bluuebunny/crossref_metadata_2025 huggingface dataset:
К ВОПРОСУ ОПРЕДЕЛЕНИЯ ОПТИМАЛЬНЫХ ПОКАЗАТЕЛЕЙ НАДЕЖНОСТИ ВАГОНОВ ПРИ ПРОЕКТИРОВАНИИ
Authors: Мусаев Жанат , Ахметова Патам , Битилеуова Зухра , Ивановцева Наталья , Касымова Акмаржан
Published: February 2025

В статье изучается постановки задач, входящих в алгоритм автоматизированного формирования технических требований для разработки технического задания на проектирование единиц подвижного состава. В исследовании рассматриваются задачи, связанные с выбором комплексного показателя надежности вагонов, зависящего от материальных затрат, и поиском связи этого показателя с издержками на изготовление и эксплуатацию грузового вагона. Основные задачи включают в себя оптимизацию показателя надежности, оценку влияния различных факторов на этот показатель, разработку таблиц оптимальных значений, и установление связи с коэффициентами технического использования (Кти )и готовности (Кг). Метод, предложенный в исследовании, предоставляет аналитический способ определения коэффициентов Кг и Кти на различных этапах проектирования и эксплуатации вагонов. В статье подчеркивается важность использования численных методов, реализуемых на ЭВМ, для решения подобных задач, учитывая их сложность и объем вычислений.
КОМПЬЮТЕРЛІК МОДЕЛЬДЕУДІ ҚОЛДАНА ОТЫРЫП ПАРАБОЛАЛЫҚ ТИПТЕГІ ТЕҢДЕУДІ ЗЕРТТЕУ ЖӘНЕ НӘТИЖЕЛЕРДІ УАҚЫТ БОЙЫНША ВИЗУАЛИЗАЦИЯЛАУ
Authors: Ауелбеков Омирлан , Есентаев Кайрат , Маметжанова Назгуль
Published: February 2025

Бұл зерттеу компьютерлік модельдеуді қолдана отырып, бастапқы және шеткі шарттарды ескере отырып, параболалық типтегі теңдеуді талдауға арналған. Біз берілген теңдеу үшін уақыт бойынша нәтижелерді модельдеу және визуализациялау әдістемесін ұсынамыз. Осы мақсатқа жету үшін біз сандық әдістер мен заманауи компьютерлік графика құралдарын қолданамыз. Біздің жұмысымыз математикалық модельдерді зерттеуде компьютерлік модельдеудің қолданылуын және оның параболалық типтегі теңдеулерді талдаудағы тиімділігін көрсетеді. Алынған нәтижелер практикалық есептерді шешу үшін физика, химия, биология және инженерлік ғылымдар сияқты әртүрлі салаларда қолданылуы мүмкін.
ИССЛЕДОВАНИЕ МОЩНОСТИ ТРАНСПОРТНО-ЛОГИСТИЧЕСКИХ СТРУКТУР ПРИ НАЛИЧИИ ТЕХНИЧЕСКИХ ОГРАНИЧЕНИЙ
Authors: Мусалиева Роза , Юн Чэнь , Карсыбаев Ержан , Киселёва Ольга , Сейдеметова Жанерке
Published: February 2025

В данной статье представлены методические принципы выбора оптимального варианта развития транспортно-логистической структуры. Рассмотрены четыре категории методов для исследования мощности транспортно-логистического объекта, представлены результаты сравнительного анализа методов с выделением преимуществ и недостатков их применения при наличии инфраструктурных ограничений. Инфраструктурные ограничения выражаются в недостатке пропускных и перерабатывающих способностей отдельных элементов в общей транспортно-логистической структуре, в наличие «узких» мест, препятствующих доступу на инфраструктурные объекты. На примере железнодорожной станции, обслуживающей два направления и три терминала, представлены результаты аналитических расчетов, которыми установлено наличие лимитирующих элементов в инфраструктуре станции, ограничивающих дальнейший рост размеров движения и переработки поездов.  В целях предотвращения истощения мощности железнодорожной станции требуется разрабатывать ряд технических мероприятий по снятию инфраструктурных ограничений. В статье обосновано применение комбинированного подхода к анализу и оценке работы объекта, который базируется на аналитических методах и методах имитационного моделирования.
IP АТС ASTERISK ҚОЛДАНУ НЕГІЗІНДЕ IP ЖЕЛІЛІГІНІҢ ҚАУІПСІЗДІГІН АРТТЫРУ ӘДІСТЕРІН ЗЕРТТЕУ
Authors: Абишева Толганай , Байкенов Алимжан , Хизирова Мухаббат , Үмітхан Айжан
Published: February 2025

Бұлынғыр логиканы Asterisk кеңейтілген конфигурациясымен біріктірудің кешенді әдісі IP желілері мен IP телефониясының қауіпсіздігі мен икемділігін айтарлықтай жақсарта алады. Бұлынғыр логиканы қолдану жүйеге өзгеретін қауіп жағдайларына динамикалық бейімделуге мүмкіндік береді, осылайша IP желісін қорғаудың жалпы тиімділігі мен сенімділігін арттырады. Бұл мақала IP желісінің қауіпсіздігін қамтамасыз етудің кешенді әдісін қарастырады. Жұмыстың мақсаты-IP желілерінің қауіпсіздігін арттыру әдістерін зерттеу, IP желілеріндегі киберқауіптерді анықтау мен алдын алуды жақсарту үшін бұлыңғыр логика жүйесін модельдеу және Asterisk конфигурацияларын орындауға негізделінген. Asterisk параметрлерін конфигурациялау жұмыстың маңызды бөлігін құрайды. Бұл параметрлерді егжей-тегжейлі зерттеу және оңтайландыру жүйенің қауіпсіздігі мен тұрақтылығының жоғары деңгейін қамтамасыз етеді. Параметрлерге кіруді басқару, дауыстық трафикті шифрлау, белсенділікті бақылау және желінің қауіпсіздігіне әсер ететін басқа опциялар кіреді. Зерттеулер IP-желілердегі қауіпсіздікті қамтамасыз етудің өзектілігін талдауға және тиісті әдістерді зерттеуге арналған.
Telaah Pelajaran dari Mukjizat Nabi Isa Dalam Surat Maryam Ayat 26-36
Authors: Hidayat Taufik , Masyrury Farhan
Published: February 2025

The stories or tales contained in the Qur'an are stories that are studied as knowledge so that you can learn from each story, then gain knowledge for mankind and so that you can increase your understanding of every historical event. So the story in the Qu’ran becomes one of the other mediations to provide guidance. The aim of this research is to reveal the interpretation of Al-Mishbah in the story of Maryam and Isa contained in Surah Maryam verses 26-36. This type of research is library research. Data collection uses library research methods (library study) and documentation and then analyzed descriptively. The results of this research show that: 1) By knowing in general the miracles of the Prophet Isa contained in the Al-Qur'an. 2) examine the lessons from the story of Maryam and the Prophet Isa in Surah Maryam verses 26-36. 3) As well as analyzing and studying lessons from Surah Maryam verses 26-36 in Tafsir Al-Mishbah.
Kinerja Kepala Sekolah Dalam Meningkatkan Mutu Tenaga Pendidik
Authors: Palupi Retno
Published: February 2025

The School Principal is the highest leader in a school education institution that has the main duties as managerial, entrepreneurship development, supervision to teaching staff and education staff based on the Minister of Education and Culture Regulation of the Republic of Indonesia Number 6 Year 2018. Workload given to the Principal aims to develop schools and improve the quality of schools based on national education standards. This study aims to determine, describe and analyze the performance of School Principals in improving the quality of Educators in SMP Negeri 1 Pangkalan Lampam, Ogan Komering Ilir Regency, and to know and describe the efforts and factors that affect theperformance of School Principals in improving the quality of Educators at SMP Negeri 1 Pangkalan Lampam Ogan Komering Ilir Regenc. This is a descriptive qualitative research which is located in SMP Negeri 1 Pangkalan Lampam, Ogan Komering Ilir Regency, using data collection techniques of observation, interviews, and documentation. The results showed that. School Principals have made efforts to improve the quality of Educators through empowerment activities and school programs such as supervision, MGMP, self-evaluation (EDS), In-house training (IHT) and entrepreneurial activities intended for Educators and students. This study has a contribution to becoming an example for other school principals in improving the quality of teaching staff.
The Relationship between Professional Development and Job Satisfaction among Secondary School Teachers
Authors: Vandana Srivastava, Satyendra Gupta
Published: February 2025

This study examines the connection between secondary school teachers' work satisfaction and possibilities for professional growth. Professional development serves as a cornerstone for enhancing teachers' skills, knowledge, and instructional effectiveness, while also fostering career growth and a sense of professional accomplishment. Given the pivotal role of teachers in the education system, understanding factors that influence their job satisfaction is crucial for improving teacher retention and overall educational outcomes. Using a mixed-methods approach, this research combines survey data and qualitative interviews to explore how access to and participation in professional development programs impact teachers' job satisfaction. Key areas of focus include the relevance, accessibility, and quality of professional development initiatives, as well as the challenges teachers face in engaging with such programs. The findings reveal a positive correlation between professional development and job satisfaction, with teachers who have access to meaningful and supportive opportunities reporting higher levels of satisfaction. However, the study also highlights barriers such as inadequate resources, time constraints, and limited administrative encouragement, which can diminish the effectiveness of professional development efforts. This research underscores the importance of investing in well-structured professional development initiatives to enhance teacher satisfaction, motivation, and retention. By addressing identified challenges, educational policymakers and school leaders can create environments that support teacher growth and improve overall school performance.
Responding to Rudeness and Gender: The Case of the Contestants of MasterChef US
Authors: Almohaimeed Lana S
Published: February 2025

Reactions to (non)verbal actions in conversations are expected. This study thus aimed to examine how male and female contestants responded to rudeness in an entertainment discourse. That is, it scrutinized how the contestants reacted to what it seemed like rudeness in a famous reality TV show, namely, MasterChef US (seasons 10 and 12). To this end, a mixed-methods approach was adopted. Moreover, Beebe and Waring’s (2005) coding scheme of responding to rudeness was used. Qualitative data were gathered through observation and note-taking technique, while quantitative data were computed via MAXQDA24. These included percentages and frequencies of strategies used in responding to rudeness. The results thus revealed that the female contestants mostly acquiesced. They also had no incidents of aggressing strategies and a single case of persisting strategies. On the other hand, the male contestants were relatively more aggressive as well as persistent, albeit they frequently acquiesced to rudeness as well. This current investigation may have valuable implications for studies in the media, as well as for those interested in SLA as cooperating reality TV shows may help in improving the pragmatic competence of second language learners.
Skeptical Baconianism: David Hume, Scientific Christianity, and the Controversy Surrounding Miracles
Authors: Morales Alexander W.
Published: February 2025

This article shows how David Hume’s notable essay “Of Miracles” responds to the exigency of scientific Christianity by articulating a rationale for divorcing the concerns of English empiricism and Protestantism while also attempting to liberate secular inquiry from religious interference. What it calls skeptical Baconianism denotes how Hume altered Francis Bacon’s cultural grammar to reveal the epistemological incommensurability between science and religion and appeal to the strong anti-Catholic and proscientific sentiments of British culture by way of equivocation. In so doing, it shows how Hume attacks the epistemological foundations of scientific Christianity while also exploiting the theological prejudices of English Protestants in the eighteenth century.
Signatures of heuristic-based directed exploration in two-step sequential decision task behaviour
Authors: Brands Angela Mariele , Mathar David , Peters Jan
Published: February 2025

Processes formalized in classic Reinforcement Learning (RL) theory, such as model-based (MB) control and exploration strategies have proven fertile in cognitive and computational neuroscience, as well as computational psychiatry. Dysregulations in MB control and exploration and their neurocomputational underpinnings play a key role across several psychiatric disorders. Yet, computational accounts mostly study these processes in isolation. The current study extended standard hybrid models of a widely-used sequential RL-task (two-step task; TST) employed to measure MB control. We implemented and compared different computational model extensions for this task to quantify potential exploration mechanisms. In two independent data sets spanning two different variants of the task, an extension of a classical hybrid RL model with a heuristic-based exploration mechanism provided the best fit, and revealed a robust positive effect of directed exploration on choice probabilities in stage one of the task. Posterior predictive checks further showed that the extended model reproduced choice patterns present in both data sets. Results are discussed with respect to implications for computational psychiatry and the search for neurocognitive endophenotypes.
Harnessing Technology for Transparency: Analyzing Government Projects and ICT in Uttar Pradesh
Authors: Kaushal Abhilash , Kumar Harish
Published: February 2025

Information and Communication Technology (ICT) integration has emerged as a crucial catalyst in transforming governance structures globally, enabling governments to enhance service delivery, transparency, and accountability. This study explores the role of ICT in achieving good governance through the lens of government projects in Uttar Pradesh, India. By examining key e-governance initiatives, such as the e-District Project, Public Distribution System (PDS) digitisation, and SamagraShiksha Abhiyan, the study evaluates the effectiveness of ICT in promoting inclusivity, reducing corruption, and improving citizen engagement. A mixed-method approach was adopted, combining quantitative data from government reports and qualitative insights from interviews with policymakers, administrators, and beneficiaries. Findings reveal that while ICT has significantly enhanced governance efficiency and accessibility, challenges remain in digital literacy, infrastructure, and stakeholder collaboration. The study also highlights the potential of ICT to bridge gaps in urban-rural governance disparity, emphasizing the need for policy reforms to maximize its impact. This research contributes to the discourse on e-governance by offering a comprehensive understanding of ICT’s role in public service delivery and providing actionable recommendations for enhancing governance outcomes in Uttar Pradesh.
Religious Moderation and Student Harmony: A Phenomenological Study of Duha Prayer Practices in Indonesian Overseas Schools
Authors: Rohayati Sri , Hafni Nur Laili Dina , Khoiri Akhmad , Majid Ikhwanuddin Abdul
Published: February 2025

Religious moderation needs to be instilled from an early age, not only through formal education, but also through daily practices. One example is the duha prayer in congregation, which as a sunnah practice requires tolerance from those of other religions. The practice is implemented in the Sanggar Bimbingan Gombak Utara in Malaysia, so this research aims to analyze the implementation with the focus of the study on efforts to build harmony, and the obstacles faced. This research uses a qualitative approach based on phenomenology, with data collected through interviews, observations, and documentation studies. Data analysis used the miles and huberman technique. The results reveal that the efforts made to build harmony include the implementation of an inclusive approach, integration of religious moderation in the curriculum, and parental involvement. The obstacles faced include a non-complex understanding of religious moderation and socio-cultural resistance. In the practice of duha prayer, students are accustomed to respecting differences in religious teachings, respecting time, and maintaining good friendships. The results of this study support Vygotsky's social constructivism theory, which emphasizes the role of social interaction in building shared understanding and values.
Sosialisasi Anti Perundungan dan Anti Kekerasan Seksual di SMP dan SMA Purwareja Klampok, Kabupaten Banjarnegara
Authors: Suwarni Titi , Krisnanda Isro Wahyu , Wibowo Nur Hidayat Mashuri
Published: February 2025

Berbicara terkait bullying atau perundungan dan kekerasan seksual bagi pelajar harus menjadi prioritas bagi semua pihak. Saat ini perundungan dan kekerasan seksual sedang menjadi perbincangan yang hangat di dunia pendidikan. Adanya kasus perundungan dan kekerasan seksual yang terjadi di sekolah membuat kita sangat prihatin, tentunya ini harus menjadi perhatian yang besar bagi semua pihak, bagaimana kita mengetahui penyebabnya kemudian mencari solusi yang terbaik agar tidak terjadi lagi kasus perundungan dan kekerasan seksual pada pelajar. Kekerasan seksual merujuk pada tindakan yang melibatkan paksaan pelecehan seksual terhadap seseorang. Perundungan, atau sering disebut bullying, adalah tindakan agresif dan berulang yang dilakukan oleh satu individu atau sekelompok individu terhadap orang lain, dengan tujuan untuk menyakiti dan merendahkan, atau mengintimidasi korban. Kekerasan seksual dan perundungan sering terjadi dilingkungan sekolah. Anak anak dan remaja rentan menjadi korban dan pelaku tindakan ini. Kekerasan seksual dan perundungan di Sekolah memiliki dampak serius pada korban. Mereka dapat mengalami trauma psikologis, gangguan kecemasan, depresi, penurunan prestasi akademik, bahkan berisiko tinggi untuk bunuh diri. Pencegahan kekerasan seksual dan perundungan di sekolah melibatkan kerja sama semua pihak sekolah yaitu antara siswa, guru, orang tua, staff sekolah, dan komunitas yang ada di sekolah. Pencegahan kekerasan seksual dan perundungan di sekolah adalah tanggung jawab bersama untuk melindungi anak anak dan remaja dari bahaya fisik dan psikologis. Dengan pendidikan yang tepat, dukungan sosial, dan tindakan proaktif, kita dapat menciptakan lingkungan sekolah yang aman, inklusif, dan mendukung bagi semua peserta didik. Serta diharapkan mampu meningkatkan semangat belajar dan meningkatkan presestasi peserta didik
Pelatihan Remaja Bola Voli di Desa Karanggayam Kecamatan Karanggayam Kabupaten Kebumen
Authors: Soleha Sekar Nun
Published: February 2025

Kegiatan pengabdian masyarakat ini bertujuan untuk melaksanakan salah satu Tridharma Perguruan Tinggi, dan membantu masyarakat dalam pembinaan dan pemberdayaan potensi remaja Desa dalam kegiatan olahraga bola voli yang ada di Desa Karanggayam Kecamatan Karanggayam Kebumen. Permasalahan utama yang dihadapi oleh pelatih adalah, dalam melakukan kegiatan bola voli belum memiliki kompetensinya sesuai dengan ilmu kepelatihan bola voli. belum memiliki kemampuan dalam menyusun program latihan bola voli yang baik. Pengetahuan akan peraturan permainan bola voli masih kurang baik. Serta minimnya fasiltas latihan yang ada dalam menunjang proses latihan yang baik, dan sarana pendukungnya. luaran dalam kegiatan ini adalah Pelatih telah mampu membuat program latihan yang baik dan benar sesuai dengan kaidah ilmu kepelatihan. Tersedianya sarana latihan bola voli yang standard sesuai dengan ketentuan . Remaja yang terlibat dalam kegiatan olahraga semakin banyak. Metode yang digunakan untuk mencapai tujuan dari kegiatan ini adalah 1). Focus Group discussion, 2). Coaching clinic penyusunan program latihan dan perwasitan bagi pelatih bola voli, 3) Pendampingan latihan dan bola voli.
Silereng: Sistik Ikan Lele Goreng Sebagai Alternatif Olahan Pangan Berbahan Dasar Ikan Lele di Desa Sumberadi, Kebumen, Jawa Tengah
Authors: Chalisty Vian Dwi , Isnaeni Laelatul , Isnaeni Faul , Hidayat Syarif , Nurrochim Alvin , Mamluatunnajah Ngafifah , Kholifah Nur , Alqoroni Moh Uwais , Nurdiana Yuli , Rifa’i Muhammad Mahmud , Nazila Rokhmatun
Published: February 2025

Sumberadi Village is one of the villages in Kebumen District, Kebumen Regency, Central Java Province. Sumberadi Village has several facilities managed by the village government, including catfish farming using the biofloc method. The biofloc method has advantages, including reducing water usage during cultivation, reducing water waste, and increasing catfish productivity. Catfish is a type of freshwater fish that is easy to cultivate and high in nutritional content. Catfish contain high protein and are rich in omega-3 fatty acids, vitamins, and minerals for children's growth and development. Catfish cultivation in Sumberadi Village usually results in the harvest being sold live or raw. Direct sales in live or raw conditions require that the catfish are sold out because they are not fresh if stored for a long time. If the sale of catfish is made into processed products, it can increase the selling price and become a superior product of Sumberadi Village. In addition, the Sumberadi Village community can also be more productive and increase entrepreneurial spirit and income by making processed catfish products. The purpose of implementing community service in Sumberadi Village is to increase community knowledge related to the potential and benefits of catfish for health and child development and increase community skills in processing catfish into fried catfish sistik. This community service activity was carried out in several stages, namely, surveys and location observations to approach village officials and the community, socialization with the village community, and the implementation of making fried catfish sistik. Based on the community service activities that have been carried out, it can be concluded that participants' knowledge and skills in making fried catfish sistik products have increased; participants can accept fried catfish cystic products produced as consumers in terms of taste, shape, and packaging
Solar Thermal Technologies for Biofuel Production: Recent Advances and Future Prospectus
Authors: Sharma Amit
Published: February 2025

Review
Solar Thermal Technologies for Biofuel Production: Recent Advances and Future Prospectus

Amit Kumar Sharma 1,2

1 Department of Chemistry, Applied Sciences Cluster, School of Advance Engineering, University of Petroleum and Energy Studies (UPES) University, Dehradun 24806, India; amitsharma@ddn.upes.ac.in or amit.orgchemistry@gmail.com
2 Centre for Alternate Energy Research, R & D University of Petroleum and Energy Studies (UPES) University, Dehradun 24806, India

Received: 13 August 2024; Revised: 3 November 2024; Accepted: 7 November 2024; Published: 11 February 2025

Abstract: Solar thermal biomass conversion technologies are gaining significant interest due to their cost-effectiveness and eco-friendly nature. In these systems, solar thermal heating replaces the traditional electrical heating source as the reactor, as used in conventional thermal technologies. This approach generates higher-calorific-value products with reduced CO2 emissions compared to standard thermal methods, effectively capturing intermittent solar energy and storing it in the form of solar fuels. This review discussess the integration of solar energy with conventional bioenergy production methods through thermal processes, including torrefaction, pyrolysis, gasification, and hydrothermal liquefaction. Recent advancements have highlighted the effective use of solar collectors, including Scheffler dishes, heliostats, and Fresnel lenses, in solar thermal bioconversion applications. Therefore, we comprehensively describe the advances in solar thermal biomass conversion technologies. The design and operational parameters for efficient solar thermal technologies are also discussed. Furthermore, the challenges and future prospectus of these technologies has are summarized. In conclusion, this review shows that the production of biofuels from various carboneous biomasses through solar thermal technologies represents a sustainable option for various energy applications.
ANÁLISE DA ACESSIBILIDADE NA PRIMEIRA EDIÇÃO DO FESTIVAL DE MÚSICA THE TOWN
Authors: Camargo Nicolas Lemos de , Soares Carlos Alberto Lidizia , Duarte Donária Coelho
Published: February 2025

A presente pesquisa analisa, por meio de diários de campo e observação participante sistemática, as principais barreiras encontradas pelas pessoas com deficiência nos espaços desenvolvidos para a realização da primeira edição do Festival de Música The Town. Este estudo está diretamente relacionado ao envolvimento do autor como supervisor da equipe de apoio do evento às pessoas com deficiência. As informações coletadas abrangeram aspectos ligados à acessibilidade arquitetônica, comunicacional, metodológica, instrumental e atitudinal. Alguns relatos publicados em jornais foram utilizados para comparar com os dados obtidos. Além disso, foram registradas imagens para ilustrar melhor os serviços disponibilizados pelos organizadores do festival. Os dados sugerem que, embora diversos serviços e estruturas tenham sido elaborados para atender o público em questão, desafios como a capacidade de lotação das plataformas elevadas ainda persistem.
Evaluation of the Implementation of Occupational Safety and Health Management Systems in Building Construction Projects in the Public Works, Spatial Planning and Land Affairs Agency of Kepulauan Riau Province
Authors: Kurniawan Nuzul Kurniawan , Ngaliman Ngaliman  , Ana Faizah
Published: February 2025

Work accidents in every construction project are increasing in government projects, so an evaluation of the implementation of the Occupational Safety and Health Management System (SMK3) is needed in companies, particularly those with a construction service budget of less than 15 billion, which are categorised as small companies so that these companies are often ignored in the evaluation of the implementation of the occupational safety and health management system. In addition, each company must provide a conceptual design of the construction safety management system to guide the company when winning the tender. The many challenges and obstacles in the Construction Safety Management System (SMKK) cannot be separated from companies' lack of understanding and desire to implement the occupational safety and health management system, which is the output in every implementation of construction project work. Therefore, it is necessary to evaluate the company by referring to the construction safety management system design and the results of the occupational safety and health management system implementation that the company has carried out.
On the other hand, only a few studies have evaluated using the CIPP method in assessing occupational safety and health management systems based on context, input, process, and product (CIPP). The research method used is a descriptive research design that uses observation, interviews, and structured questionnaires through purposive sampling to take research samples so researchers can better organise research subjects. In addition, the study uses a combination of qualitative research methods equipped with quantitative data to obtain more comprehensive data from the evaluation research on implementing the occupational safety and health management system in companies. Based on the results of the study that were able to be identified by researchers, the problems of companies and workers occurred more due to the lack of commitment to Occupational Health and Safety (K3) and the implementation of the occupational health and safety work culture in construction projects, both commitment from the company and commitment from workers to the occupational health and safety, which will have an impact on the implementation of occupational health and safety in work culture.
The Impact of Accounting Disclosure of Social Responsibility Practices in Protecting the Company’s Reputation During and After the Covid-19 Pandemic: An Applied Study
Authors: Basim Rashid Ali  , Alaa Awad Kazim  , Maram Fayez Mohammed
Published: February 2025

The research aimed to identify the impact of accounting disclosure of social responsibility practices in its various dimensions in protecting the company's reputation during the Covid-19 pandemic. In order to achieve this, the researchers relied on the descriptive approach to frame the theoretical aspect and the analytical approach to complete the practical aspect by collecting data through a questionnaire prepared by the researchers. After collecting the data, it was analyzed using the statistical program (SPSS) for social sciences. Based on the theoretical and practical studies, the researchers reached some conclusions, including: Its importance stems from the fact that it is considered one of the ethical obligations in the first place, and thus it reflects the true social and human orientations of the owners, in one way or another, the true orientations of the owners socially and humanely. There is also a statistically significant moral correlation between accounting disclosure of social responsibility practices and the company's reputation. The research came out with a set of recommendations, the most important of which is that companies must develop clear and binding policies that reflect their commitment to social responsibility. Companies should also be transparent regarding their practices and efforts in the field of social responsibility.
The Role of Brand Awareness in Mediating the Influence of Promotion Through Social media On Purchase Intention
Authors: Ni Wayan Arum Maha Dharmeitreya  , Ni Wayan Sri Suprapti
Published: February 2025

The high consumption of coffee and the phenomenon of changes in people's lifestyles support coffee shop business opportunities. "Sekopi" is one of the well-known coffee shops in Denpasar City. The aim of this research is to explain the influence of promotions via social media on purchase intentions with brand awareness as a mediating variable. Data was collected through a survey of 100 coffee lover respondents in Denpasar City who had never purchased products at the "Sekopi" coffee shop. The analysis techniques used are path analysis and Sobel test. The research results show that promotion via social media has a positive and significant effect on purchase intention; promotion via social media has a positive and significant effect on brand awareness; brand awareness has a positive and significant effect on purchase intention; Brand awareness is able to mediate the influence of promotions via social media on purchase intentions. The results of this research have implications for the management of the "Sekopi" coffee outlet that to increase purchasing intentions, consumer brand awareness should be increased by first increasing promotions via social media.
The Role of Job Satisfaction in Mediating the Influence of Work Environment On Employee Performance At Freestyle Konveksi
Authors: Ni Putu Meisya Prima Sari  , Ni Wayan Mujiati  , I Gusti Made Suwandana
Published: February 2025

Employee performance is influenced by various factors, one of which is the work environment. A less conducive work environment, such as minimal facilities, lack of support from superiors, and inharmonious relationships between employees, can reduce productivity and work performance. The mediating variable in this study is job satisfaction which is expected to further strengthen the work environment on employee performance, with increasing work environment conditions it will improve employee performance. This study aims to determine the role of Job Satisfaction in Mediating the influence of the Work Environment on Employee Performance at Freestyle Konveksi. Based on the results of the pre-survey conducted, there were indications of problems related to Employee performance at the research location. The sample in this study was 32 Employees determined by the saturated sampling method. Data collection was carried out by interviews and distributing questionnaires. The data analysis techniques used in this study were path analysis with SPSS, the Sobel test, and the VAF test. The results of this study indicate that the work environment has a positive and significant effect on employee performance, the work environment has a positive and significant effect on job satisfaction, job satisfaction has a positive and significant effect on employee performance, and job satisfaction is able to mediate the effect of the work environment on employee performance. The implications of this study theoretically support the findings of previous studies through the perspective of the Two Factor Theory. The practical implications of this study provide policy references for company leaders and employees to improve performance through the work environment and job satisfaction.
Business Ethics Violations in Accounting Practices: a Case Study of Financial Statement Manipulation at PT Garuda Indonesia
Authors: Adinda Priski Dhea Asiyanti  , Sri Trisnaningsih
Published: February 2025

This study examines the breach of business ethics in accounting practices in the case of PT Garuda Indonesia, where the company manipulated its financial statements for the 2018 fiscal year. The manipulation involved recognizing unrealized revenue, which contravened generally accepted accounting principles and financial reporting standards applied by the Financial Accounting Standards (SAK) in Indonesia. This research explores the impact of these manipulative actions on the company’s integrity, stakeholder trust, and market reputation. Additionally, the study discusses the business ethics principles violated in this case, such as integrity, transparency, and professional responsibility, while proposing recommendations to improve accounting practices and ethical oversight in corporate financial reporting. The findings of this research are expected to provide insights for other companies in implementing high ethical standards and preventing similar violations in the future.
Implementation of Good Corporate Governance on Indonesia's State-Owned Enterprises
Authors: Fitri Nur Rilah  , Sri Trisnaningsih
Published: February 2025

The study aims to understand the implementation of Corporate Governance (CG) in one of the State-Owned Enterprises (SOEs) listed on the IDX named WIKA. In 2023, it was reported that there was financial statement manipulation, raising public doubts about the poor CG implementation in the SOE. This study used the Publish or Perish application to select and summarize the literature. The literature reviewed includes annual reports posted on IDX, scientific articles, and relevant books. The result of this study is that WIKA has implemented Good Corporate Governance (GCG) with the TARIF principles and regulations under the legal framework in Indonesia. The principle of transparency is applied with the openness of annual report information at IDX by Financial Services Authority regulations (POJK). Accountability, containing clarity of the functions of business entity organs, refers to the law of limited liability companies (LLCs). Responsibility is applied through mapping implementation approaches and issues considered by various stakeholders. Independence focuses on the core value of AKHLAK for BUMN HR and the use of independent auditors to conduct financial statement audits. Still, from 2020 to 2023, WIKA consecutively used the same public accountant's services. Fairness, prioritizing human rights equality for every worker, shareholder, and stakeholder.
Factors Influencing the Large of Income and Remittance of Karangasem Migrant Workers in Denpasar City
Authors: Putri Gayatri Wijayanti  , Ida Bagus Putu Purbadharmaja
Published: February 2025

Denpasar City is one of the main destinations for migrants in Bali Province. This is because the development carried out tends to be centered in Denpasar City, which is reflected in the concentration of various activities that act as the center of government, economy, trade, education activities, health services, and tourism activities. The objectives of this study are to: 1) Analyze the influence of education level, number of family dependents in the area of ​​origin, allocation of working hours, on the amount of income of Karangasem migrant workers in Denpasar City. 2) Analyze the influence of education level, number of family dependents in the area of ​​origin, allocation of working hours, on the amount of remittances of Karangasem migrant workers in Denpasar City. 3) Analyze the indirect influence of education level, number of family dependents in the area of ​​origin, allocation of working hours on remittances through the income of Karangasem migrant workers in Denpasar City. The determination of the sample in this study used the Accidental Sampling technique. The type of data used is quantitative data with primary data sources. Data collection was carried out using observation methods, structured interviews and in-depth interviews. The data used were then analyzed using path analysis techniques. The results of the study found that 1) education level, number of family dependents, and allocation of working hours have a positive and significant effect on the income of Karangasem migrant workers in Denpasar City. 2) education level has a positive and insignificant effect on remittances of Karangasem migrant workers in Denpasar City, the number of family dependents in the area of ​​origin has a positive and significant effect on remittances of Karangasem migrant workers in Denpasar City, and allocation of working hours has a negative and significant effect on remittances of Karangasem migrant workers in Denpasar City. 3) Education level, number of family dependents in the area of ​​origin, allocation of working hours have an indirect and significant effect on remittances through the income of Karangasem migrant workers in Denpasar City.
The Effect of Information Technology Use, Organizational Citizenship Behavior, and Task Complexity on Performanceemployees
Authors: Ni Putu Cahyani Wipagandhi  , Ni Luh Sari Widhiyani
Published: February 2025

Employee performance is the achievement or target of a person that is carried out to realize the vision, mission, and goals in a company. The importance of collaboration between employee performance and the use of information technology to achieve the targets and goals of the company. This study was conducted to obtain empirical evidence regarding the effect of the use of information technology, organizational citizenship behavior, and task complexity on employee performance. The population in this study were employees of the accounting department at a 4-star hotel in Badung Regency. The sample in this study was taken using a purposive sampling technique to obtain 50 respondents. The data analysis technique used descriptive statistical analysis, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test), and multiple linear regression analysis. The results of the analysis provide evidence that the use of information technology and organizational citizenship behavior have a positive effect on employee performance, while task complexity has a negative effect on employee performance. This study supports the theories used previously, namely Attribution Theory and Technology Acceptance Model (TAM).
The Effect of Profitability, Leverage, and Company Size on Tax Avoidance
Authors: I Gede Ari Wiguna Prastya  , Ni Ketut Lely Aryani Merkusiwati
Published: February 2025

Tax avoidanceis an effort made to reduce the amount of tax paid by exploiting the weaknesses of tax regulations. The purpose of this study is to obtain empirical evidence regarding the influence of profitability, leverage, and company size on tax avoidance. The sampling method used is nonprobability sampling with purposive sampling technique. The number of samples obtained is 88 observation data. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, it shows that the profitability variable has a negative effect on tax avoidance, while leverage and company size do not affect tax avoidance.
The Effect of Liquidity, Bank Capital, Profitability, and Operational Efficiency On Credit Risk (A Case Study On Banking Sub-Sector Companies Listed On The Indonesia Stock Exchange For The Period 2019-2023)
Authors: I Kadek Gita Permana  , Henny Rahyuda
Published: February 2025

Banks serve as intermediary institutions that collect funds and channel them back into various forms of investment within society. A bank's primary activity of lending funds to the public carries the risk of default or nonpayment by borrowers, referred to as credit risk. Proper management of credit risk is crucial, as increasing proportions of non-performing loans can lead to poor banking health conditions. This study aims to examine, analyze, and explain the influence of liquidity, bank capital, profitability, and operational efficiency on credit risk. The sample for this research consists of 31 banking sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. Data were collected using a non-participant observation method. The data analysis technique employed is multiple linear regression analysis, conducted using IBM SPSS version 25 software. The results of the analysis indicate that profitability has a significant negative effect on credit risk, while operational efficiency has a significant positive effect on credit risk. The practical implications of this study provide valuable insights for bank management to maintain profitability levels and operational efficiency to minimize potential credit risks.
The Influence Of Socio-Economic Factors On The Interest Of Young Men And Women In Working In The Informal Sector In Denpasar City
Authors: Ida Bagus Putu Purbadharmaja
Published: February 2025

The informal sector has a good development to advance the regional economy, especially in stimulating the economy of the community both at the lower and middle levels. In Denpasar City, the informal sub-sector is motivated by the increasing economic needs and the higher number of job seekers which is not proportional to the capacity in the labor market, so this can be an alternative to getting work, especially for members of the Sekaa Teruna Teruni as future productive age who is looking for work to be able to better take opportunities creatively and innovatively. To assist the Denpasar City Government in reducing unemployment and encouraging innovative economic growth, especially among youth, this study aims to examine the interest of Sekaa Teruna members in informal sector businesses in relation to socio-economic conditions.This study employs proportional random sampling with primary data, using a logit model for multiple regression analysis with 100 respondents as samples. The results of the study indicate that the income of families, the size of family units, and educational levels minimally influence the willingness of Sekaa Teruna Teruni members to engage in the informal sector of Denpasar City; however, the cost of continuing education and the necessity.
Determinants of Secondary Job Ownership Among Unskilled Workers in Bali Province
Authors: Komang Dea Ayu Maheswari  , Ida Ayu Gde Dyastari Saskara  , Luh Gede Meydianawathi  , I Gusti Agung Ayu Apsari Anandari
Published: February 2025

In this modern era, it turns out that there are still many Indonesian workers who are still predominantly low skilled or low skilled. This is what causes many workers to be found in the formal sector with guaranteed income but who have side jobs outside of their main job. There are various reasons that motivate workers to have a side job, such as increasing family income, filling free time, or pursuing a hobby. The aim of this research is to determine the influence of unskilled workers on the decision to have additional work (secondary jobs) in Bali Province, both simultaneously and partially, as well as to determine the influence of control variables on the dependent variable. The approach used in this research is a quantitative approach in associative form. The research locations were carried out in 9 (nine) Regencies/Cities of Bali Province using raw data released by the National Labor Force Survey (SAKERNAS) August 2023. The analysis technique used was the logistic regression analysis technique. The results of the analysis show that the independent variables and control variables simultaneously influence the dependent variable. The variables Education, Family Members and Age have a partially negative effect on the decision to have an additional job (secondary job) in Bali Province. The variables Type of Job, Certified Training, Working Hours, Marital Status, Gender, and Generation (X, Y and Z) have a partial positive effect on the decision to have an additional job (secondary job) in Bali Province. Meanwhile, unskilled workers and income do not influence the decision to have an additional job (secondary job) in Bali Province.
The Effect of Accountability and Transparency on the Management of Village Fund Allocation (Add) in Bonepantai District, Bonebolango Regency
Authors: Anggriani M. Usman  , Radia Hafid  , Fatmawaty Damiti
Published: February 2025

Transparency is very influential on the allocation of village funds. The purpose of this study is to find out how much Accountability and Transparency Affect the Management of Village Fund Allocation (ADD) in Bonepantai District, Bonebolango Regency. The researcher took the research location in Bilungala Village, North Bilungala Village, Pelitahijau Village, Tihu Village, Bonepantai District, Bonebolango Regency. With a sample of 43 respondents. This study uses a quantitative approach, with an Ex-post facto research method. The data collection technique was obtained from the results of observation and questionnaire dissemination and used multiple linear regression tests. From the results of the study, it can be concluded that there is a positive and significant influence between transparency and management of village fund allocation in Bilungala, North Bilungala, Pelitahijau by 65%.  While the rest is influenced by other variables that were not studied in this study.
Fundamental Principles of Risk Management in Restructuring, Reorganization, and Liquidation of Non-Profit and Profit-Oriented Companies
Authors: Deni Sunaryo  , Dhany Isnaeni Darmawan  , Anisya Dwi Wulandari Kaya  , Melynda Anggraini  , Melda Dwi Rahma
Published: February 2025

The implementation of financial risk management policies and principles is a critical aspect of managing the banking sector, non-profit organizations, and business environments in Indonesia. The adoption of International Financial Reporting Standards (IFRS) has significantly altered accounting practices in Indonesia, yielding both opportunities and challenges for companies. Furthermore, credit restructuring, encapsulated in the "3R" principle, has emerged as a strategic solution to address non-performing loans, particularly during the COVID-19 pandemic, as regulated in POJK 11/POJK.03/2020.In the legal domain, corporate reorganization is increasingly recognized as a vital strategy to prevent bankruptcy, emphasizing the need for more comprehensive and transparent legal frameworks. In the Islamic banking sector, liquidity risk management is paramount to ensure economic stability and maintain public trust. Meanwhile, non-profit organizations, such as AIESEC Indonesia, face distinct challenges in implementing effective internal control systems, with a focus on enhancing financial transparency and accountability.This article also highlights the importance of organizational change management as a driver of operational efficiency and adaptability to external challenges. Employing a descriptive and normative approach, it explores the intersection of economic policies, legal frameworks, and management practices in addressing the complexities of globalization, economic crises, and efficiency demands.In conclusion, sustainable practices in risk management, legal adaptation, and internal system strengthening are pivotal to achieving resilience and success across financial and organizational sectors.