bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Faktor-Faktor Fundamental Terhadap Financial Distress Pada Perusahaan Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2021
Authors: Elih Ermawati  , Diana Gustinya
Published: December 2023

The purpose of this research is to test and prove the influence of fundamental factors onfinancial distress in companies in the basic and chemical industry sectors listed on theIndonesia Stock Exchange for the 2016-2021 period. The population of this study uses allcompanies in the basic and chemical industry sectors listed on the Indonesia Stock Exchangefor the 2016-2021 period, where 80 companies are the study population. The samplingtechnique in this study used a purposive sampling technique, where samples were obtainedfrom populations that met the specified criteria. The results of determining the criteria usingpurposive sampling technique obtained 15 companies. As for the data analysis techniques usedin this study include descriptive statistical analysis (mean, maximum, minimum, range,standard deviation), classic assumption test (normality test, multicollinearity test,heteroscedasticity test, autocorrelation test) and hypothesis testing (statistical test t). Theresults of this study indicate that return on equity partially has no effect on the financial distressindex, debt to equity ratio partially has no effect on the financial distress index, while the quickratio partially has an influence on the financial distress index
Pengaruh Akuntansi Forensik Dan Audit Investigasi Terhadap Pengungkapan Fraud Pelaporan Keuangan (Studi Empiris Pada Kantor Akuntan Publik (Kap) Daerah Jakarta Selatan)
Authors: Mulia Rahmah  , Sinaga Ekarista Isowati Sinaga
Published: December 2023

The effect of forensic accounting on fraud disclosure in local public accounting firms SouthJakarta, The effect of investigative audit on fraud disclosure in local public accounting firmsSouth Jakarta, The effect of forensic accounting and investigative audit on fraud disclosure inlocal public accounting firms South Jakarta. The research method used is a quantitative research method. This study has a population of 150 auditors who work at a public accounting firm in South Jakarta. The total data used is 70 auditors. Forensic accounting has a positive effect on fraud disclosure, The investigative audit has a positive effect on fraud disclosure, Forensic accounting and investigative audits have a positive effect on fraud disclosure
Faktor-Faktor Mendasar Yang Memengaruhi Kualitas Audit: Uji Empiris Pada Kantor Akuntan Publik Wilayah Jakarta
Authors: Farid Rizqi Rahmatullah  , Munawaroh
Published: December 2023

This study’s purpose was to analyze the effect of basic factors consisting of Competence, Independence andAudit Fees on Audit Quality at Public Accountant Firms in the Jakarta Area. Using 100 samples andregression tests symultaneously show that these basic factors have a positive and significant impact on AuditQuality. However, partially competence variable does not affect Audit Quality.
KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN EARNING PER SHARE : BUKTI PERUSAHAAN RITEL
Authors: Diana Gustinya  , Lina Tri Ariani
Published: December 2023

The purpose of this study is to determine and analyze the effect of Total Asset Turnover, Debt to Equity Ratio, Current Ratio and LN SIZE on Earnings per Share of retail companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The research method was carried out using Purpose Sampling with a description method and data collection using the documentation method and the Data Analysis Method using Multiple Linear Regression Analysis. From the results of the research that has been done, partially the Total Asset Turnover, Debt to Equity Ratio, Current Ratio and LN SIZE variables have a significant effect on Earning per Share
PENGARUH PERSEPSI KEGUNAAN, KEMUDAHAN TERHADAP NIAT MENGGUNAKAN SISTEM E-FILING, E-BILLING, E-REGISTRATION DENGAN KEPERCAYAAN SEBAGAI INTERVENING
Authors: Ade Budi Setiawan  , Didi  , Hanifah Atika Sari
Published: December 2023

This study aims to determine the effect of perceived usefulness and perceived ease of use on intentions to use e-filing, e-billing and e-registration systems and to determine the effect of perceived usefulness and perceived ease of use on intention to use through trust as an intervening variable at KPP Pratama Jakarta Jatinegara . The population in this study were individual taxpayers registered at KPP Pratama Jakarta Jatinegara with a total of 63 taxpayers as respondents. The sampling technique carried out by researchers is using the Accidental Sampling technique. Data analysis uses the help of Partial Least Square (PLS). The results of this study indicate that perceived usefulness, perceived ease of use and trust influence the intention to use. Trust cannot intervene in the effect of perceived usefulness on intention to use, whereas trust can intervene in the effect of perceived ease of use on intention to use
CURRENT RATIO DAN DEBT TO EQUITY RATIO PADA KINERJA KEUANGAN: BUKTI DARI PERUSAHAAN SUB SEKTOR KOSMETIK DAN KEPERLUAN RUMAH TANGGA
Authors: Rosdiana
Published: December 2023

The purpose of this study was to determine the effect of the Current Ratio and Debt To Equity Ratio on Financial Performance in cosmetics and household goods sub-sector companies on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The research sample consisted of 30 data. Data collection with documentation and data processing with t test, f test, and test the coefficient of determination of multiple linear regression using the classical assumption test. The results of the study show that the Current Ratio has no effect on financial performance. Meanwhile, the Debt to equity ratio has an effect on financial performance.
LAPORAN ARUS KAS, PRODUKTIVITAS KARYAWAN PADA KINERJA PERUSAHAAN : BUKTI DARI PERUSAHAAN FOOD AND BEVERAGE
Authors: Mishelei Loen, M.Si.
Published: December 2023

This study aims to examine the effect of Cash Flow Reports and Employee Productivity on the Performance of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2019 – 2022. The data used in this research is quantitative data. The sampling technique used purposive sampling obtained a total number of samples. 76 data. Data collection with documentation and data processing with t test, f test, and test the coefficient of determination of multiple linear regression using the classical assumption test. The results of the study show that the Cash Flow Report as measured by Operating Cash Flow (AKO) has a positive and significant effect on company performance; Employee productivity as measured by Revenue Per Employee (RPE) has a positive and significant effect on company performance; Statements of Cash Flow as measured by Operating Cash Flow (AKO) and Employee Productivity as measured by Revenue Per Employee (RPE) have a positive and significant effect on company performance. As for suggestions related to this research, companies listed on the Indonesia Stock Exchange should improve company performance to increase company value. This will affect the profit that will be generated. The better the company's performance will make investors interested in investing or investing in the company.
Pengaruh Kepemimpinan dan Budaya Organisasi terhadap Produktivitas Karyawan PT. Pembangunan Perumahan (Persero) Tbk. Proyek Pegadaian Tower Jakarta
Authors: Indah Dwi Saputri  , Imam Wibowo
Published: December 2023

Purpose this study aims to determine the effect of leadership and organizational culture on employee productivity at PT. Pembangunan Perumahan (Persero) Tbk. Pegadaian Tower Jakarta Project. This research was conducted to employees of PT. Pembangunan Perumahan (Persero) Tbk. Pegadaian Tower Jakarta Project. Data were obtained using a questionnaire with a differential semantic scale. The sampling technique used is a saturated sample. Tthe results of research, leadership, Organizational Culture partially has a significant effect on employee productivity. Leadership and organizational culture simultaneously have a significant effect on Employee Productivity.
Pengaruh Kompensasi dan Motivasi terhadap Kinerja Karyawan PT. Wilmar Cahaya Indonesia
Authors: Nino Nopriandi
Published: December 2023

This study aims to analyze the effect of compensation and motivation simultaneously and partially on employee performance at PT. Wilmar Cahaya Indonesia. The method used is a quantitative method using regression analysis. This study involved 60 research respondents. The results of the study reveal that there is a partial or simultaneous influence of compensation and motivation on employee performance.
Potencial Bankruptcy: Before and During Covid-19 Pandemic
Authors: Ahmadi Slamet , Widhiastuti Susanti
Published: December 2023

This study aims to analyze the Altman Z-Score, Springate, and Zmijewski theory in assessing the level of financial health and anticipating the problems of potential bankruptcy in the food and beverage sector before Covid-19 in 2019 and when Covid takes place in 2020. This study was conducted on 10 food and beverage companies with a score analysis method of the company's financial ratios for financial performance. The Altman Z-Score, Springate, and Zmijewski method use delivery services, profit, total assets, total debt, profit before interest and taxes, capital, and sales.The results showed that the company that is still classified as healthy but experienced a significant financial decline in 2020 is the bakery company, while the company that experienced a significant increase in 2020 is MYOR. Based on the Zmijewski score, all companies as the object of the study are healthy category that the score is <0.
Strategi Bisnis, Koneksi Politik, dan Penghindaran Pajak
Authors: Rheny Afriana Hanif  , Sem Paulus Silalahi  , Fajar Odiatma
Published: December 2023

Penelitian ini bertujuan untuk menguji pengaruh strategi bisnis defender dan prospoector terhadap penghindaran pajak. Sampel penelitian ini menggunakan perusahaan manufaktur yang terdaftar du Bursa Efek Indonesia (BEI) dengan jumlah sampel 98 perusahaan. Periode penelitian dari tahun 2017-2021, sehingga total observasi data berjumlah 490 observasi. Hasil penelitian menunjukan startegi bisnis prospector berpengaruh signifikan positif terhadap penghindaran pajak, sebaliknya strategi bisnis defender tidak berpengaruh signifikan terhadap penghindaran pajak. Penelitian ini juga menunjukan bahwa koneksi politik dapat memperkuat hubunngan strategi bisnis prospector terhadap penghindaran pajak, dan sebaliknya, koneksi politik tidak mempunyai pengaruh terhadap hubungan strategi bisnis defender dan penghindaran pajak. Penelian ini memberikan manfaat kepada tambahan literasi mengenai strategi bisnis perusahaan, hubungan strategi bisnis dan penghindaran pajak, serta dampak koneksi politik pada praktik penghindaran pajak
“Contar el hallazgo: ¿entre el relato y el rigor?”
Authors: Cuadro Mariela
Published: December 2023

Los modos de saber, las formas de conocimiento, los órdenes disciplinares dictan reglas. Nos marcan los límites de lo que podemos hacer, pensar y ser. Esos límites nos distinguen del no-saber y nos separan de otras regiones y ámbitos de conocimiento. Y al hacerlo trazan un espacio de libertad, es decir, nos encierran dentro de unos márgenes al interior  de los cuales podemos ser libres.

Escribimos encerrados en estos límites que funcionan como campo de juego de un número siempre limitado de formas de entender, de capturar lo fenoménico. Pero esos límites son históricos y políticos: han sido forzados, estirados, hendidos. 

La pregunta es: ¿cómo correr esos límites? ¿Cómo ampliar los márgenes para sumar otras formas de hacer, pensar y ser al espacio del saber? En síntesis, ¿cómo practicar la libertad?
educación orientada a los espacios rurales durante la década de 1960 (Entre Ríos, Argentina)
Authors: Petitti Eva Mara
Published: December 2023

En este artículo analizamos las principales políticas orientadas a la educación rural en una provincia argentina durante la década de 1960. Nos centramos en Entre Ríos, que para ese entonces tenía la mitad de su población habitando en zonas rurales y poseía bajos índices de finalización de la escuela primaria. Nos preguntamos de qué manera el estado provincial intentó y hasta dónde pudo dar respuesta a esas dificultades, en el marco de las discusiones nacionales e internacionales en torno al desarrollo, el despoblamiento de las zonas agrarias, las demandas de las poblaciones locales para un mayor acceso de sus hijos/as a la educación y los primeros pasos en la transferencia de las escuelas nacionales a las provincias. A partir de la lectura de documentos oficiales, la  prensa local de la ciudad de Paraná y las demandas para la creación de escuelas rurales presentadas al Consejo General de Educación, hacemos foco en tres políticas. La primera orientada a resolver la cobertura de las escuelas rurales a partir del reemplazo de los siete grados de la escuela primaria por cuatro niveles. La segunda, dirigida a la formación docente para la escuela rural destinada a las mujeres. La tercera, con el fin de brindar orientación agrícola en las escuelas primarias a partir de convenios entre la cartera educativa provincial y el Instituto Nacional de Tecnología Agropecuaria. Si bien Entre Ríos también contaba con escuelas nacionales y privadas, nos ocuparemos de aquellas instituciones dependientes del estado provincial.
Capital psicológico, trabajo significativo y satisfacción laboral en docentes de Argentina
Authors: Salessi Solana
Published: December 2023

Si bien numerosas investigaciones dan cuenta de las experiencias de riesgo psicosocial del trabajo docente, pocas se han interesado en explorar los recursos psicológicos y las actitudes laborales positivas. El presente estudio se propuso analizar las interrelaciones entre capital psicológico, trabajo significativo, satisfacción laboral y variables sociodemográficas. Se diseñó una investigación cuantitativa correlacional-explicativa. Se integró una muestra de 520 docentes de Rafaela, según un muestreo por disponibilidad. Las variables de interés se midieron mediante escalas tipo Likert con adecuadas propiedades psicométricas. Los efectos totales, indirectos y directos fueron calculados mediante análisis de bootstrapping. Se obtuvieron medidas de correlación lineal, asociación y diferencia de medias en función de variables sociodemográficas. Los resultados indican correlaciones positivas entre las variables de interés, así como asociaciones estadísticamente significativas con la formación académica alcanzada y el nivel educativo en el que se desempeña el o la docente. Asimismo, se observaron diferencias de medias en capital psicológico, satisfacción laboral y sentido del trabajo en función de tales variables sociodemográficas. Se obtuvieron efectos indirectos del capital psicológico (a través de la mediación del trabajo significativo) sobre la satisfacción laboral, corroborándose una mediación parcial. Las principales implicancias de los hallazgos subrayan la necesidad de favorecer la percepción positiva del trabajo y del rol profesional docente, propiciar instancias de formación y capacitación, y promover recursos y prácticas organizacionales facilitadoras del bienestar laboral de este grupo profesional.
Résiliation judiciaire d’un bail commercial aux torts du bailleur pour des faits susceptibles d’être qualifiés de harcèlement sexuel
Authors: Saragaglia Jessie
Published: December 2023

Un bail commercial est résilié judiciairement pour manquement du bailleur à assurer la jouissance paisible du preneur. La résiliation est fondée sur le droit commun des contrats, permettant d’échapper au principe de résiliation triennale propre au statut des baux commerciaux.
Conditions de restitution de fonds répartis par erreur en liquidation judiciaire
Authors: Zinty Stéphane
Published: December 2023

La cour d’appel se prononce sur le domaine de la notion d’« erreur sur l’ordre des privilèges » permettant au mandataire d’obtenir, en vertu de l’article L. 643-7-1 du Code de commerce, le remboursement de fonds versés par erreur lors des opérations de répartition. La Cour précise que le défaut de collocation par le liquidateur judiciaire d’un créancier privilégié ne procède pas d’une telle erreur car il ne « trouve son origine dans une erreur commise dans l’acte de collocation sur le classement légal des droits de préférence » mais dans le défaut de collocation d’un créancier qui disposait du droit d’y participer.
La mitoyenneté et la hiérarchie des modes de preuve
Authors: Bukulin Julie
Published: December 2023

Solution - L’exclusion souveraine de la qualification de mur de soutènement permet le rétablissement de la présomption générale de mitoyenneté, prévue par l’article 653 du Code civil, dont la force probante l’emporte en l’absence de titre prouvant la propriété exclusive du mur.
Le mandat et la rémunération de l’agent immobilier
Authors: Cohet Frédérique
Published: December 2023

L’obtention d’un mandat ne garantit pas aux professionnels de la loi Hoguet l’obtention d’une rémunération pour les diligences par eux accomplies en vue de la vente d’un bien qui en est l’objet. Le respect scrupuleux des règles inhérentes à sa rédaction est la condition première, bien que non suffisante, à l’octroi d’une rémunération.
La confirmation tacite d’un contrat conclu hors établissement entaché de nullité relative est refusée si le bon de commande ne mentionne pas les dispositions du Code de la consommation sur le formalisme applicable
Authors: Fériel Louis
Published: December 2023

Solution – Dans le cadre de contrats de fourniture et de prestation de services conclus hors établissement, le professionnel doit respecter le formalisme prévu par les articles L. 221-1 et suivants du Code de la consommation. Lorsque des irrégularités de forme sont avérées, les contrats sont entachés de nullité. Mais s’agissant d’une nullité relative, le consommateur peut surmonter les vices et confirmer les contrats, dans le respect des conditions fixées par l’article 1182 du Code civil. À cet égard, la Cour d’appel de Grenoble estime que même si l’exécution volontaire du contrat par le consommateur est acquise, il ne peut être établi que celui-ci a pu avoir connaissance des formalités concernées à la seule lecture du bon de commande, dans la mesure où elles n’y sont pas mentionnées. La disparition des contrats de fourniture et de prestation de services emporte alors l’annulation des contrats de crédit affectés. Toutefois, en l’absence de dysfonctionnement du matériel, le prêteur de denier ne se voit pas privé de son droit à restitution du capital emprunté, déduction faite des sommes déjà versées par le consommateur au titre des crédits. Impact – Par cet arrêt, la Cour d’appel de Grenoble applique, par un raisonnement a contrario, la nouvelle solution issue des arrêts du 31 août 2022 de la Cour de cassation et suivant laquelle la reproduction lisible des textes du code de la consommation sur le formalisme applicable aux contrats conclus hors établissement permet au consommateur de connaître les vices affectant le bon de commande.
A propos des différentes modalités d’une prise d’acte
Authors: Varin Christelle
Published: December 2023

L’analyse d’une quarantaine d’arrêts rendus, sur le premier semestre 2022, par la chambre sociale de la Cour d’appel de Grenoble fait apparaître la diversité des modalités que peut prendre la prise d’acte. Le plus souvent, le salarié adresse une lettre de rupture énonçant des griefs à l’encontre de son employeur. S’ajoute, à cette modalité classique, une modalité plus atypique reposant sur une lettre de démission ou de départ volontaire à la retraite sans réserve.
Les clefs de l’ouverture d’une mesure de protection : le certificat médical et l’audition du majeur
Authors: Gros Mickaël
Published: December 2023

Ces arrêts de la Cour d’appel de Grenoble illustrent que la nécessité de l’ouverture d’une mesure de protection des majeurs se caractérise par la confrontation du certificat médical et de l’audition du majeur. Lorsque l’un et l’autre révèlent une altération des facultés de la personne, la mesure de protection sera ouverte. Toutefois, le juge semble faire prévaloir l’audition du majeur sur le certificat médical lorsque les deux n’aboutissent pas à la même conclusion concernant l’altération des facultés.
La protection de l’intérêt de l’enfant héritier par l’administrateur ad hoc
Authors: Poncet Mélanie
Published: December 2023

Un enfant héritier de sa mère et de sa famille maternelle peut entraîner une opposition d’intérêts entre le père et l’enfant. La Cour d’appel de Grenoble rappelle en ce sens que l’intérêt de l’enfant doit primer et justifier la nomination d’un administrateur ad hoc.
La recevabilité de l’action en revendication immobilière soumise pour la première fois en appel
Authors: Bukulin Julie
Published: December 2023

La revendication immobilière fondée sur l’usucapion n’est pas une prétention nouvelle en appel lorsqu’elle est invoquée pour faire échec à l’action en bornage du défendeur.
The Effect of Trade Agreements on Korea’s Bilateral Trade Volume: Mitigating the Impact of Economic Uncertainty in Trading Countries
Authors:   Korea Trade Research Association, Park Heedae , An Jiyoung
Published: December 2023

Purpose - This research empirically analyzes the influence of economic policy uncertainty and free trade agreements (FTAs) on bilateral trade volumes between Korea and its trading partners. The study investigates whether fluctuations in the Economic Policy Uncertainty Index (EPUI) for both Korea and its trading partners significantly impact trade volumes and whether the implementation of FTAs mitigates these effects.
Design/methodology - The study employs dynamic panel data analysis using the system generalized method of moments (system GMM) estimation method to achieve its research objectives. It utilizes country-month-level panel data, including the EPUI, trade volume between Korea and its trading partner countries, and other pertinent variables. The use of system GMM allows for the control of potential endogeneity issues and the incorporation of country-specific and time-specific effects.
Findings - The analysis yields significant results regarding the impact of economic policy uncertainty on Korea's exports and imports, particularly before the implementation of FTAs. An increase in the EPUI of trading partners leads to a notable increase in Korea's exports to them. Conversely, an increase in Korea's EPUI negatively affects its imports from trading partners. However, post-FTA implemen- tation, the influence of each country's EPUI on trade volume is neutralized, with no significant difference observed.
Originality/value - This research contributes to the existing literature by providing empirical evidence on the interaction effects between economic policy uncertainty and FTAs on bilateral trade volumes. The study's uniqueness lies in its examination of how FTAs mitigate the impact of economic uncertainty on trade relations between countries. The findings underscore the importance of trade agreements as mechanisms to address economic risks and promote international trade relations. In a world where global market uncertainties persist, these insights can aid policymakers in Korea and other countries in enhancing their trade cooperation strategies and navigating challenges posed by evolving economic landscapes.
Evaluation of computer aided detection during colonoscopy among Veterans: Randomized clinical trial
Authors: Wei Mike T , Chen Yu , Quan Susan Y , Pan Jennifer Y , Wong Robert J , Friedland Shai
Published: December 2023

BACKGROUND

There has been significant interest in use of computer aided detection (CADe) devices in colonoscopy to improve polyp detection and reduce miss rate.

AIM

To investigate the use of CADe amongst veterans.

METHODS

Between September 2020 and December 2021, we performed a randomized controlled trial to evaluate the impact of CADe. Patients at Veterans Affairs Palo Alto Health Care System presenting for screening or low-risk surveillance were randomized to colonoscopy performed with or without CADe. Primary outcomes of interest included adenoma detection rate (ADR), adenomas per colonoscopy (APC), and adenomas per extraction. In addition, we measured serrated polyps per colonoscopy, non-adenomatous, non-serrated polyps per colonoscopy, serrated polyp detection rate, and procedural time.

RESULTS

A total of 244 patients were enrolled (124 with CADe), with similar patient characteristics (age, sex, body mass index, indication) between the two groups. Use of CADe was found to have decreased number of adenomas (1.79 vs 2.53, P = 0.030) per colonoscopy compared to without CADe. There was no significant difference in number of serrated polyps or non-adenomatous non-serrated polyps per colonoscopy between the two groups. Overall, use of CADe was found to have lower ADR (68.5 vs 80.0%, P = 0.041) compared to without use of CADe. Serrated polyp detection rate was lower with CADe (3.2 vs 7.5%) compared to without CADe, but this was not statistically significant (P = 0.137). There was no significant difference in withdrawal and procedure times between the two groups or in detection of adenomas per extraction (71.4 vs 73.1%, P = 0.613). No adverse events were identified.

CONCLUSION

While several randomized controlled trials have demonstrated improved ADR and APC with use of CADe, in this RCT performed at a center with high ADR, use of CADe was found to have decreased APC and ADR. Further studies are needed to understand the true impact of CADe on performance quality among endoscopists as well as determine criteria for endoscopists to consider when choosing to adopt CADe in their practices.
Management of Crush Injury’s Complications Using Hyperbaric Oxygen Therapy: Case Series
Authors: Arikalang Patrick S. , Hatibie Mendy J. , Oley Maximillian C. , Noersasongko Albertus D. , Suharso Tommy
Published: December 2023

Abstract: Crush injury occurs due to an external trauma mechanism that directly affects the skin, muscle, and bone tissue. Crush injuries can involve several parts of the body at the same time. When accompanied by handling, wound healing in crush injury can be long-term, so that it can affect the function of the patient. Various complications that can occur ranging from secondary infection, necrosis, recurrent bleeding, to compartment syndrome. We reported serial cases of crush injury with various clinical presentations and complications, varying in the age range of 16-65 years. All four patients were given multiple managements, such as open reduction external fixation and extensive debridement. There were complications such as secondary infection and delay in the wound healing process in patients who did not on time for follow-up. The four patients received additional treatment in the form of wound dressings hyperbaric oxygen therapy (HBOT) with 5-10 90-minute sessions under 2.4 ATA pressure for 10 consecutive days. Follow-up was carried out again within a period of one month to compare the wound condition before and after HBOT. The clinical condition was getting better, marked by the formation of granulation tissue. The state of hyperoxia in HBOT accelerated the inflammatory process and angiogenesis during the wound healing process characterized by the eradication of bacteria in the wound tissue and accelerated neovascularization formation. In conclusion, adequate therapy, wound dressing, and patient compliance affect patient outcome. Moreover, the addition of hyperbaric oxygen therapy has shown to accelerate the wound healing process and restore the patient's limb function.
Keywords: crush injury; hyperbaric oxygen therapy; oxygen; wound healing
DOES FINANCIAL LITERACY AND INCLUSION AFFECT VILLAGE OWNED ENTERPRISES FINANCIAL PERFORMANCE
Authors: Nur Aisyah Kustiani  , Sriyani  , Arifah Fibri Andriani
Published: December 2023

This study aims to examine the impact of financial literacy and financial inclusion on financial performance with rational decision-making and financial capital as mediating variables. This study uses a partial least square structural equation model since this study uses latent variables. All variables in this study were measured using a questionnaire distributed to BUM Desa managers in East Jawa Province using a convenience sampling technique. A total of 69 questionnaires were returned and used in this study. The financial literacy of BUM Desa managers has a direct influence on improving BUMDesa's financial performance.  Financial inclusion of BUM Desa will motivate BUM Desa managers to be rational in making capital decisions that will affect the improvement of financial performance. This study cannot prove the effect of financial inclusion on financial performance. This study failed to prove the mediating role of the impact of financial literacy on financial performance.
The Role of Control Environment (CE) in the Public Sector in Preventing Fraud: A Literature Study
Authors: Harahap Ludwina , Isgiyarta Jaka
Published: December 2023

This paper aims to conduct a literature study on the role of the CE in preventing fraud. Undoubtedly, weak internal controls (IC) and CE are the factors that cause various cases of fraud to occur, such as corruption, collusion, bribery, and various unethical behaviors.. The COSO IC Framework and previous studies explicitly state that the CE is the primary basis for building a strong IC system, and the leader or supervisor is a central figure in realizing the formation of a strong CE. However, from several previous studies, not much has examined the role of the CE on the effectiveness of ICs in preventing fraud. The method used is to enter keywords in the search engine, consisting of "corruption, fraud, CE, corruption in the public sector, unethical behavior, public sector". Databases like Scopus, Emerald, Google Scholars, Scihub, and Proquest are utilized as search tools to discover pertinent research in this specific field. The results show that several previous studies using quantitative and qualitative methods to examine the effectiveness of CE and the role of leaders in creating a strong CE to prevent and reduce fraud. The study contributes general knowledge and practical insights of the role of CE and the role of a leader to enforce CE.
Keharusan Ikrar Talak di Depan Majelis Hakim Pengadilan Agama Perspektif Maqāṣid Syarī’ah Ibnu ‘Āsyūr
Authors: Ludfi
Published: December 2023

This study aims to elaborate on the provisions of divorce in classical fiqh which are considered valid simultaneously when pronounced by the husband, while in positive law they are only considered valid when pronounced by the husband before the court. Both of them gave rise to a "dilemmatic" law among Indonesian Muslims, so that maqāṣid syarī'ah was present as a "peacemaker" through the perspective of Ibnu 'Āsyūr. This type of research is library research with content analysis, philosophical-hermeneutic and maqāṣid syarī'ah approaches. The data collection technique is in the form of documentation through inventory, classification and evaluation of data. The findings of this study indicate that there are aspects of maṣlaḥaḥ of having to pledge divorce before the Panel of Judges of the Religious Courts: equality before the law and legal certainty (status and wife's maintenance, joint assets, hadlanah rights and guarantee for children's maintenance). Ibn 'Āsyūr with his four pillars al-Fiṭrah, as-Samāhah, al-Musāwah and al-Hurriyah as the main foundations in his maqāṣid syarī'ah building requires the presence of divorce witnesses in interpreting QS. aṭ-Ṭalāq (65) verse (2) via ẓāhir naṣ. This interpretation has relevance to the obligation to pledge divorce before the court; before the Panel of Judges of the Religious Courts as a provision of positive law in Indonesia to make it difficult for divorce to occur as a form of maqāshid syarī'ah, although he did not directly mention that the divorce pledge must be presented before the court.
Current challenges of implementing ETSI EN 303 645 as a baseline security standard for consumer IoT security certification
Authors: Körner Felix
Published: December 2023

Consumer IoT devices are primarily used by people who have limited understanding of cybersecurity. For this reason, it is incumbent upon the manufacturer to set up the consumer IoT device securely. However, implementing such measures is costly and often not done voluntarily by manufacturers. Since regulation is necessary, several standardization organizations worldwide are working on security certification of Consumer IoT devices. This paper provides an overview of the current challenges in certifying consumer IoT devices according to the specifications based on the ETSI EN 303 645 and TS 103 701. We present the assessment of two Consumer IoT devices, which gives an insight into the different involved certification players and exposes challenges and weaknesses of the certification process. Furthermore, interviews were conducted with certification bodies that provide consumer IoT security certification. The interviews highlighted some further challenges and suggestions for improvement of the ETSI EN 303 645 ecosystem.
Automate Reference Points Selection for InSAR Time Series Analysis on Segmented Wetlands in California
Authors: Zhang Boya , Hestir Erin L. , Yunjun Zhang , E. Reiter Matthew , H. Viers Joshua , Schaffer-Smith Danica , Sesser Kristin A. , Oliver-Cabrera Talib
Published: December 2023

Interferometric Synthetic Aperture Radar (InSAR) time series analysis is a powerful technique to estimate long-term water level changes in wetlands ecosystems. However, few studies have applied InSAR on wetlands that are highly segmented by canals and levees due in part to the challenge of selecting qualified reference points to minimize unwrapping errors, which, by contrast, is a relatively easy task for unsegmented wetlands. Here we developed a new method to automatically select the optimal reference point for InSAR time series analysis. The method selects reference points by considering temporal behaviors of coherence and InSAR phase connectivity from each reference point to its wetland of interest. We tested the method on six managed and highly segmented wetland units within the Sacramento National Wildlife Refuge in the Central Valley, California. We validated the InSAR measurement against water depth gauge measurements during a low water depth (<10 cm) period from 2016 to 2018. The overall accuracy of the estimated water depth changes achieved an RMSE of 1.60 cm. Compared with the traditional method of manually selecting a single reference point for all wetland units with an overall RMSE of 1.82 cm, our method showed significantly lower RMSE values (p-value < 0.05) for 5 out of 6 units and similar RMSE for the remaining one. This new automatic method enables us to maximize the performance of InSAR to predict water depth and could be applied to other types of InSAR applications as well.
An innovative procedure for cranial reconstruction as an aid for human identification
Authors: Valoriani Satu , Mannucci Piero , Borrini Matteo
Published: December 2023

Human remains are frequently recovered fragmented from forensic contexts. Taphonomic factors and peri-mortem trauma can damage human remains recovered from clandestine graves. Therefore, an incomplete or broken skull can represent a challengeto identifying an individual, osteometric analysis, and trauma interpretation. A reconstructive approach is proposed to aid forensic experts in achieving all the information from human remains. This study proposes an innovative method that involves the use of reversible glue to connect the fragments. Non-permanent wax is used to reconstruct the missing parts and stabilize the skull. The reconstruction procedure is divided into three phases: cleaning, reassembling and remodelling. The reassembling is carried out with non-permanent reversible glue. Consequently, if the reconstructed remains do not have enough solidity to undergo a forensic examination, some of the missing anatomical parts can be replaced with reversible wax modelled on the missing bone’s shape. The method allows a more comprehensive examination of the whole skull structure for biological profiling of unknown individuals and a better analysis of trauma and injuries. Moreover, Computed Tomography (CT) and radiographic analysis can be better performed on areconstructed skull; the data obtained can also be a more appropriate background for unidentified persons’ facial approximations.
The Descent of Man by C.R. Darwin. A continuous debate since 1871
Authors: Sineo Luca
Published: December 2023

Il contributo fa parte degli Atti "1871: Firenze capitale...dell'Antropologia Italiana", redatti a seguito della giornata di celebrazioni dei 150 anni dalla fondazione della Società Italiana di Antropologia e Etnologia  - Firenze, 15 Febbraio 2022
Sopra un dagherrotipo conservato nel Museo di Antropologia di Firenze
Authors: Roselli Maria Gloria
Published: December 2023

The article tells the story of a daguerreotype conserved in the photo library of the Museum of Anthropology and Ethnology, SMA, of the University of Florence. It is the portrait of a young South American native, taken in a photographic studio in Tarija, Bolivia. The client was Paolo Mantegazza, founder of the Florentine Museum and the first scholar in Italy to establish the chair of Anthropology. After a historical reconstruction of the circumstances in which Mantegazza had the portrait executed, the theoretical assumptions underlying the scholar's convictions and writings are examined.
L'arte del Jatilan, nella Java del XXI secolo
Authors: Rossetti Stefania
Published: December 2023

The study of the Jatilan ritual, carried out between 2015 and 2018 on the island of Java, transcribes the choreography, dynamics and symbolic positions of the body dancers when they are offered to the public. Jatilan is an animist rite of which we have not yet traced its historical origins. This dance is conducted by elderly and by young spirit experts: the pawang. Dancers and pawang, present an ancient art form, through the movements of the bodies possessed by the spirits of the dead, by the spirits of the forest and by the spirits of animals. The body and the spirits invited into the bamboo enclosure, manifest paradoxical coexistences, where the body-medium becomes sacred as a manifestation of hierophany. By weaving chronologies pervaded by silent partitions, these dances draw in the space phenomenologies of immortality, thanks to the intentions and negotiations of the dance and its bodies.
Rendiconti della Società Italiana di Antropologia e Etnologia
Authors: Editorial Board
Published: December 2023

The Journal publishes in every issue, the Annual Reports that detail the meetings of the Società Italiana di Antropologia e Etnologia. They are prepared by society members at the request of the Editorial Board.
PENGARUH STRATEGI PEMASARAN ONLINE SHOP TERHADAP PERILAKU KONSUMTIF REMAJA DI DESA KOTO MAJIDIN DI AIR
Authors: Sarmigi Elex
Published: December 2023

Penelitian ini bertujuan untuk mengetahui pengaruh strategi pemasaran online shop terhadap perilaku konsumtif remaja di Desa Koto Majidin di Air. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kuntitatif dengan bantuan sistem komputer. Teknik sampling yang digunakan dalam penelitian ini yakni convenience sampling dimana merupakan salah satu prosedur sampling yang memilih sampel dari orang yang mudah ditemui dan diakses untuk diberikan seperangkat pertanyaan atau bisa disebut kuesioner yang kemudian diisi oleh responden. Pengisisan kuesioner pada penelitian ini telah diisi oleh sebanyak 60 remaja di Desa Koto Majidin di Air. Analisis data pada penelitian ini adalah menggunakan program SPSS versi 23. Hasil penelitian ini menunjukan bahwa ada pengaruh positif signifikan strategi pemasaran terhadap perilaku konsumtif remaja dalam berbelanja di online shop. Hal ini menunjukkan semakin baik startegi pemasaran maka akan semakin meningkat pula perilaku konsumtif remaja di desa koto majidin di air dalam berbelanja di online shop.
Relationship between Principal Transformational Leadership, Work Commitment, Motivation and Work Discipline of High School Teachers in Banjarmasin City
Authors: Putriningsih Susana , Aslamiah Aslamiah , Suriansyah Ahmad
Published: December 2023

Transformational leadership invites teachers to do the right thing, and motivates them to achieve common goals. So far, teacher discipline has not been optimal, this can be seen from the time discipline, there are still teachers who leave school during working hours for reasons that cannot be accounted for, teachers who arrive late or leave early before time for no apparent reason. The purpose of this study was to analyze the relationship between the transformational leadership of school principals on work commitment, motivation, and work discipline of high school teachers in Banjarmasin City. This research is a correlational descriptive. The population referred to in this study were all 135 high school teachers in the city of Banjarmasin from 13 schools. Data collection techniques through questionnaires and documentation, while the data analysis was done descriptively. The results of the frequency description show that 153 respondents or 78.43% of respondents stated that the transformational leadership of the principal of SMAN Banjarmasin City was in the good category, 3 respondents (1.96%) said it was very good and 30 respondents or 19.61% said it was quite good. there is no assessment of the school principal's transformational leadership in the unfavorable, no and not good categories. The majority of principals' transformational leadership at SMAN Kota Banjarmasin is in the high category, while teacher work commitment is in the medium category, teacher work motivation is in the medium category and teacher discipline is included in the high category. 43% of respondents stated that the transformational leadership of the principal of SMAN Kota Banjarmasin was in the good category, 3 respondents (1.96%) said it was very good and 30 respondents or 19.61% said it was quite good. there is no assessment of the school principal's transformational leadership in the unfavorable, no and not good categories. The majority of principals' transformational leadership at SMAN Kota Banjarmasin is in the high category, while teacher work commitment is in the medium category, teacher work motivation is in the medium category and teacher discipline is included in the high category. 43% of respondents stated that the transformational leadership of the principal of SMAN Kota Banjarmasin was in the good category, 3 respondents (1.96%) said it was very good and 30 respondents or 19.61% said it was quite good.
Investigation and Discussion of Experiential Learning Models Based on Middle School Geography Subjects
Authors: Yong Zhang , Lirong Zhang
Published: December 2023

Adapting to the requirements of the new curriculum reform of secondary school geography, the experiential learning mode can change the traditional secondary school geography learning mode of the students, so that the students really become the main body of the classroom and take the initiative to learn, so that they can get intuitive and real feelings in learning and develop their geography core literacy in this way, this paper tries to understand the actual situation of the application of experiential learning concepts in secondary schools by the field survey and on this basis, we carry out a corresponding Discussion Interviews with five geography teachers and questionnaires from 206 students in two secondary schools in Hunan A and B show that: most students have a good relationship with their geography teachers; most students like the subject of geography; more than half of the students think that the difficulty of geography is average, but 35.3% of the students think that it is challenging to learn geography; the students' ability to learn independently is weak, and only 17.4% of the students often do pre-study before class; and the students' ability to learn by themselves is weak, and only 17.4% of the students often do pre-study before class. Students are less capable of independent learning, with only 17.4% of them regularly doing pre-study before class; the majority of teachers still adopt the traditional teaching mode, which is mainly based on lecturing; nearly half of the students think that the best way to learn is to acquire knowledge through practical activities, and very few students have participated in classroom inquiry activities. Therefore, setting clear goals for teaching activities is an essential guarantee that experiential learning will not become a mere formality; in experiential activities, guiding students in a timely and effective manner will significantly improve the efficiency of experiential learning activities, and avoiding a single evaluation of the feedback of teaching activities. Diversified evaluations can only highlight the effect of experiential learning.
Establishing the Congruity amongst 2D:4D Ratio, Sex, and Socio-Behavioural Traits in Medical Students of Enugu State University of Science and Technology (ESUT)
Authors: Ozoemena Chiadikobi Lawrence , Okeke Sylvia Chioma , Aigbogun Eric Osamudiamwen
Published: December 2023

The second-to-fourth digit (2D:4D) ratio is a sexually dimorphic trait that has previously been reported to be associated with socio-behavioral characteristics. This study examined the relationship amongst 2D:4D ratio, sex, and socio-behavioral characteristics among undergraduate medical students at Enugu State University of Science and Technology. A quantitative descriptive cross-sectional study design was adopted and a sample size of 120 was calculated using the Taro-Yamane formula. Convenience sampling method was utilized and the majority exhibited positive socio-behavioral characteristics such as emotional control and stress management abilities. There was a significant difference in the personality traits (conscientiousness and openness) between the male and female population at P<0.050. However, there were no significant differences between the left and right digit ratio among the male and female population as P>0.050 in each case. Also, there was no significant difference in the level of executive functions (emotional control, inhibition control, and stress intolerance) among the male and female populations as P>0.050 in each case. There was a significant negative correlation between the right-hand 2D:4D digit ratio and level of conscientiousness among the population with (r=-0.196) at P<0.050. However, no significant association was found between personality traits and executive functions. There was no significant difference between the participants’ digit ratio and gender. However, the male right-hand 2D:4D digit ratio was significantly associated with conscientiousness among the population. Additionally, no significant correlation was found between the participant’s digit ratios and their executive functions (emotional control, inhibition control, and stress tolerance).