bluuebunny/crossref_metadata_2025 huggingface dataset:
The Ileojejunal Bypass: The Forgotten Procedure
Authors: Sobotta Caroline Mercedes , Tanay Emre , Sued Shadi , Kieninger Christopher , Köninger Jörg , Meile Tobias
Published: July 2023

Since its inception in the early 1970s, bariatric surgery has experienced remarkable advancements, leading to improved patient outcomes. However, amidst these developments, the once-popular ileojejunal bypass procedure has faded into obscurity, along with its associated risks and complications. In this particular case, we present the medical history of a 68-year-old male who endured prolonged hospitalization due to a myriad of health issues, including malnutrition, kidney stones, chronic kidney disease, and persistent diarrhea following an ileojejunal bypass performed back in 1973. Troublingly, his symptoms were erroneously attributed to other causes for an extended period, overlooking the potential long-term effects of his prior surgery. This case emphasizes the importance of recognizing and monitoring the lasting impacts of historical surgical interventions, as well as the need for heightened vigilance in postoperative care.
HUMAN BEING IN THE SPACE OF ANTINOMIES
Authors: Kozachynska V.
Published: July 2023

The idea of antithetical human nature and the concept of man as a bivalent creature are heuristic to reveal the problem of human being.The traditional antinomic splitting of anthropological features into one’s own – another’s, immanent – transcendent, freedom – necessity, good – evil, happiness –misfortune, etc. acquires a specific coloring in the Ukrainian realities. Purpose is to reveal the ambivalence of the image of a person, which acquires special features in the Ukrainian realities. Methodological basis are the principles of the phenomenological description of subjective experience, the means of historical and philosophical analysis, hermeneutical methods of understanding and interpretation.Discussion. These or those anthropological modes constitute the variability of the human (O.Bollnov, C.Jung, K.Jaspers, J.-P.Sartre, E.Fromm). The reasons for the mosaic nature of the human image are rooted in the existential inexhaustibility of the anthropological palette. The existence of man in the overtones of antinomies is evident in the studies of both domestic classics (V.Lypynsky, I.Franko) and modern Ukrainian philosophers (V.Malakhov, D.Sepety), and Western thinkers (V.Frankl, V.Tatarkevych, G.Hofstede). Conclusion. Controversial nature of the classical opposition of freedom – necessity turns in the Ukrainian realities into the opposition of “will” as an expressive meaningful constant and depressingly deathly “bondage”, and acquires tension of the binarism “freedom – death”. “Will” as the only state acceptable to a person, the authentically own, native way of being turns to a spectrum of modulations of the anthropological attribute of “oneself” as a native oecumene, a truly familiar and close space, opposed to the “alien” – land, people, language, custom, etc.The idea of parity of both – male and female – cores is quite adequate, since in Ukraine the Cossacks was an embodiment of perfect masculinity, “chivalrous nature”, similar to Western chivalry – with similar to chivalrous cult foundations (for example, the cult of the Mother of God and the cult of the Virgin Mary). After all, the ideology of the Cossacks demanded the convergence of the concepts of “nobleman” and “Cossack” as one who was “granted the liberties of a knightly people”.Controversial nature of the modes of life meaning, happiness disappears, losing expressive signs of confrontation and turning into a tense uniqueness of the constants of meaning of life, fate, finiteness of a person as a whole.The concept of happiness, extrapolating into the opposition of happiness /fate – disaster /sorrow (deprivation, misfortune), powerful for Ukrainian culture, is connotative with “will” (after all, “what kind of freedom is such a fate...”), on the one hand, and “underweight” – an evil fate, on the other hand. However, on the existential plane, the life-meaning ethical component of happiness loses its dramatic controversial vector: happiness with its internal semantic and moral modulations is a selfsufficient value.
PERFORMANCE OF H. PLESNER’S PHILOSOPHICAL ANTHROPOLOGY: ECCENTRIC POSITIONALITY AND THEORY OF PERSONAL SOCIALIZATION
Authors: Shalashenko H.
Published: July 2023

Helmut Plesner’s philosophical anthropology introduces not only the division of the world of the living being into self and environment, but also a superstructure over the zip distribution: eccentric positionality. This reflexive ability of the self to relate to itself allows the formation of personal-relative, i.e., social life. The aim of the article is: to trace the possibilities of methodological renewal of sociotheoretical discourse, which opens for him the principle of eccentric positionality.The study uses historical-comparative and logical-analytical methods. Research results. H. Plesner in the idea of eccentric positionality unfolds the perspective and possible practical consequences of the establishment of human openness in the world, not stopping at the danger of finally breaking the anthropological framework of his philosophy, dissolving it in the concept of personal socialization.Conclusion. Plesner’s «social» is presented as a life phenomenon – it is the highest manifestation of life, and the process of personalization of life manifestations is a process of socialization. Taking the self beyond oneself in eccentric positionality is something more than separating oneself from the environment, opposing oneself to it and establishing an attitude towards it. In the course of establishing the relation to oneself, the self does not form it automatically – the positioning of eccentricity cannot be carried out directly – which enables a special space favorable for the «inter-self» existence of living beings, a specific sphere of «inter-self» relations – the sphere of social existence.
HISTORICAL DEVELOPMENT OF THE ENSEMBLE PLAYING OF THE FLUTE GROUP IN A SYMPHONY ORCHESTRA
Authors: Golovashych E. , Tsebriy I.
Published: July 2023

The historical features of the playing of the flute group in the symphony orchestra, the ability of soloists-instrumentalists to be performers of a single group and a single whole among the large composition of members of the symphony orchestra are analyzed. The authors substantiate the expediency of the development of instrumental musicians first of all as orchestra players, and then as solo performers. The aim and the tasks: to analyze the historical development of the ensemble playing of the flute group as part of the symphony orchestra. The tasks of the research are the analysis of publications on this issue and the selection of the necessary components for playing a group of flutes in a symphony orchestra.Research methods: the research methodology consists of the ratio of traditional and modern expedient, ascent from individual to generalized (generalizing principle) from abstract to concrete. Research results: a wide range of research on the musical performance process from the New Age to the present is analyzed. Analysis of new modern concepts of training of instrumental musicians in institutions of higher education is carried out. The European search for new forms is characterized by the search for objective regularities in music education of past centuries, taking into account the modern demand for orchestra players on the European labor market. Discussion. What should come first in the training of an orchestra playerindividual classes or his training in a team. Conclusion. Thus, the analysis of the historical development of the ensemble playing of the flute group in the symphony orchestra allowed us to draw the following conclusions: during the reign of the classicism and romantic styles, an understanding of the necessary components for a symphony orchestra artist in the flute group was formed: a the component of pure vertical and horizontal intonation; a the component to feel the dynamic balance of all participants in the ensemble playing of the flute group as part of the symphony orchestra; a component of the timbre fusion of the flute group and full sounding in different registers; a component understanding in performing strokes in groups of flutes; a component of expressiveness and vivid phrasing of the ensemble playing of a group of flutes as part of a symphony orchestra; a component of metrorhythmic feeling in ensemble playing; a component of the collective understanding of style by a group of flautists in a symphony orchestra. All these components in their unity will allow the group of flutes to sound as a single harmonious whole.
PROBLEM FIELD OF ETHICS OF EDUCATION
Authors: Golovina N.
Published: July 2023

The article considers the ethics of education as a relatively new type of applied ethics. It is focused on identifying specific contradictory situations that arise in the educational process, analyzing and considering them as dilemmas of moral choice. It is shown that, like any applied ethics, the ethics of education is relevant because it is a product of ambiguity and novelty from the point of view of the morality of its modern problems. The author analyzes the institute of education, institutional practice, reveals special problems of the phenomenon of education in the modern socio-cultural space. The specific dilemmas generated by the conflict of values, which require appropriate methods of moral regulation, are named. It is substantiated that ethical analysis not only reveals the moral dilemmas of the educational process, but even builds an algorithm for getting out of these difficult situations. The moral aspect of the value paradigm of educational activity, which is being formed today, the level of value orientation of the educational process is highlighted and analyzed. It is noted that the problems of implementing the modern paradigm of education in Ukraine, in addition to civilizational factors, are determined by the national features of reforming the educational system in the context of the immaturity of democracy and the market economy. In conclusion, it is emphasized the need to develop applied ethics of education in our country as a system of theoretical research and practical procedures for determining clear value bases for the formation of a new educational paradigm adequate to modern moral challenges. It is emphasized that specialists with ethical training should work in the field of education ethics.
MODERATE RATIONALISM AND HISTORICAL STUDIES
Authors: Tsarenok A.
Published: July 2023

Many different serious challenges like catastrophes, conflicts, wars humanity often has to face make both historical science and philosophy of history (historiosophy) very actual branches of knowledge. It is necessary to take care of their theoretical basis thoroughly. That is why development of human rational approach to historical process must be considered as an important problem of philosophical discourse. The aim of our research is to prove the expediency of moderate rational comprehension of historic process. The research methodology can be explained as critical rationalism in the meaning of tending to use our rational abilities actively. Research results: Having analyzed the theory of cognition by famous Polish thinker and artist Leon Chwistek, the author of the treatise underlines the value of the so-called “strict thinking”. Undoubtedly, the usage of the latter is really able to improve a process of scientific exploration. At the same time, we should to avoid the absolutization of our rational potential: it is obvious enough one just cannot comprehend all the facts connected with the object of our study. Actually, there is plenty of historical facts, and it is impossible to take into consideration all of them with the help of our sensory cognition and to think all of them over as well. Thereby, rationalism as a belief in our intellectual potential must the moderate and even the modest one. Conclusions. The moderate rationalistic position would help scientists to be careful while making their conclusions. Such reasonable approach presents a theoretical instrument of more or less successful and adequate comprehension of history and of its principles – the only possible way of rational studying of historical process.
A PERSON`S DIGNITY IN SECULAR AND ORTHODOX CONCEPTS
Authors: Kostenko M.
Published: July 2023

The article analyzes the dignity of a person in secular and Orthodox aspects. The authors argue that every phenomenon of the material and spiritual world is objectively inherent in internal contradictions, so it is not an exception and an idea of human dignity in secular and religious contexts. The research methods are comprehensive and based on the philosophical, anthropological and philosophical and cultural analysis of human dignity in secular and Orthodox dimensions. Discussion. The concepts of «secular» (universal) and «Christian» morality are characterized and distinguished. The authors argue that the latter comes from a supernatural source, from a moral law, the basis of which is the belief in the immortality of the human spirit. Christian morality provides such norms of behavior of people in which the biblical moral commandments are observed.The roots of the universal morality are in a culture that has produced a humanistic outlook, within which a person is recognized as self -sufficient value, capable of asserting his dignity, transforming himself and the world without the intervention of a transcendental super -sensory nature (God). The universal morality is the principles and norms that regulate the behavior of people, the activities of their communities, associations in terms of universally recognized ideas about good and evil, honesty and disobedience, honesty and dishonesty. Finally, the article suggests that, despite the differences, and sometimes contradictions in the understanding of the essential manifestations of human dignity between secular and Christian contexts, quite obvious to both aspects is the understanding that the leading place should be occupied by the personality that manifests itself manifestation and individual aspiration, in the depths of its own consciousness and in its desire for free self -determination and creativity, as a prerequisite for the affirmation of one’s dignity.
IMPLEMENTASI PERANCANGAN ORGANISASI BERDASARKAN MARKET DRIVEN SEBAGAI STRATEGI PENGEMBANGAN INDUSTRI KREATIF PARIWISATA PERSPEKTIF MARKETING DAN KEBIJAKAN PUBLIK
Authors: Setia Bayu Indra , Hurriyati Ratih , Dirgantari Puspo Dewi , Pangestu Erry S.R
Published: July 2023

The purpose of this research is to implement market-based organizational design as a creative tourism industry development strategy to promote tourist destinations. The creative economy not only contributes to several aspects of life from an economic perspective, but also has a positive effect on other aspects, namely social life, business environment, economic improvement and regional image. The method used is a qualitative method using a SWOT analysis of various data. This research produces several strategies that can be carried out by decision makers related to organizational design to get market driven with several strategies that can be developed, namely the development of a sustainable, community-based and comprehensive tourism creative industry, integrated between sectors, and between stakeholders. The concepts offered are the concept of ecotourism, halal tourism and Community-Based Tourism. So that everything can be carried out properly, it must be done with the marketing concept and the institutional concept.

Keywords: market driven, creative industry , tourism.
PETA PERKEMBANGAN PENELITIAN MENGENAI PEMERINTAH AMERIKA SERIKAT DAN CHINA
Authors: Abd. Rasyid Syamsul Bahri
Published: July 2023

Amerika Serikat dan China merupakan dua negara adikuasa yang kerap berselisih. Para peneliti pun telah melakukan banyak penelitian tentang perbandingan antara kedua negara tersebut. Penelitian ini bertujuan untuk menggambarkan komparasi peta perkembangan antara Amerika Serikat dan China pada tahun 2011-2020. Metode yang digunakan dalam penelitian ini adalah penelitian kualitatif-deskriptif, dengan database Scopus sebagai sumber data. Berdasarkan hasil analisis yang dilakukan, didapatkan bahwa publikasi penelitian yang mengkomparasikan antara kedua negara tersebut lebih banyak dilakukan ke Amerika Serikat dibanding China, baik jumlah dokumen, peneliti, sumber, afiliasi, dan negara. Selanjutnya berdasarkan analisis VOSviewer dan NVivo 12 plus, didapatkan bahwa topik-topik yang paling banyak diteliti yang berhubungan dengan China government adalah topik-topik seputar ekonomi, sementara kesehatan, politik, dan kebijakan publik merupakan topik-topik yang paling sering dibahas dalam United States government. Penelitian selanjutnya perlu untuk menggunakan PubMed dan Web of Science sebagai sumber data, serta software WordStat, VOSviewer dan NVivo 12 plus sebagai alat analisis data.
PENGARUH PENGGUNAAN GADGET TERHADAP ORIENTASI BUDAYA POLITIK SISWA DI KABUPATEN LAMPUNG TIMUR
Authors: Fernanda Fitra Endi , Andika Tahta Herdian
Published: July 2023

Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan gadget sebagai media komunikasi politik terhadap pembentukan orientasi budaya politik siswa sekolah menengah atas. Desain dalam penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif dan menggunakan jenis penelitian korelasional. Sampel dalam penelitian ini diambil dari populasi dengan teknik proportional purposive sampling yaitu sebanyak 347 siswa. Hasil dalam penelitian ini menunjukan bahwa terdapat pengaruh secara positif dan signifikan antara penggunaan gadget sebagai media komunikasi politik terhadap orientasi budaya politik. Hal ini ditunjukkan dari hasil output di atas dapat diketahui bahwa nilai t-hitung > t-tabel dengan nilai 6,398 > 1,6944 dan sig. < 0,05 dengan nilai 0,000 < 0,05
SUMEDANG PUSEUR BUDAYA SUNDA: PELAKSANAAN PENYELENGGARAAN PEMERINTAHAN DAERAH BERBASIS BUDAYA LOKAL
Authors: Herdiana Dian
Published: July 2023

Komitmen pemerintah Kabupaten Sumedang dalam mewujudkan penyelenggaraan pemerintahan dan pembangunan daerah berbasis budaya lokal diwujudkan dalam kebijakan Sumedang Puseur Budaya Sunda (SPBS). Namun dalam pelaksanaannya, kebijakan tersebut belum mampu menghasilkan output pola penyelenggaraan pemerintahan dan pembangunan daerah yang berbasis kepada nilai budaya Sunda. Atas dasar tersebut, artikel ini ditujukan untuk mengkaji faktor-faktor yang menjadi penghambat implementasi kebijakan SPBS. Metode penelitian yang digunakan adalah metode penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukan bahwa faktor penghambat implementasi kebijakan SPBS terdiri dari 2 (dua) faktor utama, yaitu: Pertama, secara substansi nilai budaya Sunda baru bisa diwujudkan secara filosofis berupa nilai-nilai kesundaan, sedangkan nilai budaya Sunda secara manajerial-operasional belum mampu dikontruksikan secara praktis baik dalam penyelenggaraan pemerintahan maupun pembangunan. Kedua, kebijakan SPBS yang menuntut keterlibatan seluruh pemangku kepentingan dalam prakteknya lebih banyak dilakukan oleh pemerintah daerah Kabupaten Sumedang. Atas dasar tersebut maka implementasi kebijakan SPBS kedepannya harus ditunjang dengan instrumen kebijakan yang secara rinci memuat subsansi nilai-nilai operasional budaya Sunda, serta adanya peran aktif dari seluruh pemangku kepentingan untuk secara bersama-sama menyukseskan kebijakan SPBS
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KINERJA INSTANSI PEMERINTAH
Authors: Nurdiansyah Deni , Narimawati Umi , Syafei M Yani
Published: July 2023

Penelitian ini bertujuan untuk menguji pengaruh kualitas sumber daya manusia, pemanfaatan teknologi informasi dan sistem pengendalian internal terhadap kualitas laporan kinerja pada instansi pemerintah pusat Direktorat Jenderal Perhubungan Darat, Kementerian Perhubungan. Survey dilakukan kepada 32 satuan kerja di lingkungan Direktorat Jenderal Perhubungan Darat. Metode penelitian ini merupakan penelitian yang bersifat kuantitatif. Pengumpulan data melalui penyebaran kuisioner kepada 60 orang operator inputing E-Sakip Reviu. Pengukuran variablenya dengan menggunakan skala Likert. Teknik analisis data yang digunakan dalam penelitian ini adalah metode Smart PLS (Partial Least Square). Hasil penelitian menunjukan bahwa kualitas sumber daya manusia berpengaruh terhadap kualitas laporan kinerja, selanjutnya pemanfaatan teknologi informasi juga berpengaruh terhadap kualitas laporan kinerja dan sistem pengendalian internal berpengaruh terhadap kualitas laporan kinerja. Dapat disimpulkan bahwa, semakin tinggi kualitas sumber daya manusia, pemanfaatan teknologi informasi dan sistem pengendalian internal maka kualitas laporan kinerja akan semakin baik sehingga mampu dalam membuat keputusan yang tepat dan efektif, serta terhindar dari kesalahan dalam mengelola data kinerja Satuan Kerja di lingkungan Direktorat Jenderal Perhubungan Darat.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KEUANGAN
Authors: Puspitawati Lilis , Effendy Mega Marisa
Published: July 2023

Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian intern, kualitas laporan keuangan terhadap akuntabilitas keuangan berdasarkan adanya masalah dengan kualitas laporan keuangan yang rendah, pengendalian intern yang kurang memadai dan akuntabilitas keuangan yang rendah pada berbagai instansi pemerintah di Kota Bandung. Penelitian ini menggunakan metode deskriptif dan kuantitatif. Populasi dalam penelitian ini adalah 80 Satuan Kerja Perangkat Daerah (SKPD) yang ada di Kota Bandung dengan satuan unit keuangan dan pengawasan. Jumlah sampel dalam penelitian ini adalah 57 responden yang dipilih berdasarkan teknik simple random sampling. Uji statistik menggunakan Structural Equation Modeling (SEM) melalui pendekatan Partial Least Square (PLS) 3.0. Hasil penelitian menunjukkan bahwa kualitas laporan keuangan berpengaruh positif signifikan terhadap akuntabilitas keuangan, dan pengendalian internal berpengaruh positif terhadap akuntabilitas keuangan daerah.

 

Kata Kunci: Kualitas Laporan Keuangan, Pengendalian Internal, Akuntabilitas Keuangan
OPEN GOVERNMENT IN GRASSROOT LEVEL GOVERNMENT (STUDY OF WEBSITE QUALITY IN PEJAMBON VILLAGE, BOJONEGORO)
Authors: Kusnan Kusnan , Asmorowati Sulikah , Setijaningrum Erna
Published: July 2023

This Study have purpose to measure the website quality of Transparency Public Information in Pejambon Village. Website utilization in Government activity progress is the first step e-Government implementation. In Bojonegoro Regency, one of village which successfully implementing the transparency public information based on website is Pejambon Village Government. Village located in the Sumberrejo Sub-District has received many awards, in Regency, Province, and also National. It indicates that Pejambon Village Government has a good quality website, that can be an example for other village. Webqual 4.0 based on community or users perception is the method used to find out the quality of the website. This research is descriptive with quantitative approach. Results of the research showed that website quality of Pejambon Village Government based on usability, information usability, and service interaction quality dimension is in the high category.

Keywords: Open Government; Transparency in Public Information; e-Government; Village
EFEKTIVITAS KOMUNIKASI UNIT CORPORATE COMMUNICATION YAKES TELKOM MELALUI MEDIA SOSIAL TERHADAP KEBUTUHAN INFORMASI KONSUMEN
Authors: Fuadi Fairuz Zahra , Lestari Martha Tri
Published: July 2023

Conveying information needs digitally, of course, must have effects that can help consumers to get information, especially about health, so this research was conducted to find out the Communication Effectiveness of Yakes Telkom's Corporate Communication Unit through Social Media on Consumer Information Needs. By having a research objective to obtain the level of strength of the relationship between the independent variables, namely the effectiveness of communication and social media on the dependent variable, namely information needs. This research uses quantitative research methods with descriptive analysis research types. For sampling, the non-probability sampling method was used with 357 consumers of Yakes Telkom. The analysis technique used by the researcher is descriptive and multiple linear regression analysis.

From the results of hypothesis testing, the effectiveness of communication and social media has a significant influence on consumer information needs. This is evidenced by the partial results of the Hypothesis Test (T-test) and it is found that the effectiveness of communication has a significant effect on information needs besides that social media also influences consumer information needs. The results of the test for the coefficient of determination show that the overall data for the two variables of communication effectiveness and social media have a fairly good influence on the variable consumer information needs. This study concludes that the two variable aspects have a good influence on the information disseminated by the Yakes Telkom Corporate Communications Unit.

 

Keywords: Communication Effectiveness, Social Media, Consumer Information Needs, Yakes Telkom.
STRATEGI CONTENT MARKETING SUARA TELFON UNTUK MENINGKATKAN BRAND AWARENESS
Authors: Irdewanti Erni , Setianti Yanti
Published: July 2023

Naiknya penggunaan media sosial Instagram sebagai media promosi pada masa awal tahun 2020 membuat content creator harus bersaing secara ketat agar kontennya tetap menarik audiens. Suara Telfon adalah salah satu akun Instagram yang menawarkan jasa content marketing di akun Instagram nya @suaratelfon dengan 200 ribu followers hingga Mei 2023. Penelitian ini bertujuan untuk (1) mengetahui dan menjelaskan bagaimana implementasi strategi content marketing Suara Telfon untuk brand awareness produk Avoskin pada bulan Juni 2020, (2) dan untuk mengetahui apa faktor penghambat dan pendukung dalam menyusun content marketing. Penelitian ini menggunakan teori perencanaan, konsep content marketing, dan brand awareness. Metode penelitian yang digunakan adalah penelitian kualitatif. Pengumpulan data menggunakan wawancara kualitatif dan observasi. Hasil penelitian ini menunjukkan bahwa strategi content marketing Suara Telfon sudah sesuai dengan 8 tahap content marketing Kotler, yaitu menyusun tujuan konten, pemetaan audiens, perancangan ide dan konten, pembuatan konten, distribusi konten, amplifikasi konten, evaluasi konten, dan pengembangan konten. Suara Telfon melakukan riset mendalam mengenai audiens dan algoritma Instagram yang perubahannya sangat dinamis terutama pada awal tahun 2020. Strategi content marketing Suara Telfon ini pun telah berhasil untuk membentuk brand awareness Avoskin pada tahap brand recall.
PENGARUH BIAYA PRODUKSI, VOLUME PENJUALAN DAN PENDAPATAN USAHA TERHADAP LABA BERSIH PADA PERUSAHAAN SUB SEKTOR KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021
Authors: Surtikanti Surtikanti , Lestari Tasya Dian
Published: July 2023

Tujuan dari penelitian ini untuk menjelaskan pengaruh biaya produksi, volume penjualan dan pendapatan usaha terhadap laba bersih. Penelitian ini menggunakan metode analisis deskriptif dan verifikatif dengan pendekatan kuantitatif. Teknik penarikan sampel dalam penelitian adalah purposive sampling. Populasi pada penelitian ini adalah laporan keuangan tahunan perusahaan Sub Sektor Kimia periode 2017-2021 yang terdaftar di Bursa Efek Indonesia, dengan jumlah sampel perusahaan sebanyak 6 perusahaan. Hasil penelitian menunjukkan bahwa biaya produksi berpengaruh negatif dan signifikan terhadap laba bersih, sedangkan volume penjualan dan pendapatan usaha berpengaruh positif dan signifikan terhadap laba bersih. Dengan adanya penelitian ini diharapkan dapat memberikan pengetahuan serta menambah informasi yang terbaru bagi perkembangan ilmu akuntansi dengan topik kajian Akuntansi biaya terkait biaya produksi, volume penjualan dan pendapatan usaha
PENGARUH KEPUASAN PELANGGAN MARKETPLACE DAN FINTECH TERHADAP PENJUALAN UMKM KULINER DI KOTA BANDUNG
Authors: Sari Solehah Wulan Purnama , Hastuti Hastuti , Surya Rendra Trisyanto , Hutapea Riauli Susilawati
Published: July 2023

Merebaknya virus Covid-19 di Indonesia berdampak pada penurunan omzet penjualan UMKM terlebih UMKM di bidang kuliner. Dengan demikian, UMKM memerlukan strategi agar dapat mempertahankan usahanya salah satunya dengan pemanfaatan teknologi berupa marketplace dan financial technology. Penelitian ini dilakukan guna menganalisis pengaruh kepuasan pelanggan marketplace dan penggunaan financial technology terhadap peningkatan penjualan UMKM kuliner di Kota Bandung.  Penelitian ini merupakan penelitian deskriptif kuantitatif dengan menggunakan data primer, dikumpulkan melalui kuisioner yang disebarkan secara bauran.   Populasi dalam penelitian ini yaitu UMKM kuliner yang ada di daerah Kota Bandung dengan jumlah sampel sebanyak 100 responden. Metode analisis yang digunakan yaitu analisis jalur dengan menggunakan program SPSS versi 26.  Hasil penelitian ini menunjukkan bahwa kepuasan pelanggan marketplace secara parsial memiliki pengaruh positif dan signifikan terhadap peningkatan penjualan UMKM, sementara penggunaan financial technology secara parsial tidak berpengaruh terhadap peningkatan penjualan UMKM, dan secara simultan kepuasan pelanggan marketplace dan penggunaan financial technology berpengaruh positif dan signifikan terhadap peningkatan penjualan UMKM.
TEKANAN WAKTU AUDIT DAN DUE PROFESIONAL CARE TERHADAP KUALITAS AUDIT
Authors: Setya Nusa Inta Budi , Aunur Rozana Anisa Shafa
Published: July 2023

Dalam setiap kegiatan audit, seringkali auditor menemui kendala dalam mengatur waktu proses audit yang sangat singkat dibandingkan dengan tahapan yang harus dilakukan dalam proses audit. Tekanan waktu proses audit yang sangat ketat dapat berdampak pada penurunan kualitas audit. Masih ada akuntan publik yang salah menilai akun-akun dalam laporan keuangan. Dalam hal ini, penelitian ini lebih pada kajian grounded theory yang menekankan pada upaya peneliti dalam melakukan analisis abstrak terhadap suatu fenomena, dengan harapan analisis ini dapat membuktikan teori tertentu yang dapat menjelaskan fenomena secara spesifik. Adapun permasalahan mengenai kualitas audit yang terjadi di Indonesia pada umumnya dan audit di kota Bandung. Hasil penelitian ini memberikan bukti empiris bahwa semakin tinggi tekanan waktu audit maka semakin rendah kualitas hasil audit dan sebaliknya semakin rendah tekanan waktu audit akan meningkatkan kualitas audit. Hasil penelitian ini memberikan bukti empiris bahwa semakin tinggi due professional care maka semakin tinggi kualitas hasil audit
ACCOUNTING INFORMATION SYSTEMS ON THE QUALITY OF MSME FINANCIAL REPORTS
Authors: Febriansyah Angky , Kamisa Sedi Usnoviandi
Published: July 2023

The purpose of this study is to determine how much influence the Accounting Information System has on the Quality of MSME Financial Reports in Coblong District, Bandung City. The research method used in this study is a descriptive and verification method with a quantitative approach. The sample in this study were 39 SMEs in Coblong District, Bandung City. The data source in this study is primary data obtained from the answers to the respondent's questionnaire. The results in this study are that the Accounting Information System has a positive influence on the quality of MSME financial reports, which means that if the Accounting Information System increases, it will improve the Quality of MSME Financial Reports.

 

Keywords: Accounting Information Systems, Quality of Financial Reports, MSMEs
Impacto de la covid-19 en estudiantes hispanoparlantes
Authors: Araneda Cristian , Rodríguez Gil Sergio Gustavo , Calaforra Luis Pascual , Peschi Samanta , Servín Iván , Castañeda-Sortibrán América Nitxin
Published: July 2023

La pandemia del SARS-CoV-2 ha creado un desafío sin precedentes para la educación. En 2020, como resultado de las medidas para reducir la propagación del SARS-CoV-2, muchas instituciones educativas pasaron del aprendizaje presencial al aprendizaje remoto. Sin embargo, este modelo educativo puede generar estrés y ansiedad adicionales a la ansiedad provocada por la pandemia. Los objetivos del presente estudio fueron: 1) comparar las perspectivas de estudiantes y docentes sobre el número de horas dedicadas a las clases, y 2) determinar las principales dificultades que enfrentan docentes y estudiantes, respectivamente, al pasar al sistema de educación en línea. Para realizar esta investigación se realizó una encuesta online en países de habla hispana, utilizando una muestra de 1.048 participantes anónimos. A través de los datos recopilados. Se analizaron el uso de plataformas, los tipos de equipos, los niveles de angustia y las posibles razones de esta angustia. Esta pandemia es una de las amenazas de salud pública más importantes de la historia reciente y ha afectado nuestras vidas de manera significativa, siendo una de las más importantes la futura adaptación de escuelas, estudiantes y docentes a una nueva forma de aprender.
Hegelian dialectics and ethnoclass differences
Authors: Ioris Antonio Augusto Rossotto
Published: July 2023

Difference is not an epiphenomenon of socio-spatial relations, but a genuine worldmaking driving-force, provided that it is the handling of difference that paves the way to specific interactions that end up shaping society and, ultimately, space. There exists not merely ‘a world of difference’ but a world because, and out of, differences. This article offers a neo-Hegelian analysis of the spatial basis of politico-economic and ethnic-social differences, making use of the striking example of anti-difference violence suffered by indigenous peoples under the hegemony of financial-rentier capitalism. There are two main pillars of socio-spatial difference, ethnicity and class, which co-determine each other and eventually result in hybrid, ethnoclass differences held by all humans and according to their specific and general circumstances. The socio-spatial trajectory of the Guarani-Kaiowa indigenous nation, in the center of Brazil, is emblematic of the dialectical basis of ethnoclass differences, and also of the political potentiality of difference.
La creación de imaginarios y la disolución de la trama mediante la tipificación que anula las catálisis
Authors: Carrillo Canán Alberto J. , Reyes Monreal Marleni , Bernábe Loranca María Beatriz
Published: July 2023

En este texto partiremos de la conocida tensión cinematográfica entre la imagen y la narración, refiriendo a un caso concreto de cine mexicano tipológico costumbrista. Es un género que se distingue por una trama débil constituida por secuencias con un importante peso mostrativo o “descriptivo”, más que narrativo y el espectador se entretiene en el reconocimiento de los estereotipos, obteniendo un goce mimético de reconocimiento. Para abordar tal reconocimiento mimético distinguiremos entre los imaginarios literarios y los imaginarios fílmicos. Los imaginarios literarios son esquemas faltos de concreción. Por el contrario, los imaginarios fílmicos no son lo absoluto una cuestión de la imaginación más o menos vaga, sino que dada su base fotográfica presentan girones de la realidad tal cual es en su apariencia. Este imaginario fílmico ya no consta de imágenes de la mera imaginación, al gusto del que se las imagina, sino que consta de fragmentos fotográficos de la apariencia real, por lo que esas imágenes de calidad fotográfica tienden a generan de inmediato aprobación o rechazo. Puede ser que se lea algo que no gusta y entonces tiende a dejarse de lado, pero es más difícil dejar de lado algo que, aunque no guste no se leyó sino se vio. Para analizar el género de narrativa débil tipologizante recurrimos a la teoría de D. Bordwell sobre la construcción de la historia combinándola con la teoría de R. Barthes acera de los núcleos, catálisis, informantes e indicios narrativos.
Los retos para la filosofía, la ética y la antropología en tiempos de pandemia
Authors: Escobar Vásquez Andrés , Flórez Jhon Edward Saldarriaga
Published: July 2023

En este texto se desarrollará una temática problemática y dilemática en tanto que se hará una reflexión sobre los efectos de la pandemia para las personas. Se afirmará que esta pandemia ha dejado enfermedades por tratar y curar; estas enfermedades no son solo del cuerpo; nos ha dejado entender la necesidad de cuidado de sí como un cuidado también del otro. Por esto, planear y proponer algunas virtudes que orienten dicha búsqueda de sabiduría. El texto consta de seis partes donde se enmarcará la pandemia como el problema a abordar, luego se tratará el asunto de la acción humana y sus implicaciones para sí mismo y para el otro; estas acciones provienen de la autonomía y del cuidado de sí que requiere unas virtudes con las cuales se transforma a la persona y a la comunidad.
Derivas y tensiones en la materialización de la utopía
Authors: Cancino-Pérez Leonardo
Published: July 2023

El caso del Movimiento Arcoíris en Chile permite ilustrar en dos ámbitos, los significados atribuidos a la naturaleza y las formas que adquiere la acción colectiva contemporánea, las derivas y tensiones que se presentan al intentar materializar el mundo anhelado. Esta investigación, se efectuó por medio de una etnografía (2009-2022) y diez entrevistas semiestructuradas analizadas desde un enfoque hermenéutico. Tuvo como resultados nueve prácticas sedimentadas -de las cuales se presentan tres- y un conjunto heterogéneo de significaciones para cada una de ellas. A modo de discusión y conclusión se propone que este Movimiento expande un tipo de vínculo afectivo/espiritual con la naturaleza que rehúye del modo de producción industrial y que sus formas de acción colectiva privilegian la autonomía y la horizontalidad entre sus miembros. Ambas cuestiones encuentran límites en la espontaneidad de las acciones, el capitalismo verde, en las dificultades para arribar a acuerdos y/o su escaso cumplimiento.
Calling for critical interrogations of white supremacy and settler colonialism in mathematics education research
Authors: Stinson David , Subramanian Jayasree , Yeh Cathrey
Published: July 2023

In this essay, we contextualize a call for strengthening equity and social justice research in mathematics education by inserting the mathematics education enterprise into two world events of 2020: the global COVID-19 pandemic and the global resurgence of the Black Lives Matter movement. We do so to underscore how white colonialism is forever present everywhere in structures and institutions around the globe, including those of the mathematics education enterprise. We briefly describe the logics of white supremacy and settler colonialism and then combined them into a compounding scheme of colonizing white supremacist logics. Next, we feature recent USA-based mathematics education research to illustrate some different possibilities when equity and social justice research is indeed strengthened through critical interrogations of white supremacy and settler colonialism. We conclude the essay with a justification for getting in good trouble, necessary trouble.
Sustainability and mathematical modelling in 5th grade
Authors: Steffensen Lisa
Published: July 2023

This research investigates how pre-service teachers aim to bring awareness of environmental sustainability while learning mathematical modelling to their 5th-grade students. Theoretical perspectives from socio-critical modelling research can involve engaging students in societal issues, including focusing on action. Thematic coding of a mandatory task by a group of pre-service teachers, where they design, implement, and reflect on a modelling activity during practicum, is used to analyse how they combine environmental and mathematical aims. The findings show that the pre-service teachers emphasise the authenticity of tasks and data, engage students in actions in littering, reflect on students’ critique of assumptions, and focus on the meaning-making of environmental numbers using students’ everyday language. Implications to teacher education suggest that teachers can combine focusing on environmental sustainability through mathematics education. Further, teacher education can support pre-service teachers and students in actions through socio-critical modelling activities.
Possible dialogues between power, mathematics and cryptography
Authors: Litoldo Beatriz Fernanda , Guimarães Douglas Ribeiro
Published: July 2023

In this text we discuss how power, mathematics and cryptography establish dialogues that are considered critical for the present, but which have influence from the past and concerns for the future. We contextualize our reflections from a historical perspective, especially in the Brazilian context, and advance the debates about how cryptography, based on mathematical theories, influenced and dynamized wars. Going a little beyond this historical context, we present some reflections concerning the role of cryptography as a means of data security, one of the main discussions in contemporary society. In this reflection, we point out the position of power that the holders of this knowledge occupy, and that, in the scope of basic school, lacks important discussions for both teachers and students.
Conveying different types of values via mathematical tasks
Authors: Plunger Cornelia , Yenokyan Anahit
Published: July 2023

The purpose of this paper is to analyse possibilities of including and conveying a variety of values in teaching mathematics through tasks in terms of their openness. In the first part of the introduction we present the theoretical ideas about values in mathematics education by Bishop and Lim & Ernest. The second part of introduction sets out the reasons why an emphasis on values seems advisable. Mathematics is not commonly associated with a variety of values. However, for mathematical education an orientation towards societal demands appear relevant. Scholars like Skovsmose and Fischer alike demanded the development of a reflecting ability. Some national state curricula depict some of the societal demands by calling for an orientation towards general values for all school subjects, but in this we see discrepancies to practiced teaching. The section “Tasks and Values” relates to justifying why tasks appear to be a useful means of influencing mathematics education. Several scholars have already investigated the possibilities of different task-types for teaching values. Here we connect this purpose to tasks characterized by their varying openness. As teachers are essential to unfold the potential of tasks, the present analysis is intendent to give them concrete ideas for mediating values in mathematics classes. In the main part we analyse traditional tasks from ancient textbooks, with experiences in Armenian classes, as well as an open task with experiences of Austrian students in partner work. The discussed tasks provide opportunities for mathematical values like control, openness and for epistemological values as well as for more general values like self-confidence, mutual respect, justice and mathematics educational values like accuracy and consistency. In conclusion, the encouragement towards discussions among and with the students during the solving process of the task appears to be essential. Our experiences show that students mainly react positively towards such discussing activities. This could be a motivation for teachers to take up this issue besides of idealistic reasons.
Por uma educação matemática para além da reprodução
Authors: Lima Luciano Feliciano de , Cunha Maria Francisca da
Published: July 2023

Reflete-se sobre como a produção de vídeos envolvendo problemáticas do cotidiano pode contribuir para ler o mundo por meio dos conhecimentos matemáticos aprendidos em sala de aula. Os participantes foram 15 licenciandos/as em Matemática da Universidade Estadual de Goiás, integrantes do Programa de Residência Pedagógica, em Morrinhos (GO). As reuniões com os/as licenciandos/as ocorreram semanalmente, cada uma com 1 hora e 30 minutos de duração. Nelas foram discutidos textos sobre Educação e Educação Matemática. Paralelamente à discussão dos textos, debateu-se possibilidades para a produção de vídeos considerando os/as estudantes, da educação básica, como sujeitos produtores de conhecimento. Visando à produção de vídeos, em um primeiro momento foi apresentado aos/às residentes pedagógicos/as vídeos sobre possíveis situações problemáticas do cotidiano analisadas pela perspectiva da matemática e oferecidas orientações acerca da escolha da temática, da preparação de roteiros, da captação de áudio e vídeo e da edição. Foram produzidos 15 vídeos pelos/as estagiários/as e residentes pedagógicos cujos títulos foram: Covid-19; Bebida alcoólica; Universo LGBT+; Deficiência visual; Esgoto no Brasil; Agropecuária/Agronegócio; Endividamento de famílias brasileiras; Mapa da Fome; Trânsito; Jogos Digitais, Consumo de energia; Educação Financeira; Segurança do Trabalho. Cada um dos títulos supracitados contém uma sequência de 03 vídeos. Após realizarem as produções, professores formadores e acadêmicos/as discutiram sobre aprendizagens para a produção de vídeos e como ela pode contribuir com um envolvimento de estudantes em aulas de matemática. Produzir e orientar a produção desses vídeos contribuiu com a formação de professores de matemática com outras compreensões acerca dos papeis de professor e alunos na sala de aula. O processo de produzir e orientar na produção de vídeos viabilizou reflexões sobre diferentes problemáticas da vida das pessoas analisadas à luz da matemática. As orientações dos professores formadores aos acadêmicos e dos acadêmicos aos alunos da escola foram fundamentais para: escolher uma problemática, ou um assunto específico; destacar a relevância de levantar diversas fontes para a compreensão do objeto de estudos; produzir vídeos com melhor qualidade; refletir criticamente sobre problemáticas do cotidiano pela perspectiva da matemática.
Research as experienced
Authors: ArulGanesh S S
Published: July 2023

This is an attempt at putting down how I experienced ‘research’, while conducting an ethnographic field work at a fishing village as part of a project to understand experiences of ‘uncertainty’. I will first describe for the reader what seeded/triggered this write up—the unease I experienced during my initial days at the village. This shall be followed by detailing my disposition with respect to the particular project in question here and how I arrived at the village. In the second half of the paper, through reflection, recollection and excerpts from my field notes, I will try to illustrate how notions of consent, rapport, data etc shaped and constrained my experience during (and of) the field study and what effect it had on my being. I do not intend to argue for or against certain practices or arrive at some conclusion, but wish to seek resonances and conversations with those who may have had similar experiences.