bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH KUALITAS PELAYANAN KESEHATAN TERHADAP KEPUASAN PASIEN PUSKESMAS KECAMATAN PANCA RIJANG KABUPATEN SIDENRENG RAPPANG
Authors: Anggraeni Nurlina , Sapri Sapri , Syarifuddin Rifni Nikmat
Published: September 2023

This study aims to determine the Health Service Quality of Panca Rijang Health Center, Sidenreng Rappang and to out the Patient Statisfaction of Panca Rijang Health Center in Sidenreng Rappang and the Effect of Quality of Health Service on Patient Satisfaction in Panca Rijang Health Center, Sidenreng Rappang. The population of this study was all outpatient referral patients and outpatient visit at the Panca Rijang District Public Health Center, namely 2114 people. The sample used by researchers was 95.48 or 95 respondents, taken based on insedental sampling techniques. This type of research is descriptive qualitative. Data collection techniques used in this study are observation, questionnaire, interview and library study. The collected data is then used by means of data analysis techniques, using SPSS 16.0 for Windows and the Likert Scale. The results of this study indicate that the quality of health service at the subdistrict health center in the five district of Panca Rijang district Sidenreng Rappang with a recapitulation of 58,12% categorized as not good. Satisfaction of patiens in the district health center Panca Rijang regency Sidenreng Rappang with a recapitulation of 63,2% categorized as good, however, it is know that there is a problem with the location indicator 60,4% facility 57%, image 60%. Effect of Quality of Health Service on Patienst Satisfaction in Panca Rijang District Health Center, Sidenreng Rappang Districtwith a value of  thitung ≥ ttabel 1.740 ≥ 1.661, then Ho is rejected and Ha is accepted, meaning that it is significant.
PENGARUH PERILAKU ORGANISASI TERHADAP PENINGKATAN PRODUKTIVITAS KERJA PEGAWAI DI DINAS PERPUSTAKAAN DAN KEARSIPAN KABUPATEN SIDENRENG RAPPANG
Authors: Fitri Sri Ramadani Nurul , Saifullah Saifullah
Published: September 2023

The purpose of this study was to determine the effect of organizational behavior on improving employee productivity at the Library and Archives Service of Sidenreng Rappang Regency. The population of this study were 41 people in the Office of Library and Archives of Sidenreng Rappang Regency aged 17 years and over. The sample in this study were 39 employees in the Department of Library and Archives, based on the sampling technique saturated with this type of research is descriptive quantitative. Sources of data in this study are primary data and secondary data. Data collection techniques used in this study were observation, questionnaires, interviews and documentation. The results of the influence of organizational behavior on the increase in work productivity of employees at the Office of Library and Archives of Sidenreng Rappang Regency, it turns out that the value of t count ≥ t table or 4.493 ≥ 2.026, and a significant level of 0.000. then H0 is rejected and Ha is accepted, meaning that it has a significant effect on increasing work productivity (Y). Y) with a yield of 39.8%. While the remaining 100% - 39.8% = 60.2% (influenced by other factors) which are not included in this study. So that 39.8% is still classified as low organizational behavior towards increasing the work productivity of employees at the Library and Archives Office of Sidenteng Rappang Regency.
IMPLEMENTASI PROGRAM KELUARGA HARAPAN TERHADAP PENINGKATAN KESEJAHTERAAN MASYARAKAT MISKIN DI KECAMATAN TELLU LIMPOE KABUPATEN SIDENRENG RAPPANG
Authors: Nisra Nisra , Uceng Andi , Sapri Sapri , L Syahrir
Published: September 2023

The purpose of this study was to determine the impact of the implementation of the policy of the hopeful family program on improving the welfare of the poor in Tellu Limpoe District, as well as the factors that influence the impact of the policy of the hopeful family program on the improvement of the welfare of the poor. in the District. Tellu Limpoe. The population in this case is 1049 people, while the sampling used is non-probability sampling using quantitative descriptive research and data collection includes observations, interviews, documentation, questionnaires, and literature studies. The data analysis method used is data quality test, regression method and hypothesis testing and sakalalikert using a frequency table. The results showed the implementation of the policy of the family program of hope to improve the welfare of the poor in Tellu Limpoe District, Sidenreng Rappang Regency with a value of 77.8% in the good category, while factors that influence the implementation of the policy of the family program of hope to improve the welfare of the poor in Tellu Limpoe District 60.4%. The implementation of the Hope Family Program policy has a significant effect of 60.4% on the welfare of the poor in Tellu Limpoe District, Sidenreng Rappang Regency.
ANALISIS MENGENAI PENGARUH POLITIK TERHADAP KEHIDUPAN DI KAMPUNG YEFLIO DISTRIK MAYAMUK KABUPATEN SORONG
Authors: Muhdar Aswad
Published: September 2023

Freedom of autonomy in the village there is political space provided by the government through political institutions, political institutions become a channel of communication, in conveying the will and aspirations of the village community in political life. However, political institutions are also limited to those who are considered to have an interest, while in reality political participation is that a large part of the community must take part in the process of political maturation. So the only way to provide understanding and insight for the community in the village is through an understanding of the influence of politics in people's lives. This type of research uses descriptive qualitative methods using data collection techniques through observation, interviews, and documentation. Based on the results of the study, it can be concluded: That the analysis of political influence on people's lives in Yeflio village, Mayamuk District, Sorong Regency still needs to increase political influence and socialization of the community about the purpose of holding politics so that the Yeflio village community, Mayamuk District, Sorong Regency can accept their candidates without anarchy. because the other candidates failed in the competition, the need to increase human resources by providing delivery of learning assignments, training and courses. In accordance with what is expected by the community, which has not achieved optimal results because the political influence of human resources is still lacking and needs to be improved again.
IMPLEMENTASI PROGRAM PENDAFTARAN TANAH SISTEMATIS LENGKAP DI KELURAHAN KADIDI
Authors: Nur Alfian , Sapri Sapri , Mannu Ahmad
Published: September 2023

The purpose of this study is to determine the implementation of a complete systematic land registration program in Kadidi Village, Panca Rijang District, Sidenreng Rappang Regency and to determine what factors influence the implementation of a complete systematic land registration program in Kadidi Village, Panca Rijang District, Sidenreng Rappang Regency. The population of this research is 500 people, while the research sample is 83 people. The data collection technique used in this research is to use technique Literature Studies, Observation, Questionnaire, Interview. The collected data was then analyzed using a frequency table and using the SPSS application. The results of this study indicate that the implementation of the complete Systematic Land Registration Program in Kadidi Village, Panca Rijang District, Sidenreng Rappang Regency can be categorized as either with a percentage of 71.25% and the factors that affect the complete Systematic Land Registration Program in Kadidi Village, Panca Rijang District, Sidenreng Rappang Regency can categorized as good with a percentage of 75%.
HUBUNGAN KEBIJAKAN DAN KINERJA APARAT DESA TERHADAP KESEJAHTERAAN MASYARAKAT DESA BULO TIMORENG
Authors: Asmara Anjas , Ibrahim Monalisa , Sellang Kamaruddin
Published: September 2023

This study aims to determine the relationship between policy and performance of village officials on the welfare of the community in Bulo Timorang Village, Panca Rijang District, Sidenreng Rappang Regency. The population of this study was 128 people (families of recipients of direct cash assistance) while the number of samples was 56 people (families of beneficiaries of BLT assistance). Data collection techniques used in this study were observation, interviews, literature study and questionnaires. The data analysis technique used was validity test, data reliability test, frequency tabulation analysis, and multiple linear regression and hypothesis testing and coefficient of determination analysis with the help of SPSS version 16 application. The results showed that the policy relationship. The results showed that the policy relationship (X1) obtained a tcount value greater than ttable (2,938> 2,006) then H0 is rejected and H1 is accepted. So that the hypothesis which reads the relationship of policy to the welfare of society is partially accepted. The Independent Variable of Village Apparatus Performance (X2) obtained that the tcount value is smaller than ttable (0.821 < 2.006), so H0 is accepted and H2 is rejected. So that the hypothesis which reads that the performance of village officials on community welfare is partially rejected means that there is no effect of X2 on Y. The results of the F test show that the value of Fcount > Ftable or 6.403> 3.17. And a significant level of 0.003 < 0.05, then H0 is rejected and H3 is accepted, meaning that the independent variable (policy relationship (X1) and the performance of village officials (X2) simultaneously or simultaneously affects the dependent variable (community welfare) positively and significantly. the coefficient of determination (R²) shows Adjusted R Square 0.164 or 16.4%, which means that the variation of the community welfare variable can be explained by the policy relationship variable (X1) and the performance of the village apparatus (X2), the remaining 83.6% can be explained by other variables outside the study.
KOMUNIKASI KEBIJAKAN TERHADAP EFEKTIVITAS PENERTIBAN PEDAGANG KAKI LIMA DI KECAMATAN PANCA RIJANG
Authors: Askar Askar , Ikbal Muhammad , Sellang Kamaruddin , Sahar Sahar
Published: September 2023

The purpose of this study is to find out how Policy Communication on the Effectiveness of Controlling Street Vendors in Panca Rijang District, Sidenreng Rappang Regency and knowing the factors of Policy Communication on the Effectiveness of Controlling Street Vendors in Panca Rijang District, Sidenreng Rappang Regency.The research method used in this research is quantitative research, while the population in this study is 29,101 people. While the research sample is 97 people. The data collection technique used in this research is to use technique (1). Observation, (2). Questionnaire, (3). Documentation and (4) interviews. The collected data was then analyzed using a frequency table and using the SPSS application.The results of this study indicate that policy communication in Panca Rijang District, Sidenreng Rappang Regency can be categorized as Good Enough with a percentage of 65.4%, while the effectiveness of controlling street vendors in Panca Rijang District, Sidenreng Regency is Fairly Good with a percentage of 64.7%.
EVALUASI PROGRAM PUPUK SUBSIDI TERHADAP PRODUKTIVITAS KERJA KELOMPOK TANI KELURAHAN BATU
Authors: Hasmi Hasmi , Uceng Andi , Kalrah Azis
Published: September 2023

The purpose of this study was to determine the Evaluation of the Subsidized Fertilizer Program on the productivity of the Farmer Group's Work in Batu Village to determine the factors that influence the Evaluation of the Subsidized Fertilizer Program on the Work Productivity of the Farmer Group's 30 people, while the sampling used was total sampling, using quantitative descriptive research, and techniques. The collection is through observation, questionnaires, documentation, interviews, and literature study. The data analysis technique used is descriptive statistics, data quality test, using a frequency table. The results showed that the evaluation of the Subsidized Fertilizer Program on the productivity of the farmer groups in Batu was in the Good category with a percentage of 63%, and the factors that influenced the evaluation of the subsidized fertilizer program on the productivity of the farmer groups in Batu with an accumulated result of 71.4 % in the Good category.
ANALISIS STAKEHOLDER DALAM IMPLEMENTASI PROGRAM KARTU PRAKERJA PADA MASA PANDEMI COVID-19 DI DIKOTA PEKANBARU
Authors: Agustiana Awalia
Published: September 2023

The Pre-Employment Card Program is an Indonesian government program in the form of training fee assistance to the Indonesian people to improve their abilities or improve practical skills for the world of work. The pre-employment card program is a work competency development program aimed at job seekers, laborers who have been terminated, or who require competency improvement. The purpose of this study was to identify stakeholders in the implementation of the pre-employment card program during the covid-19 pandemic. The theory used is the theory of Reed et al (2009) in Nurfatriani et al., 2015 . This research method uses qualitative methods. Informants were taken using purposive and snowball sampling techniques, namely the determination of the sample based on considerations. This research uses interview, observation and documentation methods. The results of this study indicate that stakeholders in the implementation of the pre-employment card program during the covid -19 pandemic in the city of Pekanbaru have played their role well in the implementation of the pre-employment card program, but the lack of relationships between stakeholders in the form of communication and coordination.

Keywords: Stakeholders, Pre-Employment Card Program, Covid-19.
ART IN ACTION RESEARCH (AiAR) AND THE GLOCAL ROOTINGS OF ART: METHODOLOGICAL CONSIDERATIONS
Authors: Lämmli Dominique
Published: September 2023

This paper discusses transformative research conducted from 2016 to 2021 that aimed to establish an alternative art practitioner paradigm: Art in Action Research (AiAR). This paradigm seeks to guide methodology creation for working on and through art in socio-cultural settings while considering the global turn. The 2021 study configures four baseline discourses (BD) that are needed to perform the global turn: The first BD concerns the diversity of art and the consequences of acknowledging that all art is related to traditions and histories (thus accepting the glocal rootings of art and thus the need to integrate diverse art notions). The second BD constructs an ideal-type model of canonization. The third BD addresses artistic research as a supranational, worldwide phenomenon and shows that increased awareness of the glocal rootings of art is essential for further developing artistic research. The fourth BD discusses the literature on practitioner research across disciplines. Finally, the study derives the principles for AiAR from the four BDs and further substantiates these principles. The study performs the global turn. It introduces an alternative paradigm, AiAR, which excludes limiting, paradigmatic assumptions about art from its research base, and issues a call to elicit project-relevant understandings of art. AiAR enables creating a methodology that serves reality-oriented, setting-specific, and people-centered art practitioner research aimed at co-creating livable futures.
ABDUCTIVE REASONING AS A MODEL FOR MUSICAL CREATION IN JULIO ESTRADA’S MUSICAL WORKS
Authors: Domínguez Salas Manuel
Published: September 2023

The paper deals with two philosophical postulates that although at first sight both do not have a direct link, it is my hypothesis that there may be a connection between them since in each one imagination plays an important role in the process of scientific discovery. On the one hand, it deals with the abductive reasoning by Charles Sanders Pierce (1839–1914), focusing on the problem related with abduction and scientific imagination, graphicacy or the ability to represent ideas through images, beelddenken or “pictorial thinking” as a form of communicating ideas without the use of any verbal form, and synthetic topology responsible for studying the qualitative relations of any 3-D geometrical structure. On the other hand, the author presents the philosophical postulates of the Theory of Composition: discontinuum-continuum by Julio Estrada (*1941), where reality and imagination play an important role in the process of musical creation, presenting a two-fold methodology of creation, (1) the macro timbre where the homogenization of the components of the rhythmsound takes place, and (2) the chronography, a graphic representation of the rhythmsound in movement. The latter is exemplified in this paper with the three examples of Estrada’s musical compositions, (1) the graphical score of eua’on UPIC (1980), (2) graphical recording for the series yuunohui’ (1983–2020), and (3) the topological variations included in the ishini’ioni String Quartet (1984–1990).
EXPLORING THE CONCEPT OF FREEDOM IN A STRICTLY NOTATED SCORE THROUGH THE AUTOETHNOGRAPHIC RESEARCH METHOD: CASE STUDY – KARLHEINZ STOCKHAUSEN’S KLAVIERSTÜCK I
Authors: Karen Helga
Published: September 2023

Autoethnography is a research method that focuses on the researcher’s personal experiences and, through the analysis of experiences, can contribute to a fuller understanding of a phenomenon on a wider cultural level. In music, personal experience, whilst unique, can be a relatable and reliable source for the community. I am researching the individual – myself – to show my perspectives and share my experiences with others. In this article, I aim to show how the autoethnographic research method, applied to the rather technical research question of how to understand and practice a strictly notated score, can lead to an attempt to understand the meaning of freedom in musical interpretation. The article presents my own research project, with the methodology and analytical process of the data, and describes one example of the practical work conducted in my research with the piano pieces of Karlheinz Stockhausen. I aim to examine the understanding of freedom in musical interpretation and discuss why precise notation that at first might not give an impression of free interpretation possibilities can in fact be an interesting way of finding oneself and one’s personal approach.
SYMBOLIC MUSICAL RESYNTHESIS AS AN EKPHRASTIC COMPOSITIONAL PRACTICE USING COMPUTATIONAL METHODS
Authors: Vassallo Juan
Published: September 2023

In my artistic work, I explore the affordances of computational methods from the discipline of artificial intelligence for music composition. Grounded in philosophical perspectives that revolve around the notions of trans- and post-humanism and cybernetics, I understand the mediating role of computers in music composition as having the potential to expand a composer’s creative process by providing him with novel ways of exploring relationships between musical material and structure. Under this premise, music composition becomes a process that occurs through the assemblage between human actors and technological artifacts, and this association should result in new, interesting, and valuable artistic works. In this text, I will discuss a personal compositional practice that I understand as ekphrastic, based on the notion of symbolic resynthesis of musical symbolic information employing computational methods, as means for composing an original piece in response to the madrigal “Io Mi Son Giovinetta” by Claudio Monteverdi.
Farmers' and rural extension workers' perceptions on the adoption of the integrated pest management
Authors: Robusti Eliane Araújo , Androcioli Humberto Godoy , Hata Fernando Teruhiko , Soares Júnior Dimas , Menezes Júnior Ayres Oliveira
Published: September 2023

As one important element of food culture, the common bean can be found in diverse countries and social classes. Integrated Pest Management (IPM) can help rationalize the use of insecticides to control insect pests in bean crops. This grain is an important element for food security and can be found in different countries and social classes. The present study aimed to examine rural extension professionals' and farmers' after participating in the “Plante seu Futuro” (“Grow your future”) program of the Government of the State of Paraná-Brazil in its component “Integrated Management of Pests and Diseases”, with the objective of identifying common points of view, positive and negative aspects that can be considered in the dissemination of the IPM. For that, semi-structured interview scripts were applied. The technical procedure used was the multi-case study, based on seven farmers and seven rural extension workers, employees of an official institution of Technical Assistance and Rural Extension, totaling about 20% of the program participants. The information was transcribed, organized, and subjected to content analysis. The intensity of discourses concerning the IPM before and after the experiment shows that even those farmers and rural extensionists who had a negative opinion about the IPM present favorable discourses and unanimity in the categorization of ends in the face of material success as justification for adopting the IPM after the experience. However, lack of information and/or knowledge about the practice was mentioned as a barrier, implying the need for technicians and farmers to be trained in order to spread IPM.
Tamanho ótimo de parcela em experimentos com frutos de pessegueiro
Authors: Groberio Rafaela Barreto Cazaroto , Bonelá Édlen dos Santos , Morais Guilherme Smassaro , Morais Letícia Galvão , Carrafa Militino Paiva , Schmildt Edilson Romais , Czepak Márcio Paulo
Published: September 2023

Para a definição da quantidade de material experimental é bom que o pesquisador possua argumentos científicos que definam o tamanho ótimo de parcela. Objetivou-se, por este trabalho, determinar o tamanho ótimo de parcela para experimentos com frutos de pessegueiro (Prunus persica L.). Foram utilizados frutos colhidos no pomar da Fazenda Experimental do Centro Universitário Norte do Espírito Santo, Brasil. As características avaliadas foram a massa do fruto, a massa da semente e o teor de sólidos solúveis. Os dados foram analisados estatisticamente, utilizando o método da máxima curvatura modificada com simulação bootstrap com 2000 reamostragens com reposição. Os resultados mostraram que a média da massa do fruto foi de 30,25 g, o teor de sólidos solúveis foi de 15,58 °Brix e a massa da semente foi de 0,91 g. O teor de sólidos solúveis apresentou menor variabilidade, com coeficiente de variação de 11,62%, enquanto a massa do fruto e da semente mostraram maior variabilidade, com coeficiente de variação de 26,98% e 25,73%, respectivamente. Com base nos resultados, foi determinado que o tamanho ótimo de parcela para avaliar o teor de sólidos solúveis é de três frutos, enquanto para a massa do fruto e da semente é de cinco frutos. Essas informações são importantes para definir a quantidade mínima de dados a serem coletados em experimentos com pêssegos, visando obter resultados confiáveis e reduzir o erro experimental.
Unveiling the Legal Veil of Conglomerate-Owned Companies
Authors: Widiyono Try
Published: September 2023

Objective: This research seeks to comprehensively analyze the legal dimensions associated with conglomerates' management and oversight of their subsidiary companies. The study emphasizes the significance of adhering to established legal principles and frameworks in this context.

 

Theoretical Framework: The term "conglomerate," as defined by the Big Indonesian Dictionary (KBBI), pertains to a prominent entrepreneur who possesses multiple companies or subsidiaries operating across diverse business sectors. These entities, while legally distinct, are consolidated into an integrated economic entity under the conglomerate's control. Conglomerates leverage their assets and existing companies to invest in other businesses through means such as establishing new entities, acquisitions, mergers, or spin-offs. This consolidation aims to achieve dividends, gain product/service control, and expand market share.

 

Method: This study employs a normative legal research methodology to investigate conglomerates' legal aspects. The research approach involves scrutinizing legal rules, principles, and doctrines. It adopts a statutory approach by analyzing relevant legislation and regulations pertaining to conglomerates. Additionally, a conceptual approach is utilized to explore evolving perspectives within legal sciences. The research draws on primary, secondary, and tertiary legal sources, including legislation, official records, literature, expert opinions, and legal publications.

 

Results and Conclusion: Conglomerates oversee distinct companies that form an integrated group, maintaining independent legal status. Professional management is upheld through separate Boards of Directors and Commissioners. Legal clarity and adherence to corporate law are emphasized to prevent liability. Amendments or new laws are needed in Indonesian Corporate Law to address conglomerate liability gaps.

 

Originality/Value: This research contributes to the field by offering a comprehensive exploration of the legal intricacies associated with conglomerates and their subsidiary entities. It highlights the importance of adhering to legal frameworks and principles, providing insights into potential legal reforms necessary for effective conglomerate management and control.
Effect of Fiscal Independence and Economic Growth on Reducing Poverty and Unemployment in Indonesia
Authors: Amin Arif , Bambang Juanda  , Wiwiek Rindayati
Published: September 2023

Fiscal independence affects the revenue and expenditure patterns of a local government which in turn affects economic growth and can reduce poverty and unemployment. This study was conducted in 33 provinces in Indonesia using secondary data with a time span from 2013 to 2019. The model used is a dynamic simultaneous panel model with the SYS-GMM approach. Besides that, there is a need to develop fiscal independence index to obtain clearer conditions for fiscal independence. Revenue Sharing Fund variable that is not included in the calculation. Revenue Sharing Fund is a source of income that is already generated by a region. Readjustments are needed by including revenue sharing funds in the calculation. The newly developed fiscal independence index more clearly describes the condition. Riau, Lampung and South Sulawesi were included in the independence fiscal region category that was not previously. Fiscal independence has a significant effect and positive relationship with GRDP. Meanwhile, the reduced form results on poverty and unemployment show that GRDP has a significant negative effect on poverty and unemployment. Fiscally independent regions are better at reducing poverty and unemployment.
Analysis of the Influence Factors of the Human Development Index in Padang City, West Sumatra
Authors: Suryani Yosi , Rudy Rinaldy
Published: September 2023

This article aims to analyze the influence of GRDP, Life Expectancy, Average Length of School and Number of Poor Population in the 2018-2022 period on the Human Development Index (HDI) of Padang City, West Sumatra Province. The type of data used comes from the Padang City Central Statistics Agency (BPS), West Sumatra Central Statistics Agency (BPS) and Bank Indonesia (BI). While research supporting data also comes from various national and international journals as well as references related to research topics. Data analysis is the Ordinary Least Square (OLS) method, namely multiple regression analysis. The results of the study show that GRDP, life expectancy and average length of schooling are indicators that have a positive and significant impact on the Human Development Index in Padang City, West Sumatra Province. Meanwhile, the indicator for the Number of Poor Population is an indicator that has a negative and significant effect on the Human Development Index. The indicator that has the most dominant effect is the average length of schooling with a standardized coefficient beta of 1.127.
The Global Digital Economy and the Spirit of Indonesian "Product" Nationalism
Authors: Mohammad H Holle  , Toatubun Maimuna , Pellu Arifin , Karanelan Magfirah
Published: September 2023

This study aims to determine the position of the Indonesian people's spirit of nationalism in facing today's free and quality global digital economy market. This type of research is literature research with a descriptive qualitative paradigm. This paper used secondary data from Bank Indonesia, UNDP Indonesia, the Indonesian Coordinating Ministry for Economic Affairs, Global Digital Insights, Google and Temasek, Bain & Company, related national and international scientific articles, and various other sources and analyzed inductively. The research results found; First. The development of Indonesia's digital economy is now penetrating many aspects of human life, including culture, technology finance, tourism and the creative economy, in addition to trade, services and other key sectors. All of these sectors have great potential in the global digital economy market. The difficulty of Indonesian MSMEs in developing digital businesses is also influenced by capital and the low power of innovation. Second, the spirit of nationalism for Indonesian products is faced with the development of the global digital economy market, which has the potential to threaten or otherwise grow the country's economy. The degradation of Indonesian nationalism due to the development of the massive global digital economy has greatly affected various aspects of life, including the economy, culture, and lifestyle of the younger generation. Economic nationalism must be used as branding among 270 million Indonesians to love domestic products.
The Effect Of Product Knowledge, Perceived Behavior Control, And Personal Norm On Purchase Intention Of Smes’ Recycled Products In Medan
Authors: Muhammad Da’i Kuncoro  , Beby Karina Fawzeea Sembiring
Published: September 2023

This study aims to determine the effect of Product Knowledge, Perceived Behavior Control, and Personal Norm on Purchase Intention of SME’s Recycled Products in Medan. This research is associative research and the type of data used is quantitative data. The population of this study is the unknown number of SME’s Recycled Products in Medan. The sample in this study amounted to 100 respondents with using accidental technique. Data analysis used Multiple Linear Analysis. The results of this study indicate that simultaneously Product Knowledge, Perceived Behavior Control, and Personal Norm significantly influence Customer Satisfaction Purchase Intention of SME’s Recycled Products in Medan. Partially, Product Knowledge, Perceived Behavior Control, and Personal Norm has a positive and significant effect on Purchase Intention of SME’s Recycled Products in Medan.
Editorial
Authors: Dobroszek Justyna
Published: September 2023

Szanowni Autorzy i Czytelnicy, Zespół Redakcyjny przekazuje Państwu trzeci numer kwartalnika „Zeszyty Teoretyczne Rachunkowości” (ZTR) w 2023 roku. Jest to wydanie okolicznościowe związane z Ogólnopolskim Zjazdem Katedr Rachunkowości, który zo-stał zorganizowany przez Szkołę Główną Handlową (SGH) w Warszawie w dniach 27–29 września 2023 roku. Hasło przewodnie tegorocznego, już 70. Zjazdu, to: „Kolonizacja rachunkowości: obszary – narzędzia – perspektywy”. Za selekcję referatów zgłoszonych na Ogólnopolski Zjazd Katedr Rachunkowości i zaproponowanie ich do opublikowania w ZTR byli odpowiedzialni Organizatorzy Zjazdu. Zespół Redakcyjny ZTR przekazał 14 zrejestrowanych artykułów w systemie Publishers Panel do sporządzenia anonimowych recenzji. W wyniku negatywnych ocen trzy artykuły zostały wycofane z dalszej procedury edytorskiej. ZTR vol. 47, nr 3 obejmuje 11 artykułów naukowych, w tym dwa w języku angielskim. Ogólnie ujmując, artykuły dotyczą problematyki m.in. raportowania finansowego i jego użytkowników, pomiaru w kontekście zrównoważonego rozwoju, a także aspektów automatyzacji i w określonym zakresie behawioralnych w rachunkowości. Jedna z publikacji dotyczy historii rachunkowości.W pierwszym artykule Kinga Bauer prezentuje przesłanki i warunki wykorzystania przez menedżerów sprawozdań finansowych przedsiębiorstw przechodzących sądowe procesy restrukturyzacji. Na podstawie badań empirycznych autorka pozytyw-nie oceniła posiadaną przez menedżerów wiedzę z zakresu rachunkowości oraz zidentyfikowała korzystne opinie badanych respondentów w zakresie istotności cech jakościowych sprawozdań finansowych przedsiębiorstw w restrukturyzacji sądowej przy podejmowaniu decyzji. Celem artykułu Mariusza Karwowskiego jest przedstawienie zakresu ujawnianych informacji dotyczących kwestii podatkowych w raportach niefinansowych, w tym kosztów społecznej odpowiedzialności przedsiębiorstwa (CSR) i ich ujęcia w rozliczeniu podatku dochodowego od osób prawnych. Au-tor wskazał, że badane spółki odnoszą się rzadko do kwestii podatkowych i nie prezentują korzyści podatkowych związanych z ponoszeniem kosztów CSR w tego typu raportach.Katarzyna Kobiela-Pionnier dokonała identyfikacji poprawności realizacji przez emitentów giełdowych w Polsce obowiązku zastosowania znaczników XBRL w skonsolidowanych sprawozdaniach finansowych sporządzanych w formacie ESEF.
The tax dimension of corporate social responsibility, including recognising CSR expenses in income tax settlements
Authors: Karwowski Mariusz
Published: September 2023

Purpose: The article presents the scope of disclosed information relating to tax issues in non-financial reports, including corporate social responsibility (CSR) expenses and how they are recognised when settling corporate income tax.Methodology/approach: Firstly, based on a study of the literature and legal regulations, the tax issues under CSR are addressed, CSR expenses are characterised, and how they are recognised in corporate income tax settlement is discussed. Secondly, an empirical study was conducted based on the content analysis of non-financial reports of entities included in the WIG 20, excluding banks and insurers, in terms of tax disclosures, including CSR expenses.Findings: The surveyed companies rarely refer to tax issues in their non-financial reports. Furthermore, they do not disclose the tax benefits related to the expenses of CSR. Based on the research, it can be concluded that CSR should be extended to tax issues, but it is not necessary to designate a separate area.Originality/value: In the literature, little is known about tax issues in CSR, although tax solutions are increasingly being introduced to encourage enterprises to behave socially responsibly. Therefore, the originality of the article is that it expands knowledge on this topic.
Planned changes to the classification and disclosure of items in the profit and loss statement. Discussion on the exposure draft of a new international standard
Authors: Maruszewska Ewa , Tuszkiewicz Maciej Andrzej
Published: September 2023

Purpose: The objective is to present selected changes slated for introduction through exposure draft ED/2019/7. The perspective adopted concerns the current classification and disclosure in the profit and loss statement. In addition, the authors indicate the differences between the new standard and the local accounting regulations.Methodology/approach: We used an analysis of legal regulations and a case study in the form of data transformation of entity X for three consecutive reporting periods.Findings: Mandatory separation of investments and financial activities, whose definition differs from those in national law and IAS/IFRS, represents the greatest challenge. Many items (including exchange rate differences, investment incomes and expenses) will be disclosed differently in the profit and loss statement, including being split between two or more categories.Practical implications: The identified differences between the local regulations and the new standard indicate the need to change how the accounting ledger is organized, including amendments in the information systems. It also calls for several educational events to be held by professional accounting organizations.Originality/value: The detailed identification of differences in the disclosure of profit and loss statements stem from the authors’ engagement in the European Financial Advisory Board’s (EFRAG) field test. The results indicate that the regulator must act to bring national law into line with the planned changes. The proposed changes will in-crease the quality of financial statements, including the relevance and comparability of financial information.
Measuring the implementation of the Sustainable Development Goals by companies listed on the Warsaw Stock Exchange in the light of the UNCTAD-ISAR guidance
Authors: Szadziewska Arleta , Szychta Anna , Waniak-Michalak Halina
Published: September 2023

Purpose: The article has two related purposes. The first is to identify the indicators used to measure the implementation of the Sustainable Development Goals (SDGs) in the integrated or non-financial reports of companies listed on the Warsaw Stock Exchange (WSE) using the methodology of the Intergovernmental Working Group of Experts on International Accounting and Reporting Standards (UNCTAD-ISAR). The second objective is to determine the factors that affect the number of SDG indicators disclosed by listed companies.Methodology/approach: The study covers the 62 reports of listed companies on the WSE for 2020 and 55 reports for 2019 (random selection). The following research methods were used: analysis of the content of reports and selected methods of descriptive and mathematical statistics (linear multiple regression and nonparametric U Mann-Whitney test).Findings: The companies disclosed, on average, few SDG indicators in their integrated report or non-financial report, i.e., 11 of the 33 adopted in the UNCTAD-ISAR guidance. The most indicators of this type included in the integrated report of a very large company was 21. The study results indicate that the number of disclosed measures of SDGs depends on company size, the type of report, and the company’s activity in controversial industries. Including a company in the WIG-ESG index does not affect the number of measures presented by the company.Research limitations/implications: The limitation of the study is the small research sample and the inclusion of only companies listed on the WSE.Originality/value: A novelty in the study is the inclusion of the UNCTAD-ISAR guidance and linking disclosures by companies in their external reports with the measurement of implementation of global SDGs.
Torsión testicular y su afección en la reproductividad
Authors: Almeida-Paredes Sheyla Pamela , Jurado-Melo Verónica Cristina
Published: September 2023

La torsión testicular (TT) es una emergencia pediátrica y urológica que tiene una incidencia de 4.5 por cada 100,000 hombres por año. Esta afección puede manifestarse en cualquier etapa de la vida, pero su incidencia es mayor en varones jóvenes, con una frecuencia bimodal en la población pediátrica, durante el primer año de vida, y entre los 13 y 16 años. A pesar de la existencia de tratamientos para la TT, se ha encontrado que esta afección deja ciertas secuelas en los testículos; el propósito principal de este estudio fue examinar la prevalencia de la TT sobre la reproductividad humana. Se consultaron las siguientes bases de datos de referencia: PubMed, Medline, Google Scholar y ScienceDirec; para escoger los artículos se tuvo en cuenta el idioma inglés y español y la disponibilidad del texto completo. Se analizaron estudios realizados en humanos, así como en animales modelo. Finalmente, se concluyó que después de la destorisón, los pacientes recuperan una función endócrina normal, el ADN de las células germinales está libre de daños, y el volumen y la calidad de esperma mejoran a largo plazo.
Evaluation of ameliorative potential of antioxidants and/or immunomodulators in contagious caprine pleuropneumonia affected Himalayan Pashmina goats
Authors: PARRAY OVEAS RAFFIQ , MUHEET  , BHAT RIYAZ AHMAD , MALIK HAMID ULLAH , QURESHI SABIA , BEIG SHAFAYAT AHMAD , NAZIR QURAT UL AIN , KAWOOSA MAJID SHAFI , RATHER IZHAR AHMAD , MUHEE AMATUL , SHAFI TAWHEED , YATOO MOHD IQBAL
Published: September 2023

Contagious caprine pleuropneumonia causes oxidative stress and immune disturbances in affected goats. Hence these derogative alterations aggravate the pathogenesis and severity of this disease, thus, necessitating utilization of antioxidants and/or immunomodulators in the therapeutic regimes of contagious caprine pleuropneumonia. Present study evaluated ameliorative effects of N-acetyl cysteine (NAC) and alpha tocopherol (vitamin E) in association with primary antibiotic tylosin treatment in contagious caprine pleuropneumonia affected test goats in comparison to antibiotic only treated goats (n=6) and healthy goats (n=6). N-acetyl cysteine given at a dose of 12 mg per kg of body weight orally daily for 7 days, showed better antioxidant effect by significantly ameliorating oxidative stress (41.4%) compared to other treatments; besides, decreasing total oxidative status (TOS) and increasing total antioxidant status (TAS). Immunomodulatory potential of alpha tocopherol given at a dose of 10 mg per kg of body weight orally daily for 7 days, was found to be comparatively better than NAC in decreasing percentage of neutrophils and increasing percentage of lymphocytes; besides, decreasing the levels of tumor necrosis factor-α (TNF-α) and immunoglobulin G (IgG) when the modulation of total leukocyte count and differential leukocyte count was comparable between the two. Thus, it can be concluded from this study that NAC acts as a comparatively better antioxidant and alpha tocopherol as better immunomodulator when used in the therapeutic regimes of contagious caprine pleuropneumonia.
Mapping the research publication trends among ICAR-Animal Sciences Research Institutes in India: Web of Science-based scientometric study
Authors: KRISHNAN P , HEMALATHA M , AGARWAL SUREKHA , GIREESH-BABU P , NAVEENA B M , RAO CH SRINIVASA
Published: September 2023

In the current study we have undertaken the scientometric analysis to map research publications from 19 different animal science research institutions under the Indian Council of Agricultural Research (ICAR), for a period of two decades (1998 to 2020), using the Web of Science (WoS) platform of Clarivate Analytics. We analyzed different scientometric parameters like year-wise citation records, institute-wise publication output, authorship pattern, publication types, top collaborating countries, research areas and journals, and relative growth rate and doubling time. Current analysis revealed that the maximum number of research articles were published in 2017 and ICAR-Indian Veterinary Research Institute contributed to the highest number of research papers and citations during thestudy period. Multi-authorship papers were significantly higher than single and double-authored papers. The study showed that in the field of animal sciences, the USA is the top collaborator with India resulting in 417 collaborative research papers. The Indian Journal of Animal Sciences carried the maximum number of research papers published by researchers from ICAR-Animal Science Research Institutes (ASRI) during 1998-2020. Relative Growth Rate (RGR) showed a decreasing trend in research publications while the doubling time increased during this period. The paper provides a comprehensive account of the research trends in animal sciences research and also insights for strengthening research focus in India.
Comparative efficacy of certain extenders on preservation of liquid boar semen
Authors: KAUR J , SINGH A K , DHINDSA S S , SINGH P , DAS S K
Published: September 2023

This study was carried out to compare the efficacy of certain liquid semen extenders for boar semen preservation. Semen ejaculates (n=30) from three boars (one ejaculate/boar/week) stationed at University pig farm, Ludhiana were collected using dummy sow and extended (1:4) in lactose-sodium salt of EDTA-Egg yolk (LSEEY); glucose sodium salt of EDTA-potassium sodium tartrate-sodium citrate (GEPS); and Modena (MOD). The extended semen was kept at 17°C up to 120 h in a BOD incubator. The semen was assessed for various sperm characteristics and lipid peroxidation at 0, 24, 48, 72, 96 and 120 h of preservation. The results revealed significantly higher percentage of sperm motility, viability, plasma membrane integrity and acrosome integrity in semen extended with MOD thanin GEPS and LSEEY at different preservation times. The mean percentage of in vitro capacitation/acrosome reacted spermatozoa was significantly higher in MOD as compared to GEPS and LSEEY at 96 h and 120 h of storage period. In all the extenders, the mean percentage of most sperm attributes decreased progressively as the storage period increased. Correspondingly, the MDA levels were lower in MOD than in their contemporary extenders at all hours of preservation. In conclusion, Modena exhibited improved sperm parameters and reduced oxidative stress for liquid preservation of boar semen.
Use of supracutaneous bone plating for management of radius/ulna and tibia/fibula fractures in dogs
Authors: KUMAR AMIT , KAUR ASHMEET , SINGH SUKHPREET , TYAGI S P , KUMAR ADARSH
Published: September 2023

The study was done with the objective to utilize supracutaneous bone plating as a mean of minimally invasive osteosynthesis for management of radius/ulna and tibia/fibula fractures in dogs. Nine cases of long bone fracture (2 radius/ulna and 7 tibia/fibula fracture) in dogs having body weight 8-20 kg and age 4 months to 2 years were repaired with supracutaneous bone plating (minimally invasive plate osteosynthesis) under general anaesthesia after a thorough physical, orthopaedic, neurological and radiographic examinations. Intra-operatively, 3.5 mm, locking head-limited contact-dynamic compression plate (LH-LC-DCP) was used in locking mode with insertion of two self-tapping locking head cortical screws of 3.5 mm (of varying length) in each proximal as well as distal fracture. The bone plate was applied on the medial surface of radius and tibia. Postoperative radiographs were taken to assessthe status of fracture reduction and fixation which was good in all the cases. Regular follow-ups showed good fracture reduction as well as fixation with no changes in implant position. Loosening of screws was observed in single case with no other complication in any of the cases. All the implants were removed on or before 68th day after surgery under sedation. All the animals showed good weight bearing with near to normal limb function on final day of the reappraisal. The supracutaneous bone constructs provided good reduction and fixation at fracture site similar as external skeletal fixators not compromising on axial and torsional stiffness.