bluuebunny/crossref_metadata_2025 huggingface dataset:
A modified Delphi study to identify strategies to promote health literacy in parents of children with cancer
Authors: Sayahi Somaye , Bahrami Masoud , Eslami Ahmad Ali , Moafi Alireza
Published: December 2022

BACKGROUND:

Parents play a key role in the care, monitoring, management of symptoms experienced in children with cancer, the support, and follow-up of treatment. However, there is a paucity of research as how to improve the health literacy of parents with cancer. The aim of this study was to identify the best and most important strategies to promote health literacy in parents of children with cancer.

MATERIALS AND METHODS:

A two-step modified Delphi method was used to establish consensus in Iran in 2021. Fourteen experts representing oncology, clinical nursing, and faculty members of nursing were selected by purposive sampling. In round one, 90 strategies to promote health literacy obtained in the qualitative study were distributed to the experts, which were scored from 1 to 5. In order to discuss statements without consensus in the first round, round two was held in a face-to-face meeting. Descriptive statistics such as mean, standard deviation, and percentage of response frequency were used to calculate agreement levels between experts.

RESULTS:

In round one, 57 statements reached a consensus. In round two, 21 statements reached a consensus. Finally, 78 statements reached consensus representing four domains including functional health literacy, interactive health literacy, critical health literacy, and care health literacy.

CONCLUSION:

Delphi method helps to identify the best and most important strategies to use in health literacy promotion programs for parents of children with cancer. Identifying these strategies will help health officials, planners, and policymakers.
Investigating the effect of cognitive-behavioral educational intervention on the development of female teenagers’ social skills in Khomeini Shahr
Authors: Kazemi Masoomeh , Amidi Mazaheri Maryam , Hasan Zadeh Akbar
Published: December 2022

BACKGROUND:

Social skills are necessary for teenagers to have good interactions, accept roles, and adapt to conditions in the community. The present study investigated the effect of cognitive-behavioral educational intervention on students' social skills.

MATERIALS AND METHODS:

This experimental study was completed on 102 female students in Khomeini Shahr, Isfahan. Fifty-seven students participated in the online cognitive-behavioral educational program of social skills for five sessions, and 57 students were assigned to the control group. The data from the Matson Evaluation of Social Skills with Youngsters (for subjects aged 4–18 years old) were collected before and 1 month after the interventional program. The data were analyzed using SPSS 25, independent t-test, Mann–Whitney test, and Chi-squared test.

RESULTS:

The independent t-test showed that before the intervention, the total mean score of social skills and its variables were not significantly different between the intervention and control groups (P > 0.05). However, after the intervention, the total mean score of social skills and the variables of appropriate communication skills, relationship with peers, and impulsive behaviors in the intervention group was significantly more than the control group, but the mean scores of antisocial and arrogant behaviors (haughtiness) were not significantly different between the two times in the intervention and control groups.

CONCLUSIONS:

The results show that participation in educational intervention significantly increased student's social skills development; it is suggested to incorporate cognitive-behavioral intervention in educational programs for adolescents.
Women's decision to adopt or not adopt cervical cancer screening
Authors: Sharifipour Zhila , Rakhshanderou Sakineh , Mehrabi Yadollah , Safari-Moradabadi Ali , Ghaffari Mohtasham
Published: December 2022

BACKGROUND:

The cancer is uncontrolled growth and spread of cells that affect almost all parts of the body. One of the most prevalent cancers in the female genital system is cervical cancer. The aim of present study was to determine the effect of educational intervention using the Precaution Adoption Process Model (PAPM) on cervical cancer screening behavior (Pap smear test) among women.

MATERIALS AND METHODS:

In this interventional study that was done in Karaj health centers (2016), women (aged 15-49 years) were in the third stage of behavior change process based on PAPM randomly assigned to experimental and control groups. The data collection tool was a PAPM-based questionnaire whose validity and reliability were confirmed. Gathered data were analyzed using statistical software SPSS 16 and statistical tests (t-test, repeated measures analysis of variance, and Wilcoxon, Chi-squared, Fisher's exact, and Mann-Whitney tests).

RESULTS:

The result showed that the stages of the decision-making process between the two groups were significantly different at the time immediately and 2 months after the intervention (P > 0.001). Also the results of the intervention based on the health belief model health belief model (HBM) components, regarding variables of knowledge, perceived susceptibility, perceived benefits, perceived barriers, and subjective norms, the mean scores in the experimental group were significantly different between the three sections before, immediately, and 2 months after the intervention (P > 0.001).

CONCLUSIONS:

This study provides hints how persons could be influenced to move from the “Deciding about action” positions into to the stages of decided to act, adoption, and maintenance for promoting cervical cancer screening behavior.
Coping strategy with coronavirus disease-2019 health anxiety in nursing students
Authors: Ghafouri Raziyeh , Qadimi Arezoo , Karami Khomaam Hosna
Published: December 2022

BACKGROUND:

The high prevalence of coronavirus disease-2019 (COVID-19) has a lot of stress on medical students. This study was conducted to investigating the adaptation strategy with COVID-19 health anxiety in nursing students

MATERIALS AND METHODS:

This study was designed as a cross-sectional study. Participants of the study were 431 students of the Nursing and Midwifery Faculty of Shahid Beheshti University of Medical Sciences. Inclusion criteria were studying at the time of the outbreak of COVID-19 and willingness to participate in the study. Data collection tools included participated in the study. Data collection tools included a demographic questionnaire, Health Anxiety and Coping Inventory for Stressful Situations (Short Form). Reliability of tools was assessed and confirmed with Cronbach's alpha coefficient. Cronbach's alpha coefficient of health anxiety was 0.76 and Cronbach's alpha coefficient of Coping Inventory for Stressful Situations was 0.79. Data were collected between July 2020 and September 2020. Pearson's correlation coefficient was used to examine the relationship between the data. Data were analyzed with SPSS 26.

RESULTS:

Findings indicated that most of the participants were female, single, 22–28 years old, and undergraduate students. The mean of COVID-19 health anxiety was 5.59 ± 17.04. Results showed that 19.58 ± 5.05 of the participants used avoidance-focused adaptation strategies, 25.12 ± 3.88 problem-focused adaptation strategies, and 19.32 ± 5.13 emotion-focused adaptation strategies.

CONCLUSION:

The COVID-19 health anxiety was higher in female, young, and married students. The problem-focused adaptation strategy should be further taught so that students can better coping with COVID-19 health anxiety.
Rezensionen
Authors: Gutknecht Martin H.
Published: December 2022

Rezension zu: H. Bruderer:
Meilensteine der Rechentechnik
. 2026 Seiten, 2 Bände, De Gruyter Oldenbourg, 2020, ISBN 978-3-11-070295-8, 199,95 Euro.
IQRA: Incremental Quadratic Re-keying friendly Authentication scheme
Authors: Akhmetzyanova L R , Alekseev Evgeny Konstantinovich , Babueva Aleksandra Alekseevna , Nikiforova Lidiya Olegovna , Smyshlyaev Stanislav Vitalevich
Published: December 2022

Свойство быстрой обновляемости становится все более востребованным в современном мире. Механизмы, обладающие таким свойством, позволяют при изменении данных быстро обновить результат криптографического преобразования, а не пересчитывать его «с нуля». Значительным недостатком существующих механизмов, в частности схем выработки имитовставки, является потеря свойства быстрой обновляемости в случае смены ключа. В настоящей работе предлагается новый режим выработки имитовставки IQRA, сохраняющий свойство обновляемости при смене ключевого материала и построенный на основе квадратичного полинома и псевдослучайной функции. Определяется порядок использования схемы IQRA с механизмом смены ключа, основанным на использовании функции диверсификации ключа, вводится модель противника SUF-CSMA для анализа предложенной конструкции. В этой модели получены общая оценка стойкости схемы IQRA с механизмом смены ключа, а также улучшенная оценка стойкости для частного случая, когда в качестве базовой псевдослучайной функции используется блочный шифр.
PENGARUH PROFITABILITAS, STUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Authors: Widianingsih Dwi , Hakim Mohamad Zulman
Published: December 2022

Penelitian ini bertujuan untuk menguji pengaruh Profitabilitas, Stuktur Modal, dan Ukuran Perusahaan terhadap Nilai perusahaan pada perusahaan sektor aneka industri yang terdafatar di Bursa Efek Indonesia (BEI). Sampel peneltian ini terdiri dari 6 perusahaan sektor aneka industri  di BEI dengan metode purposive sampling. Alat analisis yang digunakan adalah EVIEWS 9. Studi ini memberikan bukti bahwa bahwa profitabilitas dan stuktur modal berpengaruh positif terhadap nilai perusahaan, sedangkan Ukuran perusahaan  tidak berpengaruh terhadap nilai perusahaan
KETEPATAN PEMBERIAN OPINI AUDITOR OLEH AKUNTAN PUBLIK PROVINSI BALI
Authors: Sunarsih Ni Made , Yuliastuti Ida Ayu Nyoman , Suartawan I Made
Published: December 2022

Tujuan penelitian ini untuk menguji pengaruh skeptisme profesional, etika, pengalaman dan keahlian audit terhadap ketepatan pemberian opini auditor oleh akuntan publik. Populasi dalam penelitian ini adalah 109 auditor dari 13 Kantor Akuntan Publik Provinsi Bali. Dengan metode purposive sampling, maka sampel yang digunakan sebanyak 48 responden. Penelitian ini menggunakan teknik analisis regresi linier berganda. Hasil penelitian yang didapat yaitu keahlian audit berpengaruh positif terhadap ketepatan pemberian opini, sedangkan skeptisme profesional, etika dan pengalaman tidak berpengaruh terhadap ketepatan pemberian opini auditor oleh Akuntan Publik.
PENERAPAN PROGRAM ACCURATE DALAM PENGENDALIAN PERSEDIAAN BARANG TERHADAP PENYAJIAN LAPORAN KEUANGAN PT. GO CLEAN INDONESIA
Authors: Siahaan Rini Christinawati , Prasetyo Hendra Dwi
Published: December 2022

Di era globalisasi saat ini, penggunaan sistem informasi memiliki kepentingan yang sangat penting dalam fungsi persediaan. Banyak perusahaan jasa, dagang, atau manufaktur yang memakai sistem informasi online. Penelitian yang dilakukan penulis adalah perusahaan jasa. Hampir sebagian besar perusahaan jasa bukan bergerak dalam jasa murni, dalam arti ada produk barang yang menyertai penghantaran jasa tersebut. Persediaan jasa yang ada adalah persedian pelengkap jasa itu sendiri, baik berupa manusia sebagai mahluk hidup maupun mesin-mesin, barang-barang atau perlengkapan lainnya yang menyertai penghantaran layanan atau jasa. Berbeda dengan perusahaan dagang dan perusahaan manufaktur yang persediaannya diolah sedemikian rupa menjadi produk yang dapat dipasarkan. Tetapi bukan berarti perusahaan tidak memiliki laporan persediaan. Sistem akuntansi yang dipakai di PT. Go Clean Indonesia adalah program Accurate Software.Tetapi penulis memperhatikan masih banyak masalah yang terjadi pada pengelolaan persediaan barang jasa (inventaris) yaitu lebih tepatnya di departemen gudang PT. Go Clean Indonesia. Sistem kerja bagian administrasi gudang masih berantakan sehingga menyebabkan kesalahan dalam proses penginputan barang di program Accurate Software. Maka dari itu penulis menerapkan suatu sistem kerja terutama dalam proses pengelolaan barang jasa (inventaris) menggunakan aplikasi Accurate Software dengan benar sehingga laporan yang disajikan sesuai dengan fisik yang ada
SISTEM INFORMASI AKUNTANSI YANG DIAPLIKASIKAN DALAM PELAKSANAAN PENGENDALIAN PENJUALAN
Authors: Herlina Tessalonika Nadya , Kustiningsih Nanik
Published: December 2022

This article describes how the structured sales systems and procedures at PT. Main Intertrend, which in the process includes all policies and procedures that have been established by company management in order to control sales, in the right amount and to the right consumers. To achieve this, the right strategy is needed to support the smoothness of the sales system and procedures in it.
PT. Intertrend Utama already has a very good and correct sales accounting system. It is proven from the ability of PT. Main Intertrend in increasing quantity, quality and profit on sales. The strategy used to support a good sales process is to pay attention to payment control activities, communication and information at the beginning of negotiations with consumers and the process of monitoring the delivery and receipt of products to the user
PENGARUH EARNING PER SHARE, DEBT TO EQUITY RATIO, DAN INFLATION RATE TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE
Authors: Jefri Ulfi , Kartika Rika , Istiqomah Lilis
Published: December 2022

The average stock return in 2017-2019 decreased and was followed by a decrease in the average Earning Per Share in 2016 and 2018. These results prove that changes in stock returns will be followed by changes in Earning Per Share in the same direction. Earnings Per Share with stock returns has a unidirectional relationship, therefore if you want to produce high stock returns, you need to pay attention to the Earning Per Share value. This study aims to analyze the partial and simultaneous effect of Per Share (EPS), Debt to Equity Ratio (DER) and Inflation Rate variables on stock returns in property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. . The research method is quantitative with purposive sampling technique. The results of this study show that in property and real estate companies for the 2015-2019 period the Earning Per Share variable has an effect on Stock Return, while the Debt to Equity Ratio and Inflation Rate partially have no effect on Stock Return, , and simultaneously Earning Per Share (EPS). , Debt to Equity Ratio (DER) and Inflation Rate have a significant effect on stock returns
PENGARUH TIME PRESSURE, AUDIT RISK, DAN LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATURE PROSEDUR AUDIT PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PERWAKILAN SUMATERA BARAT
Authors: Satria Denny Novi , Putri Kiki Nabilla
Published: December 2022

Premature termination of audit procedures is an event where the CPA reduces one or more audit actions required, and does not take alternatives and directly affects audit quality. The purpose of this study was to determine the effect of time pressure, audit risk, and locus of control on premature termination of audit procedures at the Supreme Audit Agency of the Republic of Indonesia, Representative of West Sumatra. The sample used is a senior or junior auditor from the Supreme Audit Agency of the Republic of Indonesia Representative of the Province of West Sumatra with a sampling technique that is purposive sampling. The analytical method used is multiple linear regression method. Based on the hypothesis, the research results simultaneously show that time pressure and audit risk have a positive effect on premature termination of audit procedures, while locus of control has a negative effect on premature termination of audit procedures. Partially, time pressure, audit risk, and locus of control have a positive effect on premature termination of audit procedures
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS DAN RESIKO BISNIS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PERTAMBANGAN YANG LISTING DI BURSA EFEK INDONESIA
Authors: Putri Mirawati Sofiani , Huda Nurul
Published: December 2022

This study aims to determine the effect of firm size, liquidity and business risk on capital structure. The method used is a quantitative research approach. The reults of the study show that (1) Firm size and liquidity partially have no significant effect on capital structure. (2) Business risk partially has a significant effect on capital structure. (3) Company size, liquidity and business risk simultaneously have a significant effect on capital structure
FAKTOR-FAKTOR PENTING DALAM STRATEGI PEMASARAN BATIK DI LESOENG BUTIK & BATIK PONOROGO
Authors: Fatih Diponegoro Al , Chamidah Siti , Widhianingrum Wahna
Published: December 2022

The aims of the study were to determine the marketing strategy used in selling batik at Lesoeng Butik & Batik Ponorogo and to determine the important factors in the marketing strategy of batik at Lesoeng Butik & Batik Ponorogo. The research used descriptive-analytic research, specifically with qualitative analysis. The data analysis technique used in this qualitative analysis has four stages, namely data collection, data reduction, data presentation and the last step is making conclusions. The results showed that the marketing strategy used by Batik Lesoeng was in addition to maximizing product quality, it also continues to find the tastes of OIM buyers (observe, imitate and modify), and use influencer services, especially exhibitions on the national and international scene. Among the five marketing strategy factors (Product, Price, Promotion, Place, and People) the most significant was the product factor. Second factor was the promotion factor or marketing communication, especially taking advantage of both national and international exhibition arenas. The third factor was the place factor that not only involving local markets, but big cities in Indonesia
PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING
Authors: Sriyani Egi Dwi , Purwasih Desy
Published: December 2022

This study aims to analyze the effect of financial performance and dividend policy on firm value with capital structure as the intervening variable. This type of research is a quantitative research using secondary data population obtained from the Indonesia Stock Exchange and related websites for the 2016-2020 period, totaling 14 companies. The sampling technique in this study was using purposive sampling method with data analysis techniques used were panel data regression analysis and path analysis by selecting a regression model, classical assumption test, and hypothesis analysis using the Eviews 9 data processing program. Based on the test results, the research it states that the t test (partial), financial performance and capital structure affect firm value, while dividend policy has no effect on firm value. Through the Sobel test, it was found that capital structure was able to mediate the effect of the relationship between financial performance on firm value, but capital structure could not mediate the effect of dividend policy on firm value
PENGARUH BIAYA OPERASIONAL TERHADAP PRODUKTIVITAS TENAGA KERJA DI KJPP HERMAN MEIRIZKI SURABAYA
Authors: Kartika Winda , Oktarini Imas Dian
Published: December 2022

Labour productivity is measure of the succea of a company. This is inseparable from the operational cost incurred to support business activities. The research objective is to determine the magnitude of the effect of operational costs on labor productivity. This study collects data through primary data and secondary data from financial data in 2020. Hypothesis testing is carried out in this study using simple linear regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis testing t test. Where the conclusion of this study shows the correlation coefficient between costs. operational with labor productivity amounting to 0.995 and the results of the test tcount (13.738)> t table (2.919) at 95% confidence level with 0.005 significance. The conclusion of this research is that Ho is rejected and Ha is accepted, meaning that operational costs have a significant effect on productivity by 99% and 1% is another factor
STRATEGI DIGITAL MARKETING PADA TOKO ONLINE SHOP NYEMIL CEMIL TULUNGAGUNG DALAM MENINGKATKAN VOLUME PENJUALAN
Authors: Azizah Lutfi Nur , Siswahyudianto Siswahyudianto
Published: December 2022

This research is motivated by a digital marketing strategy to increase sales volume. As marketing is a trend that is shifting from conventional (offline) to digital (online). With this digital marketing concept, business people feel helped and can market their products from anywhere and anytime via the internet. This study aims to find out what digital marketing strategy is used by the Nyemil Cemil Tulungagung Online Shop in increasing sales volume. The method used is a qualitative research approach. The results showed that (1) The application of digital marketing at the Nyemil Cemil Online Shop was successfully implemented so that it could increase its sales volume. (2) The 7P Marketing Mix (Product, Price, Place, Promotion, People, Process, Physical Evidence) was successfully implemented so as to provide increased sales (3) The constraints faced were also given solutions to be able to provide a system that could be applied by the Nyemil Cemil Online Shop Shop Tulungagung
PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT
Authors: Luvena Luvena , Maidani Maidani , Afriani Raden Irna
Published: December 2022

This research is based on both recent and current phenomena regarding audit quality, one of the phenomena that has become of interest in conducting this research such as the previous cases, namely the Enron case and the latest one as experienced by PT Garuda Indonesia. affect audit quality. . The purpose of this study is to examine the effect of audit fees, audit tenure, audit rotation and company size on audit quality and to develop a theory of planned behavior that contributes to the independent variables.
The population in this study are all Manufacturing Companies in the Multi-Industrial Sector and Companies in the Property, Housing & Construction Sector listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used is purposive sampling method and obtained as many as 129 data samples. The analytical method used is Logistic Regression (Logistics Regression). The results showed that audit fees had a positive and significant effect on audit quality, while audit tenure, audit rotation and firm size had a positive but not significant effect on audit quality
ANALISIS PENGARUH KENAIKAN TARIF PPN 11% TERHADAP PENJUALAN PADA PT X
Authors: Putri Veni Gerhana , Subandoro Agus
Published: December 2022

Tax is a mandatory contribution or contribution paid by the people or taxpayers to the state that is coercive and does not receive direct compensation for the benefit of the government and the welfare of the community. There are several types of taxes in Indonesia, such as Income Tax Article 21, Income Tax Article 22, Income Tax Article 23, Income Tax Article 24, Income Tax Article 25, Income Tax Article 26, Income Tax Article 15, Income Tax Article 4 Paragraph 2, and no less popular are VAT and/or PPnBM. Around us, transactions with taxes often occur and are very close to Indonesian citizens where the tax is objective and not subjective, the tax is Value Added Tax (VAT). In this study, the research method used was descriptive quantitative. This study will discuss the problem by describing, calculating, and comparing a situation as well as explaining a situation. The results of the study indicate that an increase in the VAT rate of 11% at PT Riaputra Metalindo has a significant effect on sales of the company's products
PENGARUH LIKUIDITAS, WAKTU JATUH TEMPO, DAN KUPON OBLIGASI TERHADAP HARGA OBLIGASI PADA PERUSAHAAN KORPORASI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Sophian Sophan , Putri Elza Delisna
Published: December 2022

This study aimed to find out the effects of the variables of the Liquidity with the Current Ratio as its proxy, Maturity Date Duration, and Bond Coupon on the Bond Price of companies listed in Indonesia Stock Exchange. The period in the study was 4 years, from 2017 to 2020. The research population comprised 116 bonds of companies listed in Indonesia Stock Exchange in the periode 2017-2020. The sampel was selected by means of the purposive sampling technique and it consisted of 14 bonds of companies. The data analysis technique was panel regression analysis. Based on the results of the data analysis, partially the Current Ratio did not have an effect on the Bond Price, the Maturity Date Duration had a significant positive effect on the Bond Price, and the Bond Coupon had a significant positive effect on the Bond Price
PENGARUH TAX MINIMIZATION, TARIF PAJAK EFEKTIF, DAN EXCHANGE RATE TERHADAP TRANSFER PRICING
Authors: Makhmudah Nungky Fitriyani , Djohar Chaidir
Published: December 2022

This study was conducted from a case that began with a notice of underpayment of the coke company The Coca-Cola Co with the United States (US) Internal Revenue Service (IRS) tax authorities and this study aims to test and obtain empirical evidence regarding the effect of Tax Minimization. , Effective Tax Rates and Exchange Rates for Transfer Pricing. This study uses a sample of primary consumer goods sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling method used in this research is purposive sampling method using eviews 9 for data analysis. Sources of data in this study are secondary data or quantitative data derived from the annual financial report (Annual Report) with a total sample of 65 observation data from 13 companies in the primary consumer goods sector with observations for 5 years. Based on the partial test with the T test, it states that tax minimization has a significant effect on transfer pricing, the effective tax rate has no significant effect on transfer pricing and the exchange rate has no significant effect on transfer pricing. Based on the simultaneous test with the F test, it states that tax minimization, effective tax rate and exchange rate simultaneously (simultaneously) have a significant effect on transfer pricing.
PENGARUH PERENCANAAN PAJAK, MANAJEMEN LABA, DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN
Authors: Maryadi Muhammad , Djohar Chaidir
Published: December 2022

This study aims to examine and obtain empirical evidence regarding the effect of tax planning, earnings management, and sales growth on firm value. This study uses a sample of primary consumer goods sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling method used in this study is the purposive sampling method using Eviews 9 for data analysis. The source of data in this study is quantitative data originating from the annual financial statements of 22 companies as research samples with observations for 5 years, so that the total research sample is 110 samples. The analysis technique used is panel data regression. The results of this study indicate that significantly, Tax Planning and Earnings Management have no significant effect on firm value, while significantly, sales growth has an effect on firm value. and Simultaneously, Tax Planning, Earnings Management, and Sales Growth together have an effect on Company Value
FAKTOR YANG MEMPENGARUHI KARAKTERISTIK GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN NON KEUANGAN SUBSEKTOR MAKANAN DAN MINUMAN
Authors: Dewi Mike Kusuma , Andani Meri
Published: December 2022

This study aims to test factors that influence the characteristics of good corporate governance (GCG) against corporate social responsibility (CSR) disclosure in non-financial food and beverage subsectors in the IDX 2016-2020. Based on purposive sampling, the number of Food and Beverage Subsector companies used in the study sample was as many as 12 companies. Hypothesis testing uses regression panel data using the E Views 8.0 program. The results showed that the board of commissioners had a significant positive effect on CSR, Leverage had no effect on CSR and the size of the company had no effect on CSR
Training for Processing Plastic Waste into Oil Fuel
Authors: Mujiarto Mujiarto , Wagiman Acep , Ayob Ahmad Faisal bin Mohamad , Azis Faisal Abdul
Published: December 2022

This service aims to provide education to elements of the community in Padamulya Village, Cihaurbeti District, Ciamis Regency. Next, we introduce to the public about plastic waste that can be used as fuel oil. The target of this activity is the community of one Padamulya, Cihaurbeti District, Ciamis Regency. This activity was attended by all regional leaders and the community. The expected result is that plastic waste produced by households can be used as fuel oil and reduce plastic waste in Padamulya village. Furthermore, training activities are carried out regularly so as to make the village healthy and economically independent.
Practical Cube Attack against Nonce-Misused Ascon
Authors: Baudrin Jules , Canteaut Anne , Perrin Léo
Published: December 2022

Ascon is a sponge-based Authenticated Encryption with Associated Data that was selected as both one of the winners of the CAESAR competition and one of the finalists of the NIST lightweight cryptography standardization effort. As this competition comes to an end, we analyse the security of this algorithm against cube attacks. We present a practical cube attack against the full 6-round encryption in Ascon in the nonce-misuse setting. We note right away that this attack does not violate the security claims made by the designers of Ascon, due to this setting.Our cryptanalysis is a conditional cube attack that is capable of recovering the full capacity in practical time; but for Ascon-128, its extension to a key recovery or a forgery is still an open question. First, a careful analysis of the maximum-degree terms in the algebraic normal form of the Ascon permutation allows us to derive linear equations in half of the capacity bits given enough cube sums of dimension 32. Then, depending on the results of this first phase, we identify smaller-degree cubes that allow us to recover the remaining half of the capacity. Overall, our cryptanalysis has a complexity of about 240 adaptatively chosen plaintexts, and about 240 calls to the permutation. We have implemented the full attack and our experiments confirm our claims.Our results are built on a theoretical framework which allows us to easily identify monomials whose cube-sums provide linear equations in the capacity bits. The coefficients of these monomials have a more general form than those used in the previous attacks against Ascon, and our method enables us to re-frame previous results in a simpler form. Overall, it enables to gain a deeper understanding of the properties of the permutation, and in particular of its S-box, that make such state-recoveries possible.
On the Lower Bound of Cost of MDS Matrices
Authors: Venkateswarlu Ayineedi , Kesarwani Abhishek , Sarkar Sumanta
Published: December 2022

Ever since lightweight cryptography emerged as one of the trending topics in symmetric key cryptography, optimizing the implementation cost of MDS matrices has been in the center of attention. In this direction, various metrics like d-XOR, s-XOR and g-XOR have been proposed to mimic the hardware cost. Consequently, efforts also have been made to search for the optimal MDS matrices for dimensions relevant to cryptographic applications according to these metrics. However, finding the optimal MDS matrix in terms of hardware cost still remains an unsolved problem. In this paper, we settle the question of the optimal 4 x 4 MDS matrices over GL(n, F2) under the recently proposed metric sequential XOR count based on words (sw-XOR). We prove that the sw-XOR of such matrices is at least 8n + 3, and the bound is tight as matrices with sw-XOR cost 35 and 67 for the values of n = 4 and 8, respectively, were already known. Moreover, the lower bound for these values of n matches with the known lower bounds according to s-XOR and g-XOR metrics.
UJI KEAKURATAN DATA SUHU UDARA, KELEMBABAN UDARA, TEKANAN UDARA, DAN CURAH HUJAN DARI ALAT AUTOMATIC WEATHER STATION TERHADAP PENGUKURAN MANUALNYA
Authors: Risnayah Siti
Published: December 2022

Untuk mengetahui performa AWS dalam melakukan pengamatan cuaca maka uji akurasi data keluaran AWS dilakukan. AWS memiliki kemampuan bekerja tanpa operator dan dapat dioperasikan dimana saja sehingga dapat meningkatkan jaringan pengamatan dan sistem peringatan dini. Data yang digunakan dalam penelitian ini adalah data suhu udara, kelembaban udara, tekanan udara, dan curah hujan hasil pengukuran dari alat otomatis AWS dan hasil pengamatan manual dengan alat konvensional yang berlokasi di Stasiun Klimatologi Konawe Selatan. Metode statistik sederhana dengan menghitung nilai koefisien korelasi (r), Mean Absolute Error (MAE), dan persentase akurasi digunakan untuk membandingkan data AWS dan data dari alat manual. Hasil penelitian menunjukkan bahwa AWS Stasiun Klimatologi Konawe Selatan memiliki performa yang sangat baik dalam mengukur parameter cuaca seperti suhu udara rata-rata, suhu maksimum, suhu minimum, kelembaban udara rata-rata, tekanan udara, dan curah hujan ditandai dengan nilai koefisien korelasi yang tinggi (r>0.8), persentase akurasi yang juga tinggi (>94%), dan rata-rata eror yang rendah. Walaupun begitu, beberapa parameter tidak memenuhi nilai toleransi eror yang telah ditetapkan oleh WMO yakni pada variabel suhu maksimum dan minimum serta tekanan udara. Dengan adanya kontrol kualitas data melalui sistem deteksi eror dan mengeliminir data-data yang tidak lengkap maka dapat meningkatkan akurasi data AWS tersebut.
Forest Footprint for Cities: Methods for Estimating Deforestation and Associated CO2 Emissions Embodied in Products Consumed in Cities
Authors: Phillips Mack , Francisco Scott , Wilson Sarah , Langer Paige , Jarvis Larissa , Garcia Noah
Published: December 2022

This paper provides a method for understanding how city actions impact trees and forests outside their boundaries. The Forest Footprint for Cities methodology connects global estimates of tropical and subtropical deforestation linked to agricultural production to commodity-specific international trade and city consumption. The methods ultimately present the city’s Forest Footprint in terms of hectares of embodied deforestation consumed and the associated CO2 emissions.
RADIATION RESISTANCE OF MULTILAYER NANOSTRUCTURED COATINGS nc-ZrN/a-ZrCu IRRADIATED WITH HELIUM IONS
Authors:   Belarusian State University, UGLOV Vladimir V. , ZLOTSKI Sergey V. ,   Belarusian State University, ZHORNIK Viktor I. ,   Joint Institute of Mechanical Engineering of the NAS of Belarus, VEREMEY Ilya S. ,   Joint Institute of Mechanical Engineering of the NAS of Belarus, SOLODUKHIN Igor A. ,   Belarusian State University
Published: December 2022

The paper presents the results of surface radiation erosion and stress evolution of multilayer coatings made of ZrN ceramic layers and metallic glass (Zr-Cu) under He2+ ion irradiation with an energy of 40 keV and fluences from 5·1016 to 1.1·1018 cm−2. Multilayer coatings of nc-ZrN/a-Zr1−хCuх with an elementary layer thickness of 5 nm/5 nm and 5 nm/10 nm are formed by reactive magnetron sputtering with different copper Cu contents (x = 0.45; 0.53; 0.61 and 0.74). Sputtering took place from Zr and Cu targets at a substrate temperature T = 300 °C. The surface of the films remained stable up to a fluence of 5·1017 cm−2. It has been found that with an increase in the ion fluence, the radiation erosion of the surface develops according to the flecking mechanism. It has been established that an increase in the thickness of the amorphous layer and the copper content increase the resistance to irradiation (the critical fluence increases from 5·1017 cm−2 to 8·1017 cm−2). Irradiation with helium He ions leads to a decrease in the level of compressive stresses. Reducing the level of stresses in multilayer films is associated with the effects of changes in the microstructure of the layers (shape distortion) at a dose of 2·1017 cm−2 and radiation erosion at a dose of 8·1017 cm−2.
METHODOLOGICAL RECOMMENDATIONS ON TOPOLOGICAL OPTIMIZATION OF POWER STRUCTURES USING NUMERICAL MODELING TOOLS
Authors:   Joint Institute of Mechanical Engineering of the NAS of Belarus, IVCHENKO Vadim I. , SHMIALIOU Aliaksei V. ,   Joint Institute of Mechanical Engineering of the NAS of Belarus, TALALUEV Aleksey V. ,   Joint Institute of Mechanical Engineering of the NAS of Belarus, OMELIUSIK Aleksey V. ,   Joint Institute of Mechanical Engineering of the NAS of Belarus
Published: December 2022

Methodological recommendations are proposed for the development of the process of topological optimization of load carrying structures adapted for the use of additive technologies. The stage of postprocessing of the polygonal geometry of the part generated as a result of optimization is considered in detail. The validation stage is included in the process of topological optimization by comparing the calculated and experimental data to assess the operability (strength) of the optimized structure. For the option of manufacturing load carrying structures by 3D printing, it is planned to conduct studies of the mechanical properties of the material obtained on a 3D printer, taking into account the printing settings and the orientation of the material layers relative to the applied load during testing. An example of approbation of the proposed methodological recommendations is given on the example of a load carrying hook included in the design of a wheeled transport anti-ram device. The optimization was performed in the SolidThinking Inspire software environment (Altair Engineering, USA). The results of the calculated and experimental determination of the destructive load are presented for the initial and optimized hook design. For the experiment, the hooks were made of ABS plastic using FDM technology. Finite element models of hooks were developed in the ANSYS Workbench software package (ANSYS, USA). Assignment of material properties, boundary conditions and applied load is performed in the LS-PrePost application, calculation in the LS-DYNA solver (ANSYS, USA). The calculated and experimental efficiency estimates were 44.4 and 57.8 %, i.e. their difference is within 13.4 %. The zones and the nature of the destruction identified by calculation and experimentally completely coincide. The results obtained confirm the correctness of the proposed methodological recommendations, the selected modeling approaches and the determination of the properties of the material of the structure manufactured by 3D printing.
DO SKATE STREET AO SKATEPARK: as políticas públicas nas ruas e nas praças de Imperatriz/MA
Authors: Pereira Jesus Marmanillo
Published: December 2022

O presente artigo visa analisar as políticas públicas de esporte e lazer na cidade de Imperatriz/MA a partir do caso da construção do skatepark (pista de skate) da Praça Mané Garrincha. Baseado em autores como Lejano (2012), Hincapié (2015) e Peres (2010), buscaremos compreender como os agentes públicos dialogam diretamente com os praticantes de skate na cidade sobre a aplicação de investimentos em esporte e lazer. Para tanto, desenvolvemos uma análise na perspectiva processual construída por meio de relatos, imagens e documentos que sinalizam os principais momentos dos embates dos skatistas e o poder público dessa cidade em torno da construção do referido skate Park.
PENSANDO A ANTROPOLOGIA NO CAMPO DAS POLÍTICAS PÚBLICAS: reflexões sobre a extinção do Conselho Nacional de Segurança Alimentar e Nutricional
Authors: Santos Nádja Silva dos , Andrade Maristela Oliveira de
Published: December 2022

O presente artigo propõe discutir os cenários de emergência e extinção do Conselho Nacional de Segurança Alimentar e Nutricional (CONSEA), refletindo sobre os contextos políticos, econômicos e socioculturais envolvidos nesses processos. Pensando sobre o que dizem os contextos político e sanitário em que vivemos no Brasil atual, especialmente com a eclosão da pandemia da Covid-19, sobre a extinção de políticas sociais e democráticas comprovadamente exitosas e sobre a instituição de necropolíticas que criam mundos de morte para grupos sociais específicos. Para tanto, fizemos uma pesquisa de cunho bibliográfico, utilizando fontes secundárias, artigos e documentos sobre a temática que se encontravam disponíveis nas seguintes bases de dados: Periódicos CAPES, Google Scholar e SciELO. Como resultado identificamos um cenário de volta do Brasil ao Mapa da Fome, o que aponta para a institucionalização da Insegurança Alimentar e Nutricional (IAN), em função da ingerência do Estado brasileiro frente a essa realidade e dos ataques que têm sido feitos a órgãos que atuavam no combate à fome e às desigualdades sociais, como era o caso do CONSEA.
CULTURA COMO UM EIXO DE DESENVOLVIMENTO: os museus universitários e os espaços museais da Universidade Federal da Paraíba (UFPB)
Authors: Cabral Alberto dos Santos , Rodrigues Marisa Pires , Oliveira David Holanda de
Published: December 2022

Os museus universitários e espaços museais possuem o potencial  de  encorajar  a    participação da comunidade  em  diferentes  contextos  culturais,  estimulando  a diversidade  e  aceitação  das  diferenças, sendo espaços dinâmicos e veículos de desenvolvimento e transformação social. Eles participam das ações da UFPB para o alcance dos Objetivos de Desenvolvimento Sustentável (ODS), junto ao Programa das Nações Unidas para o Desenvolvimento (PNUD). A Pinacoteca da UFPB criada em 1987,  pela carência de um plano museológico e pela importância do seu acervo, foi selecionada por uma equipe da Rede Universitária de Museus REUMUS para sua elaboração. A metodologia proposta para o plano museológico da Pinacoteca foi definida em etapas que contemplaram a elaboração do diagnóstico museológico; a capacitação da sua equipe interna com especialistas convidados; a realização de pesquisa junto ao público estudantil. Os resultados relativos ao Plano Museológico como também a participação dos estudantes são apresentados neste artigo com o propósito de contribuir para que seu potencial e missão possam ser efetivamente alcançados, assim como o cumprimento do compromisso com os ODS.
The importance of the system of obligatory medical insurance in improving the availability and quality of cancer care in the Chelyabinsk region
Authors: Tkacheva A. G. , Nedochukova E. S. , Podlubnaya L. V. , Kravchenko D. A.
Published: December 2022

Reducing mortality from major chronic non-communicable diseases is a priority direction for the development of the healthcare system. At the state level, the task has been set to combat oncological diseases as one of the main causes of mortality of the population. Rational and sufficient financial provision of oncological care at the expense of mandatory medical insurance largely determines the use of modern medicines, effective treatment regimens and compliance with the established deadlines for providing medical care to patients.The purpose of the work is to this study analyzes the volume and quality of cancer care and its financing in the Chelyabinsk region on the basis of information from the regional foundation of obligatory medical insurance.Materials and methods: personalized accounting of insured persons, analytical reports, tables, databases, financial and methodological documents in the field of obligatory medical insurance. In the course of the research, the following scientific methods were used: system analysis, comparing, generalization.The results of the study show that the modernization of the approach to financial provision of oncological care in the Chelyabinsk region has increased its availability and quality for the population. The development of medical science in the field of oncology follows the path of targeting therapy, which makes it possible to successfully treat patients for whom standard treatment methods are ineffective, and allows finding ways to correct the identified pathology.Сonclusion: the development of the pharmaceutical market leads to the emergence of new, often expensive, medicines. In this regard, we can only expect a further increase in the need for chemotherapeutic drugs and, as a result, an increase in costs. In this regard, the improvement of the drug supply system, including obligatory medical insurance, is one of the priority areas in ensuring the availability and quality of medical care.
Tawhid String Relation and Itsar Concept of Islamic Bank in Covid-19 Pandemic on Value Creation Perspective (Indonesia Evidence)
Authors: NUGROHO Lucky , UTAMİ Wiwik , SUGİARTİ Dian
Published: December 2022

The current COVID-19 pandemic that has shaken the global economy, including Indonesia, has caused social problems, including a growing number of poor. The purpose of this conceptual paper is to conduct a study related to the business model of Islamic banks, which is based on the Tawhid String Relations concept that also managed with the Itsar concept that can contribute to helping overcome social problems in alleviating poverty. The method used is the literature review, which uses previous studies and information related to how the concept of value creation in Islamic banks is related to TSR and Itsar in the Pandemic Covid-19. Social instruments, product innovation, and Islamic banking services are aimed to benefit the community. Also, the management of Islamic banks should be oriented towards managing Islamic banks to get Allah's pleasure, which is to provide benefits to the ummah
Agronomic potential of biofertilizers on growth, yields and nutritional quality of Oat- Triticale-Vetch intercrops
Authors: Dhane Fitouri Sana , Boudabbous Khaoula , Ben Romdhane Ali , Tounsi Hammami Soumaya , Dhib Wajdi , Ben Jeddi Faycel , Karmous Chahine , Ben Youssef Salah
Published: December 2022

The existing issues of climate change and population development have driven to a rising realization of the need to innovate in sustainable agricultural practice, such as  intercropping, in parallel, improving the effectiveness of intercropping systems by applying beneficial micro-organisms (rhizobacteria and/or mycorrhizae) is a valuable approach. In this regard, two experiments were conducted to assess the effect of inoculation with beneficial microorganisms: rhizobacteria (B), mycorrhizae, and (M) rhizobacteria-mycorrhizae consortium (B+M) compared to the control (uninoculated plants: C) on Vetch/Oat/Triticale intercropping system.

Growth, physiologicals traits, forage yield and qualities were determined at two harvesting periods (74 and 142 days after seeding: DAS). Overall, the different studied intercrops varied in term of inoculations effect. Mycorrhizal inoculation had a significantly positive effect on SPAD, total nitrogen and leaf to stem ratio for vetch, Oat and Triticale, respectively. Bacteria inoculation promoted leaf area and plant height for Vetch and Oat crops and only plant height for Triticale. The dual bacteria and mycorrhizae inoculum improved significantly the yield dry matter (YDM) by 41.2% ensuring an increase of 2.1 and 1.67 tons/ha at 74 and 142 DAS respectively, compared to control treatment. Further data analysis revealed an improvement of calcium and phosphorus status after mycorrhizae inoculation.

This study highlighted the potential applications of the dual biofertilizers on Vetch/Oat/Triticale intercropping as way to increase forage yield and qualities in semi-arid region.