bluuebunny/crossref_metadata_2025 huggingface dataset:
ON ONE GELLERSTEDT PROBLEM WITH DATA ON PARALLEL CHARACTERISTICS
Authors: Moiseev T. E , Kholomeeva A. A
Published: November 2024

In this paper we consider the Gellerstedt problem for the Lavrentiev-Bitsadze equation with boundary conditions on parallel characteristics in the hyperbolic part of the equation.
Advancements in Bamboo-Based Cushioning Material Manufacturing
Authors: Massaguni Massriyady , Muhammad Irwan
Published: November 2024

The study focuses on producing cushioning packaging material from bamboo fibers. The effects of varying the surface treatment duration and the proportions of foaming agents, adhesives, plasticizers, cross-linking agents, and other components were analyzed in terms of foam density, foaming rate, elasticity, and bubble size. The optimal reagents and the ideal ratios for the different components were identified. The parameters for the foaming process were determined based on a high-efficiency, eco-friendly foaming mechanism. Impact testing was conducted to obtain curves for maximum acceleration versus static stress, dynamic stress versus strain, and dynamic buffering factor versus stress. The study examined the dynamic buffering performance as a function of drop height and compared it to other cushioning materials. The findings indicate that at a height of 450 mm, the bamboo pulp product exhibited a lower peak acceleration value than EPE and EPS in the stress range of 2.8-5.4 kPa, indicating superior cushioning performance under these conditions.
Adaptation of Islamic Criminal Law in Facing Digital Economic Crime in the Era of Technological Disruption
Authors: Fikri Ahmad Lutfi Rijalul
Published: November 2024

The rapid development of digital technology has significantly impacted various aspects of life, including the economy, but it has also given rise to complex digital economic crimes. This research examines the adaptation of Islamic criminal law in facing the challenges of digital economic crimes, such as online fraud, money laundering, and skimming. The method used is qualitative with a descriptive-analytical approach, relying on literature and official documents. The research findings indicate that Islamic criminal law needs to update its definitions and classifications of crimes to include actions in the digital space and apply principles of justice, prevention, rehabilitation, legal certainty, and limitations on punishment. In addition, using technology in law enforcement and international cooperation is crucial in addressing transnational crime. With a comprehensive approach, Islamic criminal law can serve as an effective tool in creating a safer and more just society in the era of technological disruption.
PENGEMBANGAN MODEL PEMBELAJARAN TEMATIK INTEGRATIF BERBASIS KEARIFAN LOKAL UNTUK MEMBENTUK KARAKTER ANAK (PENELITIAN PENGEMBANGAN DI RA KHALIFAH INSANI METRO
Authors: Khodijah  , Edo Dwi Cahyo  , Suryadi
Published: November 2024

This research was motivated by problems discovered during initial observations in Group A RA. Khalifah Insani Metro City, namely some students do not understand their respective characters because their learning activities are still conventional so they rarely link local culture with learning themes. The aim of this research is to develop a prototype of an integrative thematic learning model based on local wisdom for early childhood and determine the effectiveness of an integrative thematic learning model based on local wisdom in forming character. The research approach used in this research is Research and Development (R&D) with J. Moonen's developmental instructional model. The sample used was 1 teacher and 20 group A students at RA Khalifah Insani Metro City. The results of the research show that the development of an integrative thematic learning model based on local wisdom to shape children's character regarding product use is able to facilitate and instill good manners in students and can create appropriate and effective learning.
Tecnoconjurações negras: notas sobrepostas de tecnopolítica e crítica da racialidade
Authors: Novo Maria Fernanda
Published: November 2024

Este artigo toma por base um conjunto de abordagens sobre dataficação, algoritimização, ambientes digitais e subjetivação que mobilizam categorias e noções em convergência com intervenções críticas da tecnopolítica, as quais procuram esclarecer o funcionamento das dinâmicas tecnocientíficas que têm determinado a assim chamada era da informação. Tais abordagens têm sido reviradas pelos estudos interessados em ancorar a crítica da racialidade no centro do debate sobre técnica, expandindo a gramática tecnopolítica e revelando a continuidade de formas de controle e subjugação sustentadas pela reposição do racial. Assim, às análises sobre os efeitos das tecnsoluções contemporâneas, como biometrização e automação, torna-se necessário acrescentar o cálculo racial, imprescindível para fazer emergir caminhos de desalienação técnica.
Infocracia e Psicopolítica em Byung-Chul Han
Authors: Chevitarese Leandro Pinheiro
Published: November 2024

A caracterização da Sociedade do Desempenho elaborada por Byung-Chul Han aponta para a emergência de novas dinâmicas de poder e processos de subjetivação, em sintonia com demandas do capitalismo contemporâneo mediadas por tecnologias digitais de informação e vigilância, operacionalizadas por algoritmos de inteligência artificial. O presente artigo investiga os desafios para a democracia contemporânea, que se desloca para a infocracia e para a psicopolítica, apresentando as perspectivas de uma política da inatividade e de uma ética da alteridade como formas de enfrentamento da digitalização da vida.
As explicações Míticas da Tecnologia e o Gnosticismo Tecnológico: construção e crítica ao discurso sobre a tecnologia como salvação
Authors: Delazeri Mocellin Vanessa
Published: November 2024

Este artigo tem por objetivo apresentar a construção do discurso salvífico da tecnologia nos autores Hermínio Martins e Paula Sibilia, buscando identificar as críticas que eles apresentam a este discurso. Para alcançar tal objetivo, explicitaremos os principais argumentos das duas tradições de dominação da natureza, a tradição prometeica que retoma o sentido do mito de Prometeu sobre a concessão da técnica e ciência para a dominação humana, e a tradição fáustica que retoma o sentido do mito de Fausto de pensar o desenvolvimento técnico como ilimitado, a partir das quais se deu o desenvolvimento do conceito fundamental de gnosticismo tecnológico, que pode ser entendido como a junção entre as aspirações e realizações tecnológicas com o ideal gnóstico de transcender a condição humana, bem como suas implicações para a produção de tecnologias contemporâneas.
Paul Valéry e Anne Carson em torno do que não existe
Authors: Martins Helena
Published: November 2024

Este ensaio propõe uma leitura da “Pequena carta sobre os mitos de Paul Valéry”, em cotejo com “Visibles Invisibles”, de Anne Carson – aproximação inusitada com a qual, adicionalmente, experimenta um método crítico carsoniano. Imaginando nesse escrito de Carson uma resposta à carta de Valéry, busca construir o diálogo entre os dois autores na atmosfera de uma correspondência extraviada em torno do jogo entre arte, ilusão e verdade. Mostra em especial como essa troca imaginada desloca e intensifica um paradoxo vital muito frequentado por Valéry e central nessa sua pequena carta: presença do que não existe. O ensaio parte da percepção de que a vida distópica que levamos hoje se deixa marcar por uma rarefação desse paradoxo vital, dispondo nesse horizonte a pertinência de pensá-lo.
Balancing Relief and Pain: Effects of COX-2 Inhibitor Valdecoxib
Authors: Habib Syed Mohammad , Ali Majid , Ming Long Chiau
Published: November 2024

Valdecoxib, a selective cyclooxygenase-2 (COX-2) inhibitor, was initially acclaimed for its gastrointestinal safety and effectiveness in managing chronic inflammatory conditions and pain. It reduced gastrointestinal complications compared to other anti-inflammatory drugs, benefiting patients with complex medication regimens. The injectable form, parecoxib, was seen as promising for acute post-surgery pain management. However, clinical trials in high-risk cardiovascular patients, particularly those undergoing coronary artery bypass grafting, revealed increased risks when using higher doses of parecoxib. These findings led to the re-evaluation of valdecoxib’s safety profile and its subsequent market withdrawal due to cardiovascular concerns and reports of serious skin reactions. Despite its withdrawal, valdecoxib has garnered interest for repurposing in other conditions. Its pharmacodynamic and pharmacokinetic properties suggest potential in qualifying palmitate-induced insulin resistance in type 2 diabetes and inhibiting matrix metalloproteinases for wound healing. Its efficacy against SARS-CoV-2 highlights drug repurposing strategies for health crises like COVID-19. Valdecoxib's established success in arthritis, dysmenorrhea, and postoperative pain, along with its potential in treating glaucoma, underscores the value of repurposing existing drugs for new therapeutic purposes. In conclusion, valdecoxib exemplifies the balance between drug safety, clinical utility, and innovative repurposing. The aim of this study is to fully harness drug potential in medical science through a concerted effort made by the scientific community, regulatory bodies, and industry stakeholders to navigate the technological and regulatory hurdles.
Mimicry of Marginality – On Masking Hegemonic Positions Through Discourse
Authors: Warnke Ingo , Bonacchi Silvia , Seiler Brylla Charlotta
Published: November 2024

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SecureCloud Guardian: Advancing Data Security via Advanced Dispersion and Encryption in Cloud Strorage (SCG)
Authors: Mrs. Viswanadapalli Anusha  , Velagala Tata Naga Sai Subbi Reddy
Published: November 2024

Cloud storage, being one of the foundational pillars of modern computing, has been readily embraced and spurred fast growth in the cloud computing domain. Despite this massive and widespread acceptance, major security issues hang over the cloud storage scene and often result in huge security breaches and leaks of information. SecureCloud Guardian, or SCG, comes into the picture as an important instrument that guarantees privacy in information stored over the cloud. SCG follows a multi-pronged approach, including data dispersal techniques, storage distribution protocols, and encryption formats that guarantee efficient data storage. It also employs a hierarchical management approach that leverages user-level secret code as well as secret division algorithms for maintaining cryptographic material, preventing unauthorized access. The experimental studies carried out on SCG verify the effectiveness of this security-centered cloud storage technology in terms of avoiding data leakage. For instance, SCG uploads and downloads 5G files in a mere 646 seconds and 269 seconds, respectively—an attractive choice for consumers looking for secure cloud information storage.
Enhanced Brain Tumor Detection and Privacy Preserving Using Federated Learning
Authors: Uday Nandan  , Chetan Sai  , Naga Sai  , Anusha Viswanadapalli
Published: November 2024

Brain cancers pose significant difficulties for both diagnosis and treatment, underscoring the necessity for precise and private-protecting detection techniques. Federated learning is used to solve this, allowing several healthcare facilities to work together to train detection models without jeopardizing patient privacy. This paper presents an approach called federated learning that may be used to improve brain tumor identification while protecting patient privacy. Brain tumors are dangerous medical disorders that need to be accurately diagnosed in order to be effectively treated. However, sharing private patient information is a common practice in traditional medical data analysis methodologies, which raises privacy issues. Federated learning helps with this by enabling cooperative training of a common model amongst several hospitals or institutions without requiring the exchange of raw data. This method protects patient privacy by having each institution train the model using its own local data and only sharing model updates. We show through trials that our method is efficient in reliably identifying brain tumors while upholding privacy norms, presenting a viable option for improving medical diagnosis without jeopardizing patient privacy.
Potential of Dry Leaf Waste as A Raw Material for Charcoal Briquettes Preparation as an Alternative Fuel
Authors: Sihotang Muhammad Sontang , Sudiati  , Aisyah Dara
Published: November 2024

This research was motivated by the large potential of dry leaf waste in the campus environment of the University of North Sumatra and the awareness of the importance of appropriate innovation in the use of dry leaf waste as an environmentally friendly alternative fuel. The aim of this research was to determine the potential of leaf waste in the campus environment as a raw material for making environmentally friendly charcoal briquettes. The research method was observation, conducted in the campus environment of the University of North Sumatra, followed by calculating the amount of leaf waste produced per day, and testing continued with the production of dry leaf briquettes. The test results of the three combustions with different mixtures of raw materials in each combustion resulted in solid dry leaf briquettes that could ignite well. This study produced briquettes with proximate and ultimate tests that met SNI No.01-6235-2000 standards with a moisture content test of 4.35%, ash content test of 5.65%, carbon content test of 78.68%, calorific value of 6115 cal/g, and a burning rate of 1.5 grams/minute. Briquettes that meet SNI standards can become an environmentally friendly alternative energy source, a source of livelihood, and will certainly have a positive impact on waste management on the campus of the University of North Sumatra.
EVALUATION OF THE ANTIOXIDATIVE EFFICACY OF FULLERENE SOOT DOPED BY C60/C70 (85/15) FOR LOW-DENSITY/HIGH PRESSURE POLYETHYLENE NANOCOMPOSITES
Authors:   M.Nagiev Institute of Catalysis and Inorganic Chemistry, Ministry of Science and Education  of the Republic of Azerbaijan, Zeynalov E.B. , Allen N.S. ,   School of Science and the Environment, Faculty of Science and Engineering, Manchester  Metropolitan University, Magerramova M.Ya. ,   M.Nagiev Institute of Catalysis and Inorganic Chemistry, Ministry of Science and Education  of the Republic of Azerbaijan, Huseynov A.B. ,   M.Nagiev Institute of Catalysis and Inorganic Chemistry, Ministry of Science and Education  of the Republic of Azerbaijan
Published: November 2024

Fullerenes (C60-70) although effective stabilizers-antioxidants for polymeric materials they have not yet found widespread practical application because of their high cost. As such, polymer manufacturers prefer to use classical stabilizers. In order to try to overcome this situation for some useful applications here the evaluation of relatively cheap fullerene soot (FS) doped additionally by C60/C70(85/15) is undertaken. Solution kinetic studies on the inhibition of model cumene oxidation combined with the thermal and mechanical analysis of the FS+C60/C70 integrated in a low-density/high pressure polyethylene (LDPE) matrix demonstrates the obvious advantage of a such an approach. The kinetic analysis made on the model reaction of initiated oxidation of cumene showed that the antioxidant activity of samples of fullerene carbon black doped with fullerenes C60-70 exhibits inhibition rate constants with high enough values comparable to those of strong industrial antioxidants such as Irganox 1010/1076. The additional portions of C60-70 fullerenes slightly increase the commercial cost of the FS itself, while the higher efficiency of the modified fullerene samples shown by thermal and mechanical analysis prevails more and allows us to recommend them for the industrial use at a measured optimal concentration of 1%w/w in the polymer
QUATERNIZATION OF CHITOSAN IN DIFFERENT MEDIA AND IMMOBILIZATION OF DRUGS ON QUATERNIZED CHITOSAN
Authors:   M.Nagiev Institute of Catalysis and Inorganic Chemistry, Ministry of Science and Education  of the Republic of Azerbaijan, Aslanova H.F. , Seidova Ch.M. ,   M.Nagiev Institute of Catalysis and Inorganic Chemistry, Ministry of Science and Education  of the Republic of Azerbaijan, Jabieva S.A. ,   M.Nagiev Institute of Catalysis and Inorganic Chemistry, Ministry of Science and Education  of the Republic of Azerbaijan, Shikhverdieva N.T. ,   M.Nagiev Institute of Catalysis and Inorganic Chemistry, Ministry of Science and Education  of the Republic of Azerbaijan, Zeynalov N.A. ,   M.Nagiev Institute of Catalysis and Inorganic Chemistry, Ministry of Science and Education  of the Republic of Azerbaijan, Tagiyev D.B. ,   M.Nagiyev Institute Catalysis and Inorganic Chemistry, Ministry of Science and Education of the Republic of Azerbaijan
Published: November 2024

The quaternized chitosan has promising applications in biomedicine as pharmaceuticals and targeted delivery, in gene therapy, tissue engineering, and cosmetology due to the improved solubility and enhancing many biological functions in comparison to the non-quaternized chitosan. The increased demand for such applications is achieved through the beneficial combination of the inherent properties of chitosan with those of quaternized ammonium salts. Various synthesis methods have been developed for the synthesis of quaternary ammonium salts of chitosan. The each of these methods has its own advantages and disadvantages that affect on the product properties. The aim of this work was to choose the optimal ways of to quaternized polymers, and the immobilization of drugs L-thyroxine and doxycycline on its surface. IR spectroscopic analysis showed that the interaction of levothyroxine with chitosan occurs mainly due to hydrogen bonds and orientation forces of intermolecular interaction. IR-spectroscopic analysis of doxycycline also showed that the interaction of drug with chitosan takes place mainly due to hydrogen bonds and orientation forces
QUANTUM-CHEMICAL AND AGROCHEMICAL INVESTIGATIONS OF Cu++ METAL COMPLEX BASED ON HYDROXYBENZOIC ACIDS
Authors:   Institute of General and Inorganic Chemistry, Academy of Sciences of Uzbekistan, Ruzmetov A.Kh. , Ibragimov A.B. ,   Institute of General and Inorganic Chemistry, Academy of Sciences of Uzbekistan, Normamatov A.S. ,   Institute of General and Inorganic Chemistry, Academy of Sciences of Uzbekistan, Rakhimova G.P. ,   Urgench State University, Ashurov J.M. ,   Institute of Bioorganic Chemistry, Academy of Sciences of Uzbekistan, Yeshimbetov A.G. ,   Institute of Bioorganic Chemistry, Academy of Sciences of Uzbekistan
Published: November 2024

The crystal arrangement of molecules is necessary to determine what kind of supramolecular structures (2- or 3-dimensional framework) are formed as a result of intermolecular interactions, furthermore, it depends on the physicochemical properties of the crystal, for example, melting temperature, solubility, stability, activity and etc.. However, such qualitative analysis can be replaced by quantitative analyzes based on quantum-chemical approaches. One of them is based on the calculation of a surface with the same electron charge density, called the Hirshfeld surface. In our case, the main contribution of intermolecular interactions of mixed-ligand metal complex [Cu(PHBA)2(MEA)2] by Hirshfeld surface analysis and quantum chemical DFT calculations has shown that that they correspond to strong H‧‧‧O/O‧‧‧H bonds. Using DFT calculations, it was calculated that an odd electron MO (doublet state) arises when a complex is formed due to an odd d (d9) orbital in the Cu2+ ion of the compound [Cu(PHBA)2(MEA)2]. By the molecular docking studies the investigated complex compound [Cu(PHBA)2](MEA)2] recorded stronger binding energies than auxins taken as a control. The compound [Cu(PHBA)2](MEA)2], which showed the strongest performance, had a result 6% higher than the highest performing natural auxin. Quant-chemical calculation results are tested by agrochemical investigations on the mungbean plant
SYNTHESIS AND STUDY OF PHOTOCATALYTIC ACTIVITIES OF CdZnS AND CdZnAl-LDH/POLYMER NANOCOMPOSITES
Authors:   Baku State University, Balayeva O.O. , Yahyayeva G.Y. ,   Baku State University; Department of Physics and Chemistry, Azerbaijan University of Architecture and Construction, Alosmanov R.M. ,   Baku State University, Mammadyarova S.J. ,   Nanoresearch Laboratory, Baku State University
Published: November 2024

Cadmium zinc aluminum layered double hydroxides (CdZnAl-LDH) were synthesized by urea hydrolysis and co-precipitation method in polyvinyl alcohol (PVA) solution. Cadmium - zinc sulfide (CdZnS) nanoparticles were synthesized on the obtained nanocomposites by the direct sulfidation method both at room temperature (250C) and 400C, and the photocatalytic degradation was studied for the removing of m-cresol from aqueous solutions under visible light. Ultraviolet (UV) spectra, X-ray diffractograms (XRD), Energy-dispersive X-ray (EDX) and Fourier transform infrared (FTIR) spectra of the obtained nanocomposites were characterizated and the average size of nanoparticles was determined according to the Scherrer formula. The average crystallite size of CdZnAl-LDH/PVA, CdZnS@CdZnAl-LDH/PVA (250C), and CdZnS@CdZnAl-LDH/PVA (400C) nanocomposites is 14.25 nm, 19.05 nm and 16.5 nm, respectively. It was found that the degree of photocatalytic degradation of m-cresol from water was 18% with CdZnAl-LIH/PVA, 25% with CdZnS@CdZnAl-LIH/PVA (250C), CdZnS@CdZnAl-LIH/PVA (40°C) is 29% under visible light for 3 hours
PHYSICAL-MECHANICAL PROPERTIES OF DYNAMICALLY VULCANIZED BASALT CONTAINING PLASTICS BASED ON COMPATIBILIZED POLYPROPYLENE
Authors:   Institute of Polymer Materials, Ministry of Science and Education of the Republic of Azerbaijan, Kakhramanov N.T. , Nuraliyeva G.H. ,   Institute of Polymer Materials, Ministry of Science and Education of the Republic of Azerbaijan
Published: November 2024

The influence of the content of basalt and Exxelor PО1020 compatibilizer on the main physical-mechanical and thermophysical characteristics of composites based on polypropylene is considered. It has been established that the use of a compatibilizer in an amount of 1.0–3.0 wt. % can significantly improve such properties of basalt plastics as tensile strength, yield strength, elongation at break, flexural strength, Vicat softening temperature, and melt flow rate. The possibility of cross-linking basalt plastics with sulfur and dicumyl peroxide is considered, and their role in changing their basic physical-mechanical parameters is determined. A theoretical analysis is given of the formation of an interfacial region with the participation of a compatibilizer and basalt. A micrograph showing the redistribution of basalt in the composition of compatibilized polypropylene is given by electron microscopy. The optimal concentrations of vulcanizing agents are determined, at which the highest strength properties are achieved, provided that elongation at break and the melt flow rate are maintained at a satisfactory level. It has been established that the optimal content of dicumyl peroxide is 0.25–0.5% wt
UTILIZATION OF CASSAVA PEEL AND CHITOSAN FOR THE PRODUCTION OF HYDROGEL AS A SUSTAINABLE SOLUTION FOR DOMESTIC WASTEWATER TREATMENT
Authors:   Department of Industrial Waste Treatment, AKA Bogor Polytechnic, Rosalina M.
Published: November 2024

Water pollution is a significant environmental issue, especially in developing countries where domestic wastewater often contains a high concentration of pollutants, posing risks to public health and the environment. Hydrogel from cassava peel and chitosan shows promise as a bioadsorbent for domestic wastewater treatment, but its capacity and optimal production temperature have not been fully studied. The study aimed to investigate the characteristics of hydrogel from cassava peel and chitosan, the optimal temperature for hydrogel production, and the efficacy of hydrogel as a bioadsorbent for domestic wastewater treatment. The study involved four stages: cellulose isolation, hydrogel preparation, wastewater treatment experimentation, and data analysis. The results showed that chitosan hydrogel synthesized at 750C had superior efficiency, achieving an optimal outcome of 88% in the treatment of household wastewater using a triad of chitosan hydrogel pellets. The degree of cross-linking in chitosan hydrogel diminished with an increase in heating temperature
Does Money Supply and Oil Price Drive Inflation in ASEAN
Authors: Ulfah Nadia , Subardin Muhammad , Igamo Alghifari Mahdi , Gustriani Gustriani
Published: November 2024

Developing countries in Southeast Asia are countries that have economic problems such as inflation. This study aims to examine the effect of the money supply, exchange rates, and oil prices on inflation in ASEAN countries. Using panel data, this study consists of six countries in ASEAN namely Indonesia, Malaysia, Philippines, Singapore, Thailand, and Vietnam during the period 2001-2020. The analysis using Random Effect Model method shows that the money supply and world oil prices have a positive and significant effect on inflation in the six ASEAN countries. Meanwhile, the exchange rate variable has a positive but not significant effect on inflation in the six ASEAN countries. The central bank should control and reduce the growth rate of the money supply and the government should implement steps to reduce dependence on oil so as to help reduce the impact of rising oil prices on inflation.
Optimizing Digital Marketing Efforts Through Neuromarketing: Systematic Review
Authors: Kemora Haura , Pasaribu Popy , Marlina Asti , Himawan Erry Nugroho
Published: November 2024

Neuromarketing, as a neuroscientific approach to understanding human behavior and decision-making in marketing, holds significant promise for optimizing digital marketing strategies. This systematic review addresses the gap in research regarding the impact of neuromarketing on digital platforms like social media, websites, and e-commerce. By synthesizing existing literature, the review aims to bridge consumer behavior analysis with neuromarketing applications in digital marketing. Key themes identified include a deeper understanding of consumer behavior, improved targeting and personalization, optimized user experience (UX), enhanced ad effectiveness, and data-driven decision-making. These themes highlight the practical benefits of integrating neuromarketing insights into digital marketing strategies, allowing businesses to connect with their target audience more effectively. Compared to traditional methodologies, neuromarketing techniques offer a more accurate understanding of consumer responses and preferences, facilitated by advanced neuroscience tools like EEG, fMRI, eye tracking, and facial coding. Leveraging these tools enables marketers to align digital efforts with consumer preferences, leading to a more efficient and cost-effective marketing approach.
Clever Tax Planning & Performance: Insight From Construction Companies Subject Final Income Tax
Authors: Suharyono Suharyono
Published: November 2024

This study aims to analyze and evaluate the benefits of tax planning in a construction company, where income tax is subject to Final Income Tax (the size of costs does not affect taxation). This study employs a qualitative method with an ethnomethodology and case study approach, and data collection is conducted through observation and in-depth interviews. Observation activities are carried out in the Accounting department (responsible for tax audits and document inspections), the Finance department (responsible for VAT and Income Tax articles 4, 23, 22), HRD (responsible for Income Tax 21, non-monetary benefits, and vehicles), and the Internal Audit department (responsible for samples projects). The results of this study indicate that tax avoidance can enhance company performance, whether through motivated human resources due to the company bearing the income tax burden or increased profits due to efficiency and effectiveness. Through the findings of this study, the authors hope that tax avoidance can be executed efficiently and integrated as much as possible into the company's current processes, making it easy, and cost-effective to implement.
Asset Management Moderates Liquidity Against Non-Performing Loans
Authors: Wulandari Ika , Sri Utami Endang
Published: November 2024

This study was conducted with the aim of knowing the influence of liquidity proxied with Loan to Deposit Ratio (LDR) on Non-Performing Loans proxied with Non Performing Loans (NPL). In addition, research was also conducted to determine the ability of asset management to moderate liquidity against problem loans. This type of research is quantitative research using secondary data. The study was conducted on Rural Banks in Indonesia. Samples were taken by purposive sampling method and obtained from 38 banks. By taking the research period for 2 years, namely in 2020 and 2021, 76 research data were obtained. Research data is obtained from the Otoritas Jasa Keuangan web and bank financial statements. Data analysis was performed using MRA using the SPSS Test tool Ver. 23. The results of the study showed that LDR had a negative effect on NPL. Asset Management can moderate that is, strengthen the relationship between LDR and NPL. The implications of the results of this study can be used by Rural Banks in taking policies related to the distribution of credit. Rural Banks remains cautious in determining the eligibility of prospective debtors to reduce NPL by applying the principles of creditworthiness.
Implementation of PSAK 107 and the Effect of Ijarah Financing on the Profitability of BPRS Amanah Ummah Leuwiliang Before and After the Covid-19 Pandemic Period
Authors: Hurriyaturrohman Hurriyaturrohman , Indupurnahayu Indupurnahayu , Wijayanti Putriana , Sundarta M.Imam
Published: November 2024

There are several Islamic private banks that have experienced setbacks in generating profits so that the assets and capital generated are not so good due to covid-19. Bank Amanah Ummah is experiencing declining profitability. The purpose of this study was to determine the effect of ijarah financing on the profitability before the covid-19 pandemic and afterwards of BPRS Amanah Ummah Leuwiliang. The data used are financial statements and interview results regarding the application of PSAK 107 for the 2017-2020 period. The data analysis method is simple linear regression using Microsoft excel 2010. Profitability is calculated by ROE net income divided by total equity. The results of this study indicate that ijarah financing has an effect on profitability before and after the pandemic, the ijarah financing scheme is sufficient to help the community, and the application of PSAK 107 regarding ijarah accounting is in accordance with the provisions.
The Role of Innovation in Mediating Organizational Learning and Personality towards Work Engagement In Indonesian SME’s
Authors: Winadi Prasetyoning Tyas Ari Anggarani , Wahyuningsih Dwi , Ummanah Ummanah
Published: November 2024

The research aims to analyze organizational learning, personality through innovation on work engagement in small and medium enterprises in small industrial wholesalers in East Jakarta. The quantitative approach is used for employees of small and medium enterprises, small industrial wholesalers in East Jakarta Sample size using hair, rounding 200 respondent. Furthermore, the data were analyzed using the LISREL structural equation model. The results show that organizational learning does not have a direct effect on work engagement, but has an indirect effect on work engagement through innovation. Personality has a direct effect on Work Engagement but does not have an indirect effect through Innovation. The influence of personality on employee involvement to gain good awareness and responsibility. Furthermore, testing innovation as a mediator of the relationship between organizational learning and personality generates a new theory understand. The novelty in this study found that innovation greatly influences employee engagement because with a strong spirit has been formed as a result in shaping organizational learning and employee personality
Openstreetmap Application For Mobile Devices That Tracks Customer Service Coordinates
Authors: Hendharsetiawan Andy Achmad , Khaerudin Muhammad
Published: November 2024

One of the most recent innovations in customer service, where competition is fierce, is mapping consumer coordinates. Given that the clientele is dispersed among multiple villages and sub-districts. Consumer place mapping is not without its challenges. Finding data sources can be challenging in and of itself, aside from regional problems and a staffing deficit. to build a customer service system by using facilities. OpenStreetMap (OSM) was then built using an HTML website framework, MySQL with Myadmin PHP features, and the OpenStreetMap API. OpenStreetMap (OSM) is a mapping tool that enables exact mapping of virtually all of Indonesia's residential areas through the use of satellite photography. Furthermore, by dividing the mapping region into smaller mapping pieces, the tasking manager tool in OSM speeds up digitizing. This makes it possible for several OSM volunteers to map the same region concurrently across several districts or cities. in Indonesia
Analysis Of Community Sentiment Towards The Implementation Of Zoning In New Student Admissions (PPDB) Using The Support Vector Machine (SVM) Algorithm
Authors: Rifai Annas , Imelda Imelda
Published: November 2024

Academic activities in each year have a routine agenda that must be implemented by educational institutions, especially schools, both public and private. Each level of schools competes to find interested applicants during the admission of new students (PPDB) starting from the level of kindergarten, elementary school, junior high school, and high school or equivalent. Every community that has children who will participate in PPDB is required to determine the most possible registration path, one of which is through the zoning path, where prospective students may register as PPDB participants provided that they have the closest distance to the school of interest based on the area zone. The zoning pathway is currently causing a polemic that is developing in the community, where the community feels that there is a mismatch in the application of this zoning policy, including many prospective students who have close proximity to schools but cannot register at the closest school from their domicile with various reasons submitted by the school, causing pros and cons. The purpose of this research is to analyze the value of community sentiment towards the application of zoning policies that apply to the new student registration system in each formal school. The data that will be used for data sentiment analysis are social media users, especially twitter. In this study using the SVM algorithm method where tweets from twitter users will be classified to produce positive and negative values. The result of the research is the classification of community sentiment in the form of positive and negative responses to the implementation of zoning so that it can be seen the current trend in society, if indeed more responses lead to negative responses, it means that it may be necessary to re-analyze whether this zoning registration path is appropriate or not.
Tax Crime Risk in Mining Sector Companies : An Examination of Transfer Pricing Analysis and Capital Intensity
Authors: Ardi Wijang , Maulida Ulfa , Kusumaastuti Maria Ulfah , Pahala Indra , Wahono Puji
Published: November 2024

This research investigates how capital intensity and transfer pricing may affect the likelihood of tax offenses in the mining industry. The report uses a sample of mining businesses listed from 2018 to 2022 on the Indonesian Stock Exchange (IDX) and using a quantitative research technique. The research examines the links between the dependent variable, which is represented by the cash effective tax rate (CETR), and the independent variables, transfer pricing (TP) and capital intensity (CAP), using multiple regression analysis and a legal approach. The corporations' transfer pricing methods and CETR vary significantly, according to descriptive data, indicating intricate dynamics in their tax management techniques. The results show a positive but statistically insignificant association between transfer price and CETR, which is consistent with contradictory findings from earlier research that supported and refuted the relevance of this relationship. The study's findings are important to policymakers because they imply that, despite transfer pricing's existence, its effect on tax evasion could not be as significant or clear-cut as previously thought. This realization necessitates a more sophisticated approach to mining industry compliance and regulatory frameworks, especially in environments like Indonesia. To get a deeper understanding of the changing dynamics of capital intensity and transfer pricing in influencing tax policies, future study should broaden its scope and include a wider range of factors over a longer time period.
Overview Indonesia Tax Ratio in According to Political Agenda and Comparison with Another Country
Authors: Fitriani Azmi , Prasetiyaningsih Endah , Ameliyaningsih Tri , Wahono Puji , Pahala Indra
Published: November 2024

This research was conducted to find out strategies for increasing the tax ratio in Indonesia. The background to this research is that Indonesia has the largest GDP (Gross Domestic Product) in the ASEAN countries, but based on data from the tax ratio of OECD countries, in 2020 tax ratio in Indonesia has decreased from the previous year. The tax ratio in Indonesia in 2019 was 11.59%, while in 2020 it was 10.07%. One of the causes of this is that not all elements of state revenue are included as tax revenue, such as regional taxes.The tax ratio trend in the two governments of the SBY and Jokowi eras tends to decline. The tax ratio achieved in the SBY era was recorded at 13%, while in the Jokowi era it only reached 10.39%. What about the tax ratio agenda in the latest political era in Indonesia and other countries
The Influence of Education Level and Coding Bootcamp, Through Competency and Its Impact on IT Personnel Performance
Authors: Sutardiyanta Ihwan , Sobandi Ade
Published: November 2024

This study aims to analyze the effect of Level of Education and Coding Bootcamp on Competency and its impact on IT Personnel Performance. The population of this study is IT Engineers who work in several companies with a sample size of 80 respondents. The data collection method used was a questionnaire. The data analysis technique uses PLS-SEM. The results showed that directly, Level of Education has no significant effect on Competency, Coding Bootcamp has a positive and significant effect on Competency, Level of Education has no significant effect on Performance, Coding Bootcamp has a positive and significant effect on Performance, Competency has a positive and significant effect on Performance and Competency variables mediate between Level of Education and Coding Bootcamp variables on IT Personnel Performance.
An Empirical Study on Announcement Effect of Right Issue Ex-Date
Authors: Maulani Denia , Istirhamiyah Siti , Suharti Titing
Published: November 2024

This research aims to examine how the market reacts regarding the announcement of the rights issue and how the market reacts at the ex date. The sampling technique is purposive sampling, namely companies that carry out rights issues and are active banking on the Indonesian Stock Exchange. Testing period 2015 to 2021. The technique used is multiple linear regression test and paired sample T test. The total number of companies is 27 issuers with research results showing that the announcement of a rights issue has an effect on changes in share prices where the p-value of the pair sample t-test is less than 0.05. Meanwhile, testing the market reaction regarding the ex date shows that there was a significant decline in stock prices so that the market reacted negatively with a p-value of less than 0.05 and there was a significant change in stock trading volume during the ex date condition with a p-value of less than 0.05.
Enhancing Spare Parts Management through Support Vector Regression: A Case Study in the Service and Maintenance Industry
Authors: Riwayadi Eko , Suprajitno Herry , Miswanto Miswanto
Published: November 2024

This study investigates the effectiveness of Support Vector Regression (SVR) in accurately predicting spare part usage within the service and maintenance industry, with a specific focus on coolers and freezers. Leveraging historical data from Hutama spanning January 2019 to December 2023, the SVR model successfully forecasts future spare parts demand with remarkable precision. Through rigorous parameter tuning using the grid search with optimization method, the SVR model achieves optimal performance, yielding reliable predictions with MAPE 8.55% and RMSE 9.43. Despite its effectiveness, limitations include the study's narrow focus on coolers and freezers within the service and maintenance sector, potential influences of external factors on prediction accuracy, and assumptions regarding the linear or nonlinear patterns in spare parts usage data.
The Impact Of Innovation To Company Policy Through Operation Research
Authors: Riwayadi Eko , Murti Tri Hesti , Young Felina C.
Published: November 2024

In the ever-evolving corporate landscape, understanding how innovation influences company policies is significant for organizational success. This research investigates the complicated relationship between innovation—specifically, organizational, technological, and process innovation—and the management of critical policy domains: HR policies, compliance policies, and technological adoption policies. Leveraging surveyed data analysis, this study uncovers profound insights into the dynamic interplay between innovation strategies and policy adaptations. The study's methodology used quantitative data analysis, utilizing surveys and impact ratings to measure the influence of various innovation types on company policies. The analysis indicates that organizational innovation shows substantial influence over HR policies, underscoring the necessity of aligning HR management with the growing culture and structure of organizations undergoing transformation. Technological innovation shows as a significant motivate for adaptations in compliance policies, highlighting the critical importance of policy alignment with dynamic regulatory landscapes. Process innovation, although exhibiting a moderate impact, show cases its practical relevance in enhancing operational efficiency across all policy areas. This research extends existing literature by providing empirical evidence of innovation's multifaceted impact on policies and introduces novel perspectives, especially the influence of technological innovation on compliance policies. The implications of this study contribute in academia and practice alike, emphasizing the significance of proactive policy alignment with innovation strategies. As organizations increasingly harness innovation to remain competitive and adaptive, the research findings offer valuable guidance for optimizing the synergy between innovation initiatives and policy management, ensuring regulatory compliance, and enhancing operational efficiency.
In Privately Owned Hospitals, The Caliber Of Care And The Basis Of Patient Satisfaction Are Paramount.
Authors: Ariyo Bimo Widhi , Gaffar Vanessa , Ratnasari Ina , Handoyo Agus F
Published: November 2024

Trust plays a crucial part in providing patients with pleasure who are _ patients' beliefs to House embracing pain _ physicians, nurses, and staff inside House Sick. Research was conducted to determine the relationship between patient happiness and quality care, with a focus on patients receiving private, in-home medical care. Patients receiving inpatient therapy in private homes make up the population under study. The biggest Class 1 BPJS Health customer in Indonesia. a sample of 324 respondents for the research. PLS was one of the analysis techniques employed. According to the results of the investigation, confidence in patient care and quality service have an impact, although not simultaneously or partially. The anticipated research results may be used as a guide to establish strategy for managing home ill patients and as a material factor to assess the degree of patient satisfaction throughout their stay.
Feasibility Analysis of Sheep Slaughterhouse Business Investment in Geraldton Australia Using Monte Carlo Simulation
Authors: Setiawan Devi Avianto , Purnomo Hadi , Wahyuningsih Sri
Published: November 2024

This study was conducted to examine the investment feasibility of a sheep abattoir business in Geraldton, Australia, using traditional methods and Monte Carlo simulation. The study is distinguished by the integration of two different investment analysis approaches, which addresses a gap in the existing literature regarding the assessment of investment feasibility in the agribusiness sector through the application of Monte Carlo simulation. Using a quantitative approach, this study employs Net Present Value (NPV) and Internal Rate of Return (IRR) analysis to evaluate investment feasibility. Information was collected from various sources and processed using Microsoft Excel to conduct 10,000 iterations of Monte Carlo simulation. The theoretical framework of this study includes company valuation theory and Monte Carlo simulation. The findings show that Monte Carlo simulation offers a more in-depth understanding of the risks and potential returns associated with an investment compared to traditional methods. The assessment of the probability of profitability through Monte Carlo simulation shows favorable results, thus confirming the feasibility of this investment. Therefore, NPV and Monte Carlo simulation emerge as powerful instruments for evaluating investments in the agribusiness sector.
Analysis Of The Effectiveness Of Bpjs Health Implementation In Marbau Puskesmas: Balance Between Access And Service Quality
Authors: Meiliani Risa , Syarvina Wahyu , Fadhila Rahma Tri Inda
Published: November 2024

The aim of this research is to see whether there are still problems in the form of public complaints about the quality of health services which are less than optimal in terms of patient efficacy towards the public services provided. This ineffectiveness can be caused by the unreliability of Puskesmas staff, lack of attention, and lack of empathy in treating patients. Researchers in this study will use qualitative research methods. In general, qualitative methods are used because the existing problems are still unclear, holistic, complex, dynamic and full of meaning, so it is not possible to collect data about social situations using quantitative methods such as tests, questionnaires and interview guides. The findings of this research include: First of all, the issues raised in this research relate to the processes involved in providing BPJS services in accordance with standard operating procedures. Second, the convenience of services offered by health facilities is very good, but the problem is the long queues that have to be waited at the counter and during examinations by doctors. The third consideration is the availability of health services offered by community health centers which are considered health facilities. In terms of human resources, the current availability of health services is still inadequate, however, informants currently state that the services provided to them are quite good. Other factors that contribute to the efficiency of BPJS patient health services are that the services are provided free of charge, the services and treatment are consistent, the inpatient services are complete, and the location is strategic. Meanwhile, the challenges currently faced are a lack of medical personnel, lack of counter service, long queues in examination rooms, as well as a lack of drivers and ambulances for health facilities.