bluuebunny/crossref_metadata_2025 huggingface dataset:
Giovanni Boldini (1842-1931) et la scène artistique parisienne, une réception équivoque
Authors: Lagrange Marion
Published: June 2024

Giovanni Boldini (1842-1931) and the Parisian artistic scene : an ambiguous reception.

By the early 1870s, Giovanni Boldini (1842-1931), an Italian-born painter active in Paris, was very popular in the exclusive world of dealers and collectors - both Parisian and foreign - thanks to his genre scenes placed within Rococo or Empire settings. A shift occurred in the 1880s, both in the choice of subject matter as well as in his desire to take part in public exhibitions. From then on, his fame would rest on the success of his female portraits. Forsaking the vast Salon des Artistes français, Boldini asserted his will to control the way his works were displayed and circulated. Art critics seemed baffled, rejecting references to a "peinture mondaine" in favor of allusions to "fin de siècle" painting. Even as the Italian painter exercised complete control over his career (to the point of even monitoring his legacy), his art, as well as his persona, remained shrouded in mystery in the eyes of contemporary art critics and painters.
Paysages de Poussin : les limites de l'interprétation iconologique
Authors: Sauerländer Willibald
Published: June 2024

C'est une étude détaillée de paysages peints par Poussin qui est ici proposée, renouvelée par la lecture de grands textes antiques et de la Bible - qui éclaire tout d'abord les paysages figurant des Évangélistes (conservés à Berlin et à Chicago). Souhaitant éviter les interprétations allégoriques et mystiques (jadis tentées pour le Paysage avec un homme tué par un serpent), cet essai évoque plutôt les liens entre la narration et la peinture, entre la traduction de Plutarque par Amyot et les tableaux figurant les histoires de Phocion et de Diogène, et les correspondances iconographiques qui se jouent entre les poèmes antiques et certains paysages de Poussin, à commencer par le Paysage avec Pyrame et Thisbé. Les grands paysages avec Polyphème et Hercule et Cacus sont expliqués à la lumière des Métamorphoses d'Ovide, de YÉnéide de Virgile et de Tite-Live, tandis que l'analyse des Quatre Saisons clôt cette lecture, en évoquant à la fois le rythme de la nature et le cours de l'histoire au sein d'une perspective biblique et chrétienne particulière.
Bizzarri componimenti e straordinarie invenzioni : la Danaé de Tintoret, une peinture comique
Authors: Alberti Francesca
Published: June 2024

Bizzari componimenti e straordinarie invenzioni : Tintorettos Danae, ein Bild mit komödienhaftem Charakter.

In der giuntina-Ausgabe der Viten leitet Vasari seine Bemerkungen zu Tintoretto ein, indem er den extravaganten und unkonventionellen Charakter seiner Kompositionen unterstreicht. Dieser Artikel bietet eine detaillierte ikonografische Analyse der Danae aus dem musée des Beaux-Arts in Lyon. Indem er sich von den ikonografischen und literarischen Quellen entfernt, wandelt Tintoretto diese mythologische Szene in eine belustigende Darstellung der käuflichen Liebe um. Durch den Vergleich mit der neuerdings als bildliche Posse gedeuteten Leda und der Schwan sowie mit der zeitgenössischen Literatur können die Mittel ergründet werden, die der Künstler einsetzt, um ein Bild mit komödienhaftem Charakter zu schaffen. Auch wenn die Historiographie auch heute noch dazu neigt, die Malerei mit komödienhaftem Charakter in den niederen Gattungen des Grotesken und der Karikatur zu belassen, besitzt Tintorettos Danae einen unbestreitbar komödienhaften Charakter. Ihr burlesker Erzählgehalt verbirgt sich hinter einem metaphorischen und kodifizierten visuellen Wortschatz, der ein gelehrtes Publikum voraussetzt. Das Werk war mit Sicherheit für ein Mitglied der studiosa gioventù bestimmt, die der Maler auch amüsierte, indem er motti faceti - scherzhafte und geistreiche Witze - für die in Venedig um die Mitte des Jahrhunderts aufgeführten Komödien erfand.
La "guerre de la soie" entre Lyon et Naples
Authors: Beck-Saiello Émilie
Published: June 2024

En 1737-1742, profitant des difficultés des industries lyonnaises de soieries, le gouvernement napolitain crée une fabrique concurrente, en débauchant des ouvriers français. L'ambassadeur de France en avertit son ministre et entreprend de saboter l'entreprise nouvelle avant qu'elle n'ait pu se développer. Il convainc aussi le directeur technique et les ouvriers les plus qualifiés de repartir en France, tandis qu'à Lyon, les autorités usent de la contrainte pour bloquer toute émigration. Ces manœuvres provoquent un incident diplomatique. Au terme de celui-ci, la France réussit à sauvegarder son savoir-faire mais ne peut empêcher totalement la concurrence des soieries napolitaines. Ce conflit illustre la guerre commerciale que se livrent au XVIIIe siècle les grandes nations européennes pour le contrôle des industries d'art. Il révèle en outre l'importance de l'espionnage et de la copie dans la diffusion des œuvres d'art et des modèles culturels.
Catalogue, titre, étiquette : la présentation écrite des tableaux dans les expositions de peinture au XVIIIe siècle
Authors: Hénin Emmanuelle
Published: June 2024

Emmanuelle Hénin. Catalogo, titolo, etichetta : la presentazione scritta dei dipinti nelle esposizioni di pittura del Settecento ;

Nel corso del Settecento, lo sviluppo di musei ed esposizioni temporanee in tutta Europa genera una vasta riflessione, non solo sulla presentazione fisica dei quadri ma anche sulla loro presentazione scritta. Il Salon parigino, come pure le esposizioni italiane (in particolare quelle dell’Accademia del Disegno a Firenze), costituisce per i contemporanei l’occasione di interrogarsi sulla redazione di un catalogo, sull’apposizione di etichette e sul concepimento dei titoli da dare alle opere. Strumenti pedagogici tuttora fondamentali per il museo moderno.
Le Kairos de Girolamo da Carpi ou la fusion imagée des traditions grecques et latines
Authors: De Halleux Elisa
Published: June 2024

Der Kairos des Girolamo da Carpi oder die bildliche Zusammenführung der griechischen und römischen Tradition ;

Ein im Auftrag von Herkules II., des Herzogs von Ferrara, entstandenes Gemälde von Girolamo da Carpi stellt Das Glück und die Bube dar in Gestalt eines jungen Mannes, der sich auf einer Kugel über einem Felsen im Gleichgewicht hält, und einer jungen Frau zu seiner Seite. Auch wenn die Figur des Glücks die traditionellen Attribute des griechischen Kairos besitzt, erinnert sie ebenfalls an Dürers Fortuna und zeichnet sich durch einen Anflug von Weiblichkeit aus, der sie den weiblichen Darstellungen der Fortuna-Occasio annähert. Die Analyse der plastischen Entstehung dieser Figur beleuchtet den Proze des Entwurfs einer Allegorie in einem Kontext, der wegen seiner extremen Verfeinerung und seiner Kenntnis der antiken Muster und des philosophischen Denkens, insbesondere von Machiavel, bekannt ist. Die sexuelle Zweideutigkeit des Kairos könnte auf die Unentschiedenheit des Verlaufs des menschlichen Lebens anspielen und spiegelte derart eine bestimmte Weltanschauung wider, dies am Prozess ihrer Entstehung teilnehmend. Dieses Bild legt Zeugnis davon ab, wie sich das Bildliche gleichzeitig, aber auch in gewisser Weise unabhängig vom Geschriebenen definiert.
Le Annunciazioni di Ludovico in prospettiva. Riflessioni in margine al ricercare del Carracci maggiore
Authors: Folesani Giovanna Perini
Published: June 2024

Les Annonciations de Ludovico en perspective. Réflexions en marge du mode de composition de l'aîné des Carracci.

L'essai propose une lecture originale de l'oeuvre de Ludovico Carracci, et de son parcours artistique, comme promoteur et moteur de la dite «Réforme des Carracci» : il s'appuie en effet sur l'analyse des constructions perspectives (entre autres) de ses essais les plus significatifs sur le thème iconographique de l'Annonciation, exécutés entre 1583 et 1619. Il s'agit de suggérer, en particulier, l'importance de la contribution des études de son oncle Carlo, quasiment inconnu, aux connaissances perspectives et mathématiques, mais aussi musicales et architecturales de Ludovico et de son cousin Agostino, desquelles dérive l'enseignement de vulgarisation, plus accessible, du plus jeune Annibale, destiné à être diffusé au-delà de Bologne, à Rome, et dans le monde.
Une peinture de Pisanello à Naples ? Hypothèse pour la Vierge à l’Enfant avec saint Antoine et saint Georges
Authors: Barreto Joana
Published: June 2024

Ein Gemälde Pisanellos in Neapel ? Eine Hypothese

zur Maria mit Kind und den HI. Antonius und Georg Während seines Aufenthaltes in Neapel brachte Pisanello die Porträtmalerei und zur gleichen Zeit die Propaganda für Alfons V. von Aragon zu einem neuen Aufschwung. Der König gab ihm Medaillen, Entwürfe zu Goldschmiedearbeiten und Bombarden sowie ephemäre Dekorationen in Auftrag. Dem König nahestehend nahm Pisanello also eine zentrale Stellung in der neapolitanischen Kunstproduktion dieser Zeit ein. Insofern ist es erstaunlich, dass kein einziges Gemälde aus dieser Zeit erhalten ist. Unserer Ansicht nach handelt es sich bei dem hier untersuchten Gemälde um einen privaten Auftrag von Alfons V. mit Bezug auf ein sehr wichtiges Ereignis in seinem Leben, die Eroberung des Königreichs von Neapel am 22. Juni 1442. Die Komposition sowie die au er gewöhnliche Ikonographie dieser kleinen Tafel haben die Spezialisten dazu bewogen, ihre Bedeutung im Hinblick auf verschiedene Auftragsumstände aufzuklären zu versuchen. Jedoch vermag allein die neapolitanische Hypothese die räumliche Verteilung der dargestellten drei Figuren (Maria mit dem Kind, der HI. Antonius und der HI. Georg) verständlich zu machen, die ihren Sinn finden in Bezug auf die Andachtsformen des Königs von Neapel im Kontext der Übernahme des Königreiches, die dem König auf wunderbare Weise durch eine Erscheinung der Muttergottes angekündigt worden war.
“Pensare il falso” : un percorso critico-bibliografico
Authors: Andreoli Ilaria
Published: June 2024

Thinking the Fake : a Critical-Bibliographic Survey,

In recent years falsification of works of art, in relation with questions of material and conceptual authenticity, sparked a growing interest among scholars, art market operators and academics as well as in the general press. The fake and its parent notions of copy, authenticity, originality and reproducibility of works of art are essential not only to the study of artistic practice and its reception but the history of art and of aesthetics. Using a selection of major publications in the field, the essay proposes a bibliographic survey that presents the different methods and concepts with which fakes in art have been approached by scholars.
An Indispensable Eye for Art: Vitale Bloch
Authors: Grasman Edward
Published: June 2024

Un occhio fondamentale per l’arte : Vitale Bloch.

Sia Erwin Panofsky che Horst Gerson hanno portato all’attenzione dei musei i quadri appartenuti a Vitale Bloch. Panofsky deve aver avuto una qualche consapevolezza della personalità con cui aveva a che fare, mentre Gerson certamente sapeva. Bloch dimostrò non soltanto di avere un grande intuito per la qualità, ma anche per le imprese controverse, guadagnandosi il soprannome di Fatale Bloch. Concentrandosi sui suoi rapporti col Tramonto di Giorgione, l’articolo sviluppa un’ipotesi secondo cui, indipendentemente dalle discutibili attività impiegate da Bloch, quest’ultimo poteva agire con successo solo grazie alla complicità di molti. Tre decenni dopo aver acquistato Il Tramonto, Bloch lo vendette alla National Gallery di Londra. Nel frattempo lo aveva fatto pesantemente restaurare, sempre che l’aggiunta assai peculiare di una figura di san Giorgio sul cavallo possa esser definita restauro.
From Subject to Style in French Neoclassicism: Architectural Drawing in the Campagne
Authors: Bell Andrea E.
Published: June 2024

Du sujet au style dans le néoclassicisme français : dessin d’architecture dans la «Campagna»

Le rôle de la ville de Rome dans la formation artistique a été reconnu comme central pour l’évolution de l’art occidental. La fonction de la campagna, comme alternative au programme de copies commandées par l’Académie française, n’a jamais reçu l’attention qu’elle méritait. Cet article prend en examen les carnets de croquis inédits de Jacques-Louis David, Pierre-Henri Valenciennes et Jean-Germain Drouais afin de montrer combien l’expérimentation formelle dans le dessin de paysage architectural ait servi de modèle à la linéarité du style de David. Cette pratique du paysage fut transmise par la suite aux élèves de David, à Rome et alentours. La campagna offrait donc une alternative aussi bien physique que méthodologique à la formation académique et supportait les innovations formelles grâce auxquelles l’art français occupe le premiers rang de l’ère moderne.
Les archives de la Villa Médicis aux Archives nationales : de nouveaux champs d’investigation offerts aux chercheurs
Authors: Jouys Barbelin Corinne
Published: June 2024

Il riversamento degli archivi del direttorato di Joseph-Benoît Suvée e di Pierre-Adrien Paris agli archivi nazionali nell’aprile del 2017, è il primo versamento agli archivi pubblici effettuato dall’Accademia di Francia a Roma. Questa operazione che segue una lunga riflessione e una serie di azioni svolte dalla seconda metà del Novecento, è il risultato di un vasto progetto e l’inizio di un nuovo aspetto della politica di archiviazione dell’istituzione. Migliaia di documenti originali e unici offriranno ai ricercatori nuovi campi di studio, sociali ed economici, che completeranno gli approcci artistici, estetici e politici già condotti sulla storia dell’Accademia. È un passo significativo in una politica di apertura degli archivi dell’Accademia alla comunità scientifica.
Chemical compositions, antioxidant, and anti-hyperglycemic activities of the extract fractions of Terminalia bellirica trunk-bark in streptozotocin-induced diabetic rats
Authors: Nguyen Quang-Vinh , Nguyen Minh-Trung , Hoang Van-Chuyen , Doan Manh-Dung , Phung Van-Trung , Nguyen Anh-Dzung , Bach Long-Giang
Published: June 2024

The research aimed to evaluate the antioxidant and anti-hyperglycemic activities of different fractions of extract from the trunk bark of Terminalia bellirica (T. bellirica), a plant commonly used in traditional Asian remedies. The antioxidant activity was determined using DPPH radical-scavenging activity. The in vitro anti-hyperglycemic activity was evaluated via the inhibitory activities against α-glucosidase and α-amylase, while the measurement of fasting blood glucose reduction capacity in treated diabetic rats was used for the in vivo anti-hyperglycemic test. The results indicated that the increase in polarity of the extraction solvent led to higher polyphenol content and DPPH radical scavenging of the extracts. The ethyl acetate fraction (EAF) and water fraction (WF) of T. bellirica exhibited significantly higher α-amylase inhibitory activity (IC50 values of 0.118 ± 0.001 and 0.404 ± 0.001 mg/mL, respectively) than acarbose (IC50 = 0.492 mg/mL), but the α-glucosidase inhibitory activity of all fractions was lower than that of acarbose. In the in vivo test, all fractions significantly lowered fasting blood glucose levels in streptozotocin-induced diabetic rats at a dose of 200 mg/kg body weight without body weight loss, while no effect was observed with acarbose treatment. In addition, the UPLC-QTOF-MS analysis showed that the EAF contains phenolic acids, flavonoids, triterpenes, and their derivative compounds. Thus, the trunk-bark of T. bellirica is recommended as a potent source of natural compounds having antioxidant and anti-hypoglycemic activities.
Interim Geologic Map of the Parowan Quadrangle, Iron County, Utah
Authors: Knudsen Tyler R.
Published: June 2024

The Parowan 7.5' quadrangle is centered around the City of Parowan at the eastern margin of the Basin and Range Province in Iron County, southwestern Utah. The quadrangle covers part of the northwestern flank of the Markagunt Plateau and part of the adjacent Parowan Valley. Interstate 15 crosses the northwestern corner of the map area. Parowan Creek and its tributaries have carved deep canyons into the Markagunt Plateau, exposing a succession of sedimentary and volcanic rocks ranging in age from Late Cretaceous to Middle Pleistocene. The modern landscape is dominated by northeast-southwest-trending high-angle normal faults that form a series of horsts and grabens. The largest graben, Parowan Valley, is bounded by the Parowan fault on the southeast and is part of the transitional boundary between the Colorado Plateau to the east and the Basin and Range Province to the west. Large down-to-the-west displacements on the Parowan and the subparallel Paragonah faults have formed the precipitous Hurricane Cliffs. Along the base of the Hurricane Cliffs, Cretaceous through Eocene strata dip moderately to steeply northwest as part of the Cedar City-Parowan monocline, indicating that the eastward progression of Sevier deformation in this area extended into the Eocene. Extensive mass-wasting deposits consisting largely of Oligocene and Miocene volcanic rocks are preserved within four major northeast-trending grabens that traverse the Markagunt Plateau and are absent on upthrown blocks. Mass-wasting deposits range from Miocene regional-scale gravity-slide deposits to modern localized landsliding and slumping of weak, oversteepened units. The Parowan fault and nearby intrabasin faults in Parowan Valley have locally displaced Late Pleistocene to Holocene alluvial-fan deposits, indicating that the faults should be considered hazardous.
Evaluasi Ticketing MRT Jakarta Mobile Apss dengan Menggunakan Model DeLone dan McLean
Authors: Mukti Khamid Anugrah , Leliana Arinda , Raden Roro Siti Kuswati Atik
Published: June 2024

The MRT Jakarta has three methods of ticket payment, i.e. Ticket Vending Machine, E-Money Tap Card, and by apps using MRTJ mobile apps. Some issues came from the passengers complaining about the simplicity of purchasing MRTJ ticket using this app. Passengers are confused when using this apps, while using another payment method is faster and more efficient. This research was conducted by evaluating information system success on the MRTJ mobile apps application using the Delone & McLean model approach with the correlation of 6 variables, including information quality, system quality, service quality, use, user satisfaction, and net benefit with the structural equal model method using the SmartPLS application. The analysis was carried out in two stages: the measurement model (outer model) and the structural model (inner model). In the outer model test, two indicators in the system quality variable do not pass the validity requirements, so they need to be excluded from these variables. All variables are proven to have an influence on the application, but the information quality variable on the use variable and the information quality variable on user satisfaction have a tendency to negatively influence based on the path coefficient value determined by the p-value and t-statistic values so that it does not fulfil the predetermined hypothesis.
ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI SD NEGERI 1 SUKAMULIA KABUPATEN LOMBOK TIMUR
Authors: Hilendri Baiq Anggun , Rahmah Laelatur , Nurabiah Nurabiah
Published: June 2024

ABSTRACT
This research aims to determine the management of School Operational Assistance (BOS) funds at SD Negeri 1 Sukamulia in East Lombok Regency. The research method used is descriptive qualitative research with data collection techniques through observation, interviews, and documentation. The results of this study can be concluded that the management of school operational assistance funds (BOS) has not run optimally, this can be seen from the planning that starts from preparing the RKAS (Activity Plan and School Budget) only involving the principal and teachers, in the use of BOS funds more large expenditures for goods and services, and supervision of BOS funds which was only carried out by the district education office and school principals. Meanwhile, the reporting of BOS funds is quite good, this can be seen from the ability of SDN 1 Sukamulia in compiling a complete BOS fund report. Theoretically, this research can provide broad implications regarding stewardship theory. Practically, this research has implications for SD Negeri 1 Sukamulia to be better at managing BOS funds.
Keywords: BOS Fund, Management, Elementary School
 
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengelolaan dana Bantuan Operasional Sekolah (BOS) di SD Negeri 1 Sukamulia yang berada di Kabupaten Lombok Timur. Metode penelitian yang digunakan penelitian deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian ini dapat disimpulkan bahwa untuk pengelolaan dana bantuan operasional sekolah (BOS) belum berjalan dengan optimal, hal ini dapat terlihat dari perencanaan yang dimulai dari menyusun RKAS (Rencana Kegiatan dan Anggaran Sekolah) hanya melibatkan kepala sekolah dan guru, dalam penggunaan dana BOS lebih besar untuk belanja barang dan jasa, dan pengawasan dana BOS yang hanya dilakukan oleh dinas pendidikan kabupaten dan kepala sekolah. Sedangkan dalam pelaporan dana BOS sudah cukup baik, hal ini dapat dilihat dari kemampuan SDN 1 Sukamulia dalam menyusun laporan dana BOS secara lengkap. Secara teoritis, penelitian ini dapat memberikan implikasi yang luas mengenai stewardship theory. Secara praktis, penelitian ini memberikan implikasi bagi pihak SD Negeri 1 Sukamulia agar lebih baik mengenai pengelolaan dana BOS.
Kata Kunci: Dana BOS, Pengelolaan, Sekolah Dasar
PENGARUH BEBAN PAJAK TANGGUHAN DAN LEVERAGE TERHADAP PERSISTENSI LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Istipani Cindy Alifah , Hasanuh Nanu
Published: June 2024

ABSTRACT
One of the company's goals is to earn a profit and the profit earned is expected to increase every year. The company strives to obtain quality profits, profits that increase every year. In estimating an increase in earnings in measuring earnings quality, one of the elements is earnings persistence. Earnings persistence is influenced by several factors, including deferred tax expense and leverage. The purpose of this study is to determine the effect of deferred tax expense and leverage on earnings persistence. The population for this research is the manufacturing sector companies in the consumer goods sector listed on the IDX in 2017-2020. The sample taken in this study used purposive sampling technique and the research sample obtained was 22 companies. The method used in this study is a quantitative method using multiple linear analysis techniques. The results showed that deferred tax expense had no significant effect on earnings persistence, and leverage had a negative and significant effect on earnings persistence.
Keywords : Deferred Tax Expense, Leverage, Earnings Persistence
 
ABSTRAK
Salah satu tujuan perusahaan merupakan memperoleh laba dan laba yang diperoleh diharapkan akan mengalami peningkatan setiap tahunnya. Perusahaan mengusahakan untuk memperoleh laba yang berkualitas, laba yang mengalami peningkatan setiap tahunnya. Dalam memperkirakan peningkatan suatu laba dalam mengukur kualitas laba, salah satu unsurnya ialah persistensi laba. Persistensi laba dipengaruhi beberapa faktor, di antaranya ialah beban pajak tangguhan dan leverage. Tujuan dari penelitian ini untuk mengetahui apa pengaruh beban pajak tangguhan dan leverage terhadap persistensi laba. Populasi untuk penelitian ini yakni perusahaan sektor manufaktur bidang barang konsumsi yang tercatat di BEI tahun 2017-2020. Sampel yang diambil pada penelitian ini menggunakan teknik purposive sampling dan didapatkan sampel penelitian berjumlah 22 perusahaan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan teknik analisis linear berganda. Hasil penelitian menunjukkan bahwa beban pajak tangguhan tidak berpengaruh signifikan terhadap persistensi laba, dan leverage berpengaruh negatif dan signifikan terhadap persistensi laba.
Kata Kunci : Beban Pajak Tangguhan, Leverage, Persistensi Laba
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT JAPFA COMFEED INDONESIA TBK (2019-2021)
Authors: Anggraeni Vivie Mustika , Suartini Sri
Published: June 2024

ABSTRACT This research was conducted on PT Japfa Comfeed Indonesia Tbk, which is one of the largest agri-food industries in Indonesia. The purpose of this study is to assess the financial performance of PT Japfa Comfeed Indonesia Tbk for the period 2019-2021. The research method used is descriptive quantitative and research instruments obtained from the annual financial statements. In measuring financial performance, liquidity ratio analysis is used which includes Quick Ratio, Cash Ratio, and Current Ratio, as well as profitability ratios which include NPM, ROA, and ROE. From the results of the review, it was found that the financial performance of the organization in 2019-2021 was categorized as tending to be unhealthy in terms of its liquidity ratio, only the current ratio in 2021 was categorized as quite healthy because the ratio was right at the industry average standard. Meanwhile, in terms of profitability ratios, it is also categorized as unhealthy because it is still far from the industry average standard, as a result it can be seen that the organization is still not ideal in creating profits.
Keywords: Financial Performance, Liquidity, Profitability
ABSTRAK Penelitian ini dilakukan terhadap perusahaan PT Japfa Comfeed Indonesia Tbk yang merupakan satu dari industri agri-food terbesar di Indonesia. Tujuan pada penelitian ini untuk menilai kinerja keuangan PT Japfa Comfeed Indonesia Tbk periode 2019-2021. Metode penelitian yang dipakai ialah deskriptif kuantitatif serta instrument penilitian yang diperoleh dari laporan keuangan tahunan. Dalam pengukuran kinerja keuangan dipergunakan analisis rasio likuiditas yang mencakup Quick Ratio, Cash Ratio,dan Current Ratio, juga rasio profitabilitas yang mencakup NPM, ROA, dan ROE. Dari hasil peninjauan tersebut didapatkan kinerja keuangan organisasi tersebut pada tahun 2019-2021 dikategorikan cenderung tidak sehat dari segi rasio likuiditasnya, hanya Current ratio tahun 2021 yang dikategorikan cukup sehat karena rasionya tepat pada standar rata-rata industri. Sedangkan dari segi rasio profitabilitas juga dikategorikan cenderung tidak sehat karena masih jauh dari standar rata-rata industri, akibatnya dapat terlihat bahwa organisasi masih belum ideal dalam menciptakan laba.
Kata kunci: Kinerja Keuangan, Likuiditas, Profitabilitas
PENGARUH CAR, LDR, DAN BOPO TERHADAP NPL PADA BANK YANG TERDAPAT DI BURSA EFEK INDONESIA
Authors: Asyadiah Nessa , Hasanuh Nanu
Published: June 2024

ABSTRACT
Credit is the most active and one of the biggest sources of pay for routin banks, so it requires more consideration for credit exercise when considering that each managing an account movement is confronted with different dengers. This thinks about points to look at the impact of CAR, LDR, and BOPO on Non-Performing Loans (NPL). The population of this think about is 43 banks on the IDX for the 2016-2021 period, based on purpose sampling, a sample of 6 banks was gotten. The analytical method used in this research is Multiple Linear Regression Analysis. Based on the test results, CAR and LDR have a negative and significant effect on NPL. Meanwhile, BOPO has a positive and significant effect on NPL.
Keyword: CAR, LDR, BOPO, and NPL.
 
ABSTRAK
Kredit merupakan salah satu sumber pembayaran yang paling aktif dan terbesar bagi bank rutin, sehingga memerlukan pertimbangan yang lebih dalam pelaksanaan kredit mengingat setiap pengelolaan perpindahan rekening dihadapkan pada denger yang berbeda. Hal ini perlu diperhatikan untuk melihat dampak CAR, LDR, dan BOPO terhadap Non Performing Loan (NPL). Populasi penelitian ini adalah 43 bank di BEI periode 2016-2021, berdasarkan purpose sampling diperoleh sampel sebanyak 6 bank. Metode analisis yang digunakan dalam penelitian ini adalah Analisis Regresi Linier Berganda. Berdasarkan hasil pengujian, CAR dan LDR berpengaruh negatif dan signifikan terhadap NPL. Sedangkan BOPO berpengaruh positif dan signifikan terhadap NPL.
Kata Kunci: CAR, LDR, BOPO dan NPL
PENGARUH PEMAHAMAN INFORMASI KEUANGAN, MINDSET ENTREPRENEUR, DAN PEMANFAATAN E-COMMERCE TERHADAP KINERJA UMKM KULINER DI KOTA PEKANBARU
Authors: Lianti Rona , Sari Dian Puji Puspita , Suriyanti Linda Hetri
Published: June 2024

ABSTRACT
This study aims to determine the effect of understanding financial information, entrepreneurial mindset, and the use of e-commerce on the performance of culinary MSMEs in Pekanbaru City. This research is a quantitative research with the sampling method using purposive sampling method. The samples used were 100 culinary MSME samples in Pekanbaru City. The data source used in this study is primary data in the form of a questionnaire. The data analysis method used is multiple linear regression using SPSS version 22. The results show that partially and simultaneously the variables of understanding financial information, entrepreneurial mindset, and the use of e-commerce have a significant effect on MSME performance.
 
Keywords: Understanding of Financial Information; Entrepreneurial Mindset; and Use of E-Commerce; MSME Performance
 
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman informasi keuangan, mindset entrepreneur, dan pemanfaatan e-commerce terhadap kinerja UMKM kuliner di Kota Pekanbaru. Penelitian ini merupakan penelitian kuantitatif dengan metode penarikan sampel menggunakan metode purposive sampling. Sampel yang digunakan adalah sebanyak 100 sampel UMKM kuliner di Kota Pekanbaru. Sumber data yang digunakan dalam penelitian ini adalah data primer berupa kuesioner. Metode analisis data yang digunakan adalah regresi linear berganda menggunakan SPSS versi 22. Hasil penelitian menunjukkan secara parsial dan simultan variabel pemahaman informasi keuangan, mindset entrepreneur, dan pemanfaatan e-commerce berpengaruh secara signifikan terhadap kinerja UMKM.
 
Kata Kunci : Pemahaman Informasi Keuangan; Mindset Entrepreneur; dan Pemanfaatan E-Commerce; Kinerja UMKM
Usability of the phenolic profile analysis method developed in RP-HPLC-PDA in natural products
Authors: Kara Yakup , Birinci Ceren
Published: June 2024

The predominant majority of bioactive compounds in natural products are polyphenols. Reverse Phase High Performance Liquid Chromatography (HPLC) is the most employed analytical method for determining the polyphenol profiles of natural products. Analyses are conducted based on methods validated according to the number and type of phenolic standards used. In this study, it was aimed to determine 26 phenolic compound standards with HPLC-fotodiot array (PDA) detector, which is preferred for the separation of secondary metabolites commonly found in natural products. The analysis was carried out utilizing a C18 column (250 mm x 4.6 mm, 5 μm; GL Sciences) with a gradient program. The HPLC method was developed, determining the limit of detection within the range of 0.019-0.072 μg/mL, and the limit of quantification within the range of 0.063-0.239 μg/mL. All calibration curves exhibited linear corelations with R² values exceeding 0.994 across the specified range. The developed method has been optimized and validated by assessing detection and quantification limits, accuracy, repeatability, and recovery data suitable for phenolic analysis. It has been concluded that the optimized method allows for the rapid and reliable evaluation of the phenolic content of natural products and their quantitative determination.
TAXATION SYSTEMS OF UKRAINE AND POLAND: COMMON AND DIFFERENT FEATURES
Authors: Medynska Tetyana , Noginova Natalia , Banakh Oleksandra , Bandrivskyi Oleg
Published: June 2024

The article provides a comprehensive study of the common and distinctive features of the taxation system in Ukraine and Poland, focusing on indirect taxes, namely: value added tax (VAT), excise tax, and customs duties. Peculiarities of taxation of the main direct taxes: personal income tax (PIT) and corporate income tax (CIT) have been studied. The purpose of the study is to determine the common and distinctive features of the construction of the tax systems of Ukraine and Poland, the functioning of the main budget-forming taxes, their rates, the conditions for applying tax benefits, as well as the possibility of implementing foreign experience in order to improve the domestic taxation system. The research methodology included a comparative analysis of legislative acts, statistical data and practical aspects of the functioning of the tax systems of Ukraine and Poland. The results of the study showed that although both countries apply similar types of indirect taxes, there are significant differences in rates and approaches to their administration. It was found that the VAT rate in Poland is 23%, while in Ukraine it is 20%, and a progressive scale of personal income taxation is applied at rates from 17% to 32%, in Ukraine there is a fixed rate of 18%, with respect to the tax on profit of enterprises, in Poland the standard rate is 19%, while in Ukraine it is 18%.
The authors of the article also found that the Polish tax system is more stable and predictable, which contributes to a better investment climate and economic growth. In Ukraine, tax legislation is characterized by frequent changes and complexity of administration, which creates additional challenges for business. The findings of the study emphasize the importance of reforming the tax system of Ukraine in order to increase its transparency, stability and efficiency. In particular, it is recommended to simplify tax administration procedures taking into account Poland experience and harmonize tax legislation to European standards.
La formación de aprendices con discapacidad en una institución de formación para el trabajo
Authors:   , Varón Morales Jackeline
Published: June 2024

El presente trabajo centra su atención en la formación de aprendices con discapacidad auditiva en el Servicio Nacional de Aprendizaje SENA, una entidad colombiana de formación para el trabajo, específicamente en el Centro de Comercio y Turismo, en la ciudad de Armenia, Quindío. Este proyecto destaca la importancia de la educación inclusiva en este tipo de instituciones, así como la necesidad imperativa de generar espacios académicos y de acercamiento entre la cultura de las personas normo-oyentes y los sordos, para crear un entramado social que construya lazos fuertes en la comunidad académica. También hace énfasis en la necesidad de superar barreras que se generan en el acceso a la educación de este tipo de población, de la misma forma, se busca analizar el impacto de este tipo de prácticas inclusivas en el ambiente formativo, académico y organizacional. Esta investigación se desarrolla por medio de un enfoque cualitativo-descriptivo. En su diseño metodológico se implementan entrevistas semiestructuradas como instrumento principal para la recolección de datos. Los participantes son diferentes actores que hacen parte de la comunidad educativa objeto de estudio. Se utiliza el método de análisis de contenido por categorías para interpretar la información y explorar desde diferentes dimensiones los resultados. Para concluir, esta investigación pretende entender las trayectorias y percepciones de la comunidad académica con relación a la educación inclusiva de personas sordas.
PENTINGKAH PEDAGOGIK DALAM PENDIDIKAN ARSITEKTUR: (METODE PEMBELAJARAN STUDIO PERANCANGAN ARSITEKTUR)
Authors: Rosyadi Rosyid , Maknun Johar
Published: June 2024

Seorang pendidik harus memiliki pemahaman tentang pembelajaran berbasis pedagogik. Pemahaman tentang pedagogik bertujuan agar mahasiswa di kemudian hari mampu memahami dan menjalani kehidupan dan kelak dapat menghidupi diri mereka sendiri, dapat hidup secara bermakna, dan dapat turut memuliakan kehidupan. Ketidak paha man para pengajar dan pendidik tentang makna perubahan mendasar dalam mengajar, mendidik dan memenej pembelajaran khususnya dalam kegiatan studio perancangan, membuat mereka tetap bersikukuh pada fraksi-fraksi pendidikan yang dibangun berdasarkan kaidah-kaidah lama, kaidah yang tidak pernah diperbarui berdasarkan tuntutan baru yang muncul dalam masyarakat. Agar mahasiswa memahami dan menguasai sejumlah pengetahuan yang penting dalam hidup, menguasai keterampilan dalam studio arsitektur, dan memahami nilai-nilai kehidupan, pertama diajarkan melalui pembelajaran pengetahuan metode eksplorasi arsitektur, yang kedua diajarkan melalui metode belajar mahasiswa aktif, dan yang ketiga diajarkan melalui pemahaman Metode Belajar Untuk Mahasiswa Arsitektur.
Multi-class Waste Classification Using Convolutional Neural Network
Authors: Rayhan Yanfahmi , Pratama Rifai Achmad
Published: June 2024

This study explores a method of waste classification using deep learning, specifically employing the Convolutional Neural Network (CNN). This research involves the creation of a unique dataset, a hybrid of publicly accessible data and a newly compiled collection of images across 13 waste classes: paper, glass, wood, metal, clothes, PCB e-waste, non-PCB e-waste, PET, HDPE, LDPE, PP, PVC, and PS. The development of the CNN model was approached in two ways: transfer learning and full learning. In the transfer learning approach, two pre-trained models, MobileNetV2 and DenseNet121, were utilized. While in the full learning approach, the architecture is constructed using the sequential method. The experimental results indicated that the DenseNet121 transfer learning model outperformed others, achieving an impressive accuracy of 95.2% and an average F-1 score of 0.95 on test data. This was closely followed by the MobileNetV2 transfer learning model, which attained an accuracy of 92% and an average F-1 score of 0.92. In comparison, the full learning model reached an accuracy of 65% and an average F-1 score of 0.65. Generally, transfer learning models yielded more optimal results than those full learning model. This efficiency can be attributed to the pre-existing knowledge in the transfer learning models, which eliminates the need to learn input patterns from the ground up. However, it's important to note that the dataset size of 4586 images across 13 classes may not be sufficient for developing a robust machine learning model from scratch.
A study of acoustic focusing based on the taboo genetic algorithm
Authors: Gong Shulei , Zhao Jinyu , Yang Mengchun , Liu Zihao , Liu Yuan , Li Yongchang
Published: June 2024

Acoustic metasurfaces have shown great promise for applications in many acoustic wave modulation fields, while the use of intelligent optimization algorithms has facilitated the design of acoustic metasurfaces. In this paper, we utilize the stop band properties of phononic crystals to design a metasurface that can achieve both transmission focusing and reflection focusing, as well as a metasurface that utilizes acoustic focusing to filter the incident acoustic wave. In order to achieve the best effect, this paper uses the taboo genetic algorithm to optimize the arrangement order of the structural units controlling different focuses in the acoustic metasurface, and the optimization achieves a good focusing effect, which expands the design of acoustic metasurfaces as well as the application scenarios of acoustic focusing.
An experimental feasibility study of a 4π gamma-ray imager using detector response patterns
Authors: Kitayama Yoshiharu , Nogami Mitsuhiro , Hitomi Keitaro
Published: June 2024

We constructed a gamma-ray imager that estimates the distribution of gamma-ray sources based on the response patterns of multiple gamma-ray detectors randomly positioned in three-dimensional space. The Coded Cube Camera for Gamma-ray (C3G), comprising eight Gd3Al2Ga3O12 (Ce) scintillator and eighteen lead cubes is housed in a cubical casing with an 86 mm edge length and weighs approximately 600 g. The results of the 4π imaging experiment confirmed the feasibility of imaging a 10 MBq 137Cs source 3 m away for a 10 min measurement. C3G operates with only eight channels, instead of the hundreds needed by a typical imager. This setup allows for a simplified circuit and reconstruction algorithm, resulting in a cost-effective and reliable system. With its compact and lightweight design and 4π field of view, this technology is expected to find extensive applications in astronomy, medicine, nuclear security, and decommissioning projects.
Il papiro di Vicenza (P.Vic.)
Authors: De Robertis Teresa , Ghignoli Antonella , Zamponi Stefano
Published: June 2024

Included in this volume is the edition of an unknown Latin papyrus that was rediscovered around twenty years ago in the collections of the Museo Civico of the Palazzo Chiericati of Vicenza. Dating to the sixth century AD and in all likelihood coming from Sicily, the fragment preserves part of a larger text that was organized in the form of a list reporting various kinds of documentary material. Given the presence of terms and phenomena hitherto not attested in the late antique West in any direct tradition, it constitutes a written testimony of extraordinary importance. The edition is accompanied by comments and studies of a palaeographical and textual nature that aim at clarifying the date, provenance, and nature of the papyrus as well proposing an interpretation of it as a historical source.
Reliability Evaluation for Mercury Stable Isotope Ratio Measurement by MC-ICP/MS
Authors: Choi Seoyeong , Park Jaeseon , Kim Myungjin , Kim Minseob , Kim Jeeyoung , Choi Jongwoo
Published: June 2024

This study assessed the reliability of Mercury (Hg) stable isotope ratio measurements using MC-ICP/MS hyphenated with three different systems: wet plasma, dry plasma, and a cold vapor generator (CVG). Precision measurements using wet plasma improved with concentration, showing a range of 0.4 - 10.0% at 100 µg/L, with corresponding accuracy from 0.0 – 0.4%. By contrast, dry plasma demonstrated precision between 0.02 - 2.2% at 10 µg/L for 202/198Hg, with accuracy ranging from 1.2 - 1.4%. The CVG system, however, displayed significantly enhanced accuracy, from 0.2% for 199/198Hg to 0.9% for 204/198Hg at 0.1 µg/L. The study also incorporated a mass bias correction using a thallium (NIST 997 standard) internal spike, emphasizing the importance of maintaining a total Hg beam above 0.5 V to ensure measurement precision and accuracy. The findings suggest that the CVG method is most suitable for environmental samples with trace Hg concentrations, while both dry and wet plasma systems can serve effectively at higher concentrations (≥ 100 µg/L), given their analytical convenience and performance.
Source Assessment of PM-2.5 in Yeongam and Hampyeong
Authors: Yoo Hwi-Sun , Moon Hee , Lee Bo-Ram , Choi Hee-Jin , Noh Hyeong-Seok , Kim Ji-Yoon , Ju Seo-Ryeong , Lee Duk-An
Published: June 2024

The Daebul National Industrial Complex in Yeongam emits less VOC, SOX, and NOx precursors of PM2.5 than Gwangyang Bay. However, Yeongam had the highest PM-2.5 concentrations, at 21 µg/m3, in Jeollanam-do as of 2021. Therefore, evaluating source contributions is necessary. In this study, component analysis was performed for Hampyeong and Yeongam. Based on the results, pollution sources were analyzed using the PMF, CPF, and CWT models. The average PM-2.5 concentration was found to be similar in both regions. In addition, the modeling results revealed that PM-2.5 concentrations in both regions were largely influenced by factors originating from foreign countries. Specifically, the concentrations were presumably largely due to foreign sources, and in the case of Yeongam, secondary nitrates generated domestically also had an influence. Yeongam is a domestic source and was found to be mainly influenced by industrial activities; therefore, it is necessary to manage its emission sources. Because Hampyeong is largely influenced by biological combustion and traffic emissions, managing crop burning and traffic in this town is crucial.
Seni Prasi Dalam Kajian Antopologi Dan Sosiologi
Authors: Lodra I Nyoman
Published: June 2024

Pracy Art is a kind of painting using leaf lontar media which is painted with the sharp iron, the formercharcoal mixed with coconut oil slightlyy on its surface. Themes are revealed; Mahabrata, Ramayana, Sotasoma,Tantri, and other folklore. The existence of the palm leaf is important in the life of the people of Geriya, Talibeng,Sidemen, Karangasem. Because the art is part of the civilization of Ancient Bali. To understand more deeply aboutthis art of pracy it is necessary to approach with anthropology and Sociology. Both fields of science are related to humanlife in the activity of art. This Study the focuses on the discussion in "literature", collectors, and community observers ofpracy art. The purpose of the research is to know the existence of art pracy in the life of Geriya, Taliban, Karangasemsociety. The benefit of research is to know existence of pracy art at Bali ancient, and in global era. The research methoduses qualitative discriminative, ethnographic approach, data retrieval with observation, interview, and documentation.To solve the problem in the art of pracy use some big theories; ethnographic theory, social exchange, diffusion theory andother small theories. The Findings show that Pracy Art in the life of Geriya Taliban, Karangasem is as arepresentation of beliefs, beliefs and teachings of Hinduism.
PRINSIP-PRINSIP BAHASA RUPA
Authors: Tabrani Primadi
Published: June 2024

The concept of Fine Language is the result of the creation of a long research, originally in the form of a researchreport on the science of Fine Language which later developed into dissertation research as much and as thick as 'onecoffin' (58x33x37cm). This Fine Language is a way of 'reading' pictures, from various images, pictures of children,prehistoric cave pictures, wayang beber pictures, then to symbolic images, decorative images and shadow images fromshadow puppets (wayang kulit). Also included are temple relief images and modern drawings, animated images, filmsand pictures produced by other digital technologies, such as ad images. The word language is different from the imagelanguage. In the image language, we can already describe the shape of the drawn. In the word language, use the word torepresent an object that is drawn. Often experience miscommunication because with various words (from different regions/tribes/countries) to describe an object. In the language of the image there are wimbas, in the wimba there is thecontent of wimba and way of wimba. The content of the wimba is a picture contained in the wimba, and the way thewimba is how the wimba is drawn and can be told. Through the 'science' is the original image that is beginning to beunderstood and retold as teaching materials or materials of scientific art for future studies, about the image of traditionsand modern drawings.
REPRESENTASI BUDAYA DALAM IKLAN
Authors: Handayani Dian
Published: June 2024

The purpose of this research is to understand the culture representation and the meaning ofBetawi dance and roller skate's version of Marjan advertising. This research used some theories,they are:Mass Communication, Advertising, Cultural Imagery, Semiotics, Culture Study, Semiologyby Roland Barthes. This research was analysed by Roland Barthles as denotation and connotationmeaning. This research showed that Marjan advertisement represented two cultures, they aretraditional culture through mask dance and modern culture trough roller skate's show. Thisadvertisement was successful to represent Betawi and modern culture through the show ofOndel-ondel who played the roller skates.
NILAI ESTETIS BATIK GARUT PEGUNUNGAN DAN PESISIR
Authors: Adriati Ira
Published: June 2024

Batik is a result of a tradition of ownership owned by various regions in Indonesia. One ofthe areas in West Java is known as Batik Priangan, including the region of Garut. Each regionin Priangan has a batik that is batik with unique motifs and coloring in each region. In this paper,it describes the aesthetic value of batik Garut in the mountainous areas with the coastal areas.This research uses historical approach, the value of tradition-oriented, and in cultural acculturation.Based on the analysis, it can be known that the waters can be different from the visualizationof batik motifs in the mountainous regions, which tend to be classic motifs, typical of the latenight and the coast of the region. The other difference appears from the ability of the craftsmen,the craftsmen in the mountainous regions show more detailed and smooth skills, while on thecoast there is no detail.