bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Penentuan Harga Pokok Produksi Produk Tunik Kombinasi Batik pada Konveksi Efryline Collection
Authors: Utama Aan Putra , Firdaus Afif , Prasetya Ammad Beny , Dewi Efa Ranggata
Published: January 2024

Tujuan dari penelitian ini adalah untuk membantu menyelesaikan permasalahan yang dimiliki pemilik usaha Konveksi Efryline Collection dalam menentukan harga pokok produksi agar sesuai dengan teori akuntansi. Perhitungan harga pokok produksi merupakan salah satu cara bagi perusahaan untuk menentukan harga jual produk agar memperoleh laba. Dalam penentuan harga pokok produksi, perusahaan harus menghitung biaya-biaya yang digunakan dalam proses produksi secara akurat dan terperinci. Metode yang digunakan dalam penelitian ini yaitu metode deskriptif dengan pendekatan kuantitatif. Dari pengamatan yang telah dilakukan, usaha konveksi Efryline Collection memiliki permasalahan dalam perhitungan harga pokok produksinya karena tidak memiliki pencatatan biaya pengeluaran, sehingga tidak bisa menentukan harga pokok produksi yang tepat dan sesuai teori akuntansi. Dari hasil penelitian diketahui harga pokok produksi baju tunik kombinasi batik selama satu bulan dengan menggunakan metode full costing sebesar Rp6.285.500 dengan harga per pcs sebesar Rp126.000. Sedangkan harga pokok  produksi metode variable costing sebesar Rp6.250.500 dengan harga per pcs sebesar Rp125.000 yang diperoleh dari total biaya bahan baku, dan biaya tenaga kerja, serta biaya overhead pabrik variable. Adapun Selisih antara harga antara kedua metode tersebut sebesar Rp1.000.
Faktor-faktor yang Memengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan Perbankan yang Terdaftar pada BEI Periode 2017-2021
Authors: Ahady Muhlisin , Fauzi Agus Khazin , Sari Putri Reno Kemala
Published: January 2024

Era globalisasi ekonomi yang mengubah perilaku dunia usaha telah memengaruhi perkembangan perekonomian Indonesia, khususnya sektor industri perbankan. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, ukuran perusahaan dan opini audit terhadap ketepatan waktu pelaporan keuangan perusahaan. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021 dengan teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linear berganda dengan SPSS Versi 23. Hasil penelitian ini menunjukkan bahwa secara parsial Profitabilitas berpengaruh terhadap ketepatan waktu pelaporan keuangan; Leverage tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan; ukuran perusahaan berpengaruh terhadap ketepatan waktu pelaporan keuangan; sedangkan opini audit tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan. Hasil penelitian ini juga menunjukkan bahwa variabel independen yaitu profitabilitas, leverage, ukuran perusahaan dan opini audit mampu memengaruhi variabel dependen yaitu ketepatan waktu pelaporan keuangan sebesar 0,225 atau 22,5% sedangkan sisanya sebanyak 77,5% dipengaruhi oleh variabel lain yang tidak digunakan dalam penelitian ini.
STREET VENDORS PERCEPTION OF THE EFFECTS OF THEIR ACTIVITIES ON ENUGU URBAN MORPHOLOGY
Authors: JOHN-NSA CHIOMA AGATHA , UMOH BONIFACE
Published: January 2024

This study examined the activities of street vendors operating within the informal economy in Enugu City with regard to its effects on the economy, human relations, environment and resulting government responses. A total of thirteen street vendors were purposively selected for in-depth interviews and non-participant observation. Variables of interest were vendors' perceptions of contributions to urban mobility, community relations and economic dynamics. The analysis was done using content analysis. Findings show that street vendors play pivotal roles in community relations. It was also found that street vendors offer convenient and accessible services, saving residents’ time, convenience of shopping in transit and saving foregone transport money. In terms of the dynamics within the informal economy, it was discovered that some vendors adapt innovative pricing strategies to offer affordability. Based on these findings, it is concluded that street vendors make multifaceted contributions to Enugu's urban economy, cityscape and positive community living. It is therefore recommended that rather see them as a nuisance, urban policymakers and planners have to recognize the significance of street vendors and the informal economy generally  in shaping the city's social fabric, mobility patterns, and economic landscape as they strive to create resilient, inclusive urban environments as enshrined in Sustainable Development Goal number 11.
Titanium Dioxide Nanoparticles in Dentistry: Multifaceted Applications and Innovations
Authors: Ali Radwan , Alwan Abdulkareem Hussain
Published: January 2024

At present, titanium dioxide nanoparticles (TiO2 NPs) find effective application in human consumables, pharmaceuticals, beauty products, cutting-edge healthcare, and dental care due to their non-toxic, non-allergenic, and biocompatible properties when in direct proximity to the human body. These NPs exhibit exceptional versatility in terms of their satisfactory chemical steadiness, cost-effectiveness, potent oxidation characteristics, elevated refractive index, and improved visual appeal. These NPs are produced using traditional techniques (both physical and chemical) as well as modern biological methods (biological, eco-friendly, and derived from biological sources), each carrying its own set of strengths and weaknesses in this current era. The importance of TiO2 NPs in the medical field encompasses applications in drug delivery, cancer treatment, orthopedic implants, biosensors, instruments, and devices. In dentistry, they play a crucial role as biomaterials in items like toothpaste, oral antibacterial solutions, teeth whitening products, and adhesives. Furthermore, TiO2 NPs hold a significant position in various dental specialties. They are utilized in orthodontics for wires and brackets, in endodontics for sealers and obturating materials, in maxillofacial surgeries for implants and bone plates, in prosthodontics for veneers, crowns, bridges, and acrylic resin dentures, and in restorative dentistry for glass ionomer cement (GIC) and composites.
Kajian Peranan Sektor Ekonomi Basis Terhadap Produk Domestik Regional Bruto (PDRB) Kabupaten Lamongan Tahun 2022
Authors: Parikesit Penangsang  , Pramita Studiviany  , Adiati Trihastuti
Published: January 2024

The improving condition of the regional economy can be seen through economic growth, of course this cannot be separated from the support of an increase in investment value. Lamongan Regency's long-term economic development aims to increase sustainable economic growth by providing investment opportunities for investors. A good investment climate is needed by investors so that their investments have a positive impact. Regional economic development hopes to have good progress and can increase the GRDP of Lamongan Regency. Various efforts have been made by the regional government to promote Lamongan Regency with the aim of attracting investor interest so that GRDP and Regional Income increase, as well as having a direct impact on equitable development in all fields. In this situation, there needs to be a phenomenal instrument to encourage the investment climate, by calculating 17 GRDP economic sectors, to find out which economic sectors have a basic economy, and this needs to be supported by the Lamongan Regency Regional Regulation. The GRDP of Lamongan Regency from 2017-2021 is a description of the economic activities of 17 GDP economic sectors which are experiencing fluctuations. Economic structure based on business field, rate of economic growth in a region, increase in prices of goods and services over one year, determination of base and non-base sectors, development of investment value based on target and realization, development of gross fixed capital formation, investment opportunities seen through the ICOR approach . The role of regional government as regional leaders and OPD as regional government organizers, needs to support economic activities so that GRDP in 2022 increases. Using the ICOR value can predict the amount of investment in the four sectors, namely the Agriculture, Forestry and Fisheries sectors amounting to IDR 7,115,508,510,000.00, the Processing Industry sector amounting to IDR 12,289,068,850,000.00, Wholesale and Retail Trade sector; Car and Motorbike repairs amounting to IDR 21,761,325,480,000.00, Real Estate sector amounting to IDR 2,809,442,040,000.00. This results in a prediction of the GRDP value increasing to Rp. 28,853,394,420,000 and investment/capital investment requirements to increase the GRDP of Lamongan Regency amounting to Rp. 15,580,832,990,000.00, this economic sector needs to be supported by a Regional Regulation concerning Providing Incentives and Facilitation of Regional Investment which has a positive impact on Investment and absorbs Lamongan Regency workforce.
Nilai-Nilai Kepemimpinan Pendidikan Islam Dalam Filsafat Stoikisme
Authors: Ghazali Ziyadul Ifdhal
Published: January 2024

Pemimpin atau kepemimpinan merupakan salah satu instrumen penting dan vital dalam sebuah organisasi, tidak terkecuali di lembaga pendidikan Islam. Banyak sekali penelitian yang dilakukan dan berakhir pada kesimpulan jika kepemimpinan adalah ruh organisasi yang menentukan berhasil tidaknya sebuah organisasi dalam mencapai tujuannya. Filsafat stoikisme adalah aliran filsafat tentang bagaimana cara menghadapi berbagai persoalan dalam kehidupan dan cara bagaimana meraih kebahagiaan dalam hidup melalui pengendalian diri. Penelitian ini menggunakan metode kualitatif studi kepustakaan dan dianalisis menggunakan analisis deskriptif. Penelitian ini berhasil mendapatkan kesimpulan jika teknik-teknik pengendalian diri dalam filsafat stoikisme selaras dengan teori-teori kepemimpinan khususnya dalam teori kepemimpinan modern. Pemimpin sebagai sosok sentral di lembaga pendidikan Islam harus memiliki ketenangan dan pengendalian diri dalam menghadapi berbgai problematika dalam dunia pedidikan. Terdapat lima teknik pengendalian diri dalam filsafat stoikisme, yaitu nature (hidup selaras dengan alam), dikotomi kendali, premiditatio malorum, amor fati, dan memento mori yang relevan dan dapat diimplementasikan dalam kepemimpinan pendidikan Islam.
Shame culture and the prevention of sexual harassment in university: A case study in Indonesia
Authors: Achmad Nurman , Susanto Hendra , Rapita Desinta Dwi , Zahro Azizatus , Yulianeta Yulianeta , Fatmariza Fatmariza
Published: January 2024

This study aims to explore how the relationship between the culture of shame and the handling of cases of sexual violence in universities in Indonesia. The research location was conducted at three State universities with legal Entities; Universitas Negeri Malang (UM), Universitas Negeri Padang (UNP), and Universitas Sumatera Utara (USU). The data collection procedure was performed through in-depth interviews and focus group discussions (FGD). The results of the study show that the culture of shame in reporting victims is closely related to the course of the handling cases of sexual violence (PKKS) process. Shame due to social and cultural stigma also needs to be considered as a reference in forming policies to prevent and follow up on sexual harassment prevention. This means that apart from the urgency of making regulations or a special team, universities must also be able to provide space, time, and services that can guarantee the safety of victims both physically and psychologically.
“Ceramic road” – seen from village communal house carving art
Authors: Huong Nguyen Thi Lan
Published: January 2024

Inheriting the essence of traditional art has always been considered the fulcrum for the development of modern art. Pottery Road is the sketch for viewers of artworks re-enacting important historical events of the country, scenic spots along with the quintessence of traditional pottery villages. The image of “Ceramic Road” in close relationship with regions in the country is also simulated by a 100m-long ceramic painting piece, using ceramic coated with a colored glaze, fired at a temperature of 1,200 degrees Celsius, ensuring durability stands firm against time. The ceramic path with the application of traditional artistic elements, although not really a creative application, has also achieved certain successes.
Impact of using Artificial Intelligence in visual art performance: Artificial Intelligence on the Design Industry
Authors: Ibrahim Abeer
Published: January 2024

This study examines AI's huge impact on visual art performance. This study examines how AI's history, tools, and uses in visual art have transformed processes and immersed audiences. Machine learning, computer vision, and GANs let artists create, curate, and alter visual art with unprecedented creativity. AI creates visual art performance concepts, styles, and aesthetics. AI helps artists analyze massive data sets, find trends, and try new art forms. Case studies demonstrate how AI has been used in many artistic disciplines to create groundbreaking performances, interactive installations, and fascinating experiences. AI-powered inventions have changed art genres and captivated viewers. Collaborative art has pushed creativity and innovativeness. Audiences can participate in the creative process and co-create meaning and narrative in personalized, immersive, and interactive AI-powered art experiences. AI in visual art performance affects biases, ownership, copyright, transparency, and accountability. The paper advocates for ethical, legal, transparent, and interpretable AI systems in the arts to promote equality and fairness. Examine future AI visual art performance adjustments, enhancements, and challenges. It enhances AI algorithms for artistic expression, emotions, and aesthetic. AI researchers, visual artists, composers, dancers, and performers will create more complex, interactive cross-disciplinary works. Interpretability, bias reduction, and ethics research advance the field.
Evaluating the pedagogical professionalism of students in pedagogical universities in Vietnam in the context of open knowledge
Authors: Nguyen Van Luong  , Mai Quoc Khanh  , Tran Viet Cuong  , Tran Trung Tinh
Published: January 2024

Objective: This study aims to assess the level of pedagogical professionalism among students enrolled in pedagogical universities in Vietnam and identify the strengths and weaknesses of the current pedagogical education system in Vietnam in the context of open knowledge. The study also suggests measures to improve the quality of education in this field. Methodology: The study uses a quantitative research methodology with an online survey administered to a sample of 250 students from a list of all students enrolled in pedagogical universities in Vietnam. The survey will be conducted using Google Forms and will be available from November 2020 to February 2022. The sample is selected through a random sampling technique to ensure representativeness, and the sample size is determined based on statistical calculations to ensure a confidence level of 95% and a margin of error of 5%. Research results: The study provides insights into the level of pedagogical professionalism among students in pedagogical universities in Vietnam and identifies areas for improvement in the pedagogical education system in Vietnam in the context of open knowledge. The study's findings can help policymakers and educators to develop strategies and policies to improve the quality of education in this field.
Homoeroticism and misogyny in T. S. Eliot’s Life and The Waste Land
Authors: Abbas Syed Zamanat
Published: January 2024

There has been a renewed interest in reading the life story of T. S. Eliot by Gordon (2012) along with that of his first wife Vivienne Haigh Wood by Seymour-Jones (2009) with adjuvant scholarship on the poet’s ‘deviant sexuality’ and disavowed homoeroticism. The biographical approach took a new turn in Eliot’s case especially after the publication of Inventions of the March Hare (1996), which not only exposed or let’s say help ‘out’ the closeted poet. The paper uses Eve Kosofsky Sedgwick’s ‘Paradigm of the Closet,’ and Koestenbaum’s idea of ‘male literary collaboration’ to complicate the study of a celebrated author who enthralled a whole century of readers. While the author seems not to die despite Barthes dictum, the paper problematises the author/poet/character nexus in The Waste Land and suggests that the detestable portrayal of women and their sexuality in the poem reflects a conspicuous psychic manifestation of repressed homosexuality, which engenders serious anxiety of the feminine. The bleakness of his magnum opus The Waste Land, read in the failed sexual encounters, is forced onto the feminine. However, “outing Eliot” here should not be read as homophobic, and on the contrary the paper works its way down to demonstrate how psychological manifestations of a repressed homosexuality in the author enthralled a whole generation, till it turned out that societies of modern times can at times be tricked into celebrating misogyny.
A pragmatic study of incivility in Trump-Biden first American political debate
Authors: Al-Aadili Nesaem Mehdi , Al-Jadooi Shaimaa Min’im
Published: January 2024

This study pragmatically investigates incivility in the first Trump-Biden American political debate. This topic is chosen for its significant negative impact on both individuals and society as a whole, particularly in the political arena. The current study endeavors to achieve the following aims:(1) Specifying the types of incivility used in the Trump-Biden first American political debate, (2) Identifying the prevailing functions of incivility in the chosen data, (3) Finding out the pragmatic strategies employed by the two rivals. To achieve these aims, the following procedures are adopted: (1) Presenting a literature review about the pragmatics of incivility, (2) Adopting an eclectic model to analyze the chosen data pragmatically, and (3) Analyzing the data both qualitatively and quantitatively to come up with some conclusions. The fundamental conclusion of the current study is that debaters in American political debates employ three types of incivility, namely, invectives and ridicule, hyperbole and distortion, and emotionality and histrionics. These three types are pragmatically realized through different pragmatic strategies, such as speech acts, non-observance of maxims, impoliteness strategies, and argumentative appeals.
Pendidikan Pesantren di Zaman Teknologi antara Tradisi dan Modernitas
Authors: Kurniawati Wakhidah , Anshory Muhammad Isa
Published: January 2024

Islamic boarding schools, as traditional Islamic educational institutions, have become an integral part of the history of education in Indonesia. However, with the emergence of modern technology, Islamic boarding schools are faced with new challenges that require adaptation to current developments. This article explores the dynamics of Islamic boarding school education in facing the technological era, exploring how these institutions try to maintain traditional values while still taking advantage of technological advances. This research was conducted using a qualitative approach with in-depth interviews and participant observation at several leading Islamic boarding schools. The findings show that Islamic boarding schools face a dilemma between preserving traditions and responding to the demands of the times. Several Islamic boarding schools have succeeded in integrating technology into their curriculum without sacrificing fundamental Islamic values. However, challenges in managing the impacts of modernity are also visible, including the potential for changes in social and spiritual values among santri. This article provides insight into Islamic boarding schools' efforts to bridge the gap between tradition and modernity. The practical and strategic implications of this research can provide guidance for Islamic boarding schools and other stakeholders in developing education that is relevant to the times without losing the essence of Islamic boarding school education which has become a characteristic of educational culture in Indonesia.
Implementasi Pendidikan Pesantren dalam Keluarga sebagai Tanggungjawab Orangtua Mendidik Anak
Authors: Pamungkas Maulana Al Bana , Anshory Muhammad Isa
Published: January 2024

This article discusses the application of education that pesantren instill in their students based on Surah Luqman verses 12 and 13. The aim is to remind parents about the responsibility of educating children and to help provide insight into what things need to be instilled and accustomed to children in their daily lives. This research uses literature study method and descriptive qualitative with data collection techniques through observation. Implementation of Pesantren Education in the Family as the Responsibility of Parents to Educate Children is able to be one solution in providing insight to parents about what is very important to give to children both from an early age until children grow up. With the hope that children who have been sent to school by their parents remain in good habits and do not forget their life while in boarding school.
Metastatic Pleomorphic Lobular Carcinoma of the Breast to the Urinary Bladder: A Report of 10 Cases and Assessment of TRPS1 in the Differential Diagnosis With Plasmacytoid Urothelial Carcinoma
Authors: Zhang Guan-Nan , Susnik Barbara , Paulsen Emma J. , Lyons Lisa L. , Delma Katiana S. , Jorda Merce , Epstein Jonathan I. , Kryvenko Oleksandr N.
Published: January 2024

Context.—

Metastatic pleomorphic lobular carcinoma (MPLC) to the bladder is rare and has considerable histologic and immunohistochemical overlap with plasmacytoid urothelial carcinoma (PUC).

Objective.—

To distinguish MPLC from PUC morphologically and immunohistochemically, including a newer marker, TRPS1.

Design.—

Ten MPLCs to the bladder were reassessed and stained with estrogen, progesterone, and androgen receptors; GATA3; keratin 5/6; HMWK; GCDFP-15; and TRPS1. Sixteen PUCs constituted controls.

Results.—

We studied 4 transurethral resections of bladder tumors and 6 biopsies from 10 women (median age, 69 years) who had breast cancer on average 15 years prior. Microscopic patterns included single cells and cords of cells (n = 4), nests/sheets of dyscohesive cells (n = 2), or both (n = 4). All tumors had cells with voluminous eosinophilic cytoplasm and eccentric nuclei mimicking PUC, and 7 of 10 tumors had signet ring cells. MPLCs were positive for estrogen (8 of 10), progesterone (3 of 7), and androgen (4 of 10) receptors; GCDFP-15 (7 of 10); GATA3 (9 of 10); HMWK (7 of 8); and TRPS1 (7 of 10). No MPLCs stained for keratin 5/6 (n = 9). Of 16 PUCs, 2 showed faint and 2 demonstrated strong TRSP1 staining; 7 of 16 were negative for p63.

Conclusions.—

MPLC to bladder often presents in patients with a remote history of breast cancer, exhibiting significant histologic and immunohistochemical overlap with PUC. Based on prior works and the current study, estrogen receptor (particularly SP-1), mammaglobin, and p63 help differentiate MPLC from PUC. Keratin 5/6 may aid in distinguishing a less frequent basal-type PUC because it is typically negative in MPLC. Some PUCs express TRPS1. Caution should be exercised because immunophenotypes of these tumors greatly overlap, and ramifications of misclassification are major.
Künstliche Intelligenz und Schweizer Recht, Januar-Dezember 2023
Authors: Bötticher Daniel
Published: January 2024

Entsprechend dem Ziel der «(Zeit-)schriften des Rechts», die von Tag zu Tag anschwellenden und zunehmend verstreuten Veröffentlichungen zum Recht zu sammeln, zu sichten und hieraus eine Auswahl aktuell besonders lesenswerter Texte zu treffen, wird in dieser Ausgabe eine Auswahl der Schriften an der Schnittstelle von Künstlicher Intelligenz (KI) und Schweizer Recht aus dem Zeitraum Januar-Dezember 2023 vor­ge­legt.
Which mathematics should be learned for biology?
Authors: Haiech Jacques
Published: January 2024

A viewpoint on the teaching of mathematics in biology is presented. It is based on a definition of the notion of the living organism, a description of an integrated didactic space where a curriculum is a path in this space, and, finally, a proposal for a framework of teaching extending from the bachelor's degree to the doctorate and taking into account the students' objective, either scientific or engineering. The aim of these reflections is to trigger a discussion on the presentation of programmes for the teaching of mathematics in biology curricula, making it possible to establish the objectives to be achieved from bachelor to master.
The Impact of Maternal Factors on Stunting Incidence in Children Aged 6 – 59 Months at Sasi Community Health Center, Timor Tengah Utara Regency, East Nusa Tenggara
Authors: Permatasari Maryam , Giovanny Jose , Awliya Awliya , L.C. Tanuwijadja Elisabeth , Agung Indrawan I Wayan
Published: January 2024

Stunting, defined as height-for-age more than two standard deviations below the WHO’s child growth standards median has many long-term consequences. With a high prevalence of stunting in the Kelurahan Sasi (10% in August 2023), we aim to determine whether identified maternal risk factors align with the local context, offering insights for effecting interventions in Timor Tengah Utara Regency. This is a case-control study with a sample size of 103 children aged 6 to 59 months participating in three Posyandu in Sasi Community Health Center. Maternal risk factors impacting stunting occurrence are assessed through bivariate using chi-square test and multivariate analysis using multiple logistic regression methods. Of the 103 children who attended Posyandu in Kelurahan Sasi, 28,1% of children exhibited stunting, with statistically significant risk factors namely low maternal education, low knowledge about stunting, low household wealth index, gestational age, and short maternal height. Maternal education emerged as the primary risk factor for stunting in Sasi Community Health Center (OR 6.0; 95% CI 2,3 to 4.5; P=0.0029). Maternal education emerged as the primary risk factor on stunting in Sasi Community Health Center, as indicated by both bivariate and multivariate analysis. Furthermore, low household index and short maternal height were linked to a higher likelihood of stunting, emphasizing the influence of economic factors. Maternal age and iron supplementation did not emerge as statistically significant contributors to stunting, contrary to previous findings, suggesting the need for further investigation despite the study’s limitations. This study shows that several factors like maternal knowledge, household wealth index, maternal education, maternal height, and maternal gestation have a significant impact on the incidence of stunting. However, maternal age and iron supplementation did not show any significant impact.
Joint Production Cost Allocation in Determining Cost of Goods Production to Optimize Profits
Authors: Mutiara Sari Vira , Supriati Diana
Published: January 2024

PT Kemang Food utilizes the selling price method and the average per unit method for allocating joint production costs to its main products and by-products. The company produces sausages, burgers, delicatessen, meatballs, and a by-product consisting of beef and MDM (Mechanically Deboned Meat) from chicken esophagus, breastbone, and thigh. The study reveals that, according to the profit achievement policy and the targeted cost calculation, the selling price method is more profitable than the average per unit method. The profit obtained through the selling price method exceeds that of the average per unit method. Despite this, both methods experienced a decline in profits in 2020 due to the COVID-19 pandemic, as evidenced by trend analysis. Managerial implications stress the significance of accurate cost determination for optimizing company profits, especially during challenging times such as the pandemic. This underscores the need for adaptability in cost allocation strategies to maintain financial health and achieve optimal production costs in the face of external disruptions. The findings emphasize the importance of strategic decision-making in managing joint production costs for sustainable profitability
Do Accounting Information Systems, Internal Control, IT Utilization, and HR Competence affect Financial Reports Quality?
Authors: Widiasalwa Syadzwana , Asaari Masagus , Zhafiraah Nazma Riska
Published: January 2024

The purpose of internal research is to determine the effects that information technology (IT) use, internal control systems, accounting information systems, and human resource (HR) competencies have on PT. Akebono Brake Astra Indonesia's financial statements. 38 respondents filled out questionnaires as part of the study's research methodology. In this study, the types of data quality assessments used were validity and reliability tests. The conventional assumption tests that were used in this study were the multicollinearity, heteroscedasticity, and normality tests. The variables pertaining to the accounting information system and the use of information technology, on the other hand, have a positive and significant impact, according to the results of the multiple linear regression test, coefficient of determination test, t-test, and F-test that were used in this study. on the caliber of bank accounts. The efficacy of the internal control system and human resources are unaffected in the interim by the accuracy of the financial statements. Its management implications include enhanced operational efficiency, data quality and reliability, and information technology utilization optimization.
Islamic Education As An Effort To Strengthen Morals In The Era Of Globalization
Authors: Muhammad Giantomi , Surana Dedih , Sanusi Iwan , Suhartini Andewi
Published: January 2024

Islamic education at this time is very much needed to develop knowledge based on faith and piety. This results in a pattern of physical and spiritual behavior that produces a form of self-concept, namely, being a person with character. The weakening of moral attitudes in the personality of a Muslim is not a small problem and needs to be taken seriously. Islamic education has an impact on increasing faith and piety to form a person who has character, especially with the increase in the current era of globalization, which changes all aspects of life, including mindset. The purpose of this study is to find out the process of Islamic education as the actualization of Islamic teachings so that it can be an effort to strengthen the morals that occur in this era of globalization in the personality of Muslims. This research is qualitative research with the type of library research (Library Research). The results of this study show that the strengthening of morals by Islamic education in the current era of globalization in addressing present moral and ethical deviations includes the need for revitalization as moral strengthening that needs to be carried out by Muslims today in facing the era of globalization, including 1) applying a holistic learning model and based on morality, 2) revitalizing moral education, 3) revitalizing social education, and 4) revitalizing the role of technology.
 
Keywords: Islamic Education, Morals, Globalization Era, Morals, Ethics.
Application Of Problem Based Learning Model To Improve Negotiation Text Writing Skills In Class X AKL 1 SMK Negeri 1 Duduksampeyan
Authors: Wangi Nisaul Barokati Seliro , Pradana Mohammad Syaiful , Saifuddin Saifuddin
Published: January 2024

In learning Indonesian in class X SMA/SMK/MA, there are activities to write negotiating texts. According to the results of observations made by researchers, the ability to write negotiating texts for class X students at SMK Negeri 1 Duduksampeyan is still relatively low. Thus, it is necessary to apply a learning model, namely a problem-based learning model to overcome these problems. This study aims to (1) improve negotiating text writing skills, (2) describe student activities, (3) describe teacher activities, and (4) describe student responses. This research is qualitative by using Classroom Action Research (CAR). The subjects of this study were students of class X AKL 1 SMKN 1 Duduksampeyan. The research instruments were learning outcomes tests, observation sheets, and student questionnaires. Collecting data with test results, student observation sheets, and student response questionnaire sheets. The technique used is the descriptive qualitative data analysis technique. Based on the results of the study, it is known that the increase in learning outcomes of negotiating texts obtained from the first cycle obtained an average score of 78.78% until the second cycle became 82.15%.
 
Keywords: problem-based learning, writing skills, negotiating text, teacher activities, student activities.
Implementation Of Religious Values Through Islamic Education Learning At State Middle School 1 Surakarta
Authors: Oktaviani Tri Ulfa , Abidin Zaenal
Published: January 2024

The aim of religious values education is so that the younger generation has a noble personality and sufficient knowledge to live life. Character education is capital in responding to problems in the surrounding environment. To achieve this goal, it is necessary to have efficient methods and extraordinary processes. The data collected in this research was collected through observation, interviews, and documentary studies. The methodology used to analyze the data is the Maile Huberman method, which includes collecting, reducing, conveying, and drawing conclusions from the data. The results of the research show that students at SMP Negeri 1 Surakarta apply religious values in religious learning, namely, planning in the form of a syllabus and lesson plans which contain learning plans such as methods, approaches, media and sources used for learning religious values at SMP Negeri 1 Surakarta. There are also several challenges in the world of education, the problem is that the education system is still weak, its objectives are still unclear, the curriculum is not yet aligned, or relevant, the atmosphere is not yet attractive, and so on. Therefore, the figure of a PAI teacher is important in shaping students to change attitudes or habits that are considered inappropriate. The instillation of students' religious values at SMP Negeri 1 Surakarta states that the implementation of students' religious values is in the form of habituation to worship through congregational midday prayers, character education, reading the Koran before learning, especially during character education and PAI learning, other habits are about morals. There are obstacles to implementing religious values in an educational institution. The obstacle is from the students themselves, the lack of educators who can direct their students. The obstacle for teachers in introducing religious values is students whose character is difficult to change before school.
 
Keywords: Religious Values, PAI Learning.
REGULATION, SUPERVISION, AND IMPLEMENTATION OF SHARIA PRINCIPLES IN BANKING BY OJK (ANALYSIS OF LEGAL ASPECTS AND CHALLENGES)
Authors: Salwatun Aslamia  , Ahmed Fatir Sadikin  , Muhammad Agil Saputra  , Yeni Yulia Kusuma  , Tiana Nataza  , Rangga Okrio Saputra
Published: January 2024

Banking institutions play an important role in the economic development of the country. Banks are intermediary institutions that cannot be separated from people's lives. Sharia banking is part of the existing banking system in Indonesia which has its own challenges in implementing sharia principles and maintaining its stability. Prior to the establishment of OJK (Financial Services Authority), Bank Indonesia had full authority in supervising the financial services industry, including banking. The Financial Services Authority was established as an answer to problems that arose in the banking sector after the crisis in several national banks. The OJK Law which came into force on November 22, 2011 authorizes OJK to conduct supervision, regulation and investigation in the banking sector in Indonesia. This study discusses the legal aspects of banking regulation and supervision as well as the implementation of sharia principles in OJK sharia banking. The research methods used are legal approaches and literature reviews. The results of the study show that OJK has an integrated regulatory and supervisory function in the entire financial services sector. OJK is considered a superior institution with great authority. OJK also plays a role in regulating and supervising Islamic banking
The Grammar of Science: How Many Participants Do I Need in My Survey?
Authors: Kaewkungwal Jaranit
Published: January 2024

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Halal Green from Plant-Based Product Perspective: Palm Oil as a Potential Source for Marine Engine Lubricant
Authors: Deuraseh Arif , Deuraseh Nurdeng
Published: January 2024

The green concept is the idea or the theory that harmony with the demand of Shariah, and therefore, it needs to be put into practice in the daily lives of every inhabitant on earth, including Muslims. Everyone can contribute and create impacts with their actions towards the environment; it may be good but also bad. As Muslims, it is part of their religious duties to make a good impact on the environment in general and the earth in particular. This research project is an attempt towards a halal green perspective of palm oil as a potential source of marine engine lubricant. This is because the Synthetization of Trimethylolpropane (TMP) esters derived from palm oil through transesterification has proven to be a suitable lubricant for industrial purposes. The lubricant displays good thermal and oxidative stability, a high viscosity index and, most importantly, good biodegradability. Thus, they are suitable for marine applications where environmental concerns are paramount due to oil spillage. However, the high requirement of lubricant properties due to extreme conditions for marine vehicles prevents the lubricant from being used for marine applications. Thus, this work aims to improve the important properties of TMP esters by blending them with synthetic marine engine oil. This will allow the TMP ester to achieve a higher kinematic viscosity, lower pour point and stronger wear prevention properties that are critical for applications in marine four-stroke engines while still retaining the biodegradability of the lubricant to some degree. The result obtained was a 40% TMP to 60% Synthetic Oil blend ratio that is most suitable to ensure maximised biodegradability potential without sacrificing engine performance.
Blockchain for Resilient Halal Food Certification during Post-COVID Era
Authors: Sim Stephen
Published: January 2024

This study examines the overwhelming effects of the COVID-19 pandemic on the global food industry with a specific focus on the challenges faced by the Muslim community in validating and certifying Halal food. The unprecedented disruptions caused by the pandemic, including border closures and lockdown measures, underscored the urgent need for a sustainable ecosystem to ensure food security and maintain the integrity of Halal standards. This study explores the potential of blockchain technology as a robust and transparent solution for enhancing Halal food validation, certification, and auditing. Moreover, this research examines how blockchain is applied in the Halal sector using eHalal.io as a case study and netnography to understand online communities’ behaviour regarding Halal products. By facilitating secure transactions and instilling trust in the supply chain. Blockchain emerges as a transformative tool that can empower Halal authorities to adapt to the evolving demands of Muslim consumers, especially in the rapidly expanding online realm during crisis and post-pandemic era. Through an in-depth analysis of the benefits and implications of blockchain adoption, this study contributes to the discourse of leveraging technology to navigate the challenges Muslim communities face and establish resilient Halal food certification practices in the wake of and after the COVID-19 pandemic. These findings highlight the potential of blockchain as a catalyst for innovation, efficiency, and sustainability in the Halal food industry, paving the way for a more resilient and inclusive future.
DESTINAÇÃO DE RESÍDUOS SÓLIDOS EM CANAÃ DOS CARAJÁS
Authors:   UNIFESSPA, CARVALHO Darwison , SANTANA Erika ,   UNIFESSPA, SILVEIRA Rafaela ,   UNIFESSPA
Published: January 2024

As in the entire urbanization process, large undertakings that drive trade, employment and income drive the flow of people and the urban development of a city. At this juncture, it is possible to affirm that the city of Canaã dos Carajás undergoes a process of economic growth and development due to the influen-ce of the widely exploited mining sector in the region. The objective of this research is to correlate the high rate of population growth with the growing mass of solid waste produced, addressing the modifying role of cooperatives in the disposal of these wastes and how they influence social, environmental and economic issues in the management process. The objective of this research is to correlate the high rate of population growth with the growing mass of solid waste produced, addressing the modifying role of cooperatives in the disposal of these wastes and how they influence social, environmental and economic issues in the management process.
ANÁLISE DA GERAÇÃO DO RCD NA CIDADE DE TRÊS CORAÇÕES, MG
Authors:   UFMG, CAMPOS Camila , BESSA Sofia ,   UFMG
Published: January 2024

The increase in urbanization and industrialization of cities, added to the high population density, pro-duces a huge volume of construction and demolition waste (RCD). Waste generation only grows. This work is a case study, which deals with the issue of RCD management and which diagnosed the situation of irregular RCD positions in the city of Três Corações, Minas Gerais. Several irregular residues were mapped to characterize the points and the type of material discarded. The data obtained were grouped and analyzed. There is a need for public policies to improve the management of CDW in the municipality, since the large volume of material deposited irregularly has caused damage to the environment, and a large part of the material can be benefited and reused in the various processes. construction, which would help the sector financially and contribute to the environment.
BIOCOMBUSTÍVEL SÓLIDO: Utilização de resíduos agrícolas para obter energia térmica
Authors: EZIRIO Maria Júlia , BARCELOS Ricardo , MAGNAGO Rachel
Published: January 2024

The search for energy sources that can replace fossil fuels is extremely important, both in the econo-mic and socio-environmental aspects. The objective of this work was to make briquettes with coffee grounds, rice husk, orange peel and to characterize the moisture content, ash content and lower and higher calorific value comparing with the values for firewood and compression test, to characterize the resistance briquette mechanics, study and present the technical and economic feasibility analysis. In this way, the materials presented adequate mechanical resistance to compression to be manipulated and stored, characterized for domestic use. The composition that obtained the best result of energy content was Sample 2 (10g of rice husk, 75g of potato peel and 50g of orange peel) which presented the value of superior and inferior calorific value of 17.22 MJ/Kg and 15.85 MJ/kg, respectively. The smoke released during burning was in the range of 2-3 on the Ringelmann scale. In addition, the values found for all solid biofuels were higher than those known for firewood.
ESTUDO BASEADO EM DADOS DO SNIS: Avaliação da disposição irregular de resíduos sólidos em Jacundá
Authors:   UNIFESSPA, ALMEIDA Kemely , ASSUNÇÃO Isabella ,   UNIFESSPA, SILVEIRA Rafaela ,   UNIFESSPA
Published: January 2024

The current work aimed at solid support data by reference to the scope of the city, external by the pla-tform of the National Sanitation Information System (SNIS) in correspondence of analysis of Jacundá-Pará, in an attempt to correspond to the irregular disposal of identified waste. In the municipality, which is ultimately related to possible effects on the natural environment and population. The methodology was based on three interconnected and seven SNIS indicators, to determine the main problematic fac-tors. The results and the movement of the urban population regarding the chosen indicators, served to verify the annual increase in the city’s population, respectively; Indicating the percentage referring to the frequency of collection; as well as the final destination of solid waste. In conclusion, qualifying the prece-dents to these generated irregularly, given the relationship of execution of public services delivered, face to face, regarding generated goods.
CARTILHA INFORMATIVA: gestão de resíduos para laboratórios de fabricação digital
Authors:   UFSC, PAZMINO Ana , LEITE Dominique ,   UFSC
Published: January 2024

The maker culture, also known as “do it yourself”, emerged in the 70s, but in the last decade with the emergence of new technologies, digital fabrication spaces have increased increasingly. The idea of FabLab, digital fabrication laboratories, makes tangible a project, an idea, this movement that is already taking place in many countries and allows many people to create, share, and become protagonists of a small-scale manufacturing process FabLabs as design and materialization spaces generate a lot of waste due to the manufacturing processes and the various materials involved in the construction of models, prototypes and products, and their generation and disposal of waste. This article shows a documentary research on the problem of garbage, the case study in the survey of waste from a FabLab and as a result proposes a booklet with some measures to minimize the environmental impact and the generation of waste.
METODOLOGIA TOP-DOWN PARA MENSURAR A REDUÇÃO DE EMISSÕES DE GASES DE EFEITO ESTUFA NA TROCA DO COMBUSTÍVEL DE QUEIMA EM UMA REFINARIA SITUADA NO PIM
Authors:   UFAM, SAMPAIO FILHO Juscelino
Published: January 2024

This study aimed to apply a method for quantifying CO2 emissions in equipment in the units of a oil sector company with an operating unit installed in the Industrial Pole of Manaus (PIM) based on top-down methodology proposed by the Intergovernmental Panelon Climate Change (IPCC), it is internationally recognized and recommended by the UN (United Nations). This study describes the steps for the application of the technical chosen, allowing quantify CO2 emissions in the equipment when used fuel oil in burning, and after conversion to gas fuel. The main focus of the article is to approach and apply the top-down methodology in consumption information obtained in the existing monitoring system database, quantifying CO2 emissions, and allowing compare the emissions before and after equipment conversion.
DIY API with Make and {plumber}
Authors: Heiss Andrew
Published: January 2024

  Complete tutorial and code See the full tutorial here. You can also see the tutorial’s code here and the code for the final API here.
A Decade of FAIR – and what next? Q&A on FAIR workflows with the Netherlands X-omics Initiative
Authors: Edmunds Scott
Published: January 2024

 Marking the 10  th  anniversary of the formulation of the FAIR principles, we have one of our GigaBlog Q&A’s with   Peter-Bram ‘t Hoen, Alain van Gool,   Anna Niehues and Casper de Visser   from the Netherlands X-omics Initiative and Radboud University Medical Center in   Nijmegen, authors of a new paper on publishing FAIR workflows. 
Giải pháp bảo đảm an ninh lương thực bền vững tại Việt Nam
Authors: Nguyễn Hồng Sơn
Published: January 2024

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Nâng cao chất lượng đào tạo nghề cho lao động nông thôn tỉnh Hòa Bình
Authors: Lê Hương Giang  , Đông Thị Hồng
Published: January 2024

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