bluuebunny/crossref_metadata_2025 huggingface dataset:
O MÉTODO HELFERT DE ANÁLISE DAS DEMONSTRAÇÕES CONTÁBEIS APLICADO A UMA EMPRESA DA ATIVIDADE PESQUEIRA
Authors: Soares Isabel Teresinha Dutra , Karnopp Nilo Valter
Published: August 2024

No livro “Técnicas de Análise Financeira” de Erich A. Helfert (2000), é proposto um modelo de análise que vai além das demonstrações financeiras, pois sugere que o analista, informado pelas demonstrações financeiras, ofereça aos administradores, proprietários e credores de empresas, medidas de desempenho financeiro por área e por ponto de vista. O presente estudo permitiu agregar a experiência profissional de seus autores e agregar o pensamento de diversos outros autores brasileiros de finanças e contabilidade ao modelo de Helfert (2000). O objetivo geral deste artigo foi ajustar o modelo Helfert (2000) e, após o modelo ajustado, apresentar sua aplicação ao caso de uma empresa industrial do setor de pescado, proporcionando uma compreensão mais aprofundada dos temas que tratam de medidas de desempenho empresarial. Visando ampliar as discussões sobre o tema, para estudos futuros, sugere-se propor novos ajustes ou correções. O modelo ajustado contribui ao proporcionar aos profissionais de controladoria uma análise contábil e financeira mais aprofundada. Concluiu-se que, por meio de ajustes, o modelo Helfert (2000) pode ser aplicado a uma empresa industrial brasileira.
Aprendizajes Esperados en Tiempos de Pandemia: el Caso de la Escuela Preparatoria Militarizada Mixta “Ángel Albino Corzo”
Authors:   Universidad Autónoma de Chiapas, Camacho Camacho Alejandra , Meza Pérez Yanet ,   Universidad Autónoma de Chiapas
Published: August 2024

The research was carried out with the purpose of analyzing the new educational context derived from the COVID-19 Pandemic, as a new contagious disease worldwide, giving rise to online classes as a new modality in education. Objective: To analyze and discover what the learning of third-semester students was with the use and adaptation of platforms as a focus group of the Angel Albino Corzo Mixed Militarized Preparatory School. Methodology: A semi-structured questionnaire (with open and closed questions) was applied with the use of the Google Forms digital instrument with a determined time of 20 minutes to obtain ephemeral results attached to reality were applied to 162 students out of 315, for collection and analysis. of data. The research was carried out from the quantitative method of descriptive scope. Results: The results show that the learning expected in times of the Pandemic was not what was desired, mainly in the subject of Mathematics, however, they acquire skills and abilities in the praxis of using resources and software to carry out learning activities. Conclusions: Rethinking the educational universe is fundamental for the acquisition and construction of techno-pedagogical knowledge, carrying out courses-workshops before, during and after each school year.
To shunt or not to shunt when closing myelomeningocele? A systematic review and meta-analysis of simultaneous versus delayed ventriculoperitoneal shunt placement in neonates undergoing myelomeningocele closure
Authors: Saarinen Okko , Piironen Susanna , Pokka Tytti , Sinikumpu Juha-Jaakko , Serlo Willy , Salokorpi Niina , Knuutinen Oula
Published: August 2024

OBJECTIVE

Approximately 70%–80% of children born with myelomeningocele develop hydrocephalus and need CSF diversion, commonly a ventriculoperitoneal shunt (VPS) placement. The optimal timing of surgery is not known, but many centers delay VPS placement and perform it in a separate surgery to avoid shunt complications, mainly shunt contamination and infection. This systematic review and meta-analysis aimed to compare shunt-related complications between populations with VPS surgery performed either simultaneously with myelomeningocele closure or with delay.

METHODS

The authors searched MEDLINE (PubMed), Scopus, Web of Science, Cochrane Central Register of Controlled Trials, and Cochrane Database of Systematic Reviews databases on December 15, 2022, and November 11, 2023, using a predefined search strategy. Randomized and nonrandomized trials of neonates undergoing postnatal myelomeningocele closure and VPS placement before the age of 29 days were included. Cases with prenatal myelomeningocele closure and hydrocephalus treatment other than a VPS were excluded. All studies were screened and assessed by two independent reviewers. The authors performed a meta-analysis pooling risk ratios (RRs) with a 95% CI using the random-effects model. The quality of studies was assessed using the Newcastle-Ottawa Scale.

RESULTS

After screening and a full-text review of 2099 database search results, 12 studies with a total number of 4894 patients were included. All studies were nonrandomized studies. Only 2 studies were ranked as good quality on the Newcastle-Ottawa Scale. No statistically significant differences were found between simultaneous and delayed shunt insertion in terms of shunt infection (RR 0.77, 95% CI 0.41–1.42); shunt revision (RR 0.49, 95% CI 0.19–1.30); overall mortality (RR 0.87, 95% CI 0.09–8.57); wound CSF leak (RR 0.20, 95% CI 0.03–1.23); or myelomeningocele wound dehiscence (RR 0.52, 95% CI 0.07–3.71). In the subgroup analysis of studies conducted in high-income countries, simultaneous shunting was superior to delayed shunting concerning shunt infection (RR 0.49, 95% CI 0.31–0.78) and shunt revision (RR 0.30, 95% CI 0.09–0.95).

CONCLUSIONS

This systematic review and meta-analysis found no statistically significant differences in shunt-related complications between simultaneous and delayed VPS surgery in myelomeningocele-related hydrocephalus in neonates. The current literature does not support the common practice of delayed shunting or its alternative, simultaneous shunting.
Radar-Based Tsunami Detection: A Comprehensive Review
Authors: Adiprabowo Tjahjo , Ramdani Dani , Daud Pamungkas , Andriana Andriana , Ali Erfansyah , Nasrullah Nanang , Zulkarnain Zulkarnain
Published: August 2024

A tsunami is a large sea wave caused by an earthquake or underwater landslide. Timely detection of tsunamis is critical to saving lives and minimizing damage to infrastructure. Radar has proven to be an effective tool for tsunami detection. This comprehensive review discusses the use of radar for tsunami detection. The two types of radar discussed are HF (High Frequency) radar and DART (Deep ocean Assessment and Reporting of Tsunamis) radar. HF radar can detect tsunamis from long distances in real-time. However, HF radar is susceptible to electromagnetic interference. The DART radar is specifically designed for deep sea tsunami detection. This radar provides real-time information about tsunami waves. However, the DART radar requires expensive marine infrastructure to install and operate. This review concludes that HF radar and DART radar have their respective advantages and disadvantages. The combination of both types of radar can provide a more comprehensive solution for tsunami detection. Further research is needed to improve the reliability of radar-based tsunami detection systems.
NMC Lithium Ion Battery Management with Distributed Monitoring Topology
Authors: Andriana Andriana , Rahman Sutisna Abdul , Arrazaq Fajar
Published: August 2024

Lithium-ion battery management often called BMS (Battery Management System) is a system that controls all operations between the battery and the required load. The advantages of lithium-ion batteries, such as high energy density and long service life, make them highly desirable. Along with the increase in demand, the use of lithium-ion batteries is also increasingly complex, such as in the use of electric vehicles and smart grids. The battery must have the same voltage as the battery when connected directly. Safety and battery life are at stake if this condition is not met. BMS is a solution to this problem. The purpose of this research is to create a BMS that has three main features: monitoring, balancing, and protection. The Nano Microcontroller can be used to build the BMS. For nickel-based battery types, namely NMC (Nickel Manganese Cobalt) batteries, the design of a battery management system with a distributed monitoring and protection architecture can help battery packs be used for various applications and reduce battery pack production costs.
Design of K-Nearest Neighbor Algorithm For Classification of Credit Loan Eligibility At Senarak Dana Purwakarta Cooperative
Authors: Kurniawan Imay , Santoso Purwadi Budi
Published: August 2024

Semarak Dana Cooperative is a savings and loan cooperative located in Purwakarta that has experience lending money to its members as many as 162 money lending transactions. However, there are 26 instances of bad debts. To avoid bad debts, the cooperative needs to classify loans to its members. Classification is done by using the K-Nearest Neighbor (KNN) method based on the attributes of employment, income, age, credit amount, term, and collateral value. Data taken from as many as 162 members are sorted into 2 parts, namely 149 transactions used as training data and 13 transactions used as testing data. In addition, the data is also sorted into two classes, namely 136 current classes and 26 bad classes. The KNN process consists of four stages. First, determine the parameter K nearest neighbor distance. The second stage is to calculate the distance between testing data and training data using Euclidean distance. The third stage sorts the distance data that has been calculated using selection sort in order from the smallest to the largest value of K. The fourth stage calculates the largest number of classes for the largest number of classes set as the classification result class. Implementation using Borland Delphi and Mysql database. The research method was used by applying the Waterfall method. The Waterfall method used is composed of analysis, design, coding, and testing. System design using Unified Modeling Language (UML) by describing use case diagram, activity diagram, and class diagram. Based on the confusion matrix of the KNN classification process, the percentage of accuracy is 77%, precision is 88%, and recall is 78%. These results can be said that the results obtained are quite good, which exceeds 70%.
Diameter and sarcomere length of skeletal muscle fibers in the tissue of the tongue during the developmental process of the sheep
Authors: Kandil Banu
Published: August 2024

The tongue plays an important role in holding, chewing, and swallowing food. This study was designed to determine the diameter and sarcomere length of skeletal muscle fibers in different parts of the tongue during the developmental process of sheep. For this purpose, small tissue pieces were taken from the apex, body, and root parts of the tongue tissues of lambs, young sheep, and adult sheep. Tissue samples were fixed in %10 formaldehyde solution and Crossmon's triple staining was applied to the tissue sections after routine histological processing. The diameter and sarcomere length of the skeletal muscle fibers in the apex, body, and root parts of the tongue were measured. The diameter and sarcomere length of skeletal muscle fibers did not vary statistically between regions of the tongue in sheep at any age group (p>0.05). The sarcomere length of the skeletal muscle fibers in the apex, body, and root parts of the tongue did not change statistically with the development of the sheep (p>0.05). However, the diameter of skeletal muscle fibers at the apex and body of the tongue was statistically higher in adult sheep compared to lambs and young sheep, and the diameter of skeletal muscle fibers at the root of the tongue was statistically higher in adult sheep compared to lambs (p
“I will Glorify those who Glorify Me”: Service to St. Jonah of Novgorod
Authors: Томачинский архимандрит Симеон
Published: August 2024

Святитель Иона, архиепископ Новгородский, принимал активное участие в прославлении многих святых. Его заботами и благословением были составлены службы разным подвижникам, в том числе святителю Ионе, митрополиту Московскому. Инок Зиновий Отенский, который подвизался в том же монастыре, где начинал свой путь и был похоронен Новгородский архиепископ, прославил службой и житием самого святителю Иону.

St. Jonah, Archbishop of Novgorod, took an active part in the glorification of many saints. With his care and blessing, services were composed for various Saints, including St. Jonah, Metropolitan of Moscow. The monk Zinovy of Otensky, who asceticized in the same monastery where the Archbishop of Novgorod began his monastic life and was buried, created the service of St. Jonah himself.
The Paradox of the Resurrection of Eleazar (Based on the Story of L. N. Andreev “Eleazar”)
Authors: Макаров Денис
Published: August 2024

Цель статьи — рассмотреть историю создания, литературные и философские истоки, сюжет, образно-символическую систему рассказа Леонида Николаевича Андреева «Елеазар» и выявить художественные особенности образа Елеазара, авторскую концепцию смерти и воскрешения человека в евангельском контексте на материале данного произведения. Основу методологии исследования составляет системный подход к анализу поэтики художественного произведения в контексте православной культурной традиции. Исследуется сюжет, мотивы, образы, символика рассказа и предпринимается попытка выявления авторских концепции смерти и феномена воскрешения человека на данном материале.

The purpose of the article is to consider the history of creation, literary and philosophical origins, the plot, the figurative and symbolic system of the story “Eleazar” by Leonid Nikolayevich Andreev and to identify the artistic features of the image of Eleazar, the author’s concept of person’s death in the gospel context on the material of this work. The basis of the research methodology is a systematic approach to the analysis of the poetics of a work of art in the context of the Orthodox cultural tradition. The plot, motives, images, symbolism of the story are investigated and an attempt is made to identify the author’s concepts of death and the phenomenon of the resurrection of a person on this material.
Reception of the Prayer “Our Father ...” in the Creative Heritage of V. A. Zhukovsky
Authors: Умрилов Кирилл
Published: August 2024

В русской культуре XIX века молитва «Отче наш...» являлась важнейшим текстом не только религиозного, но и художественного дискурса. Одним из первых авторов, обратившихся к поэтическому диалогу с Молитвой Господней, был В. А. Жуковский. Стихотворное переложение молитвы Господней Жуковский осуществил в 1817 году, включив его в свой перевод «Утренней звезды» И. П. Гебеля. Попытки богословского толкования молитвы поэт предпринимал несколько раз: в начале своего творческого пути, на страницах писем-дневников 1814 года, затем — на закате творческой деятельности, в статьях 1840-х годов. Изучение рецепции канонического текста молитвы «Отче наш…» в творчестве Жуковского позволяет уточнить не только представления о жанрово-тематическом диапазоне его лирики, но и о его религиозной картине мира, в центре которой — отношения Бога с человеком, осмысленные как отношения отца с детьми.

In the Russian culture of the XIX century, the prayer “Our Father...” was the most important text not only of religious, but also of the artistic discourse. One of the first authors who turned to poetic dialogue with the Lord’s Prayer was V. A. Zhukovsky. Zhukovsky made a poetic arrangement of the Lord’s prayer in 1817, including it in his translation of I. P. Goebel’s “Morning Star”. Attempts at theological interpretation of the prayer were made by the poet several times: at the beginning of his creative path, on the pages of letters-diaries of 1814, then — at the end of his creative activity, in articles of the 1840s. Studying the reception of the canonical text of the prayer “Our Father...” in Zhukovsky’s work makes it possible to clarify not only the ideas about the genre-thematic range of his lyrics, but also about his religious picture of the world, in the center of which there is the relationship between God and man, seen as the relationship of a father with children
Does Gamification Play a Role in Enhancing English Learning for Young Learners?
Authors: Hanim Lathifah , Wahyuningsih Sri
Published: August 2024

Proficiency in English is a fundamental prerequisite for accessing significant information within the international context. The present study aims to explore teachers’ and students’ experiences and views on the role of gamification in English learning. Utilizing a qualitative case study method, the data were collected from questionnaires distributed to five English teachers using gamification and twenty-one young learners who have participated in English learning using gamification through Google Forms. The results showed that gamification has a crucial role to play in improving the quality of young learners in English learning, which is adjusted to the implementation of gamification into English learning with effective game strategies used. The use of gamification can benefit students by engaging them and stimulating their creativity in learning English. In addition, teachers used strategies in using gamification during the English learning process including using picture guessing games, broken phone games, English crossword games, answering questions, guessing English words and Indonesian games while singing, Simon Says games, and rolling word games to digital games like cooking games, puzzle games, Pou games, and other enjoyable games. At last, the policy recommendation is outlined in this article based on the research findings.
The Perception of English Study Program Students on Using Google Translate in Writing Assignments
Authors: Daeng Siti Monalisa Maruddani Yusuf , Eliwarti Eliwarti , Syarfi Syarfi
Published: August 2024

Translation is an activity in which students learn and transfer meaning from English to Indonesian, or vice versa. This research aims at determining the perception of English study program students towards the use of Google Translate for writing assignments. This research was a mixed-method research. The researchers used interview and questionnaire as the instruments of this research. The data obtained from interview was analyzed qualitatively, and the data obtained from questionnaire was analyzed quantitatively using Statistical Package for the Social Sciences (SPSS) software and Microsoft Excel. The result showed that 62.6% of English students had a positive opinion of Google Translate when using it for writing projects. The average of every item was used to determine this value. Item 13 displayed 59% of the data, which was the middle figure or percentage. The item with the highest score, item 3, received a 71%. The perception on the use of Google Translate among fourth-semester English students at Riau University in writing assignments was positive, despite participants stating that the writing process with Google Translate was only to expand vocabulary. Students realized Google Translate can help them in writing. At last, the majority of English students utilize Google Translate to increase their vocabulary.
Optimizing Civics Learning in High School through the Use of Print Books and Online Learning Resources
Authors: Wijaya Jessica , Asriati Nuraini
Published: August 2024

Pancasila and Citizenship Education (Civics) is one of the core subjects in the Indonesian education curriculum. Along with the development of ICT, Civics learning began to evolve from the use of printed books to the utilization of online learning resources. Both learning resources have their own advantages and are equally needed by students in the context of learning, so from this it is necessary to adjust the Civics teaching method with current technological developments. Therefore, the purpose of this study is to identify and analyze the optimal strategies for utilizing printed books and online learning resources to improve the quality of Civics learning in high schools. This research was qualitative and used the literature study method and data analysis techniques in the form of an interactive model. The results of the study showed that teachers can optimally improve Civics learning in high school by integrating printed books and online learning resources by first understanding in depth the Civics curriculum in high school, then making lesson plans that combine printed books and online learning resources and Learning Management System (LMS), applying project-based learning methods, giving online assignments related to printed book materials, fostering students' digital literacy to find accurate and reliable learning sources, using multimedia such as learning videos from YouTube and implementing simulations. Finally, teachers should evaluate their teaching strategies regularly and collect feedback from students through surveys or class discussions. Integrating printed books and online learning resources can provide students with a more interactive and comprehensive learning experience.
The Effect of Connected Mathematics Project Model and Learning Cycle 5e Model on Mathematics Learning Outcomes
Authors: Rahmadina Shiva Nur Aulia , Slamet Slamet
Published: August 2024

This research is motivated by real problems, namely that there are still many students who get low math learning outcomes because they use learning models that are not in accordance with student needs. This study aims: 1) to determine the mathematics learning outcomes in classes that apply the CMP learning model, 2) to determine the mathematics learning outcomes in classes that apply the LC5E learning model, 3) to determine the effect of the difference in mathematics learning outcomes between classes that apply the CMP learning model and classes that apply the LC5E learning model at SMA Negeri 109 Jakarta academic year 2023/2024. This research used a quantitative approach with the Quasi Experimental Design method. The sample consisted of two XI classes taken randomly, with the experimental class applying the CMP model and the control class applying the LC5E model, each totalling 40 students. The results showed that there was a different effect of math learning outcomes between the two learning models. The average math learning outcomes in the experimental class (CMP) reached 88,90, while in the control class (LC5E) the average was 82,63. Hypothesis testing using the Independent Samples T-Test test shows a Sig. value of 0.032 , which means there is a different effect between the learning outcomes of the two groups. Therefore, the CMP learning model is more effective in improving students' mathematics learning outcomes than the LC5E model, especially if the instrument used is Higher Order Thinking Skill (HOTS) questions.
Development of Dartboard Math Learning Media on Large Whole Numbers Material for Class IV Students
Authors: Aryati Eka , Mulyawati Ima
Published: August 2024

Learning large whole numbers in elementary schools is generally given abstractly using conventional methods by educators so many students experience difficulty in solving the problems given. This research aims to create learning media that can help students solve several problems related to large whole numbers. The Dartboard Math learning media developed in this research is in the form of a box in which there is a circle board with categories of large whole number values. The method used was the Research and Development (R&D) method using the 4D development model. This research has carried out product trials by 27 class IV students at SDN Jakarta Timur. The result showed that the Dartboard Math media has demonstrated validity in the media aspect and material aspect with the same percentage of 92%, both of which are in the Very Appropriate category. This media has tested the practicality of products with a percentage of 89% falling into the Very Practical category. User respondents produced an average percentage of product attractiveness index of 89%, including the Very Attractive category. Based on these results, it can be seen that the Dartboard Math learning media is valid, practical, and effectively used as a learning media that can help the mathematics learning process in large whole number material.
Self-Regulated Learning and Mathematical Anxiety in Relation to Critical Thinking Ability
Authors: Yani Fitri , Miatun Asih
Published: August 2024

Mathematics has a significant positive impact on the advancement of science and technology, as well as the development of information and communication technologies.
The purpose of this research is to investigate the relationship between self-regulated learning and mathematical anxiety in relation to students’ critical thinking ability. This research was a quantitative analysis using a correlational method. This research’s population encompassed 252 high scholars of a senior high school in Jakarta. The sample was recruited using the cluster random sampling technique, comprised 155 students. This study used a critical thinking ability test, along with non-test instruments including self-regulated learning and mathematical anxiety questionnaires. Multiple linear regression tests were performed in data analysis techniques by calculating the coefficients of determination and conducting hypothesis tests using F and T tests. The coefficient of determination output revealed that critical thinking ability was influenced by self-regulated learning and mathematical anxiety by 25.3%. The hypothesis testing outcomes using the F-test denoted a simultaneous influence of self-regulated learning and mathematical anxiety on learners’ critical thinking ability. However, the partial hypothesis testing using the T-test indicated no relationship between students’ critical thinking ability and self-regulated learning. At last, the T-test revealed a negative relationship between students’ critical thinking ability and mathematical anxiety.
Cladding-pumped bismuth-doped fiber lasers operating at a wavelength region of 1.4–1.5 µm
Authors: Vakhrushev A. S. , Kharakhordin A. V. , Alyshev S. V. , Khegai A. M. , Firstova E. G. , Melkumov M. A. , Firstov S. V.
Published: August 2024

This article reports the results on development and study of the output characteristics of bismuth-doped fiber lasers for the near-IR range, which are pumped into a cladding using multimode laser diodes emitting at a wavelength of 808 nm. The active medium of such lasers was bismuth-doped germanosilicate glass fibers with various shapes (circular and square sections) of the inner cladding coated with a polymer having a refractive index of 1.396. On the basis of such fibers, a series of lasers generating radiation in the wavelength range 1.4–1.5 μm was developed, and their spectral and power characteristics were studied. Numerical simulation was also carried out aimed at finding the optimal configuration of such lasers in order to determine the maximum achievable characteristics of these devices. A good agreement between the calculated data and the experimental results has been obtained. As a result, using a bismuth-doped active fiber with a square cross section of ~80 μm and a core diameter of ~11 μm, a fiber laser was created that operated at a wavelength of ~1460 nm, with a slope efficiency of about 5% and a maximum output power of more than 250 mW.
Using Okhotsimsky–Egorov’s method for solving the Euler–Lambert’s problem
Authors: Ivashkin V. V.
Published: August 2024

The solution of the Euler–Lambert’s problem, which consists in constructing an orbit passing through two given points of the central Newtonian gravitational field for a given central transfer angle and a given transfer time, is considered. A method for solving this problem has been investigated, which consists, as suggested by V.A. Egorov, in selecting the angle of inclination of the initial velocity vector of a material point to the transversal, so that the flight time between given points in space is equal to the given one. In this case, setting the specified angle of inclination of the initial velocity to the transversal allows, using the Okhotsimsky formula, to analytically determine the value of this velocity and then determine the entire orbit. It is concluded that this method, which was proposed to be given the name Okhotsimsky–Egorov, can be used as the basis for solving the Euler–Lambert’s problem.
Development of a new more precise algorithm for computing tidal Love numbers
Authors: Amorim D. O. , Gudkova T. V.
Published: August 2024

Tidal Love numbers are often used for studying the interior structure of planets and satellites of the Solar System. Measuring the deformation in response to tidal loading belongs to the methods for probing the interiors. The algorithm for computing tidal deformation depends on a series of assumptions and approximations and, therefore, can differ according to different authors. In this paper we compare the existing methods and, based on them, we propose a new and more precise algorithm for computing the tidal Love numbers of the Earth and other bodies with a similar interior structure.
Increasing the efficiency of the use of the energy of a steam explosion in the processing of lignin-cellulose raw materials
Authors: Grishnyaev I. N.
Published: August 2024

An analysis was made of the physical processes occurring during a steam explosion and the exit from the reactor of a stream containing lignocellulosic raw materials and a vapor-liquid medium. It is shown that it is necessary to install a Laval nozzle at the reactor outlet. By selecting the design parameters of the reactor and the Laval nozzle, it is possible to ensure the occurrence of a self-oscillating mode of the vapor-liquid medium in the expanding part of the nozzle. Lignocellulosic raw materials passing through the emerging shocks is subjected to additional impact, which leads to its destruction, an increase in the specific surface area, and, consequently, to an increase in reactivity.
On giant amplification of effects of phonon nonspecular reflection at a solitary interface between magnetic and non-magnetic media
Authors: Gulyaev Yu. V. , Sukhorukova O. S. , Tarasenko A. S. , Tarasenko S. V. , Shavrov V. G.
Published: August 2024

On the secluded interface of semi-infinite magnetic and non-magnetic media, hybridiza-tion of magnetoelastic interaction with inhomogeneous exchange or magneto-dipole interaction can lead to the formation of symmetry-protected bound states in the radiation spectrum of the leaky surface magnon polarons. If a quasi-plane bulk elastic wave falls on the surface of a magnetic medium from outside, and the wave parameters approach to the parameters of the surface “dark” state of the above mentioned type, the nonspecular reflection effects of the first order increase unrestrictedly (in the non-dissipative approximation).
ФОРМУВАННЯ ІНТЕГРОВАНИХ СИСТЕМ УПРАВЛІННЯ ТЕХНОЛОГІЧНИМИ ПРОЦЕСАМИ ДЛЯ ЗАБЕЗПЕЧЕННЯ БЕЗПЕКИ ПРОДУКТІВ ХАРЧУВАННЯ
Authors: САЛАБАЙ Юлія , КУРИЛЯК Назар
Published: August 2024

Ця стаття розглядає важливість формування інтегрованих систем управління технологічними процесами з метою забезпечення безпеки продуктів харчування. Автори обговорюють актуальні проблеми, пов'язані з безпекою харчових продуктів, такі як контроль якості, виявлення та усунення ризиків забруднення. Далі в статті розглядаються ключові компоненти інтегрованих систем управління, такі як моніторинг, аналіз даних, впровадження стандартів безпеки. На основі досвіду та наукових досліджень надаються рекомендації щодо оптимального впровадження таких систем для підвищення рівня безпеки та якості харчових продуктів. Висновки статті підкреслюють важливість цих систем як інструменту для забезпечення високого стандарту безпеки харчових продуктів і викликають до подальших досліджень у цій області.
Evolution, Through the Lens of a Physicist
Authors: Driessen Alfred
Published: August 2024

With the following considerations, the author intends to enrich the discussion about chance and the formation of new organisms in biological evolution. As a physicist, he knows that he has already crossed a boundary of disciplines by discussing the occurrence of chance. The natural scientist or biologist leaves the field of natural science to enter the world of ideas, humanities, and metaphysics. A second argument considers the relation between the whole and its parts. Decomposing biological systems to the smallest building blocks (molecules and atoms) does not mean the whole can be constructed from these particles without additional causal agents. This may indicate that the evolutionary process may involve more than changes in a DNA string.
Legal Position of Muhakkam Guardians in the Practice of Sirri Marriage in Aceh
Authors: Rizal Siad , Pakpahan Emir Syarif Fatahillah , Amalia Reni , Muhammaddiah Muhammad Rusdi bin
Published: August 2024

The position of the guardian in marriage is the most important thing in marriage. Because its existence is the reason for the validity of a marriage. The guardians consist of the nasab guardian, the judge guardian (sultan), the muhakkam guardian, and the maula guardian. This research examines the dynamics of unregistered marriages in East Aceh Regency, which are related to who is the guardian in the marriage. How does the muhakkam guardian handle unregistered marriages? What is the legal position of muhakkam guardians as guardians of unregistered marriages? This research aims to answer the problems of muhakkam guardians. This research uses empirical legal methods with a field study approach. Data was obtained by collecting information from primary sources through interviews. The results of the research explain that: first, siri marriage through muhakkam guardians using a cultural approach and Islamic legal studies. Second, the legal position of muhakkam guardians is not regulated in Indonesian legislation, so it cannot be used as a legal basis for carrying out unregistered marriages. Muhakkam guardians tend to be used to legalize sirri marriages, which are very common among the people of East Aceh. Even though it is not recognized by the state, in practice, muhakkam guardians have religious legal power. Sociologically,  the presence of muhakkam guardians increases the number of unregistered marriages among the people of East Aceh
Factors that Influence the Increase in Business Income in the MSMEsCommunity of the Leather Industry Center of Yogyakarta City
Authors: Hernawan Eso , Wibowo FX. Pudjo , Kusnawan Agus , Parameswari Rinintha , Andy Andy
Published: August 2024

The research aims to evaluate the impact of independent variables (product, price, distribution, and promotion ) on the dependent variable, which is the economic business income of MSMEs at the Yogyakarta City Leather Industry Center. This study surveyed 100 consumers from the MSMEs at this industrial center. The sample was selected using simple random sampling, and statistical data analysis was conducted using SPSS 25. The T-test results showed that each independent variable individually exerts a positive and significant effect on the dependent variable, the economic business income of the Yogyakarta MSME community. The calculated t values for the product, price, distribution, and promotion were 2.602, 2.111, 6.101, and 6.648, respectively, all exceeding the t-table value of 1.65, with probabilities of 0.011, 0.037, 0.000, and 0.000, respectively, all below the 0.05 threshold. Additionally, the F-test results indicated that the combined influence of the independent variables on the dependent variable was significant, with an F calculated value of 128.419 surpassing the F-table value of 3.87, and a probability value of 0.000, which is less than 0.05. Thus, it can be concluded that the independent variables collectively have a positive and significant impact on the economic business income of the MSME community.
Pengaruh Store Image dan Promosi Penjualan Terhadap Keputusan Pembelian Pada KFC Sudirman Pekanbaru
Authors: Samsiah Samsiah , Sutrisna Endang
Published: August 2024

Penelitian ditujukan guna memahami pengaruh antara store image dan promosi penjualan pada KFC Sudirman Pekanbaru.  Persaingan pada dunia bisnis menjadi sebuah tantangan bagi perusahaan untuk dapat mencapai semua tujuan yang diinginkan. Dalam mencapai tujuannya, perusahaan harus memberikan barang dan jasa yang menjadi image tersendiri dari perusahaan tersebut dan memberikan penawaran terbaik terhadap barang dan jasa untuk mendapatkan daya tarik bagi konsumen. Variabel independent ialah store image dan promosi penjualan, sedangkan variabel dependent ialah keputusan pembelian. Metode yang dipakai pada penelitian ialah memakai metode kuantitatif. Sampel yang dipakai sejumlah 100 responden menggunakan teknik Accidental Sampling pada konsumen KFC Sudirman Pekanbaru. Sumber data yang dipakai pada penelitian yakni data primer yang didapati dengan proses pembagian kuesioner pada konsumen KFC Sudirman Pekanbaru, yang kemudian dikumpulkan secara statistik menggunakan perangkat lunak SPSS. Hasil dari penelitian membuktikansecara parsial variabel store image mempunyai pengaruh terhadap keputusan pembelian, secara parsial variabel promosi penjualan mempunyai pengaruh terhadap keputusan pembelian. Dan secara serentak store image dan promosi penjualan mempunyai pengaruh terhadap keputusan pembelian.
Analisis Faktor-faktor yang Mempengaruhi Penilaian Nilai Perusahaan
Authors: Dama Yanti Lia , Ferdinan Tegar
Published: August 2024

Penelitian ini dilatarbelakangi oleh kebutuhan akan bukti empiris mengenai dampak Pertumbuhan Perusahaan, Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Nilai Perusahaan, khususnya dalam konteks Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Penelitian ini dimaksudkan untuk memperoleh bukti empiris mengenai dampak Pertumbuhan Perusahaan, Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Nilai Perusahaan. Variabel independen yang digunakan mencakup Pertumbuhan Perusahaan, Profitabilitas, Leverage, dan Ukuran Perusahaan, sementara variabel dependennya adalah Nilai Perusahaan. Populasi penelitian terdiri dari 85 perusahaan. Sampel dipilih dengan teliti, menghasilkan 20 perusahaan yang diamati selama 4 tahun. Metode analisis menggunakan perangkat lunak SPSS versi 29 dengan menerapkan uji Analisis Regresi Linear Berganda, Uji t, dan Uji F. Hasil penelitian menunjukkan bahwa Secara simultan dan signifikan, pertumbuhan perusahaan, profitabilitas, leverage, dan ukuran perusahaan berpengaruh terhadap Nilai Perusahaan, sesuai dengan hasil Uji F yang menunjukkan signifikansi yang kuat. Pertumbuhan Perusahaan tidak memiliki pengaruh signifikan terhadap Nilai Perusahaan (t(hitung) -1,443<1,665, p = 0,153>0,05), sementara Profitabilitas memiliki pengaruh yang signifikan (t(hitung) 6,126>1,665, p = 0,000<0,05). Variabel Leverage tidak berpengaruh secara signifikan (t(hitung) -0,606<1,665, p = 0,546>0,05), sedangkan Ukuran Perusahaan berpengaruh signifikan (t(hitung) 2,779>1,665, p = 0,007<0,05). Secara bersamaan, Pertumbuhan Perusahaan, Profitabilitas, Leverage, dan Ukuran Perusahaan secara signifikan berpengaruh terhadap Nilai Perusahaan (F(hitung) 12,663<2,494, p = 0,000<0,05).
Dampak Pertumbuhan Perusahaan, Skala Perusahaan, dan Ukuran KAP pada Opini Audit Going Concern
Authors: Jatmiko Kharen Valencia
Published: August 2024

Dalam dunia bisnis, kontinuitas operasional perusahaan menjadi aspek yang krusial bagi para pemangku kepentingan, khususnya bagi para auditor. Pertumbuhan perusahaan, skala operasi, dan tingkat leverage adalah variabel yang diyakini memiliki pengaruh pada opini audit mengenai kelangsungan usaha suatu perusahaan. Pertumbuhan yang cepat sering kali berdampak pada kesehatan keuangan perusahaan, sedangkan skala operasi dan leverage dapat menjadi indikator penting dalam mengevaluasi stabilitas keuangan perusahaan. Riset ini dimaksudkan untuk menguji Pengaruh Pertumbuhan Perusahaan, Skala Operasi, dan Ukuran Kantor Akuntan Publik (KAP) pada Opini Audit Going Concern pada subsektor makanan dan minuman di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Data dikumpulkan menggunakan sumber sekunder dari situs resmi BEI dan metode purposive sampling diterapkan dalam pemilihan sampel. Sampel terdiri dari 21 perusahaan, sehingga total data yang diuji adalah 63. Analisis data menggunakan regresi logistik dengan bantuan perangkat lunak SPSS versi 27. Hasil riset memperlihatkan bahwa: (1) Pertumbuhan perusahaan memiliki dampak signifikan pada Opini Audit Going Concern, dengan signifikansi 0,049 < 0,05. (2) Skala operasi perusahaan tidak memiliki dampak signifikan pada Opini Audit Going Concern, dengan signifikansi 0,156 > 0,05. (3) Ukuran KAP memiliki dampak signifikan pada Opini Audit Going Concern, dengan signifikansi 0,037 < 0,05.
Pengaruh Atribut Iklan (Tagline, Jingle dan Colour) di Televisi Terhadap Brand Awareness Marketplace Blibli (Survei Pada Mahasiswa Universitas Riau)
Authors: Widiyanti Sri , Othman Lie
Published: August 2024

Persaingan dalam bisnis saat ini tidak hanya sebatas persaingan produk dan harga melainkan persaingan persepsi dan ingatan. Kesadaran merek atau brand awareness merupakan kecakapan dari calon konsumen untuk mengidentifikasi atau menyadari sebuah merek dalam kategori produk tertentu. Penelitian ini memiliki maksud untuk mengetahui apakah terdapat pengaruh antara atribut ikan yang mencakup tagline, jingle dan colour terhadap kesadaran merek marketplace Blibli. Tagline, jingle dan colour menjadi variabel independent sedangkan brand awareness menjadi variabel dependent. Survei dalam penelitian ini dilakukan pada 400 mahasiswa Universitas Riau sebagai responden. Penelitian ini masuk dalam jenis penelitian kuantitatif yang menggunakan prosedur pengumpulan data berupa kuesioner atau angket dan disebarkan dengan memanfaatkan teknik purposive sampling. Data yang didapatkan dari hasil penyebaran kuesioner diolah dengan program analisis SPSS 24. Hasil pengujian menunjukkan bahwa variabel tagline memiliki dampak terhadap kesadaran merek, dengan thitung sebesar 6,161, melebihi ttabel 1,966, dan signifikansi 0,000 yang lebih rendah dari 0,05. Variabel jingle juga terbukti berpengaruh terhadap kesadaran merek, dengan nilai thitung sebesar 5,869, melebihi ttabel 1,966, dan nilai signifikansi 0,000 yang lebih rendah dari 0,05. Variabel warna juga memiliki dampak terhadap kesadaran merek, dengan nilai thitung sebesar 8,611, yang melebihi ttabel yang 1,966, dan signifikansi 0,000 yang lebih kecil dari 0,05. Atribut iklan seperti tagline, jingle, dan warna secara bersama sama juga berdampak pada kesadaran merek, dengan Fhitung 96,914, yang melebihi Ftabel 2,63, dan signifikansi 0,000 yang lebih rendah dari 0,05. Oleh karena itu, dapat disimpulkan bahwa tagline, jingle dan colour memiliki dampak yang bernilai positif dan signifikan terhadap kesadaran merek baik secara pasial (individu) maupun simultan (bersama-sama).
Pengaruh Lingkungan Kerja Terhadap Motivasi Kerja Melalui Kepuasan Kerja Karyawan Pada Divisi Penjualan (Studi Pada PT. Suka Fajar Pekanbaru)
Authors: Sinulingga Meyna Sari Br , Kasmiruddin Kasmiruddin
Published: August 2024

Tujuan dari penelitian ini adalah untuk lebih memahami bagaimana lingkungan kerja mempengaruhi motivasi dan kepuasan kerja seorang karyawan di PT. Suka Fajar Pekanbaru. Kepuasan kerja berfungsi sebagai variabel perantara, lingkungan kerja sebagai variabel bebas, dan motivasi kerja sebagai variabel terikat. Permasalahan bahwa motivasi karyawan terhadap pekerjaannya telah menurun drastis dan bahkan mungkin terhenti dalam beberapa tahun terakhir. Untuk penelitian ini, sampel dipilih yang terdiri dari 71 responden yang bekerja di bidang penjualan. Setelah itu, data yang diperoleh dari tanggapan kuesioner diolah dan dianalisis menggunakan alat Smart Pls 4.0 dengan menggunakan metodologi total sampling atau non-probability sampling dengan jenis sensus atau total sampling. Jenis penelitian ini adalah penelitian dengan metode kuantitatif  Hasil pengujian, lingkungan kerja berpengaruh signifikan terhadap kepuasan kerja karyawan (thitung = 18,129 >). Selain itu diperoleh t tabel 1,64 dan p-value 0,013 < 0,05 untuk motivasi kerja. Thitung > 2,212 Motivasi kerja dan kepuasan kerja mempunyai hubungan yang signifikan yang ditunjukkan dengan fhitung 1,703, ttabel 1,64 > 0,05, p-value 0,000 < 0,05, dan t tabel 1,64. Lingkungan kerja mempunyai pengaruh yang signifikan terhadap kepuasan kerja karyawan yang selanjutnya mempengaruhi motivasi kerja karyawan (t = 1,649 >). nilai p (0,0544, ft tabel 1,64, <0,05). dengan p-value 0,050 < 0,05 dan t tabel 1,64.
Pengelolaan Wakaf Uang Untuk Kesejahteraan Masyarakat (Studi Kasus di Masjid Al-Musyawarah Paal Merah Kota Jambi)
Authors: Yani Sucy Rahma , Rusliani Hansen , Martaliah Nurfitri
Published: August 2024

Wakaf uang ialah praktik yang diajarkan dalam Islam dengan harapan dapat membantu mengatasi kemiskinan serta meningkatkan kesejahteraan masyarakat. Praktik ini melibatkan pengikhlasan sebagian harta untuk digunakan dalam kegiatan keagamaan dan sosial. Dengan pengelolaan yang tepat oleh pengurus masjid, wakaf uang berpotensi sebagai alat efektif untuk meningkatkan kesejahteraan dan ekonomi masyarakat. Harta yang diwakafkan tidak lagi menjadi milik pribadi, melainkan milik umum, terutama guna membantu masyarakat kurang mampu dan anak-anak yatim piatu. Riset ini bertujuan untuk mengkaji pengelolaan wakaf uang di Masjid Al-Musyawarah dan dampaknya terhadap kesejahteraan masyarakat sekitar. Metodologi yang digunakan ialah pendekatan deskriptif kualitatif, dengan data primer dan sekunder sebagai sumber informasi. Data dikumpulkan melalui wawancara, dokumentasi, dan observasi. Proses Riset dimulai dari pengumpulan data, penyajian data, reduksi data, hingga penarikan kesimpulan. Hasil Riset menunjukkan bahwa pengelolaan wakaf uang di masjid Al-Musyawarah dilaksanakan dengan baik, sesuai dengan prinsip-prinsip syariat Islam dan praktik manajemen yang solid, mencakup perencanaan, pengorganisasian, penggerakan, dan pengawasan. Dengan demikian, pengurus masjid telah berkontribusi signifikan dalam meringankan beban masyarakat kurang mampu dan miskin di area sekitar masjid.
Strategi Bisnis Waralaba Rumah Makan Sambal Lalap Dalam Menjaga Citra Perusahaan
Authors: Fauziah Rizky , Zahara Anzu Elvia , Fusfita Nurlia
Published: August 2024

Menurut temuan penelitian ini, industri restoran hadir di banyak tempat saat ini. Akibatnya, untuk bertahan dalam menghadapi meningkatnya tingkat persaingan yang ketat dan kondisi sosial yang bergeser, pemilik bisnis restoran harus terus-menerus fleksibel dan responsif. Merancang strategi dalam setiap perusahaan atau usaha penting bagi keberlangsungan usaha yang dilakukan dikarenakan strategi memiliki peran tersendiri dan memiliki andil yang cukup besar bagi kelancaran perusahaan atau usaha yang dijalankan. Oleh karena itu, dengan melakukan penelitian di rumah makan sambal lalap, peneliti dapat mengetahui seperti apa strategi bisnis waralaba rumah makan tersebut. Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif. Spesifikasi penelitian ini bersifat deskriptif dan kualitatif. Penelitian kualitatif deskriptif  artinya data dihimpun berbentuk kata-kata atau gambar, bukan berupa angka. Hasil penelitian menunjukkan bahwa keberhasilan perusahaan sangat dipengaruhi oleh strategi. Mulai dari arsitektur strategi, trsansformasi strategi, sampai implementasi strategi. Pepatah kuno Jepang mengatakan, “Visi tanpa tindakan adalah mimpi siang hari. Tindakan tanpa visi adalah mimpi buruk”. Maka dari itu kesimpulan dari penelitian ini bahwasannya pendapat konsumen terhadap rumah makan sambal lalap dapat diketahui melalui kinerja karyawannya. Upaya rumah makan sambal lalap dalam mempertahankan image produknya dapat dilihat dari bagaimana cara seorang pemimpin mengatur perusahaannya. Beberapa prinsip syari’ah yang di terapkan oleh rumah makan sambal lalap: Prinsip Keberkahan (Barakah), Keberlanjutan, Larangan Produk Haram, Keharmonisan Dan Kesopanan, Kualitas Dan Profesionalisme. Pentingnya dalam menjaga citra perusahaan, karena sangat berpengaruh terhadap kesuksesan perusahaannya kelak serta menyusun strategi yang matang demi keberlangsungan perusahaan kedepannya.