pandémie est plus grave que la précédente en matière de nombre de cas et de mortalité. Cependant, les conséquences socioéconomiques et politiques sont désastreuses. La croissance économique est en berne, les recettes fiscales se sont effondrées pendant que le stock de la dette s’envole et le chômage s’étend. Alors que des vaccins sont désormais disponibles, les pays africains peinent à en avoir à cause des stratégies d’approvisionnements des pays riches et des diverses manoeuvres de l’industrie pharmaceutique pour ne pas augmenter les capacités productives.
Полиморфизм локуса rs4264393 гена PRDM7 в популяциях коренного населения Сибири: возможная связь с особенностями пигментации кожи в условиях Крайнего Севера
Authors:   Institute of Biological Problems of the North, FEB RAS, Magadan, Malyarchuk B.A. ,   North-East Interdisciplinary Scientific Research Institute n. a. N. A. Shilo, FEB RAS, Magadan
Published: December 2022

The rs4264393-G allele of the PRDM7 gene belongs to the polymorphic variants very frequent only in indigenous populations of northeastern Siberia: in Eskimos, Chukchi, and Koryaks, its frequency is 64 %. The results of the paleogenomic data analysis suggest that the rs4264393-G variant was present in the north of modern Yakutia (Duvannyi Yar site) about 10 thousand years ago and probably appeared in Northeast Asia even earlier, during the presumed migrations of East Asian populations (20-18 thousand years ago), which mixed with the Upper Paleolithic groups of North Siberia and gave rise to the ancestors of Paleosiberian populations and Amerindians. The PRDM7 gene encodes for a methyltransferase, involved in histone modification, and appears to be an active regulator of gene activity in melanocytes. The findings are discussed in connection with the peculiarities of Eskimo and Paleo-Asiatic skin pigmentation and the possibility that the rs4264393-G variant of the PRDM7 gene may be involved in the evolution of the Arctic peoples pigmentation system.
Desain Kurikulum Sekolah Minggu Menurut Model Grassroots Rationale
Authors: Hidayat Udin Firman , Nainggolan Budiman , Sitorus Jimson , Sianipar Desi
Published: December 2022

Kurikulum memiliki peran yang sangat penting dalam mencapai tujuan pendidikan. Di dalam konteks pendidikan nonformal di gereja, kurikulum sangat dibutuhkan untuk menjadi arah dan pedoman pelaksanaan pendidikan. Salah satu program pendidikan di gereja adalah Sekolah Minggu, yang merupakan program pendidikan yang bertujuan membentuk anak-anak yang memiliki karakter dan spiritualitas Kristen yang kuat. Akan tetapi masih banyak Sekolah Minggu yang dikelola dengan tujuan yang tidak terukur karena tidak adanya kurikulum secara tertulis. Ada beberapa model desain kurikulum yang dapat digunakan, salah satunya model Grassroot Rationale. Karena itu, tujuan penelitian ini adalah menghasilkan konsep desain kurikulum Sekolah Minggu menurut model Grassroot Rationale. Metode penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan studi kepustakaan. Hasil penelitian ini menunjukkan bahwa desain kurikulum sekolah minggu menggunakan model Grassroots Rationale secara komprehensif sangat berpihak kepada peserta didik. Selain melibatkan anak-anak secara aktif dalam proses pembelajaran, kebutuhan anak-anak sekolah minggu terwadahi melalui isi materi pembelajarannya.
Türkiye Türkçesinde Koku Alanını İfade Etme Biçimleri: Eylemler
Authors: ÖZKAN KURT Fatma
Published: December 2022

İnsan yaşadığı süre boyunca algısal içerik hakkında konuşma ihtiyacı hisseder. Duyusal kanallarla gerçekleştirdiği algıyı, sözel olarak ifade etmek için de dili kullanır. Bu nedenle dillerde duyusal dile ilişkin farklı konuşma biçimleri bulunur. Bazı dillerde duyusal dili ifade etmek için biçimbirimlerle işaretleme yapılırken bazı dillerde bu sadece sözlüksel düzeyde kalır. Bazı dillerde bir duyusal kanalı ifade eden tek bir sözlüksel birim varken bazı dillerde her duyusal kanal için birer sözlüksel birim bulunur. Duyusal içerik hakkında konuşmada görülen bu çeşitlilik, duyusal dil çalışmalarına olan ilgiyi giderek arttırmaktadır.

Bu çalışmada Türkçede koku alanının sözlüksel olarak nasıl ifade edildiği sorusuna cevap aranmaktadır. Türklerin koku hakkında konuşma biçimlerini ortaya çıkarmak üzere sözlüksel kategorilerden eylemlere odaklanılmaktadır. İncelenecek veriler, Türkçe Sözlük’ten (2011) tespit edilmiştir.

Bu veriler, fiziksel duyum ifade eden soyut koku eylemleri ile sınırlandırılmıştır. Tespit edilen eylemler sözdizimsel ve anlambilimsel ilişkileri açısından değerlendirilmiştir. Bu değerlendirmeye göre Türkiye Türkçesinde koku alanını ifade eden 11 soyut eylem bulunmaktadır. Merkezde kokmak eylemi bulunur. Diğer eylemler kokmak eyleminden genişletilmiş eylemlerdir. Daha sonra eylemlerin geçirmiş olduğu biçimbilgisel süreçler belirlenmiş, bu süreçlerin söz konusu eylemlerin sözdizimsel ve anlambilimsel ilişkilerini etkiledikleri tespit edilmiştir. Bu süreçlerin aynı zamanda eylemlerde algılayanın beğeni değerini de açıkça etkilediği elde edilen bulgular arasındadır.
Revisão e boas práticas
Authors: Silva Ana Carolina da , Forno Letícia Fleig Dal
Published: December 2022

O conhecimento tem sido visto com um dos pilares que abarca a sociedade do conhecimento, porque é crucial no que tange o desempenho das organizações privas, bem como aumentar, otimizar das organizações públicas. Frente a importância substancial no que concerne o conhecimento, a gama de interações que este propicia, respaldando gestores nas suas práticas através de ferramentas pedagógicas e tecnologias da informação sendo uteis. No que tange o espaço escolar, a (GC) contribui com um desempenho na gestão, bem como contribui para alcançar objetivos tangíveis dentro da educação. Frente a isso, o trabalho teve como objetivo central realizar uma revisão sistemática de dados nas bases na (a) Scielo, (b) google acadêmico, (c) portal capes acerca da gestão do conhecimento escolar no contexto escolar. No que tange os resultados, foram verificados que a (GC) é importante para otimizar o tempo, o espaço e os recursos; estabelecer a cultura da aquisição e do compartilhamento mediante processos de mediação pedagógica, bem como (GC) contribui para acentuar a capacidade de resolução de problemas, fortalece a competência profissional, permite o desenvolvimento de práticas pedagógicas entre os professores. Embora os achados apontam para uma perspectiva positiva, ainda há uma escassez de dados fidedignos acerca a GC no ambiente escolar.
PGAM5-Mediated PHB2 Dephosphorylation Contributes to Diabetic Cardiomyopathy by Disrupting Mitochondrial Quality Surveillance
Authors: Zou Rongjun , Tao Jun , He Jie , Wang Chaojie , Tan Songtao , Xia Yu , Chang Xing , Li Ruibing , Wang Ge , Zhou Hao , Fan Xiaoping
Published: December 2022

Disruption of the mitochondrial quality surveillance (MQS) system contributes to mitochondrial dysfunction in diabetic cardiomyopathy (DCM). In this study, we observed that cardiac expression of phosphoglycerate mutase 5 (PGAM5), a mitochondrial Ser/Thr protein phosphatase, is upregulated in mice with streptozotocin-induced DCM. Notably, DCM-related cardiac structural and functional deficits were negated in cardiomyocyte-specificPgam5knockout (Pgam5CKO) mice. Hyperglycemic stress impaired adenosine triphosphate production, reduced respiratory activity, and prolonged mitochondrial permeability transition pore opening in acutely isolated neonatal cardiomyocytes from controlPgam5f/fmice, and these effects were markedly prevented in cardiomyocytes fromPgam5CKOmice. Likewise, three main MQS-governed processes—namely, mitochondrial fission/fusion cycling, mitophagy, and biogenesis—were disrupted by hyperglycemia inPgam5f/f, but not inPgam5CKO, cardiomyocytes. On the basis of bioinformatics prediction of interaction between PGAM5 and prohibitin 2 (PHB2), an inner mitochondrial membrane-associated scaffolding protein, co-immunoprecipitation, and immunoblot assays demonstrated that PGAM5 dephosphorylates PHB2 on Ser91. Transfection of cardiomyocytes with phosphodefective or phosphomimetic Ser91 mutants of PHB2 confirmed a critical role for PGAM5-mediated dephosphorylation of PHB2 in mitochondrial dysfunction associated with hyperglycemic stress. Furthermore, knockin mice expressing phosphomimetic PHB2S91Dwere resistant to diabetes-induced cardiac dysfunction. Our findings highlight the PGAM-PHB2 axis as a novel and critical regulator of mitochondrial dysfunction in DCM.
The Soft-Strain Effect Enabled High-Performance Flexible Pressure Sensor and Its Application in Monitoring Pulse Waves
Authors: Li Yue , Wei Yuan , Yang Yabao , Zheng Lu , Luo Lei , Gao Jiuwei , Jiang Hanjun , Song Juncai , Xu Manzhang , Wang Xuewen , Huang Wei
Published: December 2022

Flexible and wearable pressure sensors attached to human skin are effective and convenient in accurate and real-time tracking of various physiological signals for disease diagnosis and health assessment. Conventional flexible pressure sensors are constructed using compressible dielectric or conductive layers, which are electrically sensitive to external mechanical stimulation. However, saturated deformation under large compression significantly restrains the detection range and sensitivity of such sensors. Here, we report a novel type of flexible pressure sensor to overcome the compression saturation of the sensing layer by soft-strain effect, enabling an ultra-high sensitivity of ~636 kPa−1and a wide detection range from 0.1 kPa to 56 kPa. In addition, the cyclic loading-unloading test reveals the excellent stability of the sensor, which maintains its signal detection after 10,000 cycles of 10 kPa compression. The sensor is capable of monitoring arterial pulse waves from both deep tissue and distal parts, such as digital arteries and dorsal pedal arteries, which can be used for blood pressure estimation by pulse transit time at the same artery branch.
Comparative characteristics of the functional state of future art teachers and other pedagogical specialties students
Authors: Kozin Oleksii , Cretu Marian , Boychuk Yurii , Kozina Zhanneta , Korobeinik Vitalii , Sirenko Pavlo
Published: December 2022

Purpose: to reveal the autonomic regulation peculiarities of the functional state based on indicators of the nervous and cardiovascular systems work of future fine arts and music teachers for the development of recommendations for the use of physical exercises.
Material and methods
812 students of pedagogical institutions of higher education of Ukraine took part in the study. During psychophysiological testing, the following indicators were determined for each test: reaction time, number of errors. The shorter the reaction time, the higher the mobility of nervous processes. The lower the number of errors in the reaction test of choosing two elements out of three, the higher the stability of nervous processes. Orthostatic reactions were determined by the results of heart rate in the lying position and in the standing position. Parametric processing methods (Student's method for comparing average values) and hierarchical cluster analysis were used.
Results
Two groups of students - future teachers were identified: with a predominance of the sympathetic department of the autonomic nervous system and with a predominance of the parasympathetic department of the autonomic nervous system. The largest number of students with predominance of the parasympathetic department of the autonomic nervous system was found among students – future teachers of creative specialties (faculty of arts). Students of the Faculty of Arts have significantly longer latency time of visual-motor reaction compared to representatives of other faculties. This indicates a lower mobility of nervous processes of students of the Faculty of Arts in comparison with students of other faculties. Along with this, future art teachers have significantly fewer errors in the test for choosing 2 elements out of 3. This indicates greater stability of nervous processes in future teachers – representatives of art compared to other future teachers.
Conclusions
Students – future teachers of creative specialties (faculty of arts) have the more stability and less mobility nervous system in combination with the autonomic nervous system parasympathetic department predominance. That is why endurance exercises that do not require frequent switching of attention are suitable for them. Such exercises include walking, slow running, swimming et. all. Exercises should be performed for at least one hour. They will also be suitable for exercises with the activation of visual perception.
Culture of Movement Awareness through Physical Literacy Integrated in Physical Education, Physical Activity and Sport during COVID-19: Systematic Literature Review
Authors: Gani Ruslan Abdul , Setiawan Edi , Gazali Novri , Németh Zsolt , Achmad Irfan Zenat , Septiadi Firman , Haryanto Jeki
Published: December 2022

Purpose: A culture of movement awareness through physical literacy in physical education, physical activity and sports is a core aspect that must be promoted continually during the current COVID-19 pandemic. This study aims to conduct a literature review regarding the importance of a culture of movement awareness through physical literacy in physical education, physical activity and sports.
Material and Methods: This study used a Systematic Literature Review with Preferred Reporting Item for Systematic Reviews and Meta-Analytic method. There was 4 Stages in collecting data using a database search, namely through Sage Pub, Eric, Pubmed and Sciencedirect. This study adopted 7 international journal articles indexed by Scopus Q1.
Results: The results of this study found that a culture of movement awareness through physical literacy which was integrated into physical education, physical activity and sports had a major contribution in creating active participation to lead a healthy life  during the pandemic.
Conclusions: Therefore, maintaining and increasing a culture of movement awareness through physical literacy during the COVID-19 period in various settings is the key in maintaining the health status of people around the world
How International Health System Austerity Responses to the 2008 Financial Crisis Impacted Health System and Workforce Resilience – A Realist Review
Authors: Fleming Padraic , Caffrey Louise , Belle Sara Van , Barry Sarah , Burke Sara , Conway Jacki , Siersbaek Rikke , Mockler David , Thomas Steve
Published: December 2022

Background: The Great Recession, following the 2008 financial crisis, led many governments to adopt programmes of austerity. This had a lasting impact on health system functionality, resources, staff (numbers, motivation and morale) and patient outcomes. This study aimed to understand how health system resilience was impacted and how this affects readiness for subsequent shocks. Methods: A realist review identified legacies associated with austerity (proximal outcomes) and how these impact the distal outcome of health system resilience. EMBASE, CINAHL, MEDLINE, EconLit and Web of Science were searched (2007– May’21), resulting in 1,081 articles. Further theory-driven searches resulted in an additional 60 studies. Descriptive, inductive, deductive and retroductive realist analysis (utilising excel and Nvivo) aided the development of Context, Mechanism, Outcomes Configurations (CMOCs), alongside stakeholder engagement to confirm or refute emerging results. Causal pathways, and the interplay between context and mechanisms that led to proximal and distal outcomes, were revealed. The refined CMOCs and policy recommendations focused primarily on workforce resilience. Results: Five CMOCs demonstrated how austerity-driven policy decisions can impact health systems when driven by the priorities of external agents. This created a real or perceived shift away from the values and interests of health professionals, a distrust in decision-making processes and resistance to change. Their values were at odds with the realities of implementing such policy decisions within sustained restrictive working conditions (rationing of staff, consumables, treatment options). A diminished view of the profession and an inability to provide high-quality, equitable, and needs-led care, alongside stagnant or degraded working conditions, led to moral distress. This can forge legacies that may adversely impact resilience when faced with future shocks. Conclusion: This review reveals the importance of transparent, open communication, in addition to co-produced policies in order to avoid scenarios that can be detrimental to workforce and health system resilience.
Vaccine Mandates in the COVID-19 Era: Changing Paradigm or Public Health Opportunity?; Comment on "Convergence on Coercion: Functional and Political Pressures as Drivers of Global Childhood Vaccine Mandates"
Authors: Odone Anna , Dallagiacoma Giulia , Vigezzi Giacomo Pietro
Published: December 2022

The debate around vaccine mandates has flourished over the last decade, with several countries introducing or extending mandatory childhood vaccinations. In a recent study, Attwell and Hannah explore how functional and political pressures added to public health threats in selected countries, motivating governments to increase the coerciveness of their childhood vaccine regimes. In this commentary, we reflect on whether such model applies to the COVID-19 case and how the pandemic has re-shuffled the deck around vaccine mandates. We identify COVID-19 immunisation policies’ distinctive aspects as we make the case of countries implementing mass immunisation programmes while relying on digital COVID certificates as an indirect form of mandate to increase vaccine uptake. We conclude by acknowledging that different forms of mandatory vaccination might serve as a shortcut to protect population health in times of emergency, underlining, however, that the ultimate public health goal is to promote voluntary, informed, and responsible adherence to preventive behaviours.
Austerity by Design?; Comment on "Ensuring Global Health Equity in a Post-pandemic Economy"
Authors: de Soysa Indra
Published: December 2022

Several scholars across many disciplines argue that neoliberal, free-market economic conditions drive inequalities, generating poverty and misery due to unfair austerity, ultimately affecting human health. Prof Labonté’s prescription is that we jettison these policies targeting economic growth and development for generating greater fairness for the world´s poor. This rejoinder argues contrarily that the criticism of neoliberal policies are misplaced, and that degrowth is really "self-imposed austerity," which will not benefit the poor. This rejoinder scrutinizes some simple stylized fact and assesses the soundness of the broader arguments. The evidence suggests clearly that becoming wealthy and following prudent economic policies is the best path to improving population health, equity, and other progressive outcomes. Badly required growth for the poor comes from free markets and good governance, and equity for the sake of fairness neither results in better health outcomes, nor an improved environment.
PENERAPAN MANAJEMEN USAHA DAN DIGITAL BRANDING PRODUK KULINER KELOMPOK PAGUYUBAN WUB DI KELURAHAN KARANG MEKAR BANJARMASIN
Authors: Arifin M Hasanur , Irwansyah Irwansyah , Halisa Novia Nour , Dewi Maya Sari , Histanto M Arjun Dwi
Published: December 2022

Program kemitraan masyarakat  dilaksanakan pada anggota Paguyuban Wirausaha Baru (WUB) Kota Banjarmasin. Paguyuban WUB merupakan komunitas bagi pelaku usaha di Banjarmasin terdiri dari gabungan usaha-usaha khususnya bidang kuliner. Permasalahan mitra yang mendasar yaitu penerapan manajemen usaha meliputi aspek manajemen SDM, produksi, pemasaran, dan manajemen keuangan yang belum optimal dan kendala pada penguasaan teknologi berbasis digital sebagai media promosi produk-produk kuliner unggulan kelompok Paguyuban WUB Kota Banjarmasin. Tujuan dari kegiatan ini adalah untuk meningkatkan ketahanan usaha secara mandiri bagi masyarakat. Adapun solusi yaitu pemberian pelatihan manajemen usaha serta penerapan teknologi digital branding dan pemasaran digital, selanjutnya juga pendampingan bagi anggota kelompok paguyuban WUB Banjarmasin.  Metode program yang dikembangkan adalah “RRA dan PRA” (rural rapid appraisal dan participant rapid appraisal). Hasil dari pelaksanaan kegiatan ini adalah keterampilan penggunaan teknologi digital dan pengetahuan kewirausahaan dalam mengelola sebuah usaha menghasilkan produk dengan tata kelola usaha menurut panduan manajemen keuangan dan permodalan yang tepat, sosialisasi aplikasi keuangan SI APIK untuk pengelolaan cash flow dan pembukuan keuangan, selanjutnya adanya ruang konsultasi kelompok paguyuban WUB. Kata kunci: Pelatihan, manajemen usaha, digital Branding, WUB Banjarmasin
Pengaruh Karakteristik Komite Audit terhadap Manajemen Laba
Authors: Widijaya Widijaya , Veronica Joelyn
Published: December 2022

Earnings Management is a management action to maximize or minimize the accrual value in earnings. The population of this study is 774 companies listed on the IDX. The number of years for this study is 5 years so the total number of studies is 1,810 data. The number of observed data after eliminating outliers is 1,795 data. The independent variables were the age of the audit committee chairman, female audit committee chairman, expertise of the audit committee chairman, the chairman of the audit committee who held concurrent positions in other companies, board independence, number of board meetings, audit committee independence, number of audit committee meetings, ownership concentration had no significant effect on earnings management so that it can be concluded that the independent variable hypothesis is not proven. The variable size of the audit committee has a significant positive effect on earnings management, and the size of the board of commissioners has a significant negative effect on earnings management.
Implementasi Hybrid Algorithm Untuk Optimalisasi Konsumsi Energi Pada Job Shop Scheduling
Authors: Tampubolon Ferdinan Rinaldo
Published: December 2022

Pencemaran udara menjadi salah satu hal yang sedang banyak dibicarakan akhir-akhir ini. Salah satu cara untuk mengurangi pencemaran udara adalah dengan melakukan efisiensi terhadap konsumsi energi. Penelitian ini akan berfokus pada penyelesaian job shop  yang tidak hanya meminimumkan waktu penyelesaian pekerjaan akan tetapi juga konsumsi energi. Permasalahan  tersebut akan diselesaikan dengan menggunakan Algoritma Hybrid yaitu gabungan metode Hybrid  Genetika dan Simulated Annealing. Algoritma Simulated Annealing digunakan untuk mengembangkan pencarian lokal pada solusi yang sudah diproleh pada algoritma genetika.
Sistem Monitoring Penentuan Pergerakan Posisi Panel Surya Terintegrasi Internet Of Things
Authors: Abdullah S  , Haq Moh. Zainul
Published: December 2022

Akibat kebutuhan energi yang terus meningkat, maka diperlukan energi alternatif. Salah satunya adalah energi yang bersumber dari matahari. Untuk memanfaatkan energi matahari tersebut dibutuhkan panel surya yang difungsikan untuk mengumpulkan energi matahari yang akan dikonversi menjadi energi listrik. Permasalahannya, untuk mengoptimalkan kerja dari panel surya tersebut harus dibuat rancangan penentuan posisi panel surya agar selalu berada fokus pada arah datangnya matahari. Rancang bangun sistem monitoring posisi panel surya berbasis Internet of Things bertujuan sebagai sistem monitoring dalam pengoptimalan penerimaan cahaya yang diterima oleh panel surya secara realtime. Metode yang digunakan yaitu metode dual_axis, yaitu metode yang dapat membuat pergerakan panel surya fleksibel mengikuti arah datangnya intensitas cahaya matahari maksimal. Parameter yang dimonitoring dari penelitian ini yaitu nilai tegangan analog dari setiap intensitas cahaya yang mengenai keempat sensor cahaya LDR, kedua sudut pergerakan dual axis dan keterangan posisi panel surya. Dari pengujian yang telah dilakukan, sistem dapat bekerja dengan baik sebagai sistem monitoring penentuan pergerakan posisi panel surya terintegrasi Internet of Things.
Tingkat Kesehatan Bank Perkreditan Rakyat Syariah Ditengah Pandemi Covid-19 (Studi Kasus Pada BPRS Al-Makmur Payakumbuh)
Authors: Handayani Desi , Ananto Rangga Putra , Ferdawati Ferdawati
Published: December 2022

Tingkat kesehatan bank adalah sesuatu yang sangat penting untuk diperhatikan. Adanya pandemic Covid-19 juga berdampak terhadap kinerja BPRS Al-Makmur. Penelitian ini bertujuan untuk menganalisa dan mengetahui tingkat kesehatan BPRS Al-Makmur dihitung dengan menggunakan rasio Non Performing Financing (NPF), Finance to Deposit Ratio (FDR), Return on Asstes (ROA) dan Capital Adequacy Ratio (CAR), Net Operating Margin (NOM), Biaya Operasional dan Pendapatan Operasional (BOPO). Hasil dari penelitian ini BPRS Al-Makmur dihitung dengan rasio Non Performing Financing (NPF) berada dalam kondisi atau tingkat kesehatan yang sehat pada triwulan 1 dan triwulan 2 tahun 2020. dihitung dengan menggunakan Kredit terhadap Dana Diterima (FDR) berada dalam tingkat kesehatan yang sangat sehat pada triwulan 1 dan triwulan 2. Dihitung dengan menggunakan Return on Assets (ROA)  pada triwulan 1 berada pada tingkat kesehatan yang kurang sehat dan triwulan 2 berada da;am tingkat kesehatan yang cukup sehat. Dihitung dengan menggunakan Capital Adequacy Ratio (CAR) berada dalam tingkat kesehatan yang sangat sehat pada triwulan 1 dan triwulan 2 tahun 2020. Dihitung dengan menggunakan Net Operating Margin (NOM) pada triwulan 1 berada pada tingkat kesehatan yang tidak sehat dan triwulan 2 berada pada tingkat kesehatan yang kurang sehat. Dihitung dengan menggunakan biaya operasional dan pendapatan operasional (BOPO) pada triwulan 1 berada pada tingkat kesehatan yang sehat danpada triwulan 2 berada pada tingkat kesehatan sangat sehat.

Kata kunci: NPF, FDR, ROA, CAR, NOM, BOPO
Analysis of Corporate Governance Mechanisms, Financial Performance on Firm Value with Earnings Quality as Moderating Variable
Authors: Kristanti Ika
Published: December 2022

This study aims to analyze the effect of corporate governance mechanisms, financial performance on firm value with earnings quality as a moderating variable. This study uses purposive sampling which obtained 48 samples of companies listed on the Jakarta Islamic Index for the period 2017 â€“ 2019. The test results in the Inmek research prove that institutional ownership has no effect on firm value, managerial ownership does not affect firm value, independent commissioners affect firm value , financial performance has no effect on firm value, earnings quality is not able to moderate the relationship between institutional ownership, managerial ownership, independent commissioners and financial performance on firm value.
ANALISIS POTENSI EKONOMI DAN KELAYAKAN BISNIS PENGOLAHAN LAHAN GAMBUT DESA RESAM LAPIS
Authors: Irnanda Pratama Adrian , Domos Erma
Published: December 2022

Penelitian ini dilaksanakan di Desa Resam Lapis Kecamatan Bantan Kabupaten Bengkalis. Tujuan penelitian ini adalah untuk mengetahui kelayakan ekonomi dan bisnis pengolahan tanaman pada lahan gambut Desa Resam Lapis. Metode pengumpulan data dilakukan dengan (1) observasi atau pengamatan langsung di lapangan; (2) wawancara dengan responden terpilih; (3) pencatatan semua data sekunder dari sumber-sumber informasi yang terkait dengan penelitian; (4) studi literatur dengan mengumpulkan data dari berbagai sumber antara lain jurnal, buku, hasil penelitian, prosiding, atau tulisan ilmiah lainnya. (5) Asumsi lahan gambut yang digunakan 1.400m2 . Kesesuaian jenis tanaman yang dapat ditanam di lahan gambut didasari berdasarkan kedalaman atau ketebalan, pH dan jenis kematangan gambut. Sementara parameter kelayakan yang dievaluasi meliputi kelayakan finansial Total Cost, Total Revenue, Net Profit, Break Even Point (BEP), Return On Investment (ROI), Revenue Cost Ratio (R/C). Hasil penelitian menunjukkan bahwa dari aspek kelayakan finansial keseluruhan tanaman layak untuk dijalankan dan dikembangkan lebih optimal. Penelitian ini diharapkan dapat turut berkontribusi dalam memberikan masukan terkait pengelolaan lahan gambut yang dapat memberikan manfaat ekonomi paling optimal di daerah sebaran lahan gambut lainnya dengan karakteristik lahan gambutyang sama.
Pengaruh Kemanfaatan Npwp, Pemahaman Wajib Pajak, Kualitas Pelayanan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak
Authors: Dwi Istiqomah Dwi Istiqomah , Zifi Meliza Putriyanti
Published: December 2022

Penelitian ini bertujuan untuk mengetahui pengaruh kemanfaatan NPWP, pemahaman wajib pajak, kualitas pelayanan dan sanksi perpajakan terhadap kepatuhan wajib pajak. Populasi dari penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar di KPP Pratama Bangkinang. Sampel yang digunakan dalam penelitian ini adalah 400 sampel. Pengambilan sampel dilakukan dengan metode Accidental Sampling. Metode pengumpulan data yang digunakan adalah penyebaran kuesioner. Data yang diperoleh dalam penelitian ini dianalisis menggunakan metode Analisis Regresi Linear Berganda dan diolah menggunakan program SPSS. Hasil dari penelitian ini menunjukkan bahwa kemanfaatan NPWP, pemahaman wajib pajak, kualitas pelayanan dan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di KPP Pratama Bangkinang.

 

Kata kunci: Kemanfaatan NPWP, Pemahaman Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan dan Kepatuhan Wajib Pajak
Faktor Utama Lokal Dan Global Penentu Harga Saham Di Indonesia
Authors: Riadi Deden Rizal , Garnia Erna , Tahmat Tahmat , Cesiariviyanti Raden Gatari
Published: December 2022

Arbitrage Pricing Theory (APT) mengasumsikan bahwa tingkat keuntungan saham dipengaruhi oleh berbagai faktor dalam perekonomian dan dalam industri. Perekonomian dunia yang semakin terbuka, maka perekonomian suatu negara juga dapat dipengaruhi factor ekonomi yang berkembang di negara lain. Tiga belas variabel terpilih yang mewakili dari faktor-faktor makro yaitu Inflasi, Kurs, BI 7-Day (Reverse) Repo Rate, The Fed, GDP Perkapita, Harga Minyak Dunia, Uang Beredar  dan  , Indeks Malaysia, Singapura, Jepang, Hongkong dan Dow Jones, akan disederhanakan dengan metode analisis komponen utama ini untuk melihat faktor makro apa saja yang dominan yang membentuk harga saham di bursa efek Indonesia.  Hasil dari penelitian ini menghasilkan lima variabel baru dari tigabelas variabel sebelumnya, tanpa menghilangkan karakteristik atau nilai dari variabel aslinya yaitu menjadi factor pasar saham developed, factor suku bunga, factor pasar regional, factor resiko harga dan factor jumlah uang beredar. Kelima faktor baru ini mampu menjelaskan 60,88% dari variasi dalam 13 variabel diatas.
Pemahaman UMKM Terhadap Laporan Keuangan
Authors: Trismayarni Elen  , Suci Ariska
Published: December 2022

Penelitian ini bertujuan untuk menganalisa pengaruh ukuran usaha, lama usaha, pengalaman usaha dan jenjang pendidikan terhadap pemahaman laporan keuangan. Teknik pengambilan sampel menggunakan teknik accidental sampling dan sampel yang digunakan sebanyak 103 usaha kuliner skala UMKM yang tergabung dalam mitra Go-Food untuk wilayah DKI Jakarta. Penelitian ini menggunakan data primer dari kuesioner. Dalam pengujian hipotesa menggunakan regresi berganda. Hasil penelitian menunjukan bahwa ukuran usaha dan jenjang pendidikan secara parsial berpengaruh positif signifikan terhadap pemahaman UMKM tentang laporan keuangan. Sedangkan lama usaha dan pengalaman usaha secara parsial tidak berpengaruh positif dan signifikan terhadap pemahaman UMKM tentang laporan keuangan.
Leverage as A Mediating Variable on Tax Avoidance
Authors: Ratnawati Juli , Dwi Cahyo Utomo
Published: December 2022

ABSTRACT

The purpose of the study was to determine the effect of executive compensation, executive character, sales growth, and capital intensity on tax avoidance with leverage as a mediating variable. This study uses samples from manufacturing companies in the various industrial sector listed on the Indonesia Stock Exchange (IDX) during the 2017-2020 period. This study uses a purposive sampling method and the total sample are 48 companies. The data analytical technique is multiple linear regression analysis. The test results reveal that executive compensation, executive compensation, sales growth, capital intensity have no effect on tax avoidance. While, the executive character has an effect on tax avoidance. Leverage can mediate the effect of capital intensity on tax avoidance. Leverage can not mediate the effect of executive compensation, executive character, and sales growth on tax avoidance.

Keywords: Executive Compensation, Executive Character, Sales Growth, Capital Intensity, Tax Avoidance, Leverage.
Efek Digitalisasi Terhadap Akuntansi Manajemen
Authors: Nurul Fauziyyah
Published: December 2022

This paper is a literacy study with descriptive analysis method. This paper provides an overview of the effects of digitalization on management accounting in its implementation practice. The results illustrate that the effect of digitization does not only affect management accounting in terms of managing and reporting the internal conditions of a company or organization. The results obtained that the effect of digitization does not only affect management accounting in terms of managing and reporting the internal conditions of a company or organization, but it is broader. If companies want to make progress, then digital transformation in management accounting is needed and this can be realized with the influence of several factors. In practice, digitization of management accountants has an effect on the implementation of accounting that is more environmentally friendly (paperless), more integrated and fast through technology, real-time reporting, big data, cloud computing, blockchain, AI, and others. Changes in the world of education are also fundamental to carry out in order to prepare reliable prospective accountants who are ready to face digitalization. The education system has to adapt and progress in order to be able to create the nation's successors who are bright and better prepared for the challenges that exist.

Keyword: Digitalization, Management Accounting, Accounting, Digital Era.
Effect of Ethical Leadership, Organizational Politics Perception, and Moral Courage on Internal Whistleblowing
Authors: Saud Ilham Maulana , Shintya Maulida Nida , Nazaruddin Ietje
Published: December 2022

This study examines the effect of ethical leadership on internal whistleblowing through organizational politics perception as a mediating variable. In addition, this study also investigates the role of moral courage as a moderating variable. This study was conducted at the local government in Tabalong Regency, South Kalimantan Province, Indonesia. The sample selection used the purposive sampling method, and a total of 267 valid responses was obtained as samples. The data were collected employing the questionnaire survey method. The data were then processed utilizing SEM-PLS through the SmartPLS 3.0 application. The study results found that ethical leadership had a direct or indirect positive effect on internal whistleblowing. Meanwhile, moral courage was not proven to moderate the negative relationship between organizational politics perception and internal whistleblowing. This study also uncovered that organizational politics perception had a negative effect on internal whistleblowing.
HUBUNGAN DIMENSI SISWA DENGAN KEPUASAN DALAM PEMBELAJARAN ONLINE MENGGUNAKAN MS TEAMS
Authors: Swastika I Wayan Kayun
Published: December 2022

Masa Pandemi menuntut agar seluruh proses pembelajaran pada tiap Instansi pendidikan menggunakan metode daring sebagai upaya pencegahan penyebaran infeksi akibat virus Covid 19. Perguruang tinggi yang menggunakan metode daring dalam pembelajaran yaitu Institut Teknologi Dan Bisnis (ITB) STIKOM Bali. Dalam perjalanan ITB STIKOM Bali menyediakan fasilitas media pembelajaran daring tambahan menggunkanan Microsofts Teams (MS Teams). Sampai saat ini belum adanya pengukuran kepuasan mahasiswa dalam penggunalan metode daring Ms Teams. Kepuasan mahasiswa bisa dilihat dari keterlibatan mereka didalam pembelajaran, motivasi dan pencapaian akademik selama kuliah online, dimana hal tersebut terangkum dalam dimensi siswa. Tujuan penelitian ini adalah mengetahui hubungan antara dimensi siswa dengan kepuasan pembelajaran online menggunakan Ms Teams. Metode penelitian ini termasuk kedalam desain cross sectional studi yang melibatkan 312 mahasiswa dengan teknik purposive sampling. Uji statistik yang digunakan yaitu chi square dengan SPSS 2.0. Hasil penelitian didapatkan ada hubungan yang signifikan antara dimensi mahasiswa dengan tingkat kepuasan (p
Sistem Penjualan dan Pembelian pada Toko Dehar Fishing Berbasis Web
Authors: Megawati Mila Febriana
Published: December 2022

Toko Dehar Fishing merupakan sebuah usaha yang menjual alat-alat mancing, umpan mancing, dan menjual makanan hewan, seperti ayam, kucing, dan burung. Kegiatan transaksi penjualan dan pembelian pada Toko Dehar Fishing dalam sehari-hari masih menggunakan cara manual, seperti mencatat transaksi penjualan dan pembelian di kertas atau di buku, sehingga memungkinkan terjadi data tercecer dan pencarian data yang lama. Untuk mengatasi masalah tersebut, maka dibuat sistem komputerisasi.

Sistem yang baru tersebut menggunakan metode Software Development Life Cycle (SDLC) dengan tahapannya yang terdiri dari perencanaan, analisis, perancangan, implementasi, dan uji coba. Perancangan sistemnya menggunakan Unified Modelling Language (UML) dan diagram yang dipakai menggunakan use case diagram, activity diagram, class diagram, serta terdapat struktur navigasi, menggunakan Framework Laravel, serta bahasa pemrograman PHP dan MySQL sebagai basis datanya.

Hasilnya berupa website untuk membantu sistem penjualan dan pembelian pada Toko Dehar Fishing.
Phase simulation of the Fe-Cr alloy system
Authors:   Tecnológico de Estudios Superiores de Jocotitlán, Orlando SORIANO-VARGAS , Víctor M. LOPEZ-HIRATA ,   Tecnológico de Estudios Superiores de Jocotitlán, Nicolas CAYETANO-CASTRO ,   Tecnológico de Estudios Superiores de Jocotitlán, Víctor H CASTREJON-SANCHEZ ,   Tecnológico de Estudios Superiores de Jocotitlán
Published: December 2022

Spinodal decomposition was studied during aging of Fe-Cr alloys by means of the numerical solution of the linear and nonlinear Cahn-Hilliard differential partial equations using the explicit finite difference method. Results of the numerical simulation permitted to describe appropriately the mechanism, microstructure, and kinetics of phase decomposition during the isothermal aging of these Fe-Cr alloys. The growth kinetics of phase transition was observed to occur very slowly during the early stages of aging, and it increased considerably as the aging progressed. The nonlinear equation was observed to be more suitable for describing the early stages of spinodal decomposition than the linear one.
Digital competences in distance education for high school education systems. Study case: institutions incorporated to the UAEMex
Authors: HIGUERA-ZIMBRÓN Alejandro , RIVERA-GUTIÉRREZ Erika
Published: December 2022

The purpose of this paper is to identify the perception of digital competencies that teachers should have at the Upper Secondary Level (NMS) based on the recommendations of UNESCO (2019). The case study is for the Schools Incorporated to the Autonomous University of the State of Mexico. The phenomenon has an origin during and post pandemic. The research is based on a review of recent studies no more than ten years old. The methodological design is qualitative, with a case study method based on the population of teachers of the schools incorporated to the UAEMex. An instrument called e-Open (Rámirez and Tenorio, 2021) was adapted and used for a sample of 500 high school teachers during the 2020-2021 school year. Data collection was carried out through questionnaires that were applied through the google forms platform, establishing the procedures for data collection and analysis according to the e-Open instrument for the Measurement of Competencies Recommendations for Open Education in the UNESCO Framework (2019). The analysis of the information is described and narrated from the data obtained through the questionnaire. The data is displayed in bar graphs. The results of the surveys show the percentages with respect to the five recommendations of the instrument with the 31 items, UNESCO (2019). The evidence supports that 70% of teachers have ICT capacity development. The institution raised 70% the development of support policies. But 50% considered that access to ICT was effective, inclusive and equitable. In addition, 55% considered that the creation of sustainability models is required, and finally 80% considered that international promotion models for teachers should be strengthened. In sum, this study supports the importance of dispersing digital competencies in secondary education systems.
Pourquoi il faut parler de religion à l’école…
Authors: Alberti Jenna , Graff Marguerite , Latournerie Caroline
Published: December 2022

En ouvrant le lycée à des chercheurs et en interrogeant les pratiques religieuses, nous voulons montrer que le lycée est un lieu de débats sans tabous où l’on peut aborder des sujets aussi complexes et intimes que la foi et la croyance. L’érudition des scientifiques permet de contextualiser les religions monothéistes et de pousser les élèves à un questionnement sur leurs propres pratiques religieuses, tout en leur permettant d’en apprendre davantage sur des religions qu’ils méconnaissent. Pour des adolescents, réfléchir à la question des interdits alimentaires est un bon levier pour comprendre combien ils constituent de puissants marqueurs identitaires. Enfin, le rapport aux textes sacrés et à leur nécessaire interprétation permet d’analyser les risques du dogmatisme et du repli.
« La laïcité scolaire face aux phénomènes religieux, un état des lieux »
Authors: Ferhat Ismaïl
Published: December 2022

La laïcité est un pilier du système éducatif français et de sa gestion des phénomènes religieux. Son application a traditionnellement suscité les passions et les conflits. Cependant, depuis l’affaire du foulard de 1989, ceux-ci se sont notablement accrus, provoquant à la fois de nombreux débats et plusieurs changements institutionnels. Cet article se propose de dresser un état des lieux des rapports entre religions et laïcité scolaire en France.
Les religions à l’école. Questions théoriques
Authors: Kahn Pierre
Published: December 2022

La religion existe à l’école de deux façons différentes : comme projet officiel d’intégrer la culture religieuse à la culture générale des élèves et comme intrusion des croyances des élèves faisant obstacle aux cours. Il ne sera traité ici que du premier cas. Il existe deux sortes principales d’arguments pour justifier l’enseignement des faits religieux à l’école laïque : un argument « instructionniste » (ces faits font partie de la culture commune), et un argument « éducationniste » (cela peut favoriser le « vivre ensemble »). En vérité, on ne peut dissocier ces deux arguments, car le projet de transmettre une culture commune est en lui-même un projet éducatif. La question se pose alors de savoir pourquoi un grand nombre d’enseignants hésitent devant cet enseignement. Parmi les différentes raisons qui contribuent à l’expliquer, j’en repère une, inspirée des travaux d’Olivier Roy, qui est peu mise en avant : dans le monde moderne, la religion tend à se détacher de tout ancrage culturel et à se vivre comme une pure foi. Cette dissociation du cultuel et du culturel rend difficilement concevable, pour nombre d’enseignants, l’idée de transmettre, en matière de religion, ce qui relève de la culture commune. C’est donc en définitive ce qui légitime le projet d’un tel enseignement (l’inculture religieuse des élèves) qui est aussi un obstacle à son effectuation.
Ad maiorem scholae gloriam ? Intégrer dans le privé : au nom de quel(s) universalisme(s) ?
Authors: Benbassat Laetitia , Benelli Juliette , Delamard Julie
Published: December 2022

Comment les personnels des établissements privés sous contrat mobilisent-ils la notion d’universalisme pour valoriser les capacités d’intégration de leur établissement ? La concurrence entre différentes acceptions de cette notion s’y manifeste, car un universalisme à la fois « humaniste » et religieux, parfois œcuménique, est mis en avant tandis que l’universalisme laïc associé à l’école publique fait repoussoir. Le discours qui tend à séculariser l’universalisme catholique au profit de la pacification scolaire entre ainsi en tension avec la mission évangélique des établissements confessionnels sous contrat, qui ne reconnaît que l’universalisme religieux.
Les familles musulmanes et l’école : éducation et religion
Authors: Langar Samia
Published: December 2022

L’islam est aujourd’hui la seconde religion de France. Sa présence et sa vitalité se manifestent aussi dans l’école. L’enseignement du fait religieux ne peut l’ignorer. Toutefois, la présence de l’islam en France est aussi le produit complexe d’une histoire, elle-même prise dans l’actualité dramatique du terrorisme, la montée des revendications identitaires, les tensions autour de la laïcité. Ce contexte pèse lourdement sur la perception de l’islam, sur sa représentation. Une connaissance plus précise, mieux documentée des familles musulmanes et de leurs pratiques de l’islam, notamment dans ses dimensions relatives à l’éducation et à l’école, s’avère nécessaire. L’enquête qualitative menée auprès des familles musulmanes et des enseignants sur un territoire de la banlieue lyonnaise s’efforce d’y contribuer.
« Neutraliser » la vivacité de la question religieuse ?
Authors: Meylan Séverine Desponds , Gauthier Nicole Durisch
Published: December 2022

Cet article propose un éclairage sur les pratiques enseignantes suisses francophones à partir des concepts de neutralité et de diversité. La première partie présente la centralité de ces concepts à travers des éléments de contexte. La deuxième partie montre de quelle manière ces concepts sont intégrés par le prescrit dans l’enseignement spécifique d’éthique et cultures religieuses et de quelle manière les enseignants reçoivent et interprètent ces concepts en principes régulateurs dans l’interaction avec leur classe. Deux visées des pratiques enseignantes liées à la diversité religieuse (enseignement de la modération et enseignement du décentrement) sont mises en exergue.
La religion à l’école : le cas italien
Authors: Giorgi Alberta , Giorda Maria Chiara , Lauricella Marie
Published: December 2022

En Italie, les débats sur le rapport entre religion et école sont nombreux et récurrents, que ce soit sur les cantines scolaires, les contenus et les illustrations à caractère religieux dans les manuels scolaires, etc. Le débat principal porte sur l’enseignement de la religion à l’école, un thème qui réapparaît régulièrement dans l’histoire de l’Italie républicaine. L’enseignement religieux recoupe quant à lui d’autres questions, notamment le rôle des écoles religieuses dans le système d’instruction publique et le respect des droits religieux au sein de l’institution scolaire. Ces dernières années, l’importance publique et politique accordée à l’islam a également orienté les débats dans le champ éducatif.