bluuebunny/crossref_metadata_2025 huggingface dataset:
Pendekatan Psikososial Terapi Perawatan Madu pada Pasien Gangguan Diabetikum di Rumah Sakit Advent Medan
Authors: Panjaitan Jismer
Published: September 2024

Penerapan Terapi Madu untuk Perawatan Ulkus Diabetik di Rumah Sakit: Fraktur dapat berdampak signifikan pada jaringan di sekitarnya, yang menyebabkan komplikasi seperti edema jaringan lunak, pendarahan sendi, dan kerusakan saraf. Perawatan keperawatan untuk fraktur tibia-fibula terbuka pascaoperasi sangat penting untuk pencegahan infeksi dan penyembuhan luka. Laporan kasus menyoroti pentingnya intervensi keperawatan yang efektif dalam perawatan luka. Perawatan keperawatan yang efisien melibatkan pelaksanaan perawatan yang telah direncanakan sebelumnya untuk memenuhi kebutuhan klien secara optimal dengan memanfaatkan pengetahuan dan kemampuan teknis keperawatan. Dalam kasus pasien dengan fraktur tibia-fibula pascaoperasi, perawatan luka menggunakan nacl 0,9% dan antibiotik sangat penting. Perawatan luka yang tepat dengan terapi madu menunjukkan hasil yang menjanjikan dalam penyembuhan ulkus diabetik, meskipun tantangan yang terkait dengan perawatan luka dan nutrisi tetap ada. Penerapan terapi madu untuk ulkus diabetik bertujuan untuk meningkatkan hasil penyembuhan luka dan meningkatkan kualitas hidup pasien melalui manajemen perawatan luka yang efektif. Pemahaman dan Penatalaksanaan Ulkus Diabetik Melalui Terapi Madu dan Perawatan Keperawatan: Diabetes melitus menyebabkan tingginya prevalensi diabetes di Jakarta, dengan ulkus diabetik yang disebabkan oleh kerusakan pembuluh darah pada individu dengan diabetes. Penilaian menyeluruh terhadap status kesehatan, kebutuhan, dan gaya hidup pasien sangat penting untuk mengembangkan rencana perawatan yang dipersonalisasi. Nutrisi yang tepat, perawatan luka menggunakan terapi madu, dan pencegahan infeksi merupakan komponen penting dari penanganan ulkus diabetik. Kolaborasi yang lebih baik dengan para ahli medis dan gizi diperlukan untuk perawatan yang komprehensif. Implementasi intervensi keperawatan yang efektif untuk perawatan ulkus diabetik dapat menghasilkan hasil penyembuhan yang optimal dan peningkatan kualitas hidup.
Manajemen Penilaian Pembelajaran Anak Usia Dini
Authors: Yusuf Ode Yahyu Herliany
Published: September 2024

Keberhasilan dalam Lembaga Pendidikan anak usia dini tidak terlepas dari para stakeholders didalamnya. Lembaga PAUD merupakan tempat bagi anak usia dini untuk meningkatkan stimulasi pada perkembangan adama dan moral, Pancasila, fisik motoric, kognitif, dan social emosional. Agar dapat mengetahui sejauh mana keberhasilan peserta didik, maka dibutuhkan penilaian selama proses belajar mengajar. Hasil laporan ini kemudian akan menjadi evaluasi bagi pendidik, orangtua, dan sekolah. Keberhasilan. Dalam melakukan penilaian, pendidik PAUD juga harus menggunkana beberapa Teknik yang bisa mengoptimalkan proses penilaian. Dalam hal ini, pendidik PAUD bisa menggunakan Teknik observasi dan interview (kepada anak, orangtua, maupun anggota keluarga lainnya, atau pada sesama guru). Selain observasi, pendidik juga bisa dengan melakukan dokumentasi terhadap proses yang dijalani anak, misalnya melalui video, catatan harian, rekaman suara, maupun foto kegiatan.
Analisis Kebutuhan Pengembangan Modul Pembelajaran Bahasa Indonesia Berdiferensiasi Berbasis Kearifan Lokal
Authors: Sarmadan  , Alu La , Saadillah Andi
Published: September 2024

Kurikulum Merdeka merupakan kurikulum terbaru yang dicanangkan pemerintah untuk menjawab tantangan dunia pendidikan saat ini yang salah satu tujuannya untuk meningkatkan kesadaran terhadap budaya lokal dalam konteks pembelajaran di Indonesia. Dalam rangka mendukung implementasi kurikulum ini, penelitian ini bertujuan untuk menganalisis kebutuhan pengembangan modul pembelajaran Bahasa Indonesia berdiferensiasi dan berbasis kearifan lokal. Dengan menggunakan pendekatan kualitatif, penelitian ini dilakukan untuk mendapatkan pemahaman mendalam tentang kebutuhan siswa dalam memahami dan mengapresiasi pembelajaran bahasa Indonesia, sambil memperkuat pengenalan terhadap budaya lokal. Metode penelitian yang digunakan adalah deskriptif kualitatif, sedangkan teknik pengumpulan data meliputi kuesioner, FGD, wawancara, dan analisis dokumen untuk mengevaluasi kebutuhan siswa dari berbagai latar belakang karakteristik budaya, potensi, bakat dan minat. Dengan mengintegrasikan keragaman tersebut, modul pembelajaran bahasa Indonesia berdiferensiasi dapat dikembangkan dengan memperhatikan kearifan lokal sebagai landasan utama. Hasil penelitian menunjukkan bahwa siswa membutuhkan modul pembelajaran yang disajikan dengan bahasa yang sederhana dan contoh konkret melalui integrasi dengan konteks budaya dimana hal tersebut dapat meningkatkan relevansi dan minat, pemahaman materi, dan kebanggaan akan warisan budaya mereka.
Polymer Dispersed Liquid Crystal Smart Film Technologies: Overview
Authors: Sen Canhan , Alkan Berk , Mohammadmoradi Omid , Taralp Alpay
Published: September 2024

Liquid crystal (LC)-based research and its technological output vary from daily-use personal electronics and flat panels to switchable optical devices such as sensors. Optical and dielectric anisotropy is a key attribute of LCs, imparting functionality and broadening the scope of smart film systems to such products. Among LC smart films, the polymer dispersed liquid crystal (PDLC) smart film depicts an electro-optical (EO) composite sandwiched by transparent conductive oxide electrode-coated polyethylene terephthalate (PET) films. LC orientation and optical transparency in the composite are readily tuned by altering the electric field. The competitiveness of such PDLC devices reflects its favorable response time, energy conservation potential, and manufacturing convenience, all attributes that are readily endorsed by smart home appliances and areas of architecture and the automotive industry. In response to unrelenting market demands, sustainable, energy-efficient, and “greener” PDLC variants have appeared. Particularly worthy of mention are systems featuring transparency at zero field (reverse-mode). Others boast very high energy efficiencies (%80). In this chapter, the science and technology of PDLC, reverse-mode PDLC, and related LC smart films will be reviewed with a highlight on fabrication methods and operating principles. Market potential and research prospects compared to non-LC smart film technologies will also be touched upon.
Investigating the Antioxidant Properties of Quercetin
Authors: Nyarko Kate
Published: September 2024

The antioxidant properties of quercetin stem from its ability to neutralize reactive oxygen species (ROS) and counteract oxidative stress, a key contributor to various chronic diseases. Numerous in vitro studies have demonstrated quercetin’s effectiveness in scavenging free radicals and protecting cellular structures from oxidative damage. Beyond its direct antioxidant effects, quercetin also interacts with cellular signaling pathways, influencing gene expression and modulating enzymatic activities associated with oxidative stress. In vivo studies, both in animals and human trials, have provided insights into the bioavailability and physiological impact of quercetin, yet its significance remains underappreciated. This chapter will focus on the mechanisms by which quercetin enters circulation, its distribution in tissues, and the subsequent effects on markers of oxidative stress. Additionally, we will highlight findings from previous epidemiological studies linking quercetin-rich diets to reduced risk of chronic diseases, emphasizing the potential translational significance of these antioxidant properties in real-world health outcomes. In conclusion, this chapter will provide an overview of quercetin’s antioxidant properties and its potential for therapeutic interventions associated with chronic diseases.
Beyond Graduation: The Prosocial Effects of Service-Learning and Volunteerism on College Alumni
Authors: Paxton Julia
Published: September 2024

The numerous benefits of service-learning and volunteerism are widely documented in the engagement literature; however, the exact nature of the impact of the type of engagement on prosocial behavior in college graduates is less well understood. In order to shed light on these impacts, a survey was sent to Ohio University alumni over several years. The results from 1257 observations show the statistically significant impact of service-learning and volunteerism on future volunteer activity and attitudes about college engagement. Service-learners reported statistically higher levels of intercultural understanding, career goal clarification, connection to region, skill acquisition, and personal and professional growth compared to volunteers. Whether or not alumni participated in service-learning and volunteerism in college, a majority of alumni rated community engagement in college to be very important or extremely important. Their views on the importance of community engagement were statistically significant predictors of future volunteerism and alumni activity.
Perspective Chapter: Should the Hippocampus be Considered a Key Part of the Reading Network?
Authors: Bernard Frédéric
Published: September 2024

Traditionally associated with memory functions, the hippocampus is now increasingly recognized for its role in language, particularly in reading. This review chapter presents numerous brain imaging and cognitive studies on reading, including studies on healthy participants, people with dyslexia, and neuropsychological patients. These studies demonstrate the necessity of the hippocampus for various aspects of reading, from word decoding to text comprehension. The chapter also explores findings that show how reading practice may contribute to hippocampal development and protection. Given these insights into the deep connections between the hippocampus and reading, it is time to question and potentially redefine the traditional boundaries of the reading network.
Conditions for Children’s Participation in Community in the Context of ECEC
Authors: Ree Marianne , Sverre Braut Geir
Published: September 2024

The aim of this chapter is to study factors that create conditions for children’s participation in community in the context of ECEC. The research question is as follows: What emerges from children’s and educators’ actions and descriptions as the conditions for children’s participation in community? The text is based on a reanalysis of the results from three separate studies, which are created within a qualitative hermeneutic approach, consisting of multiple approaches such as group interviews with five-year-olds, video observations of children and educators and individual interviews with educators in three selected Norwegian ECEC centres. The work is theoretically grounded in Habermas’ social philosophical perspective and Biesta’s notion of democracy. The combined findings from the three studies are further discussed on basis of contemporary norms on the rights of the children. The results from the synthesis indicate that children’s participation in community ECEC requires adults’ consciousness on framing conditions such as trust, acceptance of differences and a general orientation towards the community. The results identify core elements of a practice that can be linked to social sustainability with reference to the idea of living together in a world shared with others.
STRATEGI KEPEMIMPINAN DALAM MANAJEMEN KINERJA ORGANISASI DI ORGANISASI PELAJAR PONDOK PESANTREN MODERN SAIFULLAH AN-NAHDLIYAH (OP3M)
Authors: Suci Rahmaida Sihombing  , Riska Alfani  , Sukriani Hasibuan  , Abdul Halim Siregar  , Wahyu Ningsih
Published: September 2024

Performance management is very important and needed in an organization both in the public and private sectors in an effort to achieve a goal. The performance of the Saifullah An-Nahdliyah Modern Islamic Boarding School (OP3M) Student Organization will not be separated from the role of the individual in carrying out their work duties as the driving force of the organization. Thus the progress of the Saifullah An-Nahdliyah Modern Islamic Boarding School Student Organization (OP3M) is not spared from the influence of the quality of administrators who have work performance. The work performance of the board is the work performance of an administrator and their potential in an effort to develop themselves for the benefit of the Saifullah An-Nahdliyah Modern Islamic Boarding School Student Organization (OP3M). Performance management in the Saifullah An-Nahdliyah Modern Islamic Boarding School Student Organization (OP3M) plays a very important role in an organization. Performance management is often equated with performance evaluation, even though performance evaluation is part of a performance management system. Performance management is an ongoing process of communication, implemented on a partnership basis, between an employee and his or her immediate supervisor.
Strategi Pemasaran Umkm Keripik Pisang Tunas Dalam Meningkatkan Daya Saing Usaha
Authors: Fadilla Rindiani  , Heni Melani Putri  , Nur Rhositawati  , Carmidah Carmidah
Published: September 2024

Strategi pemasaran mempunyai peran yang penting bagi UMKM. Peran penting dari strategi pemasaran yang tepat mampu meningkatkan daya saing usaha dalam suatu produk. Usaha menyusun strategi pemasaran membutuhkan informasi yang lengkap berkaitan dengan pasar, konsumen maupun produk yang dibutuhkan. Sulitnya informasi pendukung dalam penentuan strategi pemasaran tentu saja menjadikan umkm sulit untuk bersaing. Penelitian ini menggunakan jenis penelitian deskriptif kualitatif. Teknik pengumpulan datanya yakni teknik wawancara dan dokumentasi. Tujuan penelitian ini untuk mengetahui strategi pemasaran umkm keripik pisang tunas dalam meningkatkan daya saing usaha. Hasil penelitian dilakukan di Jalan Mujahir No. 27 Yosodadi Metro Timur, dalam strategi pemasaran umkm keripik pisang tunas sudah mengalami peningkatan dilihat dari pemasaran produk yang sudah memanfaatkan media digital seperti di Instagram, WhatsApp, Shopee dan Tokopedia. Sehingga menciptakan produk menjadi dikenal oleh masyarakat luas tidak hanya di wilayah Metro saja. Dalam meningkatkan upaya daya saing pada umkm keripik pisang tunas, dengan melakukan analisis SWOT. Hasil yang didapat yaitu dengan memperluas wilayah pemasaran, menjaga kualitas produk, melakukan inovasi cita rasa serta bentuk, dan memanfaatkan media digital untuk hal promosi.
Analisis Penerapan Etika Bisnis Pedagang Menurut Perspektif Islam di Pasar Cendrawasih Kota Metro
Authors: Asep Hidayat  , Rizky Maulana  , Sahrul Irza Anamsyah  , Carmidah Carmidah
Published: September 2024

Etika bisnisislam merupakan tentang baik, buruk, benar ataupun salah, serta aturan dalam dunia bisnis yang mengacu pada al-Alur’an dan hadist, dengan kata lain menjalankan bisnis sesuai perintah Allah. Islam telah mengatur bagiamana bertransaksi dengan cara yang benar. Tujuan penelitian untuk mengetahui penerapan etika bisnisislamoleh pedagang di Pasar Cendrawasih Metro, bagaimana pedagang menerapkan etika bisnis islam di Pasar Cendrawasih Metro, dan untuk mengetahui etika bisnis islam dikalangan pedagang di Pasar Cendrawasih Metro. Metode pengumpulan data dilakukan dengan field risset.Informan terdiri dari 3 narasumber.Data diperoleh dari wawancara dengan pedagang pasar. Hasil survey menunjukan bahwa para pedagang di Pasar Cendrawasih Metro sepenuhnya memahami etika bisnis sesuai dengan islam, namun dapat dikatakan bahwa jawaban mereka berikan tentang menjaga kehalalan produk, menjaga kepercayaan konsumen dan setidaknya telah menerapkan etika bisnis sesuai ajaran islam. Dalam penelitian ini menunjukkan penerapan etika bisnis Islami dalam jual beli di pasar Cendrawasih sudah memberlakukan empat prinsip etika kerja Islam: persatuan, keseimbangan, kehendak bebas, dan tanggung jawab.Etika bisnis islam  yang sebenarnya ialah bisnis  yang tidak menyepelekan etika, moral serta akhlak sehingga memberikan manfaat positif bagi konsumen serta menumbuhkan loyalitas terhadap konsumen.
Pengaruh Biaya Produksi Dan Harga Pokok Produksi Terhadap Harga Jual Usaha Mikro Kecil Menengah Kecamatan Padang Utara
Authors: Susri Andari  , Febryandhie Ananda
Published: September 2024

The selling price is an attempt to balance the desire to get maximum profit from a large increase in sales and a decrease in sales volume when the selling price charged to consumers is too expensive. This study aims to determine the effect of Production Costs and Production Costs on Selling Prices of Micro, Small and Medium Enterprises in North Padang District. Source of data used in this research is primary data. In using primary data when processing data, the data is found directly by circulating a list of statements (questionnaire). The population of this study is based on data from Padang city SMEs in 2021, namely the North Padang sub-district. The number of samples used in the study were 60 respondents. The analytical method used is multiple regression analysis. Based on the test results, it was found that Production Costs had a positive and significant effect on the Selling Price of Micro, Small and Medium Enterprises in North Padang District, and the Cost of Production had no effect on the Selling Price of Micro, Small and Medium Enterprises in North Padang District.
Analisis Ekualisasi Harga Pokok Penjualan, SPT Masa PPN dan Penyusutan Aktiva Tetap dalam Menjawab SP2DK pada CV. XXX di Surabaya
Authors: Amalia Putri Cahyani
Published: September 2024

The aim of this research is to investigate whether the alignment of the cost of goods sold, including the VAT reporting period and fixed asset depreciation, can address suspicions of inconsistencies based on the SP2DK issued in 2022 for CV. Tirtamas Bumi Sejahtera. Through the issuance of this document, it can facilitate the oversight conducted by the Directorate General of Taxes regarding the tax obligations of each taxpayer, ensuring compliance with the relevant tax laws and regulations. This research employs a descriptive qualitative approach. Data gathering methods utilized encompass observation, documentation, and interviews, incorporating both primary and secondary data. The findings of this study indicate that through the implementation of tax equalization measures, it becomes possible to address the alleged discrepancies as revealed by the Directorate General of Taxes through the SP2DK letter.
Perancangan Sistem Informasi Akuntansi Penjualan Tunai Pada CV Lan Com
Authors: Siti Farrahwati  , Firmansyah Firmansyah  , Eka Jumarni Fithri
Published: September 2024

CV Lan Com is located at Jalan Sultan M. Mansyur No.17 Bukit Lama Ilir Barat 1 Palembang, CV Lan Com is a company engaged in computer trading. This Final Report aims to design a Cash Sales Accounting Information System at CV Lan Com which still uses manual methods for cash sales systems so that the author designs cash sales using Microsoft Excel VBA. The author collects data obtained through observation, and interviews. The design is used to monitor cash sales more efficiently. In addition, this system also improves the accuracy and reliability of financial information needed for decision making, with the introduction of this Cash Sales Accounting Information System, CV Lan Com is expected to optimize the cash sales process. This system can be used for companies so that company goals can be achieved.
Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Bumdes: Literatur Review
Authors: Gustaf Ikhsan Romadhoni
Published: September 2024

This research aims to determine the application of Financial Accounting Standards (SAK) for Entities Without Public Accountability (ETAP) in BUMDes so that they can present accurate financial reports. The research method used is Literature Review (LR). This research uses data from journals that are available in full text form. The research results show that there are still many BUMDes that cannot present financial reports in accordance with SAK ETAP. This is due to a lack of understanding by the management running BUMDes regarding SAK ETAP.
Analisis Pengaruh Lingkungan Kerja Dan Job Embeddedness Terhadap Kepuasan Kerja Karyawan Pada PT Ramotindo Pakuon Persada
Authors: Namira Salsabila  , Etika Sabariah
Published: September 2024

PT Ramotindo Pakuon Persada is a micro, small and medium enterprise engaged in the field of panel makers and electrical shops. Businesses in this company have a fairly high job risk related to electricity and have a fairly high work pressure. The purpose of this study was to determine how much influence the work environment and job embeddedness have on employee job satisfaction at PT Ramotindo Pakuon Persada. This study uses a quantitative method with saturated sampling. The sample in this study were 34 respondents. The work environment has a t count > t table (2.327 > 2.039) with a significant value of 0.027 <0.05, which means that the work environment influences job satisfaction. Job embeddedness has a t count > t table (2.225 > 2.039) with a significant value of 0.03 <0.05, which means that job embeddedness has an effect on job satisfaction. The work environment and job embeddedness have a significant value of 0.000 <0.05, which means that the work environment and job embeddedness have a significant simultaneous effect on job satisfaction. The results of this study can be used as input for related companies and can be used as an evaluation to increase job satisfaction by taking into account several factors such as noise that arises, a supportive work environment and increasing family relationships among employees.
Pengaruh Gender, Emotional Intelligence, Dan Pengalaman Auditor Terhadap Audit Judgement
Authors: Lutfi Fathus Sholihah  , Rifqi Muhammad
Published: September 2024

This study aimed to examine the effect of Gender, Emotional Intelligence and Audit Experience on Audit Judgement. This kind of study is qualitative research with primary data collected in a questionnaire distributed to 32 respondents. The data is processed with multiple linear regression analysis by using Statistical Program for Social Science (SPSS). The results showed that gender has no effect on audit judgment. Meanwhile, emotional intelligence and auditor experience affect audit judgment.
Strategi Public Relation dalam Menanggulangi Kebangkrutan Perusahaan dalam Novel “Impian Demian” Karya Nimas Aksan
Authors: Annisa Budi Astuti  , Nasrin Rahayu Satilla Putri  , Eva Dwi Kurniawan
Published: September 2024

A Public Relations person plays a major role in helping the company build harmonious relationships with various parties through communication activities. PR also plays a role as a facilitator in solving problems faced by companies. This research aims to evaluate the extent to which the integration of Public Relations science with accounting can provide effective solutions in overcoming company bankruptcy. The main focus of this research is on the solutions proposed by Alexandra, a female protagonist in the novel "Impian Demian" who serves as Public Relation Manager. Alexandra is actively involved in helping Demian, the main character and Director in the novel, to overcome the challenges of company bankruptcy. In this research, analysis was carried out on the causes of company bankruptcy and the solutions implemented by Alexandra. The method used is a hermeneutic method with a qualitative approach. The results of the analysis show that the efforts made by Alexandra in handling company bankruptcy are in line with accounting principles. The solutions provided by Public Relations have succeeded in helping companies get out of crisis situations.
Analisis Dampak Penerbitan Sertifikat Laik Fungsi (SLF) Terhadap Nilai dan Kinerja pada Perusahaan DPD REI Sumatera Utara
Authors: Rahman Ali Nasution  , Muhammad Akbar Al-Ghifari Barus  , Muhammad Arif
Published: September 2024

Currently, the SLF is a requirement for evaluating the administrative and technical suitability of the building. The growth of industries has led to the government requiring the publication of SLF in order to legalize a business or structure, particularly those engaged in the sale of buildings or the provision of building amenities. In the company DPD REI SUMATERA NORTH, SLF (Certificate of Laik Function) is a phenomenon that this study aims to explore and explain. The author also emphasizes the effect of the worth and effectiveness of SLF's publication on the research locus. This study employed a case study approach to qualitative research as its methodology. Researchers seek for literature pertinent to research concerns as part of their data gathering procedures. from books, theses, journals, research essays, and research reports. The researchers in this study used Scopus, Google Scholar, and other sources to cite earlier journals. According to the study's findings, the issuing of the SLF (Laik Function Certificate) had a favorable effect on the worth and productivity of the business DPD REI SUMATERA NORTH. This offers convenience and a fulfilling employment so it can draw in investors and the general public to enhance marketing. The SLF's release is an urgent matter for a firm to address in order to raise quality and have a favorable effect on the economy and revenue.
Strategi Harga Dan Kualitas Pelayanan Pada Penjual Bakso Terhadap Kepuasan Pelanggan (UMKM Bakso Pakde Universitas Bhayangkara)
Authors: Dian Sudiantini  , Faidlullah Mahfudz  , Muhammad Zaky  , Rizka Amalia Putri  , Sunia Hatina
Published: September 2024

In Indonesia, small and medium-sized businesses (SMBs) in the food and drink industry are seeing unprecedented expansion. Lots of MSMEs are experiencing this as they try to win over consumers. With competition heating up in the food stall industry, the research focuses heavily on what makes customers happy. A food stand may increase customer satisfaction by focusing on three areas: price, service, and product quality. Setting reasonable prices, giving outstanding service, and delivering high-quality goods are all ways to make customers happy at the food stand. Satisfied customers will be more likely to return to the store. The sales income of Bakso Pakde has recently seen significant adjustments. Finding out how different pricing tactics, product modifications, and service quality affect "Bakso Pakde" consumer happiness is the main goal of this research. This research makes use of SPSS for statistical analysis, which is part of a quantitative technique. "Bakso Pakde" customers are the center of attention in this research. For this study, 42 participants were chosen at random using a purposive selection technique. Multiple linear regression is the method that the analytical tool uses. This research found that in the setting of meatball vendors, consumer happiness was positively affected by price, product selection, and service quality.
Pengaruh Customer Review, Flash Sale Promotion Dan Live Streaming Terhadap Keputusan Pembelian Pada E-Commerce Shopee Di Surakarta
Authors: Fatmala Keke Ferary Anjani , Pamikatsih Tri Ratna
Published: September 2024

This research was conducted with the aim of finding out the influence of customer reviews, flash sale promotions and live streaming on purchasing decisions on Shopee e-commerce. Surakarta was the population in this study with the method used, namely the pur-posive sampling method so that the number of respondents in this study was 130 respondents. The data collection technique used in this research is a quantitative method by distributing questionnaires online via social media. Multiple regression is the analysis method used in this research. This research partially shows that customer reviews, flash sale promotions and live streaming have a positive and significant effect on purchasing decisions on Shopee e-commerce.
Peranan Informasi Akuntansi Manajemen Terhadap Pengambilan Keputusan Investasi Aktiva Tetap Pada PT Samaristo Mitra Tekhnik
Authors: Fina Adistianingsih  , Maria Yovita R. Pandin
Published: September 2024

PT Samaristo Mitra Tekhnik is a company engaged in the field of building construction services and procurement of electricity, gas and steam. PT Samaristo Mitra Tekhnik, which runs its business in the field of construction services, of course, the procurement of fixed assets greatly influences the running of the company's business. The research objective to be achieved is to determine the role of management accounting information on fixed asset investment decision making at PT Samaristo Mitra Tekhnik. This research is a qualitative descriptive research with a case study nature. The results of research conducted at PT Samaristo Mitra Tekhnik indicate that the company has implemented management accounting information in the process of making long-term decisions regarding fixed asset investments.
Peran Media Sosial Tiktok dan Kredibilitas Influencer Terhadap Keputusan Pembelian Melalui Ekuitas Merek Pada Produk Erigo
Authors: Fauzi Dermawan Tutupoho  , Ferryal Abadi
Published: September 2024

This research explores the influence of social media, influencer credibility, and brand equity on the purchasing decisions of Erigo products. The study population consists of active TikTok users who are students at Esa Unggul University and are buyers of Erigo products. In this research, data were collected from 105 respondents who met these criteria. The research methodology is non-experimental quantitative with a descriptive approach and utilizes correlation methods to analyze the relationships between variables. The analysis results indicate that brand equity has a significant positive influence on purchasing decisions. Although influencer credibility contributes positively to brand equity, its impact is not significant on purchasing decisions. Meanwhile, social media significantly influences brand equity and purchasing decisions. The implications of these findings provide strategic insights into the marketing development of Erigo products, focusing on optimizing social media and strengthening consumer trust through collaborations with influencers.
Analisis Dampak Limbah Sampah Rumah Tangga Terhubung Pencemaran Lingkungan Hidup
Authors: Erika Erika  , Eva Gusmira
Published: September 2024

Household waste is one of the major environmental pollution issues that is increasing along with population growth and urbanization. This article aims to analyze the impact of household waste on environmental pollution, including air, soil, and water pollution. Furthermore, this article explores various solutions that can be applied to reduce these negative impacts. The research methodology includes a literature review and case studies in major cities in Indonesia. The findings indicate significant contributions of household waste to environmental degradation, emphasizing the need for integrated waste management, public awareness, and stringent regulations to mitigate these effect.
Analisis Rasio Likuiditas Untuk Menilai Kinerja Keuangan Pada Perusahaan Sub Sektor Farmasi Di BEI
Authors: Nadila Nadila  , Aris Munandar  , Nafisa Nurrahmatiah
Published: September 2024

The liquidity ratio is a measurement of the ability of a company's assets to finance its short-term liabilities or debt. The liquidity ratio is a measurement of the ability of a company's assets to finance its short-term liabilities or debt. The research results show that the financial performance of Pharmaceutical Sub-Sector Companies on the BEI is based on the Current Ratio (CR) in the poor category and the financial performance of Pharmaceutical Sub-Sector Companies on the BEI is based on the Quick Ratio (QR) in the poor category.
Strategi Pembelajaran PAI dalam Membentuk Pola Pikir Digital, Computational Thinking, Berbasis Teknologi Informasi pada Pembelajaran PAI
Authors: Kharisma Nadya Putri , Abdul Karim Mantau Burhanudin , K. Manoppo Yanty
Published: September 2024

Pembelajaran Pendidikan Agama Islam (PAI) berbasis Teknologi Informasi (TI) menjadi sarana efektif dalam membentuk pola pikir digital dan computational thinking pada siswa. Integrasi TI dalam pembelajaran PAI menciptakan pengalaman belajar yang menarik, meningkatkan pemahaman konsep agama Islam, dan mengembangkan keterampilan kritis, analitis, dan kreatif dalam konteks era digital. Penerapan strategi pembelajaran seperti integrasi teknologi, pembelajaran kolaboratif, pemecahan masalah, literasi digital, dan penilaian formatif memungkinkan siswa mengasah kemampuan berpikir yang penting dalam dunia digital. Metode penelitian yang digunakan adalah penelitian kepustakaan atau library research dengan fokus pada jurnal dan buku tentang strategi guru dan pemikiran computatinal thingking. Hasil Penelitian menunjukan Guru PAI memiliki peran kunci dengan terus mengembangkan keterampilan dan pengetahuannya dalam mengintegrasikan TI dalam pembelajaran. Dukungan dari sekolah dan pemerintah, melalui pelatihan, sumber daya, dan pedoman, menjadi esensial untuk memastikan efektivitas pembelajaran PAI berbasis TI. Dengan demikian, pembelajaran PAI berbasis TI menjadi alat yang kuat untuk membentuk siswa sebagai individu yang kompeten dalam berpikir digital dan siap menghadapi tuntutan dunia digital yang terus berkembang.
Inter-societal Delphi Consensus on the topical nasal treatments in Italy
Authors: Varricchio Attilio , Presutti Livio , La Mantia Ignazio , Ciprandi Giorgio
Published: September 2024

Topical nasal therapy is widely used in clinical practice by different specialists. However, it is multifaceted and still controversial. Namely, there is no consensus about the many aspects, and there needs to be specific guidelines. Four independent experts involved 14 Italian scientific societies (concerning ENT, allergy, and pediatrics areas) to participate in generating an Intersocietal Delphi Consensus on this matter. Three iterative rounds collected experts (4 in the first round, 20 in the second round, and 45 in the third round) designed by the scientific societies based on their clinical expertise and documented scientific value. Thirty-four statements were discussed and voted on. At the second round, all statements accomplished a very high consensus grade (>95%). At the third round, many statements reached a high or very high grade of consensus (>70%). However, some statements did not obtain sufficient agreement. Consequently, there is a need to implement knowledge about this issue through educational initiatives and new studies conducted with a robust methodology. In conclusion, topical nasal therapy deserves adequate knowledge as it is widespread and fruitful in managing upper respiratory diseases.
Analisis Putusan Pengadilan Negeri Kelas I A Kota Bekasi No. 266/Pdt.G/2023/Pn.Bks Tentang Wanprestasi
Authors: Sunaryo Bambang
Published: September 2024

Artikel ini mengevaluasi keputusan Pengadilan Negeri Bekasi dalam perkara perdata nomor 266/Pdt.G/2023/PN.Bks, yang menyangkut perselisihan kontrak antara PT Annisa Bintang Blitar dan PT Berkat Putra Mandiri. Kajian ini meliputi landasan hukum yang dipakai oleh hakim, pertimbangan dalam keputusan, serta dampak putusan tersebut terhadap hukum perdata di Indonesia. Kasus ini berfokus pada sengketa kontrak antara dua perusahaan yang berkaitan dengan pemenuhan kewajiban kontraktual dan pemberian kompensasi. Metode yang digunakan dalam penulisan ini adalah pendekatan perundang-undangan dan penelitian kepustakaan dengan menginventarisasi bahan hukum sekunder, termasuk karya ilmiah, jurnal, artikel, serta literatur yang relevan dengan perjanjian.
МАТЕМАТИЧЕСКОЕ МОДЕЛИРОВАНИЕ ПРЯМОГО ПРЕССОВАНИЯ КРЕСТООБРАЗНОГО ПРОФИЛЯ
Authors: Семенов Иван Евгеньевич , Золин Денис Павлович
Published: September 2024

В статье рассматривается влияние на отклонение скорости истечения профиля т.е. искажение профиля на выходе из матрицы от формы и размеров рабочего пояска матрицы при прямом прессовании крестообразного профиля из алюминиевого сплава АД31Т.
AUTOMATION OF FINANCIAL MODELING IN INDUSTRIAL ENTERPRISES
Authors: Макеенко Мария Владимировна , Стройкина Алина
Published: September 2024

Автоматизация финансового моделирования на промышленных предприятиях является важной темой исследования в области финансового менеджмента. В данной статье проводится анализ и оценка потенциала автоматизации финансового моделирования для повышения эффективности и точности финансового анализа на предприятии. В рамках исследования анализируются существующие методы и инструменты автоматизации финансового моделирования.

Automation of financial modeling in industrial enterprises is an important research topic in the field of financial management. This article analyzes and evaluates the potential of automation of financial modeling to improve the efficiency and accuracy of financial analysis in an enterprise. The research analyzes the existing methods and tools for automating financial modeling.
“RUSSIA'S SPECIAL MILITARY OPERATION IN UKRAINE”, THE EFFECT OF THIS ANNOUNCEMENT ON THE PERFORMANCE OF EMERGING STOCK MARKETS AND ITS RELATIONSHIP WITH ECONOMIC GROWTH. A CASE FOR EVENT STUDY
Authors: Sandoval Álamos Eduardo
Published: September 2024

This article estimates the effect that the announcement of a “special military operation in Ukraine” made by the President of Russia had on the performance of emerging stock markets. For the above, the Fama & French 5-factor model is contrasted using 4 different econometric methods. The results indicate that those global investors who opportunely took refuge in the stock markets of China, Colombia, Mexico and Malaysia had a superior stock market performance in economies that jointly showed, during the years 2022 and 2023, positive economic growth rates.
Keywords: Ukraine, Time-varying, Stock market performance, Economic growth
DOES THE IMAGE THAT THE POPULATION HAS OF ROBOTS INFLUENCE THE PERCEPTION OF THE IMPACT OF AUTOMATIZATION ON EMPLOYMENT?
Authors: Arroyo-Barrigüete José Luis , López-Sánchez José Ignacio , Guillen Antonio
Published: September 2024

The image that people have of robots/AI often does not correspond to reality. This can have effects on the effective implementation of these technologies in a country, generating a negative impact on its competitiveness. The objective of this article is to analyze whether the idea one has of a robot influences the perception of the impact of robotization on employment. To do this, partially based on the research of Shoss and Ciarlante (2022), it is employed a multilevel model with variables at the individual and country levels, incorporating to study, as contribution, the density of robots per country as an independent variable into the study.  The results confirm that: (i) the more distorted the image an individual has of what a robot is (erroneous image), the greater their perception that robots/AI pose a threat to jobs; and (ii) that in those countries where the density of robots is higher (operating robots per 10.000 workers), this perceived threat level is lower.
Keywords: Robotization; Artificial Intelligence; threat perception; Image of the robots; Eurobarometer
Основні напрями консалтингової діяльності в сільському туризмі
Authors: Щука Галина , Венгерська Наталія , Безкоровайна Лариса
Published: September 2024

Актуальність роботи базується на тому, що питання професійної підготовки кадрів для сільського туризму є важливим на сьогодні та періодично висвітлюються дослідниками в наукових працях, обговорюються під час проведення науково-методичних семінарів, круглих столів, науково-практичних конференцій. Метою статті є теоретичне дослідження та наукове обґрунтування основних напрямів консалтингової діяльності Академії сільського розвитку ГО «Спілка СЗТ України». Визначено, що консалтинг − це надання спеціалізованих консультаційних послуг згідно з певною галуззю господарювання. Існує значна кількість різновидів консалтингу та спроб їхньої систематизації за різними ознаками. З’ясовано, що найбільш поширеною є класифікація, за якою виокремлюють види консалтингу (управлінський, інвестиційний, фінансовий, інжиніринговий, інформаційний, маркетинговий, кадровий) та три основні методи надання консалтингових послуг (процесне, експертне та навчальне консультування). Підкреслено, що консалтинг є разовою послугою та тривалою, з певною періодичністю. Зазначено, що консалтинг є одним із напрямів діяльності Академії сільського розвитку, котра створена при ГО «Спілка сприяння розвитку сільського зеленого туризму» з метою забезпечення доступу учасників ринку до якісної сучасної освіти в сільському туризмі. Встановлено, що основними споживачами консалтингових послуг є представники бізнесу (власники агросадиб, діючі та потенційні), територіальні громади, тренери Академії, викладачі ЗВО та здобувачі, проєкти-партнери та науковці з сільського розвитку. Проаналізовано потреби кожного із сегментів зазначеної цільової аудиторії, визначено спільне, відмінне та індивідуальне в їх інтересах, що уможливило формування основних напрямів консалтингової діяльності на сьогодні з урахуванням тенденцій розвитку.
Рекомендації МВФ та світового банку для інститутів банківського нагляду з реагування на кризові ситуації
Authors: Барановський Олександр
Published: September 2024

Проаналізовані спільні рекомендації МВФ і Світового банку (СБ), а також конкретні рекомендації цих міжнародних фінансових організацій інститутам банківського нагляду країн світу з реагування на кризові ситуації. Предметом дослідження є функціонування інститутів банківського нагляду в кризових умовах, зокрема, за пандемії коронавірусу, урахування ними представлених МФО рекомендацій щодо: використання гнучкості нормативно-правової і наглядової засад; підтримки мінімальних пруденційних стандартів і забезпечення відповідності міжнародним стандартам; сприяння ретельно опрацьованим заходам державної і приватної  підтримки, орієнтованим на постраждалих позичальників і галузі; мінімізації морального ризику і збереження розумної практики управління кредитним ризиком, сприяння ефективному розподілу нових кредитів; надання керівництва з класифікації активів і створення резервів на покриття можливих збитків, базування на рекомендаціях організацій банківської стандартизації, і утримання від пом’якшення регулятивного визначення відкритих позицій за необслуговуваними кредитами; підтримання прозорості/надання додаткового керівництва з розкриття інформації про ризики; призупинення автоматичної дії механізмів коригуючих наглядових заходів стосовно надзвичайних обставин; перегляду пріоритетів нагляду і підтримки діалогу з банківським сектором (БС); активної координації роботи з колегами з нагляду на національному і міжнародному рівнях; забезпечення безперебійного функціонування найважливішої ринкової інфраструктури. Наведено характеристику заходів за рекомендаціями МВФ і СБ, вжитих інститутами банківського нагляду у відповідь на пандемію COVID-19. Представлено бачення експертами СБ пріоритетів регуляторної/наглядової політики. Розглянуто питання взаємодії України і МВФ з реагування інститутів банківського нагляду на пандемію коронавірусу.
The Human Factor of Information Security: Phishing in Cybercrime
Authors: Poyda-Nosyk Nina , Kálmán Botond Géza , Malatyinszki Szilárd
Published: September 2024

This study investigates public awareness of phishing practices in Hungary, emphasizing the evolving landscape of cybercrime and the strategic importance of information in contemporary society. The research examines the methods and factors contributing to successful phishing schemes, employing statistical data to enhance understanding and defense mechanisms against such attacks. By delving into the techniques and psychological triggers used to deceive victims, the study aims to provide a comprehensive view of phishing threats. The research explores whether demographic differences, education, and internet use influence susceptibility to phishing attacks. Two primary assumptions are tested: that demographic factors affect knowledge and attitudes about phishing, and that individuals frequently fail to recognize phishing attempts. Highlighting the importance of process-based protection over purely technical tools, the study stresses that user decisions and knowledge are crucial in defending against phishing. Process-based security, including blocking malicious sites and notifying users, is essential, with a significant responsibility resting on service providers, state, and national security agencies. However, the user's role is critical as the weakest link in the security chain. Technological advancements in defense methods are discussed, noting that as these methods become more effective, attackers shift their focus from systems to the personnel operating them. This shift underscores the increasing significance of the human factor in internet security. Phishing incidents often go unreported as companies prefer to absorb losses rather than reveal vulnerabilities, fearing significant customer loss. The study emphasizes the value of information, both as a target for criminals and as crucial knowledge for prevention. Protecting data and disseminating knowledge are essential tasks in combating IT crime, underscoring the need for ongoing research and awareness.
Оцінка фінансового стану лікувального закладу охорони здоров’я
Authors: Грибовська Юлія , Шилко Ангеліна
Published: September 2024

Стаття присвячена діагностиці фінансового стану лікувального закладу охорони здоров’я. Метою статті є представлення результатів аналізу фінансового стану комунального підприємства «Дніпропетровська обласна клінічна лікарня імені І. І. Мечникова» Дніпропетровської обласної ради за 2020 – 2022 рр. Авторами використано основні традиційні методичні прийоми фінансового аналізу: прийом порівняння, за допомогою якого проводився аналіз даних звітного року з базовим та попереднім роками; метод групування інформації – поділ сукупності досліджуваних фінансових показників на однорідні групи за єдиною ознакою для визначення структури та питомої ваги, установлення взаємозв’язку досліджуваних фінансових показників; табличний метод – відображення фінансових аналітичних даних у формі таблиць. Досліджено сучасні підходи до трактування сутності фінансового стану підприємства та сформовано узагальнене визначення даного поняття. Здійснено комплексний аналіз фінансового стану клінічної лікарні імені І. І. Мечникова та досліджено: динаміку і структуру майна, джерела формування капіталу, дебіторську заборгованість, зобов’язання і забезпечення, наведено показники оцінки ліквідності й платоспроможності, проведено аналіз фінансових результатів діяльності та елементів операційних витрат лікарні на основі зібраної інформації під час проходження виробничої практики у лікувальному закладі. Вихідними даними слугували баланси, звіти про фінансові результати та примітки до річної фінансової звітності комунального підприємства «Дніпропетровська обласна клінічна лікарня імені І. І. Мечникова». На основі проведеного аналізу розроблено рекомендації, направлені на покращення фінансово-господарського стану лікарні та розширення її грошових надходжень. Доцільно збільшити обсяг запасів лікарні, питома вага яких в оборотних активах зменшилася на кінець 2022 р., порівняно з 2020 р. Рекомендованим є розширення надання платних медичних послуг населенню, що забезпечить надходження додаткових грошових коштів на рахунки лікарні. Оскільки протягом 2021 – 2022 рр. відсутнє придбання основних засобів за власні кошти, доцільно в найближчі роки забезпечити їх надходження, враховуючи, що медичне обладнання та інструменти постійно оновлюються й удосконалюються, а наявні – застарівають та зношуються. Позитивним є нарощування капітального будівництва за рахунок розширення, переобладнання і капітального ремонту лікувальних приміщень. Впровадження наданих рекомендацій в практичну діяльність лікарні сприятиме покращенню показників її фінансово-господарського стану.