bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Convenience to The Customer dan Customer Perceived Value and Benefit Terhadap Impulse Buying
Authors: Harun Muhyiddin
Published: September 2023

This article reports the results of research on the Influence of Convenience to The Customer Factors and

Customer Perceived Value and Benefit Factors on Impulse Buying in Online Retail: Berrybenka. The conceptual

and theoretical basis used is about the internal factors in consumers that affect impulsive buying behavior. The

research method is quantitative, survey, with primary data originating from questionnaires distributed to 100

people using convenience sampling, while secondary data comes from various books and relevant research results.

The results showed that the internal factors that influence consumers’ impulsive buying behavior are search

convenience, transaction convenience, and hedonic. However, the factors of access convenience, evaluation

convenience, post-purchase and utilitarian, did not show any effect on impulsive buying behavior.
The Inlfuence of External Environment on Balance Score Card-Based Business Performance on Handycraft Msmes in Bandung City
Authors: Sianturi Fitri Leris Febriana
Published: October 2023

This study aims to determine the effect of the external environment on business performance based on a balance score card. The factors tested in this study are the independent variable is the external environment, while the dependent variable is business performance based on a balance score card. The research method used is the verification method. The population in this research is handycraft MSMEs in the city of Bandung, amounting to 392 MSMEs. The sampling technique used is a probability sampling technique with a simple random sampling technique, while to calculate the sample size using the Slovin formula so that the number of samples is 80 MSMEs. The analytical method used is simple linear regression analysis using the SPSS Version 25.00 program. The results showed that the external environment and business performance based on the balance score card were included in the fairly good category. In addition, the results of hypothesis testing show that the external environment has an effect on business performance based on a balance score card on handycraft MSMEs in the city of Bandung. The magnitude of the influence of the external environment in contributing to business performance based on a balance score card is 38.3%.
The Effect of Good Corporate Governance, Firm Size, Leverage, and Firm Performance on Earnings Management: Entrenchment Management as a Moderation Variable
Authors: Saputra Taufiq Dwi , Zulfikar Zulfikar
Published: October 2023

This study aims to examine the effect of good corporate governance mechanisms which include the board of commissioners, board of directors, audit committee, firm size, leverage, and firm performance on earnings management with management entrenchment as a moderating variable. This type of research uses quantitative methods. The sampling technique in this study used a purposive sampling method based on predetermined criteria, obtained as many as 68 sample data from 17 sample companies in real estate and property companies listed on the Indonesia Stock Exchange (IDX) for 4 years in the 2018-2021 period. The results of this study indicate that the good corporate governance variable with the proxy of the board of directors has a negative effect on earnings management, the leverage variable has an effect on earnings management. Meanwhile, the good corporate governance variable by proxies for the board of commissioners, audit committee, firm size, and firm performance has no effect on earnings management. Management entrenchment has no effect on the interaction of leverage with earnings management, the interaction between firm performance and earnings management. Management entrenchment strengthens the influence of good corporate governance by proxies for the board of commissioners, board of directors, audit committee, and firm size on earnings management.
Analysis of Fraud Hexagon Theory of Financial Fraudulent Reporting Using F-Score Model
Authors: Wulandari Dini , Ali Syahril
Published: October 2023

The research purpose is to determine and analyze the effect of fraud hexagon theory (stimulus, opportunity, rationalization, capability, ego dan collusion) to fraudulent financial reporting. The importance of this research is that fraudulent financial reporting can be detected as early as possible, so that the fraudulent fnancial reporting can be avoided and does not cause a loss for many parties. This research was conducted in the manufacture sector companies because it is a sector that is prone to fraudulent financial reporting. The sample in this research was selected using a purposive sampling technique which was obtained as many as 59 of manufacture sector companies listed on the Indonesia Stock Exchange in 2016-2020. The data analysis technique used SEM-PLS with WarpPLS 7.0 software. The result of this research show that stimulus, opportunity, rationalization and ego have positive and significant to fraudulent financial reporting, collusion have negative and significant to fraudulent financial reporting, while the capability did not have effect to fraudulent financial reporting.
The Effect of Professionalism, Independence, Accountability and Time Pressure on Audit Quality With Auditor's Professional Ethics as Variables Moderating
Authors: Fauziah Dian , Yuskar Yuskar
Published: October 2023

This study aims to test and proving the effect of professionalism, independence, accountability and time pressure on audit quality with auditor professional ethics as a moderating variable at Indonesian Audit Board representatives of West Sumatra. This study uses quantitative research methods that describe a causal relationship or a causal relationship.In this study, the causal relationship between professionalism, independence, accountability and time pressure on audit quality will be investigated, moderated by the auditor's professional ethics. The population of this research are auditors who work at Indonesian Audit Board representatives of West Sumatra. The sampling technique in this study was using the Saturated Sampling technique.  This study uses primary data by distributing questionnaires. Respondent in this study were 70 auditors who worked at the Indonesian Audit Board Representative for West Sumatra.  The method used to analyze the data in this study is multiple linear regression analysis and moderate regression analysis using SPSS 25 software. The results of this study indicate that  independence, accountability and auditor’s professional ethicts affect audit quality. Whereas profesionalism and time preasure cannot affect audit quality. The relationship between  independence and accountability with audit quality can be moderated by the auditor's professional ethics, while the relationship between professionalism and time pressure and audit quality cannot be moderated by the auditor's professional ethics.
Analysis of Raw Material Supply System at Cv. X
Authors: Haniyah Ananda Putri , Sumaryanto Sumaryanto
Published: October 2023

This study aims to determine the procedures for managing raw material inventory to support the smooth production process applied to CV. X. This research used a descriptive qualitative research method with a case study approach. Researchers took an object in the wood products industry, namely CV. X, which is located on Jl. Imogiri, Sumber Agung, Jetis, Bantul, Special Region of Yogyakarta 55781. This research was conducted on 28 December 2022 - 19 January 2023. Data collection techniques used in this study were interviews and observation. The analysis technique of this research uses thematic analysis techniques in data analysis of raw material supply systems. Data analysis in this study used the Atlas.ti 22 application. The research results produced the process of supplying raw materials at CV. X begins with preparing reports for raw material inventories addressed to suppliers through reports on raw material requirements, raw material stocks in warehouses, plans for purchasing raw materials, types of raw materials, and quantities and expiration dates. The production system will request raw materials from the warehouse department, and then the warehouse department will record the expenditure and condition of the raw materials in the warehouse. After that, it will be reported to the purchasing department, and the purchasing department will make submissions for the procurement of goods.
Design of Fixed Assets Depreciation Accounting Information System with the Straight Line Method Using Microsoft Visual Studio 2010 at PT Sagala Group
Authors: Septiani Siti Salwa Julia , Nurdiah Wulan , Rosalina Resmi Ranti
Published: October 2023

For more than one accounting period, a business will likely make use of the physical assets that make up its fixed assets, such as those used in manufacturing, transportation, office space, and other structures. Investment in fixed assets must be carefully considered because to its high value, relatively extended usage, and status as the company's primary instrument for producing money. The value of fixed assets depreciates over time, and depreciation is the process through which that decline in value is accounted for. The straight-line depreciation approach is used by many businesses since it results in consistent expenses over time periods, regardless of changes in productivity or other factors. Therefore, it is essential that owned assets be properly managed so that businesses and individuals can continue to reap the rewards of their existence. However, this is not the case with PT Sagala Group still using Microsoft Excel to record its assets and calculate depreciation. Inaccuracies in fixed asset depreciation calculations, lags in recognizing physical data, and inadequate oversight of firm assets are only some of the issues discovered in the absence of supplementary software. In light of this issue, the authors reach the conclusion that a unified system for handling the various aspects of depreciating fixed assets should be created, with Microsoft Visual Studio 2010 and Microsoft Access 2010 serving as the respective database development and management tools. In the long run, having this system in place should make business operations easier.
The Influence of Independence, Objectivity, Proficiency and Professional Accuracy of Internal Auditors on Fraud Prevention in X Hospital
Authors: Kusumah Wedi Rusmawan , Pranoto Tony
Published: October 2023

Hospital is a health service institution that provides complete individual health services that provide inpatient, outpatient and emergency services. In carrying out hospital operations, it is possible for fraud to occur. This study aims to determine whether the independence, objectivity, skills, and professional accuracy of the internal auditors affect the prevention of fraud in X Hospital. This research uses a population with a total of 54 respondents. The type of data used in this study is quantitative data using primary data sources derived from questionnaires distributed to employees at X Hospital and then processed using SPSS. The results of the study show that (1) the independence of the internal auditors has a significant effect on fraud prevention, (2) the objectivity of the internal auditors has a significant effect on fraud prevention, (3) the competence of the internal auditors has a significant effect on fraud prevention and (4) the professional accuracy of the internal auditors has a significant effect on fraud prevention.
The Influence of Behavior of SMEs on use of Accounting Information Systems in MSMEs
Authors: Doloksaribu Ardin , Siahaan Audrey Margareth , Nainggolan Melvin Sanro Jacobest
Published: October 2023

Micro, Small and Medium Enterprises (MSMEs) are business units managed by community groups and families. MSMEs have a strategic role in national economic development because they can also absorb many workers apart from contributing to national economic growth. The ability to provide and use accounting information is one of the areas for improvement on the management side. The population in this study are owners of small and medium businesses spread across the East Medan sub-district. According to the trade service and the Office of Cooperatives and Small and Medium Entrepreneurs in the East Medan sub-district, that is as many as 162 units. The sample in this study was 62 MSME owners. The sampling technique used was purposive sampling based on specific considerations or criteria. From the simple regression analysis test results, the behaviour of MSME actors has a positive effect on the use of accounting information systems. From the t-test results, the variable Behavior of MSME Actors is significant to the Use of Accounting Information Systems.Actor’s Behavior, SMEs, Accounting Information Systems
The Effect of Political Connections, Leverage, Audit Committee Gender, and Company Size on Audit Delay
Authors: Said Hilda Salman , Dhava Sultan Muhammad , Dinata Ruri Octari
Published: October 2023

Audit delay is the number of days needed by the auditor to complete the audit work, measured from the end of the financial year until the issuance of the audited financial report. Timeliness means having information available to make decisions before it loses its capacity to influence decisions. This study aims to determine the effect of political connections, leverage, audit committee gender, and company size on audit delay in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, both simultaneously and partially. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. This study uses secondary data in the form of annual financial reports from the property and real estate sector listed on the Indonesia Stock Exchange (IDX). ) in 2017 to 2021. With a company population of 10 companies with an observation period of five years and obtained a sample data of 50 observational data. This research is quantitative. The data collection technique used purposive sampling with the logistic regression research method which was processed using SPSS software. The results of the tests that have been carried out indicate that simultaneously the variables of political connections, leverage, audit committee gender, and company size have a significant effect on audit delay. Partially, political connections, leverage, and audit committee gender have no significant effect on audit delay. Meanwhile, company size has a significant effect on audit delay.
Influence of Auditor Professionalism and Competence on the Quality of Internal Audit
Authors: Bramasto Ari , Utami Indri , Lestari Ayu
Published: October 2023

This thesis entitled "The Effect of Professionalism and Auditor Competence on the Quality of Internal Audit Study at the Bandung Regency Housing, Settlement and Land Office" this research is a quantitative research, which aims to find out: 1) The magnitude of the influence of auditor professionalism on the quality of internal audit, 2) The magnitude of the influence of auditor competence on the quality of internal audit, and 3) The magnitude of the influence of audit quality on the quality of internal audit. The sampling technique used was the distribution of questionnaires with a total of 30 respondents.Tests conducted in this study include validity tests, reliability tests, classical assumption tests (normality tests, heteroscedasticity tests and, multicolonicity tests), simple linear regression, determination coefficient tests and t tests processed using the help of SPSS (Statistical Product and Service Solutions) software for Windows version The results of this study show that 1) There is an influence of auditor professionalism on the quality of internal audit. 2) There is an influence of auditor competence on the quality of internal audit. 3) There is an effect of audit quality on the quality of internal audit.
Forensic Accounting and Investigative Audit on the Effectiveness of Implementing Audit Procedures in Fraud Disclosure
Authors: Sudarmadi Dedy
Published: October 2023

Forensic accounting is a branch of accounting that focuses on investigating, disclosing, and preventing fraud and illegal activities in the business environment. Its main purpose is to identify, collect, analyze and present evidence that can be used in legal proceedings. Meanwhile, an investigative audit is an approach to auditing that is focused on investigating indications of fraud or non-compliance in the financial statements or business processes of an entity. The effectiveness of implementing audit procedures in disclosing fraud involves the application of a careful and careful methodology to identify signs or evidence of fraud in the financial statements and identify signs of fraud, the auditor uses knowledge about the mode of fraud and analysis of data to identify potential indications of fraud in transactions or financial reports, among others, by using forensic techniques. Auditors can use forensic data analysis techniques, digital examinations, and interviews to gather more in-depth and accurate evidence. Carry out segregation of duties. The auditor must examine the internal control system and ensure that there is adequate segregation of duties to prevent opportunities for fraud as well as test the substance of transactions to ensure that transactions reported in the financial statements actually occur and have a valid basis, in collaboration with the forensic team. In complex cases, the auditor needs to work with a forensic team that has special expertise in fraud analysis to detect fraud and the auditor prepares a report that provides a clear description of the fraud, along with recommendations for corrective measures and fraud prevention. The results of investigative audits are used to identify opportunities for improvement in the internal control system so that fraud can be minimized. Forensic accounting and investigative auditing have an important role in helping businesses detect, address and prevent fraud through a careful and evidence-based approach, effective audit procedures can reveal potential fraud and provide guidance for necessary improvements in internal controls.
MANAJEMEN KONFLIK OLEH PEMERINTAH DESA DALAM KASUS PENAMBANGAN TANAH DI GUNUNG GEULIS TAHUN 2019
Authors: Fathurrohman Muhammad Fikri , Dede Sri Kartini
Published: September 2023

Konflik adalah aspek yang tak terhindarkan dalam kehidupan sosial, termasuk di dalam masyarakat desa. Pengelolaan konflik secara efektif menjadi hal penting untuk mengatasi permasalahan yang ada, dan keterlibatan aktif dari pemerintah dapat berperan krusial dalam menyelesaikan konflik dan menciptakan perdamaian serta keamanan dalam masyarakat. Penelitian kualitatif ini menggunakan kombinasi studi pustaka dan studi lapangan, dengan menggunakan observasi, wawancara, dan dokumentasi sebagai metode pengumpulan data. Terdapat enam narasumber yang berkualifikasi dalam penelitian ini, termasuk mantan kepala desa di Jatimukti dan Jatiroke, ketua BPD di kedua desa, anggota masyarakat di Desa Jatimukti dan Jatiroke, perwakilan dari Forum Komunikasi Gunung Geulis, dan pekerja dari perusahaan swasta yang terlibat dalam konflik. Hasil penelitian menunjukkan bahwa manajemen konflik di Desa Jatimukti dan Jatiroke berhasil menerapkan berbagai strategi, termasuk avoidance, accommodation, competition atau authoritative command, compromise, dan collaboration atau problem solving. Akibatnya, aktivitas penambangan di kawasan Gunung Geulis berhasil dihentikan. Namun, penelitian juga mengungkapkan beberapa keterbatasan dalam proses manajemen konflik, seperti tidak melibatkan masyarakat, tindakan yang bersifat pemihakan, dan keputusan yang tidak selalu mengutamakan kepentingan publik.
Tata Kelola Strategik Peningkatan Inovasi Daerah Kota Palembang
Authors: Fitriati Rachma , Putra Muhammad Ganesha
Published: September 2023

Studi ini bertujuan untuk menganalisis penyelenggaraan peningkatan Inovasi Daerah dan mendeskripsikan tahapan strategi yang diterapkan oleh Pemerintah Kota Palembang berdasarkan Undang-Undang No. 23 Tahun 2014 tentang Pemerintahan Daerah dan Peraturan Pemerintah No. 38 Tahun 2017 tentang Inovasi Daerah. Kota Palembang mengalami stagnansi inovasi pada tahun 2018. Namun pada tahun 2020 hingga 2022 berhasil menjadi kota terinovatif di Indonesia. Studi ini menggunakan metode kualitatif, dengan teknik pengumpulan data melalui wawancara mendalam, observasi dan studi literature. Hasil studi menunjukkan Pemerintah Kota Palembang menggunakan lima aspek kunci yang menjadi pilar dari strategi inovasi untuk menjadi kota terinovatif di Indonesia. Hasil kajian juga menunjukkan besarnya komitmen dan strategi yang tepat dari pemerintah daerah dapat meningkatkan inovasi dan daya saing daerah
DEVELOPMENT OF LABOR POTENTIAL IN CONDITIONS OF LABOR INTELLECTUALIZATION
Authors: Voloshyn Roman
Published: September 2023

Introduction. Active innovative development and globalization significantly change the requirements for work and employees and increase the importance of intellectual employment. Accordingly, intellectualization becomes an objective process that ensures the development and competitiveness of companies and is given special attention. In this position, it is important to investigate the way that labor intellectualization affects the labor potential and its components, as well as what opportunities the symbiosis of the outlined processes offers. Methods. The methodological basis of the research is interdisciplinary approach that combines the theories of labor potential development and labor intellectualization. The methodological apparatus used in the work includes general scientific methods of analysis, synthesis, monographic and graphic methods, as well as methods of grouping, observation and generalization. Results. The article examines the genesis of the «labor potential» definition, its components, and substantiates the existence of relationships between it and related concepts. In this context, the complexity of the specified definition, its multi-levels and the presence of a potential aspect aimed at the human capital formation are revealed. The relationship between the process of labor intellectualization and labor potential is characterized, including the tools of such influence and the possible effect of their use. Theoretical features and the possibility of various concepts of intellectualization in relation to work practical application are also revealed. Discussion. The processes associated with the application of inventions of the fourth industrial revolution in labor activity are at the initial stage of study and are interested from the position of further research. Especially worthy of attention are the problems of identifying the intellectual component of these inventions and determining its impact on the labor potential of enterprises. Keywords: labor potential, labor, intelligence, intellectualization, labor activity.
APPLICATION OF THE LATEST INFORMATION AND DIGITAL TECHNOLOGIES IN THE MANAGEMENT OF LAND RESOURCES OF AGRICULTURAL ENTERPRISES
Authors: Putsenteilo Petro , Khoma Nadiia , Babii Stepan
Published: September 2023

Introduction. Land resources as an object of management are traditionally considered in connection with land relations that determine the content of systems of interactions of economic agents that arise in the process of ownership, management and use of land – an important factor of production and the spatial basis of human life. The structural and functional complexity of the management system is due to its multi-level nature, a wide range of general and specific management functions that are implemented, the heterogeneity of subjects of land relations, and the diversity of their economic interests. Methods. General scientific and special methods were used in the work in order to achieve the goal: the dialectical method of scientific knowledge – to consider the essence of the latest information and digital technologies in the management of land resources; synthesis – to clarify the interrelationships between subjects of land relations in the conditions of digitalization; graphic – for visual display of the obtained results; abstract and logical method – for forming research conclusions and proposals. Results. The meaning and role of land resources is revealed, various approaches to determining their economic essence in the conditions of the use of information and digital technologies in land resource management are considered. The main directions of digitalization of land resource management of agricultural enterprises are highlighted. Discussion. The obtained results of the research can be used for the implementation of the latest information and digital technologies in the practice of land resource management. This will enable agricultural commodity producers to analyse large volumes of data, control the state of land resources and the rationality of their use at different levels of management, which will contribute to the transparency of the functioning of the agricultural land market. In the future, the use of digital land management systems will make it possible to: create an informational computer system for assessing the quality and location of agricultural land plots based on their inventory, assessment of productive and territorial features; to complete the formation of the introduction of free circulation of agricultural land and the improvement of land legal relations, which will contribute to attracting additional credit resources to agribusiness against the pledge of land and improving the efficiency of the industry. Keywords: digitization, information technologies, land resources, land market, precision agriculture, geoinformation system.
ACCOUNTING INFORMATION SYSTEMS IN THE MANAGERIAL PRACTICE OF ENTERPRISE MANAGEMENT
Authors: Shmyhel Olha
Published: September 2023

Introduction. Modern business activity of any enterprise requires the use of financial resources management tools. Financial activity of enterprises is a key element that ensures the efficiency and success of modern business. However, in order to ensure effective management of finances and organization of their high-quality distribution, placement and use, it is necessary to form a rational procedure of the accounting process, within the framework of which the company's accounting is carried out. Methods. General scientific and special methods were used in the work in order to achieve the set goal: dialectical method of scientific knowledge – to consider the essence of accounting; synthesis – to clarify the relationships between business entities in the process of accounting and its impact on management processes; graphic – for visual display of the obtained results; abstract and logical method – for forming research conclusions and proposals. Results. The role and significance of accounting in the enterprise management information system as a specific management function is substantiated. It has been established that in modern business conditions, the role of accounting as an information system is not only to record information in reporting on events that took place in past reporting periods, but primarily to help and facilitate the management system of the enterprise to determine the current and strategic goals of the activity and to model future ones management decisions. It is proven that the use of modern information systems allows solving the problem of integration of management and financial accounting with the management system. Discussion. Further scientific research of the problem should be directed to an in-depth study of the application of digital computer and telecommunication technology, which is based on the use of artificial intelligence for enterprise management. Keywords: accounting, information support, management, information base, information system, digitalization, information management technologies.
A Proposed Perception of the Employment of Digital Media for Arab Universities in Disseminating and Consolidating the Values of Coexistence and Tolerance Among University Youth
Authors: Al hariry Khaled
Published: October 2023

The current study aimed mainly to develop a proposed perception of employing media of Arab universities to disseminate and consolidate the values of coexistence and tolerance among university youth. The researcher adopted the descriptive analytical approach, which was based on the survey study in collecting study data through two methods: the content analysis of Arab universities’ media - (25) universities- the media includes: (universities’ websites, their social media, and their mobile phone applications), in addition to the questionnaire method of collecting primary data from the study sample -Staff Members- in those universities, and the sample included (355) individuals. The researcher used a set of appropriate statistical methods to analyze the survey data using the statistical packages program (SPSS, V.25). The study concluded several results, most notably: the lack of interest of most Arab universities in the subject of the research employing their media to disseminate and consolidate the values of coexistence and tolerance among university youth. The results of the survey also showed the superiority of (Mohamed bin Zayed University for Humanities Sciences) in the United Arab Emirates as it is ranked the first among the Arab universities in devoting an interest in disseminating and consolidating the values of coexistence and tolerance among university youth through its media. In light of the results of the study, a proposed vision was developed that includes a set of proposed elements, steps, and mechanisms for employing the media of Arab universities in disseminating and consolidating the values of coexistence and tolerance among university youth. Keywords: Digital Media, Arab Universities, Values of Coexistence and Tolerance, University Youth.
Formulasi dan Uji Antioksidan Serum Spray Gel Ekstrak Etanol Bunga Kertas
Authors: Yuniarsih Nia , Hidayah Himyatul , Andhini Ayu
Published: September 2023

Debu, asap, polusi udara, bahkan paparan radiasi matahari merupakan pemicu timbulnya masalah pada kulit, tidak hanya itu barang elektronik yang biasa dipakai pun bisa mengakibatkan adanya radikal bebas seperti handphone, computer/laptop. Radikal bebas merupakan senyawa yang memiliki electron yang tidak berpasangan akibatnya, proses penuaan dini pun akan terasa cepat. Senyawa antioksidan, berperan penting dalam penanganan adanya radikal bebas di dalam tubuh. salah satu tanaman yang dapat dimanfaatkan sebagai antioksidan adalah bunga kertas (Bougainvillea glabra Chois). Penelitian ini bertujuan untuk mengetahui efektivitas formula serum spray gel ekstrak bunga kertas yang diformulasikan dengan berbagai konsentrasi sediaan yaitu F1 3%, F2  5%, dan F3 7%. Metode yang digunakan adalah metode DPPH (2,2 Difenil 1 Pikrilhidrazil) dengan alat spektrofotometri UV-Vis dengan Panjang gelombang 517nm dan uji evaluasi sediaan serum spray gel ekstrak etanol bunga kertas dengan parameter uji seperti organoleptis, pH, viskositas, daya sebar, daya lekat, dan pola penyemprotan. Pada penelitian formula serum spray gel ekstrak bunga kertas (Bougainvillea glabra Chois) memiliki nilai IC50 F1 (24,3877 µg/mL), F2 (24,2686 µg/mL), F3 (24,5451 µg/mL) dan untuk uji parameter organoleptis sediaan serum spray gel ini memiliki bau khas ekstrak disertai bau sedikit asam berwarna kuning dan tekstur setengah gel cair, dengan viskositas dimulai dari 1000-2500 cpoise dan pH sesuai dengan pH kulit serta daya lekat  <1 detik dan daya sebar yang menyebar dengan baik, dapat disimpulkan bahwa formula serum spray gel ekstrak etanol bunga kertas memiliki efektivitas antioksidan sangat kuat dan memenuhi uji syarat evaluasi fisik sediaan serum spray gel ekstrak bunga kertas.
TINGKAT KEPATUHAN PENGGUNAAN OBAT ANTI TUBERKULOSIS (OAT) PADA PASIEN RAWAT JALAN DI PUSKESMAS CILAMAYA KARAWANG
Authors: Dewi Masita Sari , Sagita Nadia , Sari Ike Permana
Published: September 2023

Latar belakang Tuberkulosis paru merupakan penyakit infeksi menular langsung yang disebabkan oleh Mycobacterium tuberculosis. Tingkat kepatuhan pasien dalam meminum obat anti tuberkulosis secara teratur sampai tuntas dan patuh merupakan salah satu faktor yang menentukan keberhasilan dalam pengobatan Tuberkulosis paru. Tujuan untuk mengetahui karakteristik pasien, Tingkat kepatuhan pasien dan hubungan Tingkat kepatuhan terhadap penggunaan obat anti tuberkulosis di Puskesmas Cilamaya Metode penelitian ini merupakan Deskriptif Kuantitatif dengan pendekatan kuantitatif alat yang digunakan untuk pengumpulan data peneliti menggunakan kuesioner di Puskesmas Cilamaya periode April-Mei 2023. Hasil penelitian berdasarkan jenis kelamin  jumlah pengumpulan data dilakukan di Puskesmas Cilamaya penderita laki-laki sebesar 54%, umur pada rentang usia 15-34 tahun yaitu sebesar 63,5%, pendidikan SMA 34,9%, pekerjaan pegawai swasta sebanyak 25,9%, lama pengobatan pasien 2 bulan sebanyak 47,6%, pengetahuan baik sebanyak 79,4%. Kesimpulan tingkat kepatuhan pasien terhadap penggunaan obat anti tuberkulosis (OAT) di Puskesmas Cilamaya tingkat kepatuhan baik sebesar 23,8%, sedang 33,3% dan kepatuhan kurang 42,9% karakteristik pasien meliputi pekerjaan, pengetahuan mempunyai hubungan yang signifikan berdasarkan hasil tingkat kepatuhan pasien Obat Anti Tuberkulosis (OAT) karena nilai p value yang diperoleh kurang dari nilai signifikan yang digunakan yaitu 0,005. Nilai pekerjaan (p = 0,001) dan pengetahuan (p = 0,030).
Bioeconomía en Costa Rica: vínculos y aportes para el logro del ODS 2
Authors: Rodríguez Quirós Rigoberto
Published: October 2023

El hambre y la inseguridad alimentaria son flagelos para varios países, incluido Costa Rica. Para contrarrestar este mal y otros de la humanidad, la Organización de las Naciones Unidas lanzó en el 2015 la Agenda 2030, con 17 objetivos de desarrollo sostenible, uno de los cuales es el número 2, que persigue eliminar el hambre. Costa Rica ha logrado avances sobre las metas de este, aunque aún hay mucho por hacer, debido a que la pandemia por Covid-19 significó una ralentización en el logro de estas metas. El presente artículo tiene como finalidad señalar los principales vínculos y aportes de la bioeconomía como nuevo paradigma de desarrollo para el logro del objetivo de desarrollo sostenible 2. Se concluye que existen múltiples relaciones entre ambos, ya que la bioeconomía busca aumentar la producción mediante el uso de innovación y tecnologías modernas y basado en recursos naturales, así como utilizando energías limpias y sistemas de producción y consumo sostenibles, elementos que se vinculan en forma directa con el objetivo 2 y que tienen efectos positivos en el control del hambre y el mejoramiento de la seguridad alimentaria.
Adaptive development of the marketing subsystem of innovatively oriented agro-food enterprises in the context
of globalization, change and project management
Authors: Orlova-Kurilova Olga , Safronska Iryna , Turchina Svitlana , Martyn Olga
Published: September 2023

The organization of adaptive development of a marketing subsystem in innovatively oriented businesses in the agro-food sector is currently relevant in globalization, managing changes, and projects. The study aimed to study the adaptive development of the marketing subsystem at innovatively oriented agro-food enterprises in the context of globalization, change, and project management. It is substantiated that the current stage of the development of a marketing subsystem and innovatively oriented businesses in the agro-food sector and supportive information about those that the traditional marketing concept is changing its orientation on consumers, supported by a complex of directing to satisfy the market's needs. The idea of marketing is based on the manifestation of actual and potential buyers and their needs, the designation of long-term and short-term goals of the agro-food sector, which can be achieved only to meet the needs of specific groups of people. Managing the marketing subsystem regarding globalization and managing changes and projects is a foldable but inevitable process. This process brings new possibilities. The positive impact of globalization is associated with the effect of competition, to the extent that it is unavoidable, and the negative one is with potential conflicts through this competition. The problems of globalization can be developed based on broad international cooperation, strengthening of designing and creating new international institutions. It has been shown that the features of the adaptive development of the marketing subsystem of innovatively oriented businesses in the agro-food sector in the context of globalization and the management of changes and projects are supported by a comprehensive story of transnationalization in the current regions of the businesses. The specifics of daily life are essential in the context of mutual deep economic analysis of the market processes to ensure the efficient use of available resources and the satisfaction of the living people. In the process of transnationalization, the development of effective management of the marketing subsystem and the recognition of the optimal proportions of cross-cultural and ethnic approaches to the marketing system are crucial while setting the goals of the market and developing the agro-food sector.
Keywords: adaptive development, marketing subsystem, innovatively oriented enterprises, agriculture, globalization, change management, project management.
Ka ríba tí ye: entre vivências e aprendizagens experienciais na docência em Matemática
Authors: Vieira André Ricardo Lucas , Silva Fabrício Oliveira da
Published: October 2023

O artigo objetiva compreender como as aprendizagens experienciais da docência em matemática emergem narrativamente dos modos que cada professor habita a profissão docente. O estudo é de natureza qualitativa a partir da abordagem da pesquisa narrativa, caracterizada por se tratar de um processo compreensivo/interpretativo das narrativas/experiências de seis colaboradores que atuam como professores de matemática do Ensino Médio no Instituto Federal de Educação, Ciência e Tecnologia do Sertão Pernambucano (IFSertãoPE). O dispositivo de pesquisa foi o ateliê reflexivo. O trabalho revelou que as aprendizagens experienciais da docência em matemática tecem-se nas microrrelações formativas que os professores desenvolvem por habitar a profissão docente no cotidiano escolar, produzindo saberes e experiências do vivido.
Assessing misinformation recall and accuracy perceptions: Evidence from the COVID-19 pandemic
Authors: Kreps Sarah E. , Kriner Douglas L.
Published: October 2023

Misinformation is ubiquitous; however, the extent and heterogeneity in public uptake of it remains a matter of debate. We address these questions by exploring Americans’ ability to recall prominent misinformation during the COVID-19 pandemic and the factors associated with accuracy perceptions of these claims. Comparing reported recall rates of real and “placebo” headlines, we estimate “true” recall of misinformation is lower than self-reporting suggests, but still troubling. Supporters of President Trump, particularly strong news consumers, were most likely to believe misinformation, including ideologically dissonant claims. These findings point to the importance of tailoring corrections to address key correlates of misinformation uptake.
Pengaruh Pendidikan Entrepreneurship dan Lingkungan Sosial terhadap Minat Berwirausaha
Authors: Wati Henny , Nagara Patria , Rahayu Sari , Hendra Muhammad
Published: September 2023

This research is entitled The Influence of Entrepreneurship Education and the Social Environment on Interest in Entrepreneurship in Students of the Faculty of Health Sciences at the University of West Sumatra. This research is motivated by the need for students in the faculty of health sciences to be able to create their own job opportunities with the abilities or education they have received. No need to wait for the relevant agency to open job vacancies. This research uses a quantitative type of research. The data taken was primary data by distributing questionnaires to students at the Faculty of Health Sciences at the University of West Sumatra. This research carried out research instrument tests, classical assumption tests, hypothesis tests using SPSS version 21. The research results stated that looking at the test results that had been carried out proved that both variables had a significant effect partially or simultaneously, and it could also be seen that the Adjusted R Square was 0.403 or amounting to 40.3%. This means that the variable interest in entrepreneurship is influenced by entrepreneurship education and the social environment and the remaining 50.7% is influenced by other variables outside of this research variable.
Pengaruh Harga dan Kualitas Produk terhahap Keputusan Pembelian
Authors: Pasaribu Samuel Sahat Maruli , Hidayat Agus Maolana
Published: October 2023

The beverage industry market in Indonesia has developed from year to year, which has prompted several manufacturers to be increasingly interested in companies engaged in the beverage industry, one of which is Chatime and Koi The. Chatime and Koi The have opened many branches of their company in several areas, including one in Bandung. The large number of enthusiasts for the bubble tea drink has pushed the Chatime and Koi The companies to compete to make efforts for consumers to continue buying their products. The purchase decision is also influenced by several factors, one of which is the price factor and also the product quality of these beverage products. The main objective of this study was to determine the effect of price and product quality on purchasing decisions for Chatime and Koi the in Bandung. This type of research used is a quantitative method. The sampling technique used is non-probability sampling with type purposive sampling. A total of 100 questionnaires were collected and analyzed using multiple linear regression using Statistical Product and Service Solutions (SPSS) Version 26. The results of the study show that price and product quality partially or simultaneously have a significant effect on Chatime purchasing decisions, while partially product quality has a significant effect on purchasing decisions for Koi The products in Bandung and the price variable has no significant effect. However, the simultaneous price and product quality have a significant effect on purchasing decisions for Koi the in Bandung.
Noise quantization simulation analysis of optical convolutional networks
Authors: Ye Zhang  , Saining Zhang  , Danni Zhang  , Yanmei Su  , Junkai Yi  , Pengfei Wang  , Ruiting Wang  , Guangzhen Luo  , Xuliang Zhou  , Jiaoqing Pan
Published: October 2023

Optical neural network (ONN) has been regarded as one of the most prospective techniques in the future, due to its high-speed and low power cost. However, the realization of optical convolutional neural network (CNN) in non-ideal cases still remains a big challenge. In this paper, we propose an optical convolutional networks system for classification problems by applying general matrix multiply (GEMM) technology. The results show that under the influence of noise, this system still has good performance with low TOP-1 and TOP-5 error rates of 44.26% and 14.51% for ImageNet. We also propose a quantization model of CNN. The noise quantization model reaches a sufficient prediction accuracy of about 96% for MNIST handwritten dataset.
Poesie des Benennens. Über den Gebrauch von Namen und Zuschreibungen in Nature Writing
Authors: Fischer Ludwig
Published: September 2023

Abstract Wer über Natur – genauer: von seinen Naturwahrnehmungen schreiben will, muss die wahrgenommenen ,Dinge‘ benennen. Zutreffend benennen. Für sehr viele Naturerscheinungen, denen wir begegnen können, halten die verschiedenen Sprachen
und Kulturen Namen bereit, die hunderte oder tausende von Jahren alt sind. Aber nicht nur die Taxonomie operiert mit neuen ,Kunstnamen‘. Wenn man von der naturwissenschaftlichen Taxonomie absieht, gerät man auch im Hochdeutschen in ein Wirrwarr alter und junger, gültiger
oder bezweifelter Benennungen. Noch unübersichtlicher wird es für das ,richtige Benennen‘, wenn man die dialektalen Namen einbezieht. Für die Brennnessel haben die Sprachwissenschaftler und -wissenschaftlerinnen im deutschen Sprachraum vor gut 80 Jahren über
1100 Namen gesammelt. Wie geht mit einem solchen Befund um, wer NaturLiteratur schreibt? Was ergibt ein genauer Blick auf Texte eines New Nature Writing? Über literarästhetische Strategien des Benennens, mit Beispielen.
Das Pflanzenreich ordnen. Paul Scheerbart im Botanischen Garten
Authors: Schütte Andrea
Published: September 2023

Abstract Die Taxonomie vor 1800 ordnet botanisches Wissen auf der Grundlage von Ähnlichkeiten in der äußeren Form und des inneren Aufbaus von Pflanzen in beschreibenden Tableaus. Die Zunahme der bekannten Pflanzen und das Beobachten von Ähnlichkeiten
über große räumliche und zeitliche Differenzen hinweg macht es nötig, das botanische Ordnungssystem zu erweitern: Pflanzengeografische und pflanzengeschichtliche Erkenntnisse ermöglichen im 19. Jahrhundert die Konstruktion neuer Ähnlichkeitsbezüge und Abstammungsverhältnisse,
die die systematisch beschriebenen Pflanzen in geografische Kontexte und historische Entwicklungslinien stellt. Dieses Wissen um botanische Ordnungsmodelle materialisiert sich in den historischen Botanischen Gärten, an deren Anlage sich oft dieser Teil der Wissenschaftsgeschichte ablesen
lässt. Der Dichter Paul Scheerbart, Besucher des Botanischen Gartens in Berlin-Dahlem, deutet in Flora Mohr. Eine Glasblumennovelle (1912) einen Gang durch einen Botanischen Garten an. Indem er botanische Ordnungsmodelle zitiert und zugleich konterkariert, öffnet sich sein
Text einerseits für eine wissenschaftsgeschichtliche Lesart und stellt andererseits die Frage, welche Rolle Poiesis/Kunst für die Organisation der Natur spielt.
Estudio codisciplinar de la Matemática en la escuela secundaria: análisis de la gestión de una propuesta de aula para el estudio del crecimiento de plantas
Authors: Berardi Emanuel , Corica Ana Rosa
Published: September 2023

This paper presents the results of the management of a didactic device formulated by a Mathematics male and Biology female teacher from a secondary school in which they sought a codisciplinary study. Based on the Anthropological Theory of the Didactic, the results of an exploratory study that sought to characterize the management of a didactic device for the study of plant growth in secondary school are reported; In particular, we analyze the relevance of mathematical knowledge in its development. The main results indicate that the study enabled the protagonists to be the students: they formulated and answered questions, achieving autonomy and responsibility for the search for information in various media; however, mathematical knowledge did not occupy a prominent place during the study.
Intensive Care Management of Eclampsia Complicated with Acute Kidney Injury: A Case Report
Authors: Kahar Liliriawati Ananta , Wiwi Monika Sari  , Rizky Rivonda Bennovry  , Muhammad Ryfki Syahredi Adnani
Published: October 2023

Background: Pre-eclampsia-related AKI occurs in 21% of all pregnancies, with 4% associated with severe eclampsia. The most common cause of AKI is eclampsia, which affects about 3-5% of pregnancies. Case presentation: The patient came to the hospital with seizures three times at home, whole body seizures, duration 1-2 minutes, and after a seizure, the patient was unconscious. The patient had a seizure in the hospital twice, 5-10 minutes. She has had a history of hypertension during pregnancy (210/112 mmHg). The patient was diagnosed with decreased consciousness due to eclampsia antepartum on Primipara 31-32 weeks of preterm pregnancy on a maintenance dose of MgSO4 regimen + oligohydramnion patient was performed emergency section cesarean. After Termination, the patient was admitted to ICU. The patient was assisted by a mechanical ventilator. Conclusion: Critical care management is necessary for eclampsia with Acute Kidney Injury, adequate initial management, including hemodynamic stabilization, fluid balance, electrolyte correction, and possibly dialysis, is required to reduce morbidity and mortality.