bluuebunny/crossref_metadata_2025 huggingface dataset:
A EMERGÊNCIA DA FENOMENOLOGIA: ANÁLISE DA PRIMEIRA INVESTIGAÇÃO LÓGICA DE HUSSERL
Authors: Macedo Bruno
Published: February 2025

O presente artigo busca analisar a tese de Husserl sobre a idealidade da significação, trazendo, com isso, não apenas a revisão do conteúdo teórico da Primeira Investigação Lógica, mas também sua interlocução com alguns elementos fundadores da fenomenologia. As distinções essenciais entre índice [Anzeichen] e expressão [Ausdruck] direcionam o leitor para a análise da unidade formada pelo ato de significação, sentido e objeto. A diferença entre esses elementos é fundamental para o estágio inicial da obra de Husserl e possui repercussão em sua evolução posterior às investigações. Por fim, busca-se pontuar a importância da autenticidade [eigentlichkeit] da descrição fenomenológica em contrapartida à flutuação subjetiva das significações ocasionais, tendo em vista que a possibilidade do conhecimento sustenta-se sobre a idealidade do conteúdo das expressões e que a diferença entre o objetivo e o subjetivo não se aplica ao conteúdo das significações.
REFLEXÕES SOBRE OS PARÁGRAFOS §165 A §168 DA OBRA “LINHAS FUNDAMENTAIS DA FILOSOFIA DO DIREITO” DE G. W. F. HEGEL SOB A ÓTICA DAS TRANSFORMAÇÕES CONTEMPORÂNEAS NOS DIREITOS DE UNIÃO CIVIL
Authors: Santos Vinícius Schoenell dos , Santos Matheus Henrique dos
Published: February 2025

Hegel é, sem dúvida, uma das personalidades mais relevantes dos séculos XVIII e XIX. Quando apresentou sua Filosofia do Direito, tratou de assuntos que, na contemporaneidade, tomaram maior relevo, como o casamento homoafetivo, a monogamia e as relações de consanguinidade. Diante de um histórico de reivindicação de direitos dos movimentos sociais na sociedade civil, muito do que foi exposto na teoria hegeliana do direito alterou sua forma e conteúdo na contemporaneidade, especialmente no caso da união civil homoafetiva e das relações poligâmicas, embora sejam inusuais os casos de aplicação direta na jurisprudência dos países. A argumentação que se faz aqui é a de que o pensamento de Hegel, em certa medida, está determinado por seu contexto histórico e de que, uma devida crítica da divisão sexista que faz em relação à família e a revitalização da compreensão da sociedade civil como exercício objetivo da liberdade de forma universal (sem divisão de gênero) pode reafirmar a força da teoria dialética geral da história, tendo em vista as constantes transformações. Essa leitura da obra de Hegel sob a luz dos debates contemporâneos no direito pode gerar uma reflexão frutífera para a relevância e atualidade de sua filosofia, bem como aos problemas e contradições que ela pode ocasionar.
DIREITOS HUMANOS, RELIGIÃO E GÊNERO NO TEMPO DA GAZETA RENANA E EM 1843
Authors: Sartori Vitor Bartoletti
Published: February 2025

No presente artigo analisaremos como que se dá a crítica à religião e à política em Marx nos anos de 1842 e 1843. Mostraremos que na Gazeta renana o autor trata da superioridade da política diante da religião, trazendo o Direito como expressão da situação em que o gênero humano se reconcilia com o Estado racional. Posteriormente, em 1843, Marx explicitamente traz uma crítica à religião, ao Direito e à política. Compararemos tais posicionamentos nesse artigo, ao analisar como o autor remete a um elemento central de sua obra posterior a esse momento: a crítica à sociedade civil-burguesa e às suas bases, ao que depois redundará na crítica à economia política.
"A. JACOBI NAS LIÇÕES SOBRE A HISTÓRIA DA FILOSOFIA" DE GEORG WILHELM FRIEDRICH HEGEL
Authors: Silva Gabriel Rodrigues da , Silva Robson Caixeta
Published: February 2025

A tradução que se segue é baseada na seção dedicada à filosofia de Friedrich Heinrich Jacobi (1743–1819), presente nas Lições sobre a história da filosofia (Vorlesungen über die Geschichte der Philosophie) de Georg Wilhelm Friedrich Hegel (1770–1831). O recorte em questão encontra-se no vigésimo volume (Band 20) da edição Theorie Werkausgabe (TWA), organizada por Karl Markus Michel e Eva Moldenhauer, e publicada pela editora alemã Suhrkamp em 1986.
UM PARALELO ENTRE ERIC WEIL E MACHADO DE ASSIS PELA VIA DA FILOSOFIA DO DIREITO
Authors: Soares Daniel Benevides
Published: February 2025

O ciúme é um dos temas do romance Dom Casmurro, de Machado de Assis. Esse é um dos elementos que podem proporcionar uma leitura filosófica do romance. Como o ciumento Bentinho é um advogado, o tema da consideração filosófica sobre o direito se mostra como outro liame possível entre obra machadiana e a filosofia. Investigando esse laço pela filosofia do direito de Eric Weil, propomos um trabalho constando de duas partes. Na primeira apresentamos as linhas gerais da filosofia do direito weiliana contida, mormente, na sua obra Filosofia política. Em seguida propomos uma aplicação dos conceitos weilianos a algumas situações descritas no romance Dom Casmurro. Nas considerações finais incluímos um balanço da discussão.
UMA LEITURA CRÍTICA DO BINARISMO NAS FÓRMULAS DE SEXUAÇÃO DE LACAN
Authors: Vitagliano Danilo Martins
Published: February 2025

O presente artigo tem como objetivo realizar uma leitura crítica a respeito das fórmulas da sexuação assim como apresentadas por Jacques Lacan, ao longo dos Seminários 18 a 21, principalmente no que tange sua associação a um binarismo na nomeação de ambos os seus lados, propondo a um deles o título de ‘homem’ e a outro o título de ‘mulher’. A partir de um entendimento do estruturalismo e do significante, assim como propostos por Lacan, e da construção fundamentada na lógica e na topologia que sustentam tais fórmulas, pretendemos demonstrar uma leitura delas que não se prende a esse binarismo, e que, portanto, pode evidenciarse mais condizente à proposta lacaniana de desessencialização e desontologização, no sentido clássico do termo. Aliado a isso, recorremos a um dos temas que são escritos pelas fórmulas, a inexistência da relação sexual, a qual, como Lacan propõe, vem a substituir o princípio aristotélico da não-contradição para a psicanálise, aparecendo como a impossibilidade de se constituir uma unidade entre o que poderia ser dito de uma essência e de uma existência, cópula nunca satisfeita entre sujeito e significante, restando sempre como não-todo, entendimento que, a partir da lógica da sexuação, pode nos dizer de uma diferença pura, sempre contraditória e paradoxal, dos modos de se constituir o sexual.
EDITORIAL
Authors: Ferreira Rafael dos Reis , Moraes João Antonio de , Souza Pedro Bravo de , Magalhães Marcelo Marconato , Silva Camila da Cruz , Oliveira Matheus Barreto Pazos de , Pereira Felipe Eleutério , Tassinari Ricardo Pereira
Published: February 2025

A Kínesis – Revista de Estudos dos Pós-Graduandos em Filosofia apresenta para a comunidade acadêmica filosófica mais uma edição, o Volume 16, Número 41 (2024). Publicamos 21 artigos,1 resenha e 2 traduções. Agradecemos aos pesquisadores que compõem o Conselho Científico da Kínesis e também aos pareceristas ad hoc pela colaboração e disponibilidade permanente para atender nossas solicitações de parecer. Dois pareceristas receberam por e-mail uma declaração da Comissão Editorial por terem realizado pareceres de excelência. Agradecemos, também, aos autores pesquisadores por confiarem a submissão e publicação de suas pesquisas à Kínesis. Convidamos nossos leitores para apreciarem mais este número.
ANALISIS PERBANDINGAN METODE PERAMALAN (FORECASTING) PENJUALAN MOTOR LISTRIK PADA CV SANTOSA ABADI MOTOR PELAIHARI
Authors: Indriani Dwi Lestari  , Bella Puspita Rininda  , Widiya Astuti Alam Sur  , Marliza Noor Hayatie
Published: February 2025

The aim of this study is to identify the most accurate and effective forecasting method for CV. Santosa Abadi Motor Pelaihari in predicting the sales of electric motor products for the upcoming period. This research is a descriptive quantitative study utilizing secondary data, consisting of electric motor product sales data from 2023 through January-June 2024, obtained from the Administration department of CV Santosa Abadi Motor Pelaihari. The analysis involves comparing three forecasting methods: Trend Moment, Semi Average, and Least Square, and evaluating the accuracy of each method using the Mean Absolute Percentage Error (MAPE). The results indicate that the Trend Moment method yields a forecasting error percentage of 71%, the Semi Average method results in 23%, and the Least Square method shows 28%. Based on these findings, it can be concluded that the Semi Average method is more suitable for forecasting electric motor sales at CV Santosa Abadi Motor Pelaihari.
PROGRAMAS TERAPÊUTICOS DIRIGIDOS A DOENTES PÓS-ENFARTE OU EM RISCO: UMA SCOPING REVIEW
Authors: Ferreira Iara Rafaela , Taveira Adriana , Macedo Ana Paula
Published: February 2025

Contextualização: As doenças cardiovasculares são a principal causa de morte em todo o mundo, principalmente devido ao aumento da prevalência do enfarte do miocárdio, com um impacto real no sistema de saúde e na qualidade de vida da pessoa cuidada. O desenvolvimento de intervenções preventivas de melhoria da autogestão da doença parece estar positivamente correlacionado com maiores ganhos em saúde. No entanto, verifica-se uma diversidade de práticas que não consideram as necessidades individuais da pessoa e que são insuficientes para promover a sua capacitação. Objetivos: Caracterizar os programas terapêuticos de prevenção secundária para os doentes e famílias pós-EAM, identificando e avaliando abordagens exemplares para a sua implementação. Metodologia: Scoping review estruturada pelas diretrizes Preferred Reporting Items for Systematic Reviews and Meta-Analyses extension for Scoping Reviews (PRISMA-ScR) 2021 e a mnemónica PCC: população, conceito e contexto. Pesquisa realizada nas bases de dados Scopus-Elsevier, PubMed e Web of Science, entre setembro de 2022 e novembro de 2023. Estudos qualitativos, quantitativos e mistos, publicados em inglês, espanhol ou português entre 2006 e 2023. Protocolo registado no Open Science Framework. Resultados: Foram incluídos 46 artigos provenientes de 24 países. A qualidade de vida, os níveis de satisfação, a adesão ao regime terapêutico (nutrição, medicação, exercício físico), a literacia em saúde, os custos de saúde, o tempo de permanência, a mortalidade e as morbilidades foram os principais resultados relatados. Considerações finais: Estes programas devem ser personalizados, mais acessíveis e ajustados às necessidades emocionais e informativas dos doentes. É importante integrar modelos de prestação de cuidados inovadores na conceção de novos programas de reabilitação cardíaca, como a telereabilitação. É necessário ampliar a investigação qualitativa e mista neste âmbito, com especial enfoque nas minorias populacionais e na implementação de avaliações de custo-efetividade.
CONTRIBUIÇÕES DAS TECNOLOGIAS EHEALTH AO TRATAMENTO DO TABAGISMO
Authors: César Praça Brasil Christina , Neiva Veloso Brasileiro Fabiana , Vasconcelos Lima Gomes Beatriz , Vitor Miranda dos Santos Paulo , Carneiro Melo Juliana , Herculano de Carvalho Aline
Published: February 2025

O Brasil é destaque global no combate ao tabagismo, impulsionando-se com a criação do Programa Nacional de Controle do Tabagismo (PNCT). Mesmo sendo uma referência nessa luta, o tabagismo ainda causa milhares de mortes ao ano no país, gerando elevado custo anual para a sociedade. Estudos têm sido realizados com o intuito de aperfeiçoar o protocolo terapêutico do PNCT e, nesse cenário, visualizam-se novas possibilidades de contribuições das tecnologias digitais em saúde (eHealth), uma vez que estas atendem às necessidades de saúde da população de forma inovadora e prática. Discutir as contribuições das tecnologias eHealth ao tratamento do tabagismo, associando-as às principais estratégias terapêuticas do protocolo do PNCT. Realizou-se a análise documental dos manuais do PNCT e uma revisão integrativa de artigos sobre as contribuições das tecnologias eHealth para a cessação do tabagismo. Para análise dos dados, tanto dos artigos revisados quanto dos manuais analisados, utilizou-se como estratégia a análise de conteúdo na modalidade temática. As principais estratégias adotadas nos protocolos do PNCT voltadas aos grupos terapêuticos antitabagismo foram psicoeducação e estimulação do autoconhecimento; o que pode ser fortalecido com a utilização de diferentes tecnologias que, segundo a literatura, têm sido adotadas como ferramentas de apoio nesse processo, pois ampliam o acesso a conteúdos e melhoram o autoconhecimento. Essas tecnologias também promovem interação social, para além dos grupos presenciais, e ampliam a adesão ao tratamento. Apesar de os dados evidenciarem as contribuições da tecnologia para a cessação do tabagismo, outros apontam para a necessidade de os profissionais de saúde olharem com cuidado para a forma como essas ferramentas estão sendo produzidas e testadas, no intuito de ampliar a eficácia.
CONTROVÉRSIA SOBRE A FUGA DE CÉREBROS EM ANGOLA – AUSÊNCIA DE POLÍTICAS PÚBLICAS?
Authors: Ladislau Emílio , Diogo Sara , Carvalho Teresa
Published: February 2025

O investimento na qualificação dos recursos humanos é reconhecido como fundamental para promover o desenvolvimento económico e social dos diversos países, particularmente dos que se encontram em vias de desenvolvimento. Neste sentido, é comum que os diferentes Estados financiem diretamente os seus estudantes, através de bolsas de estudo, para melhorarem as suas qualificações noutros países. O principal intuito é que regressem ao seu país, aumentando o nível de qualificações da população, retribuindo o investimento público realizado. Não obstante, verifica-se, muitas vezes, que estes graduados não voltam ao seu país, fenómeno conhecido como fuga de cérebros. Esta investigação centra-se num estudo de caso que analisa o modo como os estudantes angolanos em cursos de pós-graduação em Portugal se posicionam face ao fenómeno da fuga de cérebros. Mais especificamente, procuramos compreender que razões levaram os estudantes a vir estudar para Portugal, que desafios encontraram e que perspetivas têm em relação ao seu regresso. O estudo assenta maioritariamente numa perspetiva qualitativa, em que a técnica de recolha de dados é a entrevista semiestruturada. Foram entrevistados 52 estudantes de mestrado e doutoramento angolanos, inscritos em diferentes universidades de Portugal. A análise de conteúdo foi feita com recurso ao software webQDA. Os dados preliminares permitem-nos concluir que há tendências de fuga de cérebros em Angola, sendo diversos os motivos para o não regresso: a fragilidade dos sistemas de ensino e saúde angolanos, a desvalorização dos quadros, a ausência de oportunidade de trabalho, custo de vida muito elevado, corrupção, e ausência de meritocracia. Apesar da importância que o circunda, este fenómeno de mobilidade e fuga de cérebros angolanos, não é ainda objeto de atenção por parte de vários atores sociais e políticos que integram a sociedade angolana.
Response Growth of Explant Organs Seed of Red Dragon Fruit (Hylocerus polyrhizus) On MS Media (Murashige and Skoog) by Adding Kinetin And Sucrose
Authors: Saputra Dedi , Seprido  , Nopsagiarti Tri
Published: February 2025

Dragon fruit, also known as pitaya, is a plant that originates from Central and South America and is classified as a type of cactus. It belongs to the genus Hylocereus and the family Cactaceae. This research investigates the growth response of explant organs from red dragon fruit (Hylocereus polyrhizus) on Murashige and Skoog (MS) media by adding kinetin and sucrose. The study was conducted in the UPT Seed Network Plant Food Horticulture Laboratory in Riau Province, located on Kaharudin Nasution Road, Crossroads Three Sub-district, Bukit Raya District, Pekanbaru City, for 4 months. This research This Design Random Complete (RAL) Factorial consists of 2 level treatment with three repetitions. The results of the study indicate that the concentrations of Kinetin and Sucrose have a significant impact on the observed parameters. The treatment with kinetin yielded the best results for the number of shoots, shoot height, and thorns compared to the control treatment without kinetin. Specifically, the average results were 1.47 shoots, a shoot height of 1.65 cm, and 16.83 thorns in the control group. In contrast, the treatment with 5 mg/L Kinetin produced an average of 3.50 shoots, while the treatment with 2.5 mg/L Kinetin resulted in a root length of 6.88 cm. For the Sucrose treatment, the optimal concentration was found to be 60 g/L, which resulted in an average of 1.42 shoots, a shoot height of 1.18 cm, and a root length of 7.64 cm. The treatment with 40 g/L Sucrose yielded an average of 10.94 thorns and 3.69 roots. The study also revealed a significant interaction between Kinetin and Sucrose, particularly affecting the number of thorns. The treatment with 2.5 mg/L Kinetin and 40 g/L Sucrose resulted in an average of 14.22 thorns, while the combination of 2.5 mg/L Kinetin and 20 g/L Sucrose produced an average root length of 8.65 cm. These findings provide valuable insights into the effects of Kinetin and Sucrose on the growth parameters of Hylocerus Dragon Fruit (Hylocereus polarizes).
Physiological Characteristics of Sweet Corn Plants (Zea mays L. Var. saccharata.) On Nitrogen Fertilizer Application And Pruning Techniques
Authors: Zulfahmi  , Nazirah Laila , Handayani Rd. Selvy , Nilahayati  , Hafifah
Published: February 2025

Corn is a vital source of carbohydrates and protein for the Indonesian population. This research aims to investigate the physiological characteristics of sweet corn plants concerning nitrogen fertilizer application and pruning techniques. The study was conducted in Tambon Tunong Village, located in the Dewantara District of North Aceh Regency, as well as in the laboratory of the Faculty of Agriculture at Malikussaleh University, spanning from September to December 2024. A randomized block design (RAK) experimental method was employed for this investigation. The study examined two primary factors: applying nitrogen sources to the corn plants and the pruning techniques. The nitrogen sources tested included ZA Fertilizer (247.6 g/plot), HX Nitro Fertilizer (200 g/plot), and Urea Nitrea Fertilizer (113.04 g/plot). The pruning techniques evaluated were no pruning, pruning of three lower leaves at 45 days after planting (HST), and pruning of three lower leaves at 55 HST. Consequently, a total of nine treatment combinations were established, with each treatment replicated three times, resulting in 27 experimental units. Each unit comprised 15 plants, culminating in a total of 405 plants. The data collected from the experiments were subjected to statistical analysis using the F test via SAS V9 12 software. If the analysis of variance indicated significant differences at the 5% level, a subsequent Duncan test was performed. The findings revealed that the nitrogen content parameter exhibited a significant effect. In contrast, the timing of male and female flowering, leaf color, milk content, and sugar content (brix), along with the interaction between the two factors, did not demonstrate significant effects.
The Spatial Land Suitability Evaluation for Corn (Zea mays L) Crops in Patilanggio District, Pohuwato Regency, Gorontalo Province
Authors: Fitria S. Bagu
Published: February 2025

Agricultural land in Gorontalo had 60% suitable soil texture for maize crops. This shows the importance of agronomic interventions to support the optimization of maize production. The purpose of this study was 1) To assess the level of land suitability for corn cultivation in Patilanggio District; 2) To conduct a spatial analysis (map) of land suitability for corn cultivation in Patilanggio District; 3) To formulate strategies for sustainable corn land management in Patilanggio District. This research was conducted in one district, namely Patilanggio, located in Pohuwato Regency, which is known as the corn cultivation base area. The research method used site survey and soil sampling using a soil ring sampler, then tested and analyzed at the UGM Geography Soil Laboratory. The stages of GIS data analysis and synthesis include: (1) on-screen digitization; (2) overlaying tentative maps. Data analysis for land suitability was conducted using LCLP (Land Classification and Land Use Planning) software. The results showed that the level of land suitability varied, requiring agronomic interventions to improve land suitability. This level of land suitability indicates that Patilanggio District has considerable potential for corn cultivation. Spatial land suitability maps provide an overview of potential areas for corn development. Soil conservation-based land management strategies need to be implemented to maintain productivity and ecosystem sustainability, including crop rotation, balanced fertilization, and the use of adaptive high-yielding varieties.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, KINERJA LINGKUNGAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2013-2015)
Authors: Yulis Yul emri , Irwan M , Andriani Rina
Published: February 2025

This study is an empirical study of the financial performance of companies in manufacturing companies listed on the Indonesian stock exchange (IDX). This study aims to prove the effect of disclosure of corporate social responsibility (CSR), environmental performance, company size on the company's financial performance.
 
The design of this study is causal associative research (causal relations). The data used in this study are quantitative data. The population in this study is a company included in a manufacturing company in the Indonesian stock exchange for the period 2013-2015. Sampling is done through purposive sampling. Data analysis used a simple and multiple linear regression method using SPSS version 22.
 
The results of this study state that disclosure of corporate social responsibility (CSR) does not affect the company's financial performance, environmental performance does not affect the company's financial performance, and the size of the company has an influence on the company's financial performance.
PERSEPSI MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS ISLAM KUANTAN SINGINGIATAS EFEKTIVITAS PEMBELAJARANONLINE MATA KULIAH AKUNTANSIDIMASA PANDEMI COVID-19
Authors: Yerlis Yerlis , Ammar Zul , Andriani Rina
Published: February 2025

Permasalahan dalam penelitian ini adalah adanya covid-19 yang sangat berdampak terhadap perekonomian negara yang berhubungan dengan pertumbuhan ekonomi, sistem belajar dan persepsi masyarakat. Penelitian ini bertujuan untuk menganalisis begaimana persepsi mahasiswa Program Studi Akuntansi Universitas Islam Kuantan Singingi atas efektivitas pembelajaran online mata kuliah akuntansi dimasa pandemi covid-19. Data penelitian ini
 
diperoleh dari data kuesioner. Populasi dalam penelitian ini adalah mahasiswa Program Studi Akuntansi angkatan 2018-2019. Metode pengambilan sampel purposive sampling. Penelitian ini menggunakan pendekatan kuantitatif. Teknik analisis data yang digunakan adalah uji validitas, uji reabilitas, dan deskriptif penyajian data persentase. Hasil penelitian ini menujukkan bahwa, persepsi mahasiswa Program Studi Akuntansi Universitas Islam Kuantan Singingi atas efektivitas pembelajaran online mata kuliah akuntansi dimasa pandemi covid-19 dapat dikatakan baik. Dimana hasil penelitian ini yaitu penggunaan media online 80% dan persepsi mahasiswa yaitu 66%. Maka dari itu hal ini dapat dikatakan sudah efektif baik penggunaan media online maupun persespi mahasiswa.
ANALISIS POTENSI EKONOMI DAN PERTUMBUHAN EKONOMI KABUPATEN KUANTAN SINGINGI
Authors: Ammar Zul , Melliofatria Melliofatria
Published: February 2025

Penelitian ini dilakukan di Kabupaten Kuantan Singingi dengan tujuan untuk mengetahui dan menganalisis sektor ekonomi basis atau  unggulan, dan untuk mengetahuai sektor ekonomi yang potensial untuk dikembangkan atau sektor yang kompetitif. Dalam penelitian ini menggunakan jenis penelitian deskriptif kuantitatif dengan model perencaanaan pembangunan. Data yang digunakan merupakan data time series yakni data PDRB Kabupaten Kuantan Singingi tahun 2016 sampai  2020 yang akan dianalisis dengan menggunakan alat analisis yaitu Location Quotient (LQ) dan Shift Share, dengan alat pengolahan data menggunakan Microsoft Excel . Hasil analisis LQ menunjukkan bahwa yang termasuk sektor basis adalah Posisi Pertama adalah sektor pertanian, kehutanan dan perikanan, kedua sektor pengadaan air, pengelolaan sampah, limbah, dan daur ulang, ketiga sektor administrasi pemerintahan, pertahanan dan jaminan sosial wajib, keempat sektor jasa pendidikan dan kelima yaitu sektor industri pengolahan. Hasil analisis Shift Share menunjukkan bahwa yang merupakan sektor kompetitif, yaitu: pertama sektor pertambangan dan penggalian, kedua sektor industri pengolahan, ketiga sektor transportasi dan pergudangan, keempat sektor penyediaan akomodasi dan makan minum, dan yang kelima yaitu sektor jasa keuangan dan asuransi.
Pengaruh Pengetahuan, Promosi dan Lokasi Terhadap Keputusan Masyarakat Kecamatan Kuantan Tengah Menggunakan Produk Amanah Pegadaian UPC Sei Jering
Authors: Amin Nurman , Meliza Dian , Mulyadita Redian
Published: February 2025

Penelitian ini tentang pengaruh pengetahuan, lokasi, dan promosi terhadap keputusan masyarakat Kecamatan Kuantan Tengah menggunakan produk amanah Pegadaian UPC Sei Jering, yang mana penelitian ini dilatar belakangi oleh masih kurangnya nasabah produk amanah sehingga keputusan masyarakat memilih produk ini berkurang tiap tahunnya. Penelitian ini bertujuan untuk mengetahui seberapa banyak pengaruh pengetahuan, lokasi dan promosi terhadap keputusan masyarakat Kecamatan Kuantan Tengah menggunakan produk amanah Pegadaian UPC Sei Jering. Populasi pada penelitian ini berjumlah 54 orang dengan teknik sampel yang digunakan adalah area sampling dapat ditentukan sampel berjumlah 29 orang masyarakat Kecamatan Kuantan Tengah yang pernah dan masih menggunakan produk amanah Pegadaian UPC Sei Jering. Teknik pengumpulan data dalam penelitian ini dilakukan menggunakan observasi, kuesioner dan dokumentasi. Selanjutnya teknik pengolahan data yang digunakan dalam penelitian ini yaitu dengan menggunakan analisis data kuantitatif dengan bantuan program SPSS 20. Adapun tahapan dalam teknik pengelolaan dan analisis data yaitu uji validitas dan uji reliabilitas. Selanjutnya, penulis melakukan uji asumsi klasik yang terdiri dari uji normalitas, multikolinearitas, dan heterokedastisitas. Kemudian Penelitian ini menggunakan uji hipotesis dengan menggunakan uji T, uji F dan Uji R. Hasil dari penelitian ini menunjukkan bahwa berdasarkan hasil analisis uji hipotesis uji T variabel pengetahuan (X1) menunjukkan bahwa nilai T hitung > T tabel (2.687 > 2.060) dan tingkat signifikansi > dari 0,05 maka H0 diterima, untuk variabel lokasi (X2) menunjukkan bahwa nilai T hitung > T tabel (2.487 > 2.060) dan tingkat signifikansi > dari 0,05 maka H0 diterima dan untuk variabel promosi (X3) menunjukkan bahwa nilai T hitung > T tabel (3.009 > 2.060) dan tingkat signifikansi > dari 0,05 maka H0 diterima. Hasil analisis uji F menunjukkan bahwa nilai F hitung > F tabel (2.975 > 8.152) dan nilai signifikansi < 0,05 (0,001 < 0,05), artinya variabel pengetahuan, lokasi dan promosi secara bersama-sama mempengaaruhi keputusan. Implikasi dalam penelitian ini yakni kegiatan ini dapat menambah pengetahuan dan sumber informasi tentang adanya Pengaruh pengetahuan, lokasi dan promosi terhadap keputusan masyarakat menggunakan Produk amanah Pegadaian upc Sei Jering.
FAKTOR - FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK (Studi Kasus pada Mahasiswa Akuntansi Universitas Mahaputra Muhammad Yamin)
Authors: Anggraini Ari , Andriani Rina , Yulis Yul Emri
Published: February 2025

Penelitian ini bertujuan untuk mengetahui pengaruh gaji/penghargaan finansial, pelatihan professional, nilai-nilai sosial, pertimbangan pasar kerja, parental influence terhadap minat  mahasiswa akuntansi berkarir menjadi akuntan publik. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data yang berasal dari data primer yang diperoleh dari penyebaran kuesioner. Teknik pengambilan sampel dalam penelitian ini menggunakan Purposive Sampling dengan jumlah sampel 68 responden. Metode yang digunakan statistik deskriftif, uji kualitas data (uji valitas dan realibitas), uji asumsi klasik  (uji normalitas, multikonearitas, heteroskedastisitas), analisis regresi linear berganda dan pengujian hipotesis uji t serta uji koefisien determinasi (R2). Berdasarkan hasil penelitian menunjukkan bahwa pelatihan professional, pertimbangan pasar kerja dan lingkungan kerja berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi untuk berkarir menjadi akuntan public di Universitas Mahaputra Muhammad Yamin, sedangkan gaji/penghargaan finansial, nilai-nilai sosial dan parental influence tidak berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi untuk menjadi akuntan public di Universitas Mahaputra Muhammad yamin.
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA LAPORAN KEUANGAN BADAN USAHA MILIK DESA (BUMDes) MAJU BERSAMA DESA PEBAUN HILIR KECAMATAN KUANTAN MUDIK KABUPATEN KUANTAN SINGINGI
Authors: Saputri Oktariani , Dewi Dessy Kumala , Diskhamarzaweny Diskhamarzaweny
Published: February 2025

Penelitian ini bertujuan untuk menganalisa penerapan standar akuntansi keuangan entitas tanpa akuntabilitas publik (SAK ETAP) dalam penyajian laporan keuangan Bumdes Maju Bersama Desa Pebaun Hilir Kecamatan Kuantan Mudik Kabupaten Kuantan Singingi. BUMDes Maju Bersama merupakan badan usaha yang mengelola beberapa unit usaha yaitu usaha simpan pinjam, usaha pangkalan gas dan usaha tobek paboun. Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif kualitatif. Berdasarkan hasil penelitian secara keseluruhan yang dilakukan menunjukkan bahwa laporan keuangan yang di buat oleh BUMDes Maju Bersama sudah menerapkan SAK ETAP, tetapi belum sesuai dengan SAK ETAP karena hanya menyajikan dua jenis laporan keuangan yang meliputi neraca dan laporan laba rugi. Dan kedua Laporan Keuangan tersebut juga belum sesuai dengan SAK ETAP karena masih banyak pos-pos minimal yang di atur dalam SAK ETAP tidak disajikan dan susunan pengelompokan akun-akun juga belum disusun berdasarkan  SAK ETAP baik Neraca Maupun Laporan Laba Rugi.
ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR DALAM MENILAI KINERJA KEUANGAN RUMAH SAKIT UMUM DAERAH (RSUD) TELUK KUANTAN
Authors: Ramanda Reza , Irwan M , Yulis Yul Emri
Published: February 2025

Penelitian ini bertujuan untuk mengetahui kinerja keuangan Badan Layanan Umum Daerah (BLUD) Rumah Sakit Umum Daerah (RSUD) Teluk Kuantan. Latar belakang  penelitian ini adalah telah ditetapkannya Rumah Sakit Umum Daerah (RSUD) Teluk Kuantan sebagai Badan Layanan Umum Daerah (BLUD) sejak tahun 2017. Penelitian ini menggunakan pendekatan kuantitatif , Teknik analisis data menggunakan metode analisis deskriptif,. untuk mengukur kinerja  keuangan berdasarkan  rasio  keuangan  kemudian  memberikan  gambaran. Hasil penelitian menunjukkan bahwa kinerja keuangan Badan Layanan Umum Daerah (BLUD)  Rumah Sakit Umum Daerah (RSUD) Teluk Kuantan tahun 2018, 2019 dan 2020 berdasarkan Peraturan Dirjen Perbendaharaan Nomor PER-24/PB/2018, dapat disimpulkan tahun 2018 dan 2019 masuk dalam kriteria Sedang dengan Predikat BB dan tahun 2020 masuk dalam kriteria Sedang dengan Predikat BBB, maka dari hasil penelitian yang dilakukan pada  tiga  periode laporan  keuangan, kinerja  keuangan  yang  paling baik  yaitu  pada  periode tahun 2020.
ANALISIS REALISASI ANGGARAN UNTUK MENILAI EFEKTIVITAS DAN EFISIENSI KINERJA POLRES KUANTAN SINGINGI (Studi Kasus: Satuan Samapta Polres Kuantan Singingi)
Authors: Renita Renita , Dewi Dessy Kumala , Irwan M
Published: February 2025

Penelitian ini untuk mengetahui bagaimanakah realisasi anggaran dalam menilai efiensi dan efektivitas kinerja pada Polres Kuantan Singingin dengan studi kasus Satuan Samapta Polres Kuantan Singingi. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif kuantitatif. Populasi dalam penelitian ini adalah Satuan Samapta Polres Kuantan Singingi sedangkan sampel yang di gunakan  Realisasi  Anggaran  dari  tahun 2020-2022  yang  ada  di Satauan Samapta Polres Kuanan Singingi. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui wawancara observasi dan laporan keuangan secara langsung. Analisis data menggunakan analisis data sekunder. Teknik analisis data menggunakan analisis efektivitas dan analisis efisiensi. Adapun maksud dan tujuan penelitian ini yaitu untuk mengetahui realisasi anggaran dan menilai efektivitas dan efisiensi kinerja Polres Kuatan Singingi dengan studi kasus Satuan Samapta Polres Kuatan Singingi.  Hasil penelitian ini menunjukkan bahwa Analisis Realisasi Anggaran Efektivitas Dan Efisiensi Kinerja Polres Kuatan Singingi dengan studi kasus Satuan Samapta Polres Kuatan Singingi dikatakan Baik dikarenakan data yang di olah secara olah sekunder memberikan hasil yang baik pula.
ANALISIS DAMPAK PANDEMI COVID-19 TERHADAP INDUSTRI RUMAH TANGGA RENDANG KERANG DI KECAMATAN BANGKO KABUPATEN ROKAN HILIR PROVINSI RIAU
Authors: Isbah Ufira , Chintia Utami Bunga , Maryu Agusta Risa
Published: February 2025

The problem in this study, despite the Covid-19 pandemic at the end of 2019, in Bangko Rokan Hilir District, the food industry has not decreased according to industry and trade service data for 2021. One of the food industries that has become a typical souvenir in Bangko is shellfish rendang, so did the clam rendang home industry experience a difference between the period and before Covid-19. The research variables are income, total production, profit, number of workers. And the purpose of this research is to analyze income, production amount, profit, number of workers of clam rendang production before and during the Covid-19 pandemic. The research method in this study is a quantitative method, with the types of data used are primary and secondary data. The calculation method uses the T-test. The results of this study indicate that there are differences in the amount of production, income and profit in the mussel rendang home industry before and during the Covid-19 pandemic in Bangko District, Rokan Hilir Regency, Province Riau. This is evidenced by the paired T-test that for the 3 variables Ho is rejected, which means that there is a difference in before and during the Covid-19 period. While the variable, namely the number of workers before and during the Covid-19 pandemic, were not influenced by circumstances.
Pengaruh Arus Kas dan Laba Akuntansi Terhadap Return Saham Pada Perusahaan Pertambangan di Bursa Efek Indonesia
Authors: Guspadila Widia , Diskhamarzaweny  , Yulis Yul Emri
Published: February 2025

Penelitian ini bertujuan untuk menganalisis pengaruh arus kas operasi, arus kas investasi, arus kas pendanaan, dan laba akuntansi terhadap return saham pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2019–2022. Metode penelitian yang digunakan adalah regresi linier berganda dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa secara parsial, arus kas operasi dan laba akuntansi memiliki pengaruh signifikan terhadap return saham, sedangkan arus kas investasi dan arus kas pendanaan tidak memiliki pengaruh signifikan. Arus kas operasi yang positif mencerminkan kinerja perusahaan yang efisien, memberikan sinyal positif kepada investor, dan meningkatkan kepercayaan terhadap return saham. Laba akuntansi yang tinggi juga menunjukkan kemampuan perusahaan untuk menghasilkan keuntungan dan memberikan return yang lebih besar kepada investor. Hasil ini diharapkan dapat memberikan kontribusi bagi pengambilan keputusan investasi oleh para investor dan manajemen perusahaan dalam mengelola keuangan perusahaan.
Systematic Literatur Review: Pengaruh Anggaran Berbasis Kinerja, Transparansi dan Akuntabilitas Terhadap Kinerja Pegawai SKPK
Authors: Fadillah Marta Fika
Published: February 2025

Penelitian ini bertujuan untuk menganalisis pengaruh anggaran berbasis kinerja, transparansi, dan akuntabilitas terhadap kinerja pegawai Satuan Kerja Perangkat Kabupaten/Kota (SKPK) menggunakan metode Systematic Literature Review (SLR). Kajian ini mencakup literatur dari berbagai penelitian terdahulu yang relevan, dengan fokus pada pengaruh masing-masing variabel terhadap kinerja pegawai di lingkungan pemerintah daerah. Hasil penelitian menunjukkan bahwa anggaran berbasis kinerja, transparansi, dan akuntabilitas memiliki hubungan positif dan signifikan terhadap kinerja pegawai SKPK. Penerapan anggaran berbasis kinerja yang selaras dengan visi dan misi organisasi mampu meningkatkan efisiensi, efektivitas, serta kualitas kinerja organisasi. Transparansi yang menciptakan akses informasi yang terbuka mendorong peningkatan kepercayaan publik dan pengawasan, yang pada gilirannya meningkatkan akuntabilitas dan kinerja pegawai. Akuntabilitas juga terbukti penting dalam mempertanggungjawabkan pengelolaan sumber daya publik yang mendukung capaian kinerja optimal. Penelitian ini merekomendasikan penguatan implementasi anggaran berbasis kinerja, transparansi, dan akuntabilitas sebagai pilar strategis dalam peningkatan kinerja SKPK di seluruh daerah.
Penerapan Konsep Corporate Social Responsibility (CSR) dan Pengaruhnya Terhadap Reputasi Perusahaan Pada PT. Riau Andalan Pulp and Paper (RAPP) Estate Cerenti
Authors: Yusri Wandi , Sapridawati Yeni , Yulis Yul Emri
Published: February 2025

Corporate Social Responsibility, reputasi perusahaan, PT. RAPP, keberlanjutan usaha, hubungan masyarakat
Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Corporate Social Responsibility (CSR) terhadap reputasi perusahaan PT. Riau Andalan Pulp and Paper (RAPP) Estate Cerenti. Data diperoleh melalui kuesioner yang disebarkan kepada 91 responden dan dianalisis menggunakan regresi linear sederhana. Hasil penelitian menunjukkan bahwa CSR memiliki pengaruh positif dan signifikan terhadap reputasi perusahaan dengan nilai koefisien regresi sebesar 0,832. Koefisien determinasi (Adjusted R Square) sebesar 43,8% menunjukkan bahwa variabel CSR menjelaskan sebagian besar variasi pada reputasi perusahaan, sementara sisanya dipengaruhi oleh faktor lain. Penerapan CSR yang efektif, seperti program di bidang pendidikan, infrastruktur, agribisnis, dan kesehatan, terbukti meningkatkan persepsi positif masyarakat terhadap perusahaan. Temuan ini konsisten dengan penelitian sebelumnya yang menunjukkan bahwa CSR berperan penting dalam meningkatkan reputasi perusahaan, mendukung keberlanjutan usaha, dan mencegah konflik dengan masyarakat sekitar.
Analisis Retrofit Lampu Konvensional ke Lampu LED pada Gedung Perkantoran Z di Jakarta Selatan
Authors: Tanaiyo Muhammad Sukran , Qisthi Aulia
Published: February 2025

Penggunaan lampu sebagai teknologi pencahayaan saat ini sudah menjadi kebutuhan di Gedung perkantoran. Penggunaan lampu di Gedung Perkantoran sebagai system pencahayaan menghabiskan energi terbesar kedua setelah sistem pendingin udara. Meskipun bukan pengguna energi terbesar namun penghematan energi pada system pencahayaan dapat memberikan dampak yang panjang untuk lingkungan yaitu mengurangi emisi gas rumah kaca. Penelitian ini bertujuan untuk melakukan analisis retrofit dari penggunaan jenis lampu konvensional ke jenis lampu Light Emitting Diode (LED) untuk mengetahui saving energy, bill saving, dan saving carbon. Metode analisis yang digunakan adalah melakukan observasi lapangan untuk mengumpulkan data jumlah titik lampu beserta spesifikasinya yang digunakan di Gedung Perkantoran Z di Jakarta Selatan. Dari pengumpulan data diperoleh hasil yaitu dengan melakukan proses retrofit dari jenis lampu konvensional ke jenis lampu LED jumlah pemakaian energi pada sistem pencahayaan dapat menurun menjadi 262,80 kWh/hari atau 7.883,88 kWh/bulan atau 2.877.616,20 kWh/tahun. Menurunnya konsumsi listrik menyebabkan adanya penghematan energi sebesar 132,47 kWh/hari atau 3.974,16 kWh/bulan atau 1.450.568,40 kWh/tahun. Dan didapatkan Keuntungan secara finansial yaitu Rp 6.754.204,14/bulan atau Rp2.465.284.512,85/tahun. Selain keuntungan financial, proses retrofit juga berdampak bagi lingkungan, dengan adanya penghematan energi sebanyak 3.974,16 kWh/bulan atau 1.450.568,40 kWh/tahun. Maka, emisi karbon dari pemakaian energi akan berkurang sebanyak 181,307 ton CO2/tahun.
Hubungan Kecerdasan Emosional terhadap Perencanaan Karir Siswa Kelas XI di MAN 1 Kota Bengkulu
Authors: Muhammad Nikman Naser  , Refsi Anisa Fa’ati
Published: February 2025

Setiap siswa memiliki kemampuan yang berbeda satu dengan yang lainnya dimana dapat dilihat dari minat, bakat serta kecerdasan. Perencanaan karier merupakan langkah awal yang dilakukan seseorang dalam mencapai tujuan kariernya. Tujuan penelitian ini adalah untuk mengetahui hubungan antara kecerdasan emosional terhadap perencanaan karier siswa kelas XI di MAN 1 Kota Bengkulu. Penelitian ini menggunakan jenis penelitian kuantitatif dengan pendekatan korelasi. Metode pengumpulan data yang digunakan ialah dengan melakukan penyebaran angket (kuesioner). Pemilihan sampel menggunakan teknik probability sampling dengan jenis proportionate stratified random sampling, berdasarkan teknik tersebut dengan jumlah populasi 388 siswa maka sampel pada penelitian ini berjumlah 198 siswa. Dari hasil penelitian didapatkan bahwa terdapat hubungan yang signifikan antara kecerdasan emosional dengan perencanaan karier siswa. Hasil uji tersebut dapat dilihat bahwa nilai koefisien determinan R square sebesar 0,023 < 0,05 yang berarti adanya kontribusi hubungan kecerdasan emosional dengan variabel perencanaan karier. Implikasi penelitian ini sebagai need assesment siswa dalam memahami perkembangan karier dan guru BK dapat mendesain suatu pendekatan bimbingan dan konseling karier yang efektif.
Physical and Mathematical Modeling of the Process of Warming of the Greenhouse Soil
Authors: Aralov E.S. , Kumitsky B.M. , Hasanov Z.S. , Dornyak О.R.
Published: February 2025

Statement of the problem. One of the main components of heat exchange in summer and seasonal greenhouses is investigated, i. e., the distribution of the temperature field in the heated soil. Results. Under the assumption of homogeneity of the semi-bounded space, which is a soil massif, the heat conduction equation with constant thermal and physical parameters is solved. It is shown that using the principle of superposition of solutions, as well as the properties of linearity and homogeneity of the equations, it is possible to apply (in order to study the dynamics of the temperature field in the closed ground of summer greenhouses) the method of heat waves with periodically changing boundary forces. In addition, the effectiveness of the application of mathematical physics methods using the dimension method in finding a partial solution to the heat conduction equation in order to model the process of soil heating in the conditions of a seasonal greenhouse is shown. Conclusions. Analytical expressions are obtained that allow us to determine the degree of heating of the soil layer of the summer greenhouse depending on the fluctuations of the temperature wave. For the soil of seasonal greenhouses, an expression was obtained for the change of the temperature gradient on the surface of the soil depending on the time of heating.
Differential Thermal Analysis of a Wood-gypsum Composite
Authors: Gorokhov T.I. , Erofeev A.V. , Korneeva A.O. , Andriyantseva A.O.
Published: February 2025

Statement of the problem. An increase in the range of production of products and structures based on gypsum binders with the addition of various fillers that improve some of the technological properties of the resulting composites is a promising direction in building materials science. The paper proposes the development of a technology for creating decorative slabs for interior decoration, reinforced with sawdust. Taking into account the increased requirements for thermal protection of buildings (SNiP 23-02-03), the issue of reducing the average density and increasing the thermal resistance of heat-shielding (heat-insulating and wall) for interior decoration is relevant. A decrease in density can be achieved, for example, by porousizing a gypsum product, but this requires carbonates and solutions of acids or salts with the formation of a porous agent in the form of CO2, which is not economically and environmentally friendly enough, so it was decided to introduce pine sawdust into the gypsum composite for decorative boards. In this case, it is necessary to conduct an experiment to identify the effect of adding sawdust on the fire safety of the composite as a whole. Results. In the course of the work, the results of a differential thermal analysis of a gypsum matrix with the addition of sawdust were obtained. It has been established that at an increase above 490 °C, sawdust filler is completely subject to destruction with the formation of coke residue and slight pore formation due to weight loss (judging by the thermogravimetric curve) due to the release of volatile substances, and only CaSO4 inversion occurs near the gypsum part. Conclusions. Thus, when studying the effect of thermal action on the structure and properties of materials by differential scanning calorimetry, it was revealed that exo- and endothermic processes, characteristic of both wood materials and gypsum, are superimposed during kinetic changes. Therefore, a fire hazard does not occur.
Modeling of the Retaining Wall Structure Reinforced with Metamorphosed Clay Soil
Authors: Kukina O.B. , Volkov V.V. , Volokitina O.A. , Rozhdestvina N.A.
Published: February 2025

Statement of the problem. In order to increase the strength characteristics of retaining walls, the problem of their design using weak soils, dispersed silicate bricks, and concrete is considered. Results. An example of modeling the characteristics of retaining walls reinforced with metamorphosed clay soil in places of the bulk layer using secondary silicate is shown. The paper shows one of the ways of using silicate gas and weak soil; a design scheme of a massive retaining wall is created; the basic geometric and mechanical parameters of a massive retaining wall are calculated; the coefficient of stability margin is determined based on numerical analysis. Conclusions. The design of the mechanical characteristics of terrain modification objects, their influence on natural and reinforced foundations, make it possible in road construction to increase the working and temporary loads from transport systems, expanding the working spaces of urban areas and agglomerations. The possibility of designing a relief for the construction of pavement foundations is shown. The location of the center of the general deformation in the proposed solution from the enclosing layer at a distance exceeding the height of the retaining wall significantly increases the stability of the system, which contributes to higher reliability of the entire road structure.
Investigation of the Effect of the "MADOR" Modifier on the Strength and Water Resistance of Cement-Reinforced Discrete Mineral Materials for Road Construction
Authors: Matvienko F.V. , Strokin A.C. , Tyukov E.B. , Shapauskas V.S.
Published: February 2025

Statement of the problem. In the territory of the Russian Federation, a large number of cement modifiers are used to strengthen and stabilize soils during the construction and repair of highways. At the same time, the determination of the scope of modifying additives and their effectiveness requires a large number of laboratory studies, both according to GOST-normalized indicators and alternative methods, taking into account foreign experience. This circumstance led to the need to conduct a study of one of the additives to cement used to strengthen soils in road construction. Results. The review of the results of studies of the effectiveness of the use of the modifier "MADOR" for non-cohesive mineral materials reinforced with cement for the construction of structural layers of pavement is given. The results of studies of strength characteristics, water resistance and water absorption of materials reinforced with cement together with the modifier "MADOR" are presented. Conclusions. A significant positive effect has been established from the use of the "MADOR" modifier to strengthen the studied materials and soils in combination with cement. It is proposed to use the studied materials reinforced with the "MADOR" modifier together with cement in the structural layers of the road surface of highways.