bluuebunny/crossref_metadata_2025 huggingface dataset:
EKSPERIMEN INOVASI PEMBUATAN DENDENG MENGGUNAKAN DAUN PEPAYA
Authors: Rosie Oktavia Puspita Rini  , Luthfiah Attari
Published: April 2024

Papaya plant Carica Papaya L is a plant that offers varieties of health benefits for human body. One of those benefits are; rich in vitamins and minerals, has antioxidants content that is useful in repeling harmful free radicals inside the body, aiding in digestion and maintaining the immune system. Different parts of the papaya plant contain constituents and benefits that can be utilized, namely; the fruit, skin, seeds, leaves and latex.  This research aims to determine wheter there are differences in the quality of papaya leaf dendeng substitution concerning aroma, taste, texture and color based on the preference of the panelist. This research uses the method of experimental qualitative. The data analysis technique employed in this research involves organoleptic test that is divided into two categories; hedonic test and hedonic quality test. The respondents in this reasearch comprise 5 trained panelists and 8 slightly trained panelists. The results that is gained from the panelist assassments are then processed using SPSS 23 One-Way Anova and DMRT. The processed data that has been collected shows there are no significant differences in the aroma, taste, texture and color aspects of the papaya leaf dendeng. The results of the panelist satisfaction level in this experiment is that they liked the papaya leaf dendeng in terms of aroma, taste, texture and color.
ANALISIS KEPUASAN PENGUNJUNG PADA OBJEK WISATA PANTAI TANJUNG PINGGIR DI BATAM
Authors: Nurliza  , Wibowo Andri , Lubis Arina Luthfini
Published: April 2024

Batam City, situated within the Riau Islands Province, serves not only as a gateway for international tourists entering Indonesia but also stands as the country's premier tourist destination. Offering a plethora of attractions, including its renowned beaches, Batam City draws both locals and tourists alike seeking leisure and relaxation. Among these, Tanjung Pinggir Beach in Sekupang district holds particular allure. To ensure sustained visitor interest, there is a need to enhance service quality to achieve optimum tourist satisfaction. Employing a qualitative descriptive research approach, data were gathered through various methods such as observation, interviews, documentation, library studies, and questionnaires. The study involved 20 respondents selected through full sampling. Findings revealed that 62% of visitors expressed satisfaction with the attractions, while 69% agreed on the accessibility. However, only 70% reported dissatisfaction with the amenities provided. Consequently, it is imperative for the management of tourist attractions to implement improvements to bolster visitor numbers.
ANALISIS BEBAN KERJA KARYAWAN LAUNDRY X HOTEL BATAM
Authors: Almuhtada Davina , Kurnia Okki , Wibowo Andri
Published: April 2024

Workers who do work beyond their capabilities or exceed their capacity are called workload. The main factor that causes workload is that when we are working we are faced with various kinds of work problems that are not resolved or there is no solution to solve these problems. One of the problems that occurred at Hotel This research uses a qualitative method design with a case study approach. The results of this research were obtained using in-depth interview techniques with informants in the form of direct observation and when the data had been collected it was then analyzed. This analysis itself focuses on the workload experienced by X Hotel Batam laundry employees. In this research, the informants were laundry employees at X Hotel Batam. The interview was conducted at X Hotel Batam on January 24 2023. This approach uses a qualitative approach to see the natural conditions of an activity carried out by X Hotel Batam laundry employees. This approach aims to gain understanding and describe actual reality. Based on the results of research conducted by researchers, it can be concluded that X Hotel Batam laundry employees try to find a way out of these unpleasant feelings by carrying out evaluations once a month by sharing their feelings or complaints while working. This is certainly very effective and effective in improving the relationships that exist during work and as fellow human beings. As fellow employees who are equally paid and equally fighting for continuity.
UPAYA MENINGKATKAN MOTIVASI KERJA PADA KARYAWAN HOUSEKEEPING DEPARTMENT DI ASTON BATAM HOTEL & RESIDENCE
Authors: Togatorop Josua Reza Fernando , Pristiwasa I Wayan Thariqy Kawakibi , Fatimah Zahara
Published: April 2024

This research will discuss efforts that can be taken by the management of Aston Batam Hotel & Residence to increase the work motivation of housekeeping staff in terms of quality and results. This research will involve identifying factors that influence housekeeping staff motivation, as well as developing strategies and policies that can increase their motivation. By understanding the dynamics of housekeeping motivation and work at Aston Batam Hotel & Residence, this research is expected to provide valuable insights for hotel management and the hospitality industry in general in their efforts to achieve higher service quality and maintain competitiveness in an increasingly competitive market. The research method used for this research is qualitative data and is described narratively. In this research, data collection techniques were used in the form of interviews, documentation, observation and triangulation. From the results of research at Aston Hotel & Residence, the author can draw the conclusion that the work motivation given to Room Attendant employees at Aston Hotel & Residence cannot be said to be optimal. Because there are still several things that must be considered, such as working environment conditions, effective communication, and physical working conditions
PENGARUH PEMASARAN WORD OF MOUTH DAN BRAND TRUST TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN DI COFFEE SHOP SIMALIS
Authors: Kusumaningtyas Fiyar Nur Hafizhah , Saputra Eryd
Published: April 2024

This study aims to determine the influence of word of mouth and brand trust on consumers' purchasing decisions at Simalis coffee shop. This type of research is quantitative. The population in this study was 500 simalis coffee shop consumers using the slovin formula technique, so the sample needed was 222 respondents. The data collection techniques used in this study were questionnaires, and interviews. This study uses Validity Test tools, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Partial Test, Simultaneous Test and Coefficient of Determination Test. The results of this study show that word of mouth affects consumers' purchasing decisions, brand trust affects consumers' purchasing decisions, and word of mouth and brand trust affect consumers' purchasing decisions simultaneously at simalis coffee shop
PENGARUH HYGIENE DAN KUALITAS PACKAGING TERHADAP KEPUASAN KONSUMEN DI SOP AYAM KLATEN TIBAN CENTER
Authors: Handayani Nadya , Saputra Eryd
Published: April 2024

At first this klaten soup had many customers, but in the following years many home-based businesses also sold chicken soup. Currently, the Klaten soup tends to be quiet. The aims of this study were (1) to determine the effect of hygiene on consumer satisfaction, (2) to determine the effect of packaging quality on consumer satisfaction, (3) to determine the effect of hygiene and packaging quality on consumer satisfaction at the Sop Klaten Tiban Center. This research is a quantitative research with a survey method. This study uses data taken from a sample of customers who answer the questionnaire. Methods of data analysis using Multiple Linear Regression Analysis. The results of this study show that: (1) hygiene affects consumer satisfaction at Sop Klaten Tiban Center (2) Packaging quality does not affect consumer satisfaction at Sop Klaten Tiban Center (3) hygiene and packaging quality affect consumer satisfaction at Sop Klaten Tiban Center. Hygiene is very important for consumer satisfaction so that it can be further improved regarding the cleanliness of the restaurant environment, and packaging also needs to be improved so that it provides more customer satisfaction, but there is no such influence so that sellers can improve in other ways, for example the taste of food.
PENGARUH KUALITAS PRODUK MINUMAN KOPI TERHADAP KEPUASAN KONSUMEN DI LUAR GARIS TIBAN KOTA BATAM
Authors: Aidil Alvaridzi  , Dailami
Published: April 2024

A food and beverage business in a coffee shop especially for satisfaction requires the quality of a drink, the writer needs to do an evaluation to find out if the drink menu is suitable for consumption and served the best for consumers. This study aims to determine the advantages and popularity of a drink by relying on the quality of the coffee from a barista when serving various flavors of the appropriateness of the drink to guests. And research is carried out by observing other things done by Baristas, such as paying attention to the tools and materials to be used as well as several methods carried out by baristas such as calibrating coffee machines, calibrating coffee beans, making ingredients, performance and cleanliness of baristas. Data processing with quantitative data as a support and descriptive approach, observation, interviews, documentation and distribution of questionnaires as a data collection technique carried Luar Garis Tiban The samples obtained in this study used the slovin formula
Advertising as a Catalyst for Social Transformation: A Study on Public Service Advertisements and Nation Building in India
Authors:   School of Media & Mass Communication, NIILM University, Narwal Anuj
Published: April 2024

Media, the fourth pillar of democracy, is one of the institutions, systems and resources created by the society to fulfill its various needs. Today, as a security guard of democracy, media has reached its reach not only in the country but across the world. In this era of information technology, mass communication has an important contribution in the society. Whatever the limitations of the early forms of communication, the rapid development of communication media has been closely related to the development of modern human society. In the last few years, the revolutionary changes in the procedures of mass communication due to scientific progress have completely changed the human life-style. From Parliament to the streets, all ideological wars are being fought today through the mass media. Before independence, the media awakened the light of patriotism and resistance to British rule among the common people. After independence, this medium of consciousness emerged from new knowledge and science and called upon the common people to protect their rights and duties.
Audit Trail And Transparency In Cloud-Based Auditing
Authors:   Southern India Regional Council of the Institute of Chartered Accountants of India (SIRC of ICAI),   Chennai, Tamil Nadu, India, Ganapathy Venkatasubramanian
Published: April 2024

In the era of digital transformation, organizations increasingly rely on cloud-based solutions for their auditing processes to enhance efficiency, accessibility, and scalability. This research paper explores the pivotal role of audit trails and transparency in cloud-based auditing, addressing the challenges, benefits, and implications for ensuring robust security and accountability in the ever-evolving landscape of cloud computing. The paper begins by delving into the fundamental concepts of audit trails and transparency in the context of cloud-based auditing. Audit trails serve as chronological records of activities, providing a comprehensive view of actions performed within the auditing system. Transparency, on the other hand, emphasizes openness and visibility in the auditing process, fostering trust among stakeholders. Together, these elements contribute to the establishment of a secure and accountable auditing environment. One of the primary challenges in cloud-based auditing is the dynamic nature of cloud computing environments. The paper examines how the inherent complexities of cloud architectures, such as multi-tenancy and virtualization, can pose challenges to maintaining an effective audit trail. Furthermore, the dynamic allocation of resources and the use of third-party services demand innovative solutions to ensure the integrity and completeness of audit records. To address these challenges, the paper proposes a framework that combines advanced cryptographic techniques, secure logging mechanisms, and real-time monitoring to strengthen the audit trail in cloud-based environments. Emphasizing the importance of encryption and hashing algorithms, the framework aims to safeguard sensitive information while maintaining the transparency required for auditing purposes. Additionally, the integration of machine learning algorithms for anomaly detection enhances the system’s ability to identify and respond to irregularities promptly.
A General Overview of Recent Big Data Applications and Social Media Platforms
Authors:   M.V.M. College of Com., Mgt. & I.T., Rajkot, Upadhyay Lata V.
Published: April 2024

The exponential expansion of technology in recent years and rising data production are primarily changing the way businesses and individual industries are working. Technical advances have led to a major amount of data related to various fields which is currently generated in our daily life. Governments, businesses, and research institutions are beginning to understand how crucial it is to use this data to further their missions. As a result, Big Data research has become increasingly popular among academics working in various fields of study. We provide an overview of big data and its potential applications across a range of industries in this paper. Social media feeds are full of impending for analysis and data mining. Platform providers are beginning to limit unrestricted access to this kind of data as they become aware of its potential. This change presents significant difficulties for social inventers and other nonprofit researchers that examine public posts in an effort to better understand human behavior and enhance human welfare. This paper pursues to outline some of the topical modifications in social media data analysis. Some of the most influential and popular social media platforms are also discussed.
Extraction, Treatment and Characterization of Banana Pseudo-Stem Fibers as Potential Utility in Textile Industry
Authors:   Moddibo Adama University, Yola, Rukundo Aimable
Published: April 2024

Extraction, treatment and characterization of banana pseudo stem fibres was achieved. The study revealed that water retting is the best way to extract fibers, however the gummy materials bending fibres together must be weakened by boiling the fibres rich material prior to retting where the fibres were able to be extracted at 14th day of retting. The fibers were treated using NaOH for scouring while bleaching was carried out using H2O2. The treatment of fibers was conducted to get rid of fat, wax and other impurities as well as undesired colors bonded to fibers that could not be removed through water retting. The best scouring concentration of NaOH was found to be 17.5 % while the best bleaching concentration of H2O2 was found to be 2 %. More so, FTIR was carried out for both treated and untreated fibers and it was shown that wax, fat and other impurities can be removed by fibres’ scouring and bleaching. This was further confirmed by the use of Soxhlet to extract ethanol-benzene extract from both treated and untreated fibres, where untreated fibres showed a considerable weight loss while the treated fibers did not show any weight loss. Thereafter, mercerization was carried out and it was found out that the best mercerization concentration of NaOH is 15%. Furthermore, the quantitative analysis of the banana pseudo-stem fibers revealed that the fibers have, ethanol-benzene extractives of 4.2 %, pectin content of 3.07%, Lignin content of 18%, cellulose content of 68.3% and ash content of 4.2 %. The fibers showed a water, oil and vapor absorption of 71%,59 % and 8% respectively. Also, the thermal analysis showed that the degradation temperature is 370 0C while the fibers started to display thermal instability at 290 0C. Moreover, SEM and XRD analysis showed that the treatment of fibres participated in removal of wax and oil as well as other gummy materials, which also is in line with FTIR results obtained. Keywords: Extraction, Banana Pseudo-stem Fibers, Scouring, Bleaching, Mercerization, Characterization, Textile
Preliminary Phytochemical Evaluation and Antimicrobial studies of the methanol stem bark extract of Detarium microcarpum
Authors:   Department of Chemistry Modibbo Adama University Yola, A. Dalhatu, , M. H. Shagal, ,   Department of Chemistry Modibbo Adama University Yola, I. I Nkafamiya, ,   Department of Chemistry Modibbo Adama University Yola, A Fulata, ,   Department of Chemistry Modibbo Adama University Yola.
Published: April 2024

Detarium microcarpum is an African native plant that grows in the wild in several African countries, notably in savannah areas. The plant has a wide therapeutic application and is often referred to as the miracle plant by the traditional herbalist. Folk medicine relies heavily on its leaves and fruits. Hence, this research was aimed at qualitatively and quantitatively estimating the phytoconstituents inherent in the plant as well as to evaluate its antimicrobial potentials. Qualitative analysis of the methanol crude extracts was carried out to identify the presence of the classes of secondary metabolites: The results of the phytochemical screening revealed the presence of alkaloids, saponins, tannins, flavonoids, steroids and Glycosides. Similarly, the quantitative estimation of these phytoconstituents revealed the following percentage of the metabolite; alkaloids (112.35 mg/100g Atropine sulfate eqv), saponins (96.84 mg/100g Gravimetric), Tannins (159.65 mg/100g Tannic acid eqv), Flavanoids (125.47 mg/100g Quarcetine eqv) Glycosides (397.53 mg/100g), Steroids (34.52 mg/100g Cholestrol), Total phenolics (228.24 mg/100 Gallic acid eqv). The paper disc diffusion method was used to determine the antimicrobial activity of the Crude methanol extract of Datarium microcarpum using standard procedures (Bauer et al 1996). The results of antimicrobial efficacies revealed that the crude methanol extract of stem bark Detarium microcarpum was effective in inhibiting the growth of the following microorganisms; Protius, Bacillus subtilis staphylococaccus aureus, Enterobacta, Eschericia coli Shigelia dysenteriae, Salmonella typhi, Pseudomonas aeruginosa, Aspergillus nigger, Aspergillus flavus, Candida albican and Rhezome. The methanol crude extract showed a broad spectrum of antimicrobial activity with minimum inhibitory concentration (MIC) from 1.0×104 to 4.0×104 . Keywords: Phytochemical, antimicrobial studies, stem bark, and Detarium microcarpum
Prevalence and Associated Factors of Urinary Tract Infections among Diabetic Patients: A Study at Kiryandongo Hospital, Uganda
Authors:   Faculty of Clinical Medicine and Dentistry Kampala International University Western Campus Uganda, Avuti Dickson
Published: April 2024

Urinary tract infections (UTIs) pose a significant health concern, especially among individuals with diabetes mellitus. This study aimed to evaluate the prevalence and associated factors of UTIs among diabetic patients attending Kiryandongo Hospital in Uganda. A descriptive cross-sectional study design was employed, and data were collected using structured questionnaires. A total of 86 diabetic patients participated, with the majority being aged ≥50 years, married, and residing in rural areas. The prevalence of UTI among the studied patients was 14.0%. Age, sex, area of residence, duration of diabetes, history of UTI, and history of catheterization were identified as significant predictors of UTI. Females, older individuals, those with a longer duration of diabetes, and a history of UTI or catheterization were at higher risk of UTIs. These findings underscore the importance of screening and early treatment of UTIs in diabetic patients to mitigate associated complications andimprove health outcomes. Public health interventions aimed at UTI prevention and management should be prioritized among diabetic populations. Keywords: Urinary Tract Infections; Diabetes Mellitus; Prevalence; Associated Factors; Uganda Keywords: Urinary Tract Infections; Diabetes Mellitus; Patients, Glucose
Internal Control and Performance of Commercial Banks in Kampala, Uganda: A Case Study of UBA Bank, Kansanga-Kampala, Uganda
Authors:   College of Humanities, Kampala International University, Uganda, Scovia Kyampeire
Published: April 2024

This study explores the relationship between internal control mechanisms and the performance of commercial banks, focusing on UBA Bank located in Kansanga-Kampala, Uganda. The effectiveness of internal control systems is crucial for ensuring the stability and success of financial institutions, particularly in emerging economies like Uganda. By employing a case study methodology, data was collected through interviews, questionnaires, and document analysis to investigate the internal control practices implemented by UBA Bank and their impact on its performance indicators. The findings reveal a significant correlation between the strength of internal control measures and the financial performance of UBA Bank in Kampala. Through rigorous internal auditing, risk management, and compliance procedures, the bank has managed to mitigate operational risks, enhance transparency, and improve overall performance metrics such as profitability, asset quality, and operational efficiency. Moreover, the study identifies specific challenges and opportunities faced by UBA Bank in implementing effective internal control mechanisms within the unique context of the Ugandan banking sector. The study contributes to the existing literature by providing empirical insights into the role of internal control in shaping the performance of commercial banks in Uganda, particularly within the dynamic environment of Kampala. The findings underscore the importance of continuous evaluation and enhancement of internal control systems to adapt to evolving regulatory frameworks and emerging risks. Additionally, the study offers practical recommendations for UBA Bank and other commercial banks in Kampala to strengthen their internal control mechanisms and optimize performance outcomes in the competitive banking landscape of Uganda. Keywords: Commercial banks, UBA Bank, Kansanga-Kampala, SMEs
Effect of Cash Budgeting on Financial Performance of Agribusiness Enterprises in Mbale City: An Empirical Study
Authors:   Uganda Christian University, Mbale University College, Kiige Nankya Christine , Eric Mabonga ,   Kampala International University, Henry Omache ,   Uganda Christian University, Mbale University College
Published: April 2024

This study investigates the impact of cash budgeting on the financial performance of agribusiness enterprises in Mbale City. Through a mixed-method research approach involving 152 enterprises, data was collected via questionnaires and interviews. Descriptive statistics revealed that cash budgeting significantly influences various aspects of financial management within these enterprises. Regression analysis showed that cash budgeting accounts for a substantial 10.1% variation in financial performance. This suggests that while other factors play a role, effective cash budgeting contributes significantly to improved financial outcomes. The study further revealed that cash budgeting predicts financial performance by 27.4% in the agribusiness enterprises. The findings support existing literature emphasizing the importance of cash budgeting in controlling spending, facilitating cash flow forecasting, and ensuring adequate funds for operations. The study concludes that implementing robust cash budgeting practices positively impacts the financial performance of agribusiness enterprises in Mbale City. Keywords: Cash; budgeting; financial performance; agribusiness; enterprises
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Published: April 2024

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Akuntansi Lingkungan dalam Teori dan Praktek
Authors: Ahmad Ghufron Al Majid Wardana
Published: April 2024

Akuntansi lingkungan (green accounting) adalah suatu tahapan identifikasi, pengakuan, pengukuran, penyajian serta pengungkapan atas seluruh biaya-biaya yang dikeluarkan oleh perusahaan untuk memperbaiki kualitas lingkungan dengan cara mencegah, mengurangi bahkan menghindari dampak negatif terhadap lingkungan. Analisis akuntansi lingkungan (green accounting) yang peneliti lakukan pada PT Perkebunan Nusantara IV Kebun Dolok ilir adalah untuk mengetahui bagaimana penerapan akuntansi lingkungan dalam pengelolaan limbah yang diterapkan oleh perusahaan. Penelitian ini menggunakan pendekatan deskriptif. Teknik pengumpulan data dilakukan dengan cara dokumentasi dan wawancara. Tekn ik analisis data yang digunakan adalah teknik deskriptif kualitatif.
 Hasil penelitian menunjukkan bahwa sudah menerapkan akuntansi lingkungan yang terdiri dari lima tahapan alokasi biaya pengelolaan limbah yaitu tahapan identifikasi, pengakuan, pengukuran, penyajian serta pengungkapan. Tetapi tahapan penyajian dan pengungkapan belum sesuai dengan standar akuntansi yang berterima umum sehingga perlu adanya saran untuk pertimbangan masa yang akan datang
PERKEMBANGAN IFRS DI DUNIA DAN IMPLEMENTASI DI INDONESIA
Authors: Lestari Muna lestari
Published: April 2024

Penelitian ini bertujuan untuk mengetahui perkembangan IFRS di dunia dan proses pengadopsian implementasi IFRS di Indonesia. Awalnya dewan standar Akuntansi Internasional membuat IASC yang memproduksi IAS dan kemudian berubah menjadi IASB yang memproduksi IFRS. Alasan dewan membuat standar karena kebutuhan standar akuntansi di seluruh dunia sangatlah besar apalagi persaingan industri di era global ini menghendaki keseragaman standar akuntansi sehingga antar laporan keuangan bisa dibandingkan dengan yang lain. Pengadopsian IFRS bagi negara-negara di seluruh dunia dilakukan secara penuh maupun bertahap. Pengadopsian IFRS di Negara Indonesia agar menjadi standar akuntansi keuangan dilakukan melalui berbagai tahapan, yaitu tahap adopsi, tahap persiapan akhir, dan tahap implementasi. Di dalam proses pengadopsian itu, masih terkendala mengenai sumber daya manusia. Untuk mengatasinya kendala tersebut, maka diadakannya pelatihan yang berkelanjutan bagi DSAK dan para pengguna IFRS secara teori maupun praktek. Penelitian ini berhasil mengidentifikasi dan menganalisis perkembangan IFRS di tingkat global, dari awal pembentukan IASC hingga transformasi menjadi IASB yang menghasilkan IFRS. Pemahaman ini memberikan landasan untuk memahami pentingnya standar akuntansi global dalam mendukung keseragaman pelaporan keuangan di era persaingan industri global.
Kata Kunci : Perkembangan IFRS Global, Proses Pengadopsian IFRS,Implementasi IFRS
PENGARUH GAYA KEPEMIMPINAN DEMOKRATIS DAN LINGKUNGAN KERJA NON FISIK TERHADAP KINERJA PEGAWAI SEKRETARIAT DPRD PROVINSI JAMBI
Authors: Fitria Dian , Sumarni Sumarni , Hendriyaldi Hendriyaldi
Published: April 2024

Penelitian ini bertujuan untuk gambaran gaya kepemimpinan demokratis, lingkungan kerja non fisik, terhadap kinerja pegawai pada Sekretariat DPRD Provinsi Jambi, mentahui  pengaruh gaya kepemimpinan demokratis terhadap kinerja pegawai pada Sekretariat DPRD Provinsi Jambi, mengetahui pengaruh lingkungan kerja non fisik terhadap kinerja pegawai pada Sekretariat DPRD Provinsi Jambi, dan untuk mengetahui pengaruh gaya kepemimpinan demokratis dan lingkungan kerja non fisik terhadap kinerja pegawai pada Sekretariat DPRD Provinsi Jambi. Penelitian ini menggunakan metode penelitian kuantitatif. Objek penelitian adalah pegawai Sekretariat DPRD Provinsi Jambi yang berstatus Pegawai Negeri Sipil, dengan lokasi penelitian dilakukan di Kantor Sekretariat DPRD Provinsi Jambi. Populasi penelitian mencakup seluruh pegawai Sekretariat DPRD Provinsi Jambi, yaitu 65 orang. Pengambilan sampel dilakukan dengan total sampling. Teknik pengumpulan data melibatkan observasi, kuesioner, dan studi pustaka. Analisis data menggunakan skala Likert. Uji hipotesis melibatkan Uji T, Uji F, dan Koefisien Determinasi (R^2). Hasil penelitian menunjukkan bahwa gaya kepemimpinan demokratis dan lingkungan kerja non fisik di Kantor Sekretariat DPRD Provinsi Jambi berada pada tingkat yang baik. Gaya kepemimpinan demokratis memiliki skor tinggi, menunjukkan pengaruh positif dan signifikan terhadap kinerja pegawai. Hal ini menandakan bahwa fokus pada partisipasi karyawan dapat meningkatkan aktivitas dan loyalitas bekerja. Lingkungan kerja non fisik juga memiliki pengaruh positif dan signifikan terhadap kinerja pegawai, menunjukkan bahwa keamanan dan kenyamanan di tempat kerja berkontribusi pada peningkatan kinerja. Gaya kepemimpinan demokratis dan lingkungan kerja non fisik memberikan dampak positif dan signifikan terhadap kinerja pegawai di Sekretariat DPRD Provinsi Jambi
Kata Kunci: Kepemimpinan, Demokratis, Lingkungan Kerja, Non Fisik, Kinerja Pegawai
ANALISIS MENDALAM KONSEP TEORI AKUNTANSI DALAM BISNIS MODERN: IMPLIKASI UNTUK KUALITAS INFORMASI KEUANGAN DAN PENGAMBILAN KEPUTUSAN
Authors: Anisa Promika
Published: April 2024

Konsep teori akuntansi merupakan landasan yang sangat penting dalam memahami dasar-dasar akuntansi dan praktik-praktik yang ada di dalamnya. Penelitian ini bertujuan untuk menyelidiki konsep teori akuntansi secara mendalam dengan menganalisis berbagai teori yang relevan dan mengaitkannya dengan praktik akuntansi dalam lingkungan bisnis modern. Metode penelitian yang digunakan adalah studi literatur yang melibatkan pencarian dan analisis berbagai sumber yang relevan seperti buku, jurnal, dan artikel terkait. Hasil penelitian menunjukkan bahwa konsep teori akuntansi meliputi berbagai aspek mulai dari dasar-dasar akuntansi keuangan hingga perkembangan teori-teori kontemporer. Pembahasan meliputi analisis kritis terhadap konsep-konsep tersebut serta hubungannya dengan praktik akuntansi saat ini. Kesimpulan dari penelitian ini menegaskan pentingnya pemahaman yang mendalam terhadap konsep teori akuntansi dalam konteks bisnis modern untuk meningkatkan kualitas informasi keuangan dan pengambilan keputusan yang tepat
Kata kunci: Konsep Teori Akuntansi
PENGARUH LEVERAGE, DEBT MATURITY, KEBIJAKAN DIVIDEN DAN CASH HOLDINGS TERHADAP KINERJA KEUANGAN PERUSAHAAN
Authors: Ardiles Deska Ernisma
Published: April 2024

Tujuan penelitian ini adalah untuk mengetahui Leverage, Debt maturity, Kebijakan Dividen dan Cash holdings terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian kuantitatif, metode pengumpulan data dilakukan dengan cara dokumentasi. Sampel dalam penelitian ini adalah 58 perusahaan manufakur yang terdaftar di Bursa Efek Indonesia tahun 2019-2020 yang masuk kriteria penilaian sampel. Metode analisis data yang digunakan adalah regresi linier berganda, uji hipotesis dan uji determinasi. Hasil penelitian menunjukkan persamaan regresi berganda adalah Y = 0,033+ 0,038X1 - 0,008X2 + 0,013X3 + 0,241X4 + e, Nilai koefesien determinasi adalah sebesar 0,137 berarti diketahui bahwa pengaruh yang diberikan oleh variabel independen terhadap variabel dependen adalah sebesar 0,137 atau 13,7%. Dan sisanya 86,3% dijelaskan oleh variabel-variabel lain atau faktor-faktor lain yang tidak diteliti dalam penelitian ini. Leverage berpengaruh terhadap kinerja keuangan karena nilai signifikan sebesar 0,003 < 0,05. Karena nilai signifikan lebih kecil dari 0,05 maka Hipotesis pertama diterima. Debt Maturity tidak berpengaruh terhadap kinerja keuangan karena nilai signifikan sebesar 0,693 > 0,05. Karena nilai signifikan lebih besar dari 0,05 maka Hipotesis kedua ditolak. Kebijakan deviden berpengaruh terhadap kinerja keuangan karena nilai signifikan sebesar 0,673 > 0,05. Karena nilai signifikan lebih besar dari 0,05 maka Hipotesis ketiga ditolak. Cash Holding berpengaruh terhadap kinerja keuangan karena nilai signifikan sebesar 0,001 < 0,05. Karena nilai signifikan lebih kecil dari 0,05 maka Hipotesis keempat diterima. Leverage, Debt Maturity, kebijakan deviden dan Cash Holding secara ersama-sama berpengaruh terhadap kinerja keuangan karena nilai signifikan sebesar 0,002 kecil dari 0,05
PERAN KEBIJAKAN EKSTENSIFIKASI CUKAI DALAM MELINDUNGI KESEHATAN MASYARAKAT INDONESIA
Authors: Williem Clarissa Aurelia , Julitawaty Wily
Published: April 2024

Cukai adalah salah satu sumber penerimaan negara, baik di Indonesia maupun di dunia, yang telah dimanfaatkan secara luas oleh banyak negara bukan hanya untuk meningkatkan pendapatan negara tetapi juga untuk mengendalikan peredaran dan konsumsi produk berdampak negatif. Konsep dasar cukai adalah pemberlakuan pungutan tambahan pada produk atau layanan tertentu sehingga menaikkan harga produk tersebut. Cukai mempunyai peranan yang signifikan dalam upaya perlindungan kesehatan masyarakat. Sesuai dinamika hidup masyarakat dan dunia, dari waktu ke waktu akan muncul semakin banyak produk yang berpotensi merugikan atau membahayakan  kesehatan  masyarakat,  dan  dari  waktu  ke waktu perlu diambil kebijakan untuk ekstensifikasi cukai, yaitu perluasan daftar produk atau objek yang perlu dikenakan cukai demi perlindungan kesehatan masyarakat.
Metode Penelitian dilakukan dengan Studi Literatur, Riset Internet, Wawancara dan Pengumpulan data. Penerapan cukai atas Produk Cukai Hasil Tembakau (CHT), Rokok Elektrik (REL), dan Produk Hasil Tembakau Lainnya (HTL) dan produk Etil Alkohol  (EA) dan produk Minuman  Mengandung  Etil Alkohol (MMEA) sudah berjalan cukup baik dan memberikan dampak dan manfaat yang diharapkan dalam meningkatkan berbagai aspek kehidupan masyarakat Indonesia terutama dalam melindungi kesehatan  masyarakat  Indonesia. dalam rangka melindungi kesehatan masyarakat Indonesia terhadap ancaman bahaya gula dan plastik, tetapi juga untuk meningkatkan pemasukan negara dari sektor cukai agar dana yang terkumpul dapat dimanfaatkan untuk peningkatan kesejahteraan masyarakat Indonesia dalam berbagai aspek.
PERANCANGAN UI/UX DESIGN APLIKASI PENILAIAN E-RAPORT DENGAN METODE PENDEKATAN DESIGN THINKING
Authors: Ratnaningsih Dwi , Rifai Achmad
Published: April 2024

Perkembangan teknologi yang pesat menjadikan informasi dapat diakses dengan cepat. Salah satu penerapan teknologi dalam pendidikan saat ini adalah dengan adanya sistem informasi nilai raport yang berbasis pada internet atau yang biasa kita kenal dengan raport online. Sistem e-Raport digunakan sebagai sistem informasi yang dirancang oleh sekolah untuk melakukan penginformasian terhadap perkembangan siswa kepada orang tua, yang telah dilaksanakan hampir diseluruh sekolah yang ada di Kota Jakarta. Salah satunya Sekolah SDIT Insan Madani adalah salah satu sekolah Swasta di Kota Jakarta yang menggunakan sistem e-raport sebagai media pengganti laporan hasil belajar siswa secara manual. Permasalahan yang diangkat adalah kurang pahamnya guru dalam mengakes e-rapor ketika masukan nilai dan kurang pahamnya orangtua dalam mengakses e-rapor untuk melihat perkembangan anak. Penelitian ini merupakan studi pustaka yang bertujuan untuk mengumpulkan informasi yang berkaitan dengan penggunaan system informasi raport online yang diterapkan oleh beberapa sekolah, hasil yang diperoleh dari studi pustaka ini adalah sistem raport online memberikan kemudahan bagi pendidikan untuk melakukan pengolahan data nilai peserta didik yang dapat diakses baik oleh peserta didik maupun orang tua.
SISTEM PENDUKUNG KEPUTUSAN PEMILIHAN SISWA BEPRESTASI BERBASIS WEB DENGAN METODE FUZZY LOGIC TSUKAMOTO (STUDI KASUS : SMP UNGGULAN NU MOJOAGUNG)
Authors: Burhanudin Muhammad , Hadi Sucipto
Published: April 2024

Dalam kriteria kelulusan, nilai akhir seorang siswa yang menentukan apakah lulus atau tidak diperoleh dari nilai ujian nasional dan nilai sekolah dalam ujian praktik maupun tertulis. Di sisi lain nilai siswa juga dapat digunakan sebagai referensi dalam menentukan siswa berprestasi. Oleh karena itu, dibutuhkan suatu aplikasi sistem pengolahan nilai siswa yang dapat menghitung dan menilai secara otomatis berbasis Web. Sistem ini menggunakan metode Fuzzy Logic Tsukamoto untuk menentukan siswa yang berprestasi. Sistem ini menggunakan empat user login yaitu Admin, Wali Kelas, Guru, dan Siswa. Setiap user login memiliki sistem yang berbeda-beda. User Admin dapat mengolah data siswa dan guru. User Wali kelas dapat mengontrol siswa satu kelas sesuai wali kelasnya dan wali kelas dapat mencetak nilai siswa berupa Raport. User Guru dapat memberikan nilai siswa sesuai mata pelajaran dan dapat mencetak laporan berupa Trankrip (Daftar nilai siswa). User Siswa dapat melihat nilai yang diperoleh. Nilai yang dibutuhkan dalam sistem antara lain nilai tugas, UH (Ulangan Harian), PTS (Penilaian Tengah Semester), dan PAS (Penilaian Akhir Semester).
PENGARUH DEBAT CAPRES DALAM MEREBUT PEMILIH MENGAMBANG DALAM PEMILU 2024
Authors: Rahayu Luis Fiska , Maulana Eji , Gama Raihan yuda panata , Safitri Safitri , Haq Mohamad Izzul , Ramadhani Lintang Suci
Published: April 2024

Pemilih mengambang atau undecided voters adalah individu yang belum menentukan dukungan atau pilihan politiknya dalam suatu pemilihan. Mereka cenderung tidak terikat pada satu partai atau kandidat tertentu dan masih mempertimbangkan opsi-opsi yang ada. Pemilih mengambang memiliki potensi untuk memengaruhi hasil pemilihan karena mereka dapat beralih dukungan ke berbagai pilihan tergantung pada isu-isu terkini, kampanye politik, atau pertimbangan lainnya. Pemilih mengambang sering menjadi target strategi kampanye politik yang berusaha meyakinkan mereka untuk mendukung kandidat atau partai tertentu. Mereka dapat memainkan peran penting dalam pemilihan karena keputusan mereka bisa menentukan hasil akhir suatu kontestasi politik. Sementara menurut Surbakti dalam Efriza (2012:480), perilaku pemilih merujuk pada tindakan memberikan suara yang erat kaitannya dengan proses pengambilan keputusan individu.
KEMAMPUAN MENULIS TEKS PROSEDUR KELAS VII C SMP NEGERI 9 KOTA BENGKULU
Authors: Fera Zasrianita  , Jelita Zakaria  , Tea Aprilinola  , Iis Avitha Sari  , Reza Meltavia  , Hariyanto Supriadi
Published: April 2024

Tujuan dari penelitian ini yaitu untuk mengetahui kemampuan menulis teks prosedur kelas VII C SMPN 9 Kota Bengkulu. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Subjek penelitian ini yaitu 32 siswa kelas VII C di SMPN 9 Kota Bengkulu yang sedang belajar tentang teks prosedur. hasil penelitian ini yaitu terdapat 8 (25%) siswa yang sangat mampu dalam menulis teks prosedur, 8 (38%) siswa mampu menulis teks prosedur, 8 (25%) siswa cukup mampu menulis teks prosedur, dan 4 (12%) siswa kurang mampu menulis teks prosedur. Dapat disimpulkan bahwa mayoritas siswa (38%) sangat mampu menulis teks prosedur di kelas VII C SMPN 9 kota Bengkulu dengan nilai rata-rata (M=81,41). Berdasarkan kesimpulan ini, disarankan bagi guru untuk membantu siswa yang belum mampu mencapai standar kelulusan menulis teks prosedur, penggunaan media dan metode pelajaran yang tepat diharapkan mampu membantu siswa untuk mengembangkan ide dan gagasan ketika menulis teks prosedur.   
Kata Kunci: Kemampuan Menulis, Teks Prosedur
PEMANFAATAN TEKNOLOGI DIGITAL KOMPUTER DALAM PEMBELAJARAN DI SEKOLAH MENENGAH PERTAMA
Authors: Ade Ferdiansyani  , Nurhayati Nurhayati , Wijaya Ardi
Published: April 2024

Pemanfaatan teknologi informasi dan komunikasi menjadi salah satu prinsip pembelajaran di sekolah menengah pertama dalam rangka meningkatkan efisiensi dan efektifitas pembelajaran. Sosialisasi pemanfaatan teknologi digital dalam memotivasi minat belajar siswa-siswi SMP 07 mampu meningkatkan motivasi guru dalam berinovasi dan meningkatkan pemahaman siswa dalam belajar mengajar. Supaya siswa-siswi SMP Negeri 07 memiliki semangat yang tinggi dalam melakukan kegiatan pembelajaran, sistem pembelajaran yang diisi dengan menyenangkan dapat membuat anak-anak lebih rileks dan tidak malas lagi dalam belajar, terutama dalam pelajaran matematika. Karena teknologi informasi  merupakan ilmu yang penting dan dimana pelajaran teknologi informasi ini selalu ada di setiap jenjang pendidikan bahkan sampai ke bangku perkuliahan.
 
Kata Kunci: Teknologi Informasi, Digital, Sekolah Menengah Pertama
Disfunción sexual femenina por deterioro de la musculatura del piso pélvico, en el embarazo y posparto
Authors:   Ginecólogo Obstetra. Curso de Perfeccionamiento Profesional Disfunción y Cirugía Reconstructiva del Piso Pélvico. Universidad Central de Venezuela., Medina Martínez Judibeth Anais
Published: April 2024

Introducción: La sexualidad de la mujer, es el reflejo de bienestar físico, psicológico y social. El embarazo, parto y posparto trae cambios biológicos, hormonales, y físicos, que influyen en la salud sexual. Encontramos la debilidad, estiramiento de la musculatura del piso pélvico, y la alteración de los componentes de la función sexual entre ellos situación/estímulo sexual, respuesta sexual, deseo sexual, tiempo de funcionamiento, frecuencia sexual y síndromes dolorosos.
A New Tropism of the Urban Fabric in the Face of Risk and Uncertainty in the Developing Countries
Authors: Haddad Ismail
Published: April 2024

Today, more than four billion people live in cities and slums rather than in the countryside, and most of the future population increase worldwide will occur in urban areas according to the World Population Prospects 2019. It is to be expected that demographic growth in the world will take place in developing countries, with a particular emphasis on the developing countries in the decades to come. Likewise, in cities, urban poverty increases and exceeds the capacity of governments to provide adequate basic services and infrastructure.

This article examines urbanization as a global trend shaping the future. Based on a holistic analysis, we discuss major transformations in urbanization and their impact on the state’s role, with a focus on developing countries. We introduce the dimensions of public?private partnerships in social infrastructure. Our major objective is to construct a public policy framework to alleviate the problems generated by rapid urbanization. We argue that it is possible for city managers and policymakers to develop a public?private partnership for an object to the urban infrastructures of social projects. Finally, we design options for actions related to public?private partnerships. We hope that creating an enabling environment in urban areas will achieve the United Nations’ Millennium Sustainable Goals.
Entrepreneurship Education Networking Practice and SMEs Venture Performance: Empirical Search for Truth
Authors: Amah Cletus Okey
Published: April 2024

Innovation is the basis of all competitive advantages and the key to unlocking an organization’s ability to become highly competitive, win new customers, and remain relevant in today’s business world. This study explores the relationship between entrepreneurship education networking practice and SMEs venture performance, having empirically reviewed SMEs in Port Harcourt metropolis. Descriptive survey research design using closed and self-administered questionnaire was adopted. A total of 400 valid sets of data were collected from managers within 12 weeks through convenience sampling. Mean, aggregate mean and spearman rank correlation coefficient were used for data analysis with the aid of statistical package for social sciences version 25.0. The empirical results of the analysis show that experimental education relates to market share positively, and significantly so. The study, therefore, concludes that there exists a significant and positive relationship between entrepreneurship education networking practice and venture performance of small and medium scale enterprises. It recommends that there should be more awareness regarding network affiliations. Also the thrust and emphasis should be on modern technology to promote technologically driven practical entrepreneurial studies aimed at producing entrepreneurs with experiential knowledge-based competences.
Tourist Perceptions on Destination Attributes and Service Quality of Tourism Accommodation in the Ubud Tourism Area
Authors: Sari Ni Putu Ratna , Sri Anak Agung Putri , Dalem Anak Agung Gde Raka , Prawira Anak Agung Gede Oka Ananta
Published: April 2024

This study will examine tourists' perceptions of tourist destination attributes and the quality of tourist accommodation services in the Ubud Tourism Area. This research used descriptive statistical analysis with a sample size of 140 respondents, namely tourists staying in accommodation in the Ubud Tourism Area, and samples were taken by accidental sampling. The results of the analysis show that destination attributes have an interrelated relationship with the quality of tourist accommodation services in the Ubud Tourism Area. An attractive and satisfying destination can help improve the image and perception of service in the area, and conversely, good service can improve the guest experience at the destination. This study is expected to be able to provide recommendations related to the stakeholders of the Ubud Tourism Area with the hope that it is necessary to provide easy access to Ubud tourist destinations such as the availability of roads, transportation and as much as possible provide a sense of comfort and pleasure so that tourists feel welcome and get good service at the Ubud tourist destination.
Validity and Reliability of the Sri Lankan Version of the Patient-Centered Questionnaire-Infertility (PCQ-Infertility)
Authors: Anuradha Liyanage W L C , Godakandage Sanjeeva , Weerasinghe Manuj Chrishantha , Jayathissa Prabath
Published: April 2024

Background: Reproductive healthcare of the highest calibre should encompass not only safety and effectiveness but also a patient-centered approach. Patients demand patient-centered subfertility treatment in addition to efficient medical management. Offering patient-centered care is crucial for both patients and healthcare professionals. The absence of a suitable instrument for measuring patient-centeredness poses a significant challenge in evaluating this essential aspect of care in Sri Lanka. The present study resulted in a culturally adapted and validated tool in Sinhala language to measure patient-centredness of care received by female partners of subfertile couples. Methods: The Patient Centredness Questionnaire-Infertility (PCQ-Infertility) was culturally adopted using a modified Delphi process, translated into Sinhala and assessed for its judgmental validity. The study was conducted September to December 2019. A cross-sectional study among 251 females attending the Subfertility Clinic at Teaching Hospital Mahamodara assessed the factor structure through exploratory factor analysis. The factor structure was confirmed with another cross-sectional study at the same setting among 250 females through confirmatory factor analysis. Test re-test reliability, internal consistency and inter-rater reliability were also assessed. Results: The validated PCQ-Infertility had 44 items with a seven-factor structure identified after exploratory factor analysis and confirmatory factor analysis with a combination of acceptable fit indices (SRMR of 0.079, CFI 0.862 and RMSEA 0.069). A Cronbach’s alpha value 0.761 assured high internal consistency. Test- retest and inter-rater reliability assessment gave satisfactory results with values exceeding 0.7 for all domains. Conclusion: Modified PCQ-Infertility is a valid and reliable instrument which can be used to assess patient centredness care received of subfertile females in Sri Lanka.