bluuebunny/crossref_metadata_2025 huggingface dataset:
Numismatic letterforms of ‘A’ in medieval Europe: A classification system
Authors: Spenciner David B. , Spenciner Marina V.
Published: January 2024

Prior study of medieval Latin alphabet letterforms has primarily been the product of epigraphy, and paleography,, likely due to their availability to researchers resulting from the durability of the stone and parchment, respectively. With large surface areas on which to work, impressively styled letters could be devised. This may be contrasted with the medieval die cutters who were tasked with generating inscriptions on coins. Generally speaking, the dies (and resulting coins) of this time period were relatively small—10 to 30 mm in diameter and the individual letters even smaller (often less than 3 mm tall). Letterforms can provide context as to the writer’s geography, chronology, and culture.
Cast copies of a Neapolitan silver didrachm from the Berlin coin cabinet
Authors: Voukelatos John
Published: January 2024

In 1900 the Berlin coin cabinet acquired a Neapolitan silver didrachm from the Imhoof-Blumer collection. The obverse depicts a head of Athena facing right and wearing a helmet decorated with a laurel branch. The reverse depicts an androcephalous bull walking to the right. The ethnic, in boustrophedon, runs from above the bull’s head, along his back, and then down behind him; it reads ΝΕΟΠΟΛΙ – Τ – ΗΣ.
Constantine’s decennalia and his fourth consulship on a follis from Lugdunum
Authors: Bontas Andrei
Published: January 2024

In 2015, a French auction house offered a reduced follis/nummus of Constantine I, minted at Lugdunum (Lyon), in celebration of the emperor’s double occasion: his decennalia and his fourth consulship. These specific issues are very rare, and any new recorded specimen is a noteworthy addition to a corpus of rare and historically significant coins.
Concerning the Aquatic-Bovine Dimension to YHWH Worship and Its Relation to the Double Cornucopia on Jewish Coinage
Authors: Molinari Nicholas J.
Published: January 2024

Why is the image of the double cornucopia so utterly pervasive on Judaean coinage of the Hasmonean Dynasty? Is it a mere decorative motif, perhaps mimicking Seleukid or other Greek types also featuring a cornucopia, or is there a deeper, authentically Jewish religious dimension to the iconography? A few numismatists have offered cursory explanations for its appearance but none of the explanations are particularly satisfying, largely because they leave much of the earlier history of Jewish cult outside of the interpretation. Meshorer, in his essay, claimed that, although the cornucopia was a near-universal symbol in antiquity, the double cornucopia was a Greek iconographic development that was adopted by the Jews and assimilated into their culture.
Decorated Busts of the Antonines: New Bust Variants of Denarii from AD 138 to AD 188 (Antoninus Pius, Marcus Aurelius, Lucius Verus, Commodus, Faustina II, Lucilla)
Authors: Marinkevich Zhenya
Published: January 2024

Modern numismatists often face a lack of comprehensive information concerning the attribution of Roman denarii with decorated busts of the rulers of the Antonine dynasty. The standard reference works on the coinage of the Antonines include RIC IIIA and RSC IIB, which catalog denarii for Antoninus Pius and Marcus Aurelius as Caesar. RSC II’s cataloging of later coinage for the Antonines is not always complete because it lacks information from those volumes of German numismatist Paul Strack on Marcus Aurelius and Commodus, which he never published due to his death in WWII. As a matter of fact, RIC III and RSC II (when concerned the Antonines) provide information that is far from complete for almost all types in terms of bust variants, mainly citing only common types with ‘bare head right’ and ‘laureate head right’. In the past decade, the popularity of metal detecting coupled with the development of international internet selling platforms provided new opportunities for discovering new bust variants not listed in RIC and RSC.
A Newly Identified Mint Control Link in the Coinage of Andragoras and Sophytes
Authors: Taylor Lloyd W. H.
Published: January 2024

An extensive array of the of the once rare silver coinage of Andragoras and Sophytes has appeared recently in numismatic trade. This has more than tripled the corpus of known specimens compared to that documented in the typology of the coinage struck by these two rulers in Parthia in the period c. 250s-238 BC. For the most part, new types identified among the coins in commerce served to extend previously identified suites of mint controls to different denominations in each series, or more rarely and significantly to other series in the coinage. A notable example of the latter is a newly identified anepigraphic Andragoras Series 4 (laureate head of Zeus r./eagle standing l., head reverted) diobol on the reverse of which is found the kerykeion symbol above a grape vine branch . Previously, the latter was the only known symbol on Series 4. The addition of the kerykeion symbol to the repertoire of Series 4 mint controls characterizes this new type as an example of the previously unknown Series 4.3.
An Unpublished Tremissis in the Name of Honorius
Authors: Faltin Dirk
Published: January 2024

This article presents an unpublished tremissis in the name of Roman Emperor Honorius (AD 393–423) (cf. Figure. 1). The coin was sold by a Spanish auction house and is in the possession of the author. The auction catalogue described the coin as a possible barbarous imitation (‘Acunacion Barbara?’). This article proposes an attribution of the coin to the 5th-century kingdom of the Suevi on the Iberian Peninsula. If correct, the coin fills an important gap in the Suevic coin series.
Interesting symbols on some deniers tournois of Naupaktos
Authors: Bontas Andrei
Published: January 2024

The coinage of Naupaktos (Nepanto/Lepanto in contemporary sources) for Philip de Taranto as despot of Romania (and from c. October 1304 Prince of Achaea) was a large-scale operation that lasted for a few years at the beginning of the 14th century (c. 1301-1306). The mint city of Naupaktos had a complex situation as a point of contention between Angevin interests and the Greek Epirote faction represented by Thomas Komnenos Doukas, the direct male heir of despot Nikephoros of Epiros, and his regent mother Anna Palaiologina Kantakouzene. Philip, married to Thamar, daughter of Nikephoros and Anna and sister of Thomas, was in line to receive the city at the death of his father-in-law (c. 1297) but his claim was countered by Anna and Thomas and a succession conflict ensued, in which Naupaktos changed hands a few times. In between this uncertainty, Philip was likely holding the city from ca. 1300 to mid 1305 and/or again by the winter of 1305-6, when the mint was still producing coinage. This is the time when the denier was minted here, possibly at first in very small quantities for Thomas d’Autrementcourt, Lord of Salona, and then the large emissions for Philip as Despot of Romania. The opening of an Angevin mint at Naupaktos might have also been prompted by the non-approved wedding between Isabelle de Villehardouin and Philip of Savoy, which put the mint at Clarentza outside the control of the Angevins in 1301.
Review of Powell, Anton and Andrew Burnett (eds.). 2020. Coins of the Roman Revolution, 49 BC-AD 14. Evidence without Hindsight
Authors: Campana Alberto
Published: January 2024

This volume originated as a panel at the Ninth Celtic Conference in Classics at University College Dublin, 22-25 June 2016. The panel was conceived by Anton Powel, with advice from Dr Kathryn Welch. It attracted seventeen papers, eleven of which are represented here. Andrew Burnett attended the panel and agreed to edit the planned volume and to write its Introduction, after news of the death of Anton Powell (1947-2020), who was an important scholar of the history and historiography of ancient Greece and Rome.
Catalog of New Varieties
Authors: Taylor Lloyd W. H. , Molinari Nicholas J. , Marinkevich Zhenya , Kodysz Michael
Published: January 2024

1. Damaskos, Alexander the Great

2. Babylonia, Uncertain Mint 6A, Seleukos (first Babylonian satrapy)

3. Baktria, Ai Khanoum, Coregency of Seleukos 1 and Antiochos 1

4. Drangiana, The Ariaspi

5. Parthia, Andragoras

6. Parthia, Andragoras

7. Parthia, Andragoras

8. Parthia, Andragoras

9. Parthia, Andragoras

10. Parthia, Andragoras

11. Parthia, Andragoras

12. Campania, Teanum Sidicinum

13. Vespasian / Titus, mule, Rome mint

14. Hadrian, Rome mint

15. Hadrian, Eastern mint

16. Antoninus Pius / Faustina I, mule (or hybrid?), Rome mint

17. Marcus Aurelius, Rome mint

18. Marcus Aurelius, Rome mint

19. Marcus Aurelius / Lucius Verus, mule, Rome mint

20. Lucius Verus / Marcus Aurelius, mule, Rome mint

21. Commodus / Lucilla (?), mule or hybrid (?), Rome mint

22. Marcus Aurelius / Commodus, mule, Rome mint

23. Commodus, Rome mint

24. Commodus, Rome mint

25. Commodus, Rome mint

26. Didius Julianus, Rome mint

27. Septimius Severus, Rome mint

28. Septimius Severus, Emesa

29. Geta, Rome

30. Elagabalus, Rome

31. Elagabalus, Rome

32. Elagabalus, Eastern (usually attributed to Antioch)

33. Severus Alexander, Eastern (usually attributed to Antioch)
Exploring learner attention and processing in second language writing: The role of eye-tracking and written corrective feedback
Authors: Reynolds Barry Lee
Published: January 2024

This paper highlights the importance of the timing of feedback and distinguishing between instruction and feedback in the context of written corrective feedback (WCF) for second language (L2) learners. It proposes the integration of eye-tracking and qualitative data collection methods to assess learner attention and WCF processing. The reviewed eye-tracking studies demonstrate the potential of this approach, revealing correlations between learners’ noticing and subsequent writing improvements. However, the limited studies utilizing eye-tracking in this area calls for further research to explore the benefits of metalinguistic explanations provided before or after writing production. Additionally, the paper emphasizes the need to address the dominance of quantitative approaches in WCF literature and encourages the combination of eye-tracking with qualitative data sources to broaden our understanding of revision as negotiation. It suggests investigating the impact of different feedback modes and languages, especially in younger L2 writers and diverse writing systems. Moreover, the paper advocates for ecologically valid experiments that involve eye-tracking during revision with feedback present, considering the various types of feedback and their influence on learners’ noticing and subsequent writing improvements. Addressing these concerns will contribute to a comprehensive understanding of WCF, noticing and processing feedback, L2 writing production, and effective pedagogical practices.
Fintech Adoption and its Impact on Sustainability: Risk Benefit Analysis of an Emerging Economy
Authors: Sadiq Naila , Baneen Ummul , Abbas Syeda Fizza
Published: January 2024

This study aims to analyze how the six variables, such as perceived legal risk, perceived performance risk, perceived cyber risk, perceived financial risk, perceived economic benefit, ease of use, and monetary benefit affects the adoption of financial technology, with the moderating effect of gender and education. Additionally, it explores the impact of Fintech adoption on economic, environmental, and social sustainability of Pakistan. For this purpose, a quantitative research approach has been employed by using a well-designed questionnaire. Moreover, the sample size of 312 was considered and the responses were collected through Google forms. The data collected was then analyzed using SPSS. The study’s findings revealed that the perception of the advantages of using fintech has a positive impact on its adoption. The perception of risk has a negative impact, however, this impact is much lesser than the benefits. Risk perception negatively impacts sustainability while benefits perception impacts sustainability positively. Thus, this study can provide policymakers in emerging economies with valuable insights into the perceived risks and benefits of Fintech adoption for sustainable development. This study gives insight to the practitioners and researchers on how perceived risk and benefit can impact Fintech adoption and how its adoption, in turn, impacts sustainability. The research can contribute to informed policy decisions, support the development of robust regulatory frameworks, advance knowledge, and promote inclusive growth in emerging economies.
Hate Speech in Nigerian Politics: An Islamic and Christian Perspectives
Authors: Gokaru Shuaibu Umar , Nor Mohd Roslan Mohd , Hamid Faisal Ahmad bin Abdul , Benselah Youcef , Abdullah Mustaffa , Ali Abdul Karim bin
Published: January 2024

The prevalence of hate speech in Nigerian politics is alarming. This paper aims to examine the remedy for hate speech in the Islamic and Christian perspectives. To achieve the designed objectives, qualitative methods involving historical and contextual approaches were used in data collection and analysis. The findings reveal that nowadays, in Nigeria, hate speech causes political sentiments and manipulations, religious insinuations and misinterpretations, and tribal jingoism and still is being used by some undesirable elements among the politicians. The findings further show that hate speech leads clergies and tribal jingoists to cause disaffection and civil insurrection among Nigerian citizens. This caused a huge setback to Nigerian sustainable development, both religiously and economically. The paper, therefore, recommends that Muslim scholars and priests should endeavour to create a conducive environment where a public lecture would be organized to emphasize the impacts of peaceful coexistence among Nigerian Muslims and Christians just to remedy the disease of hate speech.
Same search, different results: algorithm bias in various Discovery Tools in library search
Authors: Gualtieri Francesca
Published: January 2024

GIDIF-RBM (Italian Association of Health Librarians) in collaboration with TDNet Group performed a trial to test different discovery tools (DTs) functionalities.  DTs represent the effect of that long digital revolution which, has upset the library universe as it was known up to that moment.  Aim of the trial was to test two search queries: “cystic fibrosis”, “osteoarthritis AND “chondrocyte” AND “cell therapy” using PubMed, Google Scholar, Ebsco EDS, Ex Libris Summon, and TDNet Discover tools.  The working group examined the first twenty-five results for each query to determine the quality of the results in each tool, using PubMed as a benchmark. The search analysis included an evaluation of quality of the journals ranking via Shimago SJR, the number of citations for each paper, the years of publication, and how many of the first 25 results were open access. Research findings indicate that DTs are powerful tools when managed consistently and holistically under team supervision.  To make the best use of them, students and teachers must have information literacy skills, such as the ability to identify, evaluate, organize, use, and communicate information.
Improving the visibility of the institution, researchers, and publications by introducing specific identifiers (PIDs)
Authors: Hourlay Luc
Published: January 2024

In the course of 2021, the Belgian Health Care Knowledge Centre (KCE) has decided to give further thought to improving the visibility of these publications. This has led it to develop a project to set up three types of PIDs - one for the institution, another for researchers and the third for the publications themselves. The purpose of this text is to retrace the various stages in the project's implementation and to share the initial findings.
Competency building in a busy working day for librarians and for libraries
Authors: Lein Regina Küfner , Hunskår Irene , Skagen Therese Skarås
Published: January 2024

Medical librarians know very well that they must build new competencies to offer relevant services and develop new library services. In a workshop at the EAHIL conference 2023, suggestions for competency building, and how libraries can build competency, were discussed. Positive and enthusiastic participants came up with many ideas: different types of clubs, webinars and courses, knowledge sharing with colleagues, regularly block out time, or just solve your tasks in a new way. The experiences showed that competency building in a busy work schedule is possible. The initiatives have in common that they portray an attitude to learn more, but also the willingness to organise activities and share competency with colleagues.
Boring Language Is Constraining the Impact of Climate Science
Authors: Vuong Quan Hoang , Nguyen Minh Hoang , La Viet Phuong
Published: January 2024

Language, one of humanity’s major transformative innovations, is foundational for many cultural, artistic, scientific, and economic advancements, including the creation of artificial intelligence (AI). However, in the fight against climate change, the power of such innovation is constrained due to the boring language of climate science and science communication. In this essay, we encapsulated the situation and risks of boring language in communicating climate information to the public and countering climate denialism and disinformation. Based on the Serendipity-Mindsponge-3D knowledge management framework, we recommend several strategies for climate scientists and science communicators to be more creative and make their communication more interesting, including collaboration with other cultural sectors (e.g., stand-up comedians, climate fiction, etc.) and AI.
Sports, Gigs, and TikToks: Multi-Channel Advertising of Oral Nicotine Pouches
Authors: Sun Tianze , Tattan-Birch Harry
Published: January 2024

Oral nicotine pouches, which contain fewer harmful constituents than traditional tobacco products, are being increasingly marketed and sold. In this perspective piece, we use images we collected in Great Britain between 2021 and 2023, along with a social media scan of Instagram and TikTok in 2023 to analyse the marketing strategies of these pouches on three key marketing channels — online media, sports sponsorships, and out-of-home advertising. Findings reveal the extensive use of visually appealing content, influencer partnerships, and event sponsorships aimed at potentially young and naive audiences. Despite this, survey data indicates that the current impact of nicotine pouch marketing on public health in Great Britain remains minimal. However, a notable shift in public health impact could arise if these marketing efforts start to bear more fruit. The study underscores the need for balanced policy measures that increase access to reduced harm alternatives for existing tobacco and nicotine users while minimising exposure to youth and non-users. Continuous monitoring and regulatory adjustments are essential to address the evolving landscape of nicotine pouch marketing.
Relationship of Post-Thyroidectomy Hypocalcemia to Surgeon’s Experience in a Private Tertiary Hospital
Authors: Ramos Nicole
Published: January 2024

Objective:To determine the association of surgeon’s experience based on years of practice and incidence of post thyroidectomy hypocalcemia.
 
Methods:
Design: Retrospective cohort studySetting: Tertiary Private Training HospitalParticipants: Records of patients who underwent total thyroidectomy in a private tertiary hospital from January 2003 to December 2018 were retrospectively reviewed. Medical information obtained were patient demographics, surgeon’s years of practice, thyroid specimen weight, technique of surgery, histopathologic findings and calcium assay values. Chi square test and Odds Ratio analysis were used to determine the relationship between the surgeon’s experience and post-thyroidectomy hypocalcemia.
Results:Three hundred fourteen (314) patients who underwent total thyroidectomy from 2003 to 2018 were included in the study. Overall rate of post-operative hypocalcemia was 41%. On multivariate analysis, no significant odds ratio was found between surgeons with 5 to 19 years of experience and those with more than 19 years of experience in relation to post-operative hypocalcemia [Odds Ratio 1.4 (95% Confidence Interval 0.7 to 2.6)]. Odds ratios for other variables may be interpreted, however, they could not be generalized over the population where data was gathered since the 95% Confidence Interval includes 1.
Conclusion: The results of this retrospective cohort study suggest that post-thyroidectomy hypocalcemia is not associated with surgeon’s experience based on years of practice. Further studies are recommended in a multicenter approach to better generalize to the whole population.
Nasal Gouty Tophus
Authors: Delmendo Ma. Paula Engedi , Chang Ann Margaret
Published: January 2024

A 48-year-old, non-hypertensive, non diabetic man with uncontrolled gouty arthritis presented with a four-day swollen nasal mass. He was assessed to have a nasal  abscess at the emergency room and was admitted for urgent management. Paranasal computed tomography (CT) scans showed a heterogeneously enhancing focus with areas of hypodensities in the nasal apex and dorsum extending into the right ala measuring 1.5 x 2.8 x 3.4 cm. with associated erosion of the cartilaginous part of the anterior nasal septum, soft tissue swelling and skin thickening in the nasal dorsum, nasal tip and right zygomatic region that was suspected to relate to an aggressive etiology. Tissue correlation was therefore recommended, and he underwent endoscopic-guided incision and drainage with biopsy and debridement of the nasal mass.
The specimen submitted consisted of red to white, irregular, soft tissue fragments with an aggregate measurement of 1.5 x 1.5 x 0.5 cm. Microsections showed deposits of amorphous white to pink material with surrounding fibrosis and acute and chronic inflammatory cell infiltrates and foreign body giant cells. (Figures 1 and 2) Also seen in the background were fragments of sclerotic bone and bacterial colonies. These findings were consistent with gouty tophus with acute and chronic inflammation and bacterial colonization. The culture and sensitivity test of the nasal discharge showed growth of Enterobacter aerogenes (currently named Klebsiella aerogenes) which was identified by an automated mass spectrometry microbial identification system (VITEK® MS). Work-up also included uric acid levels which were within the reference interval  at that time (6.57 mg/dL).
PENGUKURAN KINERJA: SEBUAH PENGAKUAN DAN PENGUKURAN PENDAPATAN PERUSAHAAN
Authors: Arvita Rizki
Published: January 2024

This study aims to determine whether the method of recognizing and measuring income according to PSAK No. 23 has been applied by pest management service companies in Surabaya. The research method used is qualitative by using case studies to describe how pest management companies measure income using the recognition and measurement method of income according to PSAK No. 23. Research on Surabaya's pest management service providers is done using the accrual basis method. By selling services that have been recorded as revenue and are certain to be realized, the study findings show that the firm recognizes revenue in line with PSAK No. 23, financial accounting rules. The amount of money collected from clients less costs is used to calculate revenue. The fair worth of the advantages that the firm has got or will get is used to calculate income.

 

Keywords: Recognition, Measurement, Revenue, PSAK No. 23
Pengaruh Penerapan Sistem Informasi Akuntansi dan Motivasi terhadap Kepuasan Kerja Karyawan (Studi pada Bidang Sumber Daya Air Dinas PUPR Provinsi Jambi)
Authors: Safitri Yulia , Kusumastuti Ratih
Published: January 2024

Dewasa ini, penggunaan internet dalam proses bisnis adalah hal yang perlu untuk dipakai agar bisa memaksimalkan aktivitas operasional perusahaan. Dengan adanya aktivitas operasional yang maksimal, maka kepuasan kerja akan terbentuk. Hal-hal yang dinilai dapat memberikan pengaruh bagi kepuasan kerja yakni adanya penggunaan sistem informasi akuntansi dan setiap karyawan. Penelitian ini bertujuan untuk mencari tahu pengaruh yang diberikan oleh penerapan sistem informasi akuntansi dan motivasi terhadap kepuasan kerja pada perusahaan Bidang Sumber Daya Air Dinas PUPR Provinsi Jambi. Metode yang digunakan pada penelitian ini ialah metode kuantitatif dengan teknik analisis data Regresi Linear Berganda. Jumlah sampel yang digunakan sebanyak 32 orang yang merupakan seluruh karyawan di Bidang Sumber Daya Air Dinas PUPR Provinsi Jambi. Hasil dalam penelitian ini yaitu: a) Penerapan Sistem Informasi Akuntansi memberikan pengaruh yang signifikan terhadap Kepuasan Kerja Karyawan di Bidang Sumber Daya Air Dinas PUPR Provinsi Jambi, b) Motivasi memberikan pengaruh yang tidak signifikan terhadap Kepuasan Kerja Karyawan di Bidang Sumber Daya Air Dinas PUPR Provinsi Jambi, c) Penerapan Sistem Informasi Akuntansi dan Motivasi memberikan pengaruh signifikan secara simultan terhadap Kepuasan Kerja Karyawan di Bidang Sumber Daya Air Dinas PUPR Provinsi Jambi.
Analisis Perbandingan Metode CAMEL dan Metode RGEC Dalam Menilai Tingkat Kesehatan Bank (Studi Kasus Pada PT. BPR Nusumma Jatim Periode 2019-2021)
Authors: Luayyi Sri , Rakhman Aditya , Antasari Dewi Wungkus
Published: January 2024

PT. BPR Nusumma Jatim is one of the People's Credit Banks that is trusted by the public to save their funds and make loans for financing activities. The purpose of this research is to compare the CAMEL method and RGEC method in assessing the soundness level of a bank. The data analysis technique used in this study is a quantitative descriptive analysis technique. Source of data in this research is primary data.

The results showed that based on the two methods the soundness level of the bank PT. BPR Nusumma Jatim in 2019-2021 using the CAMEL method shows healthy results. While at the level of soundness of the bank at PT. BPR Nusumma Jatim in 2019-2021 using the RGEC method showed very healthy results. The difference in the results of the soundness level of this bank is due to the different predicate or rating of the final value of each method. But even though the results of the soundness level of the bank for each method are different, the results of the assessment of the predicate or rating of the CAMEL method and the RGEC method are at the top of the highest rating for each method.

Keywords: CAMEL Method, RGEC Method, Bank Soundness Level
PENGARUH KUALITAS AUDITOR DAN MANAJEMEN LABA TERHADAP OPINI AUDIT Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019 .
Authors: Dewi Winona Kumara , Nisa Khairun
Published: January 2024

Penelitian ini bertujuan untuk menguji pengaruh kualitas auditor dan manajemen laba terhadap pengungkapan opini audit. Penelitian ini menggunakan sampel sebanyak 36 perusahaan selama periode 2017-2019. Metode penentuan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Hipotesis dalam penelitiaan ini diuji menggunakan analisis regresi logistik. Hasil penelitian  menunjukan bahwa kualitas auditor, manajemen laba dan pengujian secara simultan berpengaruh signifikan terhadap pengungkapan opini audit.

Kata Kunci : Opini Audit, Kualitas Auditor dan Manajemen Laba.
Analisis Perbandingan Perhitungan Penyusutan Aktiva Tetap antara Perusahaan dengan Peraturan Perpajakan serta Pengaruhnya terhadap Laba Fiskal
Authors: Rahmawati Nita Nur , Sahara Khasanah , Kusumaningarti Miladiah
Published: January 2024

PT Karya Setiawan Ekatama memiliki kendala dalam pengelompokan jenis aktivanya sehingga berpengaruh terhadap perhitungan penyusutan yang membuat pajak yang dibayarkan melambung tinggi. Penelitian ini bertujuan untuk mengetahui dan menjelaskan perbedaan antara perhitungan penyusutan aktiva tetap yang digunakan perusahaan dan peraturan perpajakan dengan menggunakan metode garis lurus dan metode saldo menurun serta analisis pengaruhnya terhadap laba fiskal. Aktiva yang diteliti berupa kendaraan bus kelompok satu dan bangunan permanen. Dalam penelitian ini menggunakan metode analisis deskriptif kuantitatif yaitu suatu analisis yang menjelaskan tentang variabel atau data dalam penelitian yang kemudian dilakukan perhitungan sehingga mendapatkan informasi yang akurat.

Hasil penelitian ini diperoleh bahwa metode garis lurus sesuai dengan sudut pandang perusahaan akan menghasilkan laba sebesar 1.258.760.561,8 dan jika menggunakan metode saldo menurun dapat menghasilkan laba sebesar 1.354.792.726,7. Sedangkan jika menggunakan metode garis lurus berdasarkan sudut pandang perpajakan menghasilkan laba sebesar 1.216.269.250,0 dan jika menggunakan metode saldo menurun mendapatkan laba sebesar 1.313.629.268,4. Perusahaan akan mendapatkan laba yang tidak cukup besar dengan beban pajak yang tidak terlalu tinggi apabila menggunakan metode garis lurus sesuai peraturan perpajakan yang menggolongkan bus sebagai kelompok 1 dengan umur ekonomis 4 tahun sebagai metode perhitungan penyusutannya.
ANALISIS PENGARUH BIAYA PRODUKSI DAN GAJI KARYAWAN TERHADAP PENJUALAN STUDI KASUS PADA UD SELO ALAM DI KEC. PARE KAB. KEDIRI
Authors: Anti Nindi Febri , Athori Agus , Niam Muhammad Alfa
Published: January 2024

ABSTRAK

 

Pada era revolusi sekarang ini tingkat persaingan dalam dunia usaha semakin tinggi dan hanya badan usaha yang memiliki kinerja atau performa yang baik yang akan bertahan. Terjadinya kenaikan pada biaya produksi dan gaji karyawan yang berpengaruh terhadap tingkat penjualan. Kenaikan biaya-biaya tersebut disebabkan oleh faktor internal maupun eksternal. Selama ini UD. Selo Alam belum menggunakan analisis apapun untuk di jadikan acuan dalam perencanaan laba.

Teknik pengambilan sampel dalam penelitian ini menggunakan teknik sampling jenuh. Pengumpulan data dilakukan metode wawancara dan dokumentasi.Teknik Analisis yang di gunakan adalah uji asumsi klasi, uji regresi liner berganda, dan uji hipotesis. Berdasarkan hasil uji koefisien determinasi atau R Square,variabel penjualan dapat dijelaskan sebesar 92,8% oleh variabel biaya produksi dan gaji karyawan, kemudian sisanya 8,2% berasal dari variabel lain diluar dari penelitian ini seperti modal kerja, harga produk, biaya pemeliharaan konsumen, biaya sosial, biaya kredit usaha, dan lain-lain.

Kata kunci: Biaya Produksi, Gaji Karyawan, Penjualan.

 

 

ABSTRACT

 

In the current era of revolution, the level of competition in the business world is getting higher and only business entities that have good performance or performance will survive. There was an increase in production costs and employee salaries which affected the level of sales. The increase in these costs was caused by internal and external factors. So far, UD. SeloAlam has not used any analysis to be used as a reference in profit planning.

The sampling technique in this study used a saturated sampling technique. Data collection was carried out by interview and documentation methods. The analysis technique used is the classic assumption test, multiple linear regression test, and hypothesis testing. Based on the test results of the coefficient of determination or R Square, the sales variable can be explained by 92.8% by the variables of production costs and employee salaries, then the remaining 8.2% comes from other variables outside of this study such as working capital, product prices, consumer maintenance costs , social costs, business credit costs, and others.

Keywords: Production Costs, Employee Salaries, Sales.
ANALISIS KINERJA KEUANGAN UNTUK MENGUKUR KESEHATAN KOPERASI
Authors: Melia Anggun Prida , Naruli Akhmad , Suaidah Imarotus
Published: January 2024

Penelitian ini bertujuan untuk menjelasakan bagaimana kinerja keuangan koperasi dan untuk mengetahui tingkat kesehatan koperasi serta untuk mengetahui perkembangan tingkat kesehatan koperasi. Penelitian ini merupakan penelitian deskriptif dengan penedekatan kuantitatif, karena dalam penelitian ini hanya memamparkan kinerja keuangan untuk mengukur tingkat kesehatan dalam laporan keuangan. Penelitian ini menggunakan teknik pengumpulan data berupa wawancara dan dokumentasi. Teknik analsis yang peneliti gunakan adalah teknik kuantitatif. Hasil dari penelitian ini diketahui bahwa BTM Surya Kencana mengalami penurunan kinerja keuangan dari segi profitabilitas pada tahun 2020 dan 2021 akibat pandemi COVID-19 yang menyebabkan penurunan pendapatan dan peningkatan biaya. Rasio likuiditas pada tahun 2019-2021 buruk (lebih besar dari 325%), sementara rasio solvabilitas baik dan baik sekali, menunjukkan modal koperasi mampu menutupi hutang yang dimilikinya. Perhitungan tingkat kesehatan koperasi menunjukkan skor kesehatan yang cukup baik pada tahun 2019 (68,8), tetapi pada tahun 2020 skor menurun dan masuk dalam predikat dalam pengawasan (54,45). Pada tahun 2021 skor kesehatan koperasi mengalami peningkatan menjadi 65,95 dan masih dalam predikat dalam pengawasan meskipun tidak mencapai predikat cukup baik. Koperasi butuh rencana kerja jangka pendek dan panjang sebagai acuan KSP/USP. Perbaikan pada Kualitas Aktiva produktif, Efisiensi, Likuiditas, Kemandirian dan pertumbuhan untuk kesehatan koperasi yang lebih baik.

 

Kata Kunci: kinerja keuangan, kesehatan koperasi.
PENGARUH MODAL SENDIRI DAN MODAL PINJAMAN TERHADAP SISA HASIL USAHA DENGAN RETURN ON ASSET SEBAGAI VARIABEL MODERATING
Authors: Kiantoni Andaya , Srihastuti Eni , Selviasari Rike
Published: January 2024

Penelitian ini merupakan penelitian deskriptif kuantitatif yang bertujuan untuk mengatahui bagaimana pengaruh modal sendiri dan modal pinjaman terhadap sisa hasil usaha dengan return on asset sebagai variabel moderating. Pengumpulan data pada penelitian ini menggunakan teknik dokumentasi dan studi pustaka. Teknik analisis yang digunakan dalam penelitian ini adalah analisis Moderate Regresion Analisiys (MRA). Berdasarkan hasil penelitian yang dilakukan, ditemukan bahwa modal sendiri dan modal pinjaman berpengaruh signifikan terhadap sisa hasil usaha koperasi. Return on asset (ROA) memperkuat pengaruh modal sendiri dan modal pinjaman terhadap sisa hasil usaha koperasi. ditunjukan oleh nilai t sebesar 5,717 dengan  signifikansi 0,000 dan  3,215 dengan signifikansi 0,002 dengan kedua signifikansi yang lebih kecil dari 0,05 maka dapat disimpulkan bahwa Return On Asset akan memperkuat pengaruh modal sendiri dan modal pinjaman terhadap sisa hasil usaha koperasi.

 

Kata Kunci : modal sendiri ; modal pinjaman ; sisa hasil usaha ; return on asset
Identifying land use land cover dynamics using machine learning method and GIS approach in Karaivetti, Tamil Nadu
Authors: Sivasubramaniyan Thylashri , Nagarnaidu RajaPerumal Rajalakshmi
Published: January 2024

An important analytical tool for tracking, mapping, and quantifying changes in land use and land cover (LULC) across time serves as the use of machine learning techniques. The environment and human activities both have the potential to change how land is used and covered. Classifying LULC types at different spatial scales has been effectively achieved by models like classification and regression trees (CART), support vector machines (SVM), extreme gradient boosting (XGBoost), and random forests (RF). To prepare images from Landsat before sending and analysis for an aspect of our research, we employed the Google Earth Engine. High-resolution imagery from Google Earth images were used to assess each kind of method and field data collection. Utilizing Geographic Information System (GIS) techniques, LULC fluctuations between 2015 and 2020 were assessed. According to our results, XGBoost, SVM, and CART models proved superior by the RF model regarding categorization precision. Considering the data, we collected between 2015 and 2020, from 11.57 hectares (1.74%) in 2015 to 184.19 hectares (27.65%) in 2020, the barren land experienced the greatest variation, that made an immense effect. Utilizing the support of satellite imagery from the Karaivetti Wetland, our work combines novel GIS techniques and machine learning strategies to LULC monitoring. The created land cover maps provide a vital benchmark that will be useful to authorities in formulating policies, managing for sustainability, and keeping track of degradation.
PENGARUH SENAM YOGA PADA IBU HAMIL TRIMESTER II TERHADAP KESIAPAN DALAM MENGHADAPI PERSALINAN
Authors: Sutik  , Rahmawati Dian
Published: January 2024

Ketidaknyamanan akibat terjadinya perubahan fisik dan psikologis pada ibu hamil merupakan salah satu masalah yang muncul pada masa kehamilan, sehingga perawat maternitas dapat memberikan asuhan keperawatan dengan melakukan senam yoga selama kehamilan. Senam yoga dapat membantu mempersiapkan kondisi fisik dan psikologis ibu hamil dalam menghadapi persalinannya. Penelitian ini mempelajari pengaruh senam yoga pada ibu hamil trimester II terhadap kesiapan dalam menghadapi persalinan di Bidan Praktek Mandiri Ny. Rosita di Kecamatan Rejoso Kabupaten Nganjuk. Desain penelitian menggunakan Desain Analitik Komparasional dengan pendekatan pre-pasca test (One Group Pre Test Post Test Design), jumlah sampel sebanyak 28 responden diambil dengan tehnik purposive sampling. Variabel bebas pada penelitian ini adalah pemberian senam yoga pada ibu hamil trimester II. Data dianalisis dengan uji Willcoxon dengan kemaknaan p < 0,05. Hasil penelitian didapatkan 19 responden (67,9%) memiliki tingkat kesiapan cukup siap dan terdapat pengaruh senam yoga pada ibu hamil trimester II terhadap kesiapan dalam menghadapi persalinan (Wilcoxon, p value 0,000 < 0,05, maka Ho di tolak). Disimpulkan bahwa senam yoga dapat membantu tingkat kesiapan ibu hamil trimester II dan diperlukan penelitian lebih lanjut terkait manfaat senam yoga dalam kehamilan.
AGAMA DAN RELASI BUDAYA DALAM ISLAM: MENJELAJAHI PERAN PENTING BUDAYA DALAM PEMBENTUKAN IDENTITAS KEAGAMAN
Authors: Ilyas Ilyas Syarofian Akmal
Published: January 2024

Religion is regarded as a decree from God and is an important institutional structure that complements the social system. Islam arrived in Indonesia in the 13th and 16th centuries AD, and is now the second largest religion in the world after Christianity. Culture also plays a significant role in shaping religious identity. Religion and culture are two distinct yet important and sensitive entities in the social environment. Both are primordial aspects inherent to communities and individuals and influence each other. Culture can influence religious views, and vice versa, religion can influence culture. In this article, the author uses a qualitative literature study method to provide a deeper understanding of the relationship between religion and culture in Islam as well as how culture affects the formation of religious identity. The purpose of this article is also to explain how the concept of social justice in Islam can bring harmony between different cultures.
POLICY CAPACITY AND E-GOVERNANCE: ASSESSMENT OF THE E-GOVERNMENT SERVICES OF VALENCIA CITY, BUKIDNON
Authors: Joriegae Mana-a Abales  , Vincent Mark Amanduron Dandoy  , Radelyn Ocaya Pipino  , Marjorie Sobradil
Published: January 2024

The rise of electronic governance has become a dominant force shaping the future of government. This study focuses on assessing the policy capacity of e-government services in LGU-Valencia City. It explores the competencies and capabilities of the local government in delivering basic e-government services, identifies strengths and weaknesses in their implementation, and provides recommendations for improvement. The findings highlight the analytical, operational, and political capacity of LGU-Valencia City in terms of e-governance, emphasizing essential competencies such as human resources, data management, policy support, technical expertise, and training. Operational capacity themes include organizational structure, financial and infrastructure resources, technology and information systems, and policy framework. Political capacity themes encompass leadership, citizen participation, stakeholder engagement, transparency, and intergovernmental relations. The study also reveals the presence of government-to-government (G2G) e-services in Valencia City, emphasizing collaborations and partnerships among agencies. Strengths and weaknesses of different e-government types (G2B, G2C, G2E) are identified, along with challenges in citizen acceptance and the positive impact of e-governance on businesses and employee relationships. Overall, the study concludes that LGU- Valencia City demonstrates policy capacity and readiness for digital innovation. The study suggests future researchers adopt a multi- method approach, compare policy capacity across LGUs, engage stakeholders and endusers, and emphasize capacity-building. These recommendations aim to contribute to improving governance and public services by conducting relevant and rigorous studies on policy capacity and e-governance in LGUs.
Dubliners: The Story of A City in Paralysis
Authors: Ismail Hisham Muhamad
Published: January 2024

The city's image acquired special prominence in many literary works related to modernist literature. In these works, the writers used the city details simultaneously to serve as symbols and references to the themes and issues that can appear in the works. This fact is especially actual in the case of James Joyce's Dublin - the permanent setting of most works by this great Irish modernist. It is worth noting that Joyce took the steps forward to discuss his city with the bright and dark sides. Dubliners, the collection of short stories, belonged to this type of modernist literature focused on the city. James Joyce wrote this collection in the early period of his writing career, and its title highlighted the significance of Dublin – as a city and its people. In each story of the collection, the capital of Ireland was not a mere setting but a unifying factor to portray a complete and comprehensive image of the collection. In every story, Joyce presented a single issue or a merged collection of obstacles found in Dublin and affected the people. In general, Joyce represented the capital city as the center of paralysis, affecting its citizens despite their age. This paper examined the prominence and symbolic meaning of the city in the text. Joyce demonstrated detailed descriptions while mapping his city. For instance, the writer presented the characters while meandering around Dublin's different types of streets. These incidents offered symbolic importance that the people of Dublin moved in circular routs in vain attempts to break the different layers of circles imposed over them at that time. Implicitly, this reference demonstrated the inability of the people of Dublin (the Dubliners) to escape the physical, cultural, political, and religious paralysis. Joyce's portrayal of paralysis in his collection mirrored the entire country of Ireland's broader social and political context during that time. Ireland was undergoing significant changes, yet it seemed imprisoned in inertia and stagnation. The characters and their stories served as microcosms to reflect the broader and extensive social condition, highlighting the challenges faced by the Irish people in breaking free from the paralysis that held them back without tangible outcomes.
3D PRINTED COSMETIC COVERS FOR LOWER LIMB PROSTHETICS
Authors: Efstathiou Kyriakos , McGarry Anthony
Published: January 2024

Cosmetic covers provide better aesthetic appearance and may facilitate increased acceptance of the prosthesis. Traditionally, cosmetic covers aimed to achieve an aesthetic and realistic appearance; through time, a fresh perspective has developed on cosmetic covers where traditional/realistic covers evolved into a custom-made product, which truly promotes the patient’s personality. The objectives of the study were to gather information from five well-known companies in the cosmetic cover industry (UNYQ, Limb-Art, Alleles, WillowWood and Aqua-Leg), analyse and compare their design elements using the Pugh matrix, and suggest a novel design using the best performing criteria of each design. The overall results of the Pugh matrix revealed the opportunity of a new design with improved design elements mainly in terms of “cover fit/aesthetics”, “ease of attachment” and “practicality”. The novel design had a vast difference in total score from the second-best design, revealing the improvement possibilities such cover design may have in the future. Although the study successfully presented a theoretical novel design, it was based on data found through literature and web resources, making the overall results of the study more objective rather than subjective. Future research is encouraged to be conducted based on a more subjective approach towards cosmetic covers.
Article PDF Link: https://jps.library.utoronto.ca/index.php/cpoj/article/view/42176/32350
How To Cite: Efstathiou K, McGarry A. 3D printed cosmetic covers for lower limb prosthetics. Canadian Prosthetics & Orthotics Journal. 2023; Volume 6, Issue 2, No.8. https://doi.org/10.33137/cpoj.v6i2.42176
Corresponding Author: Anthony McGarry, PhDDepartment of Biomedical engineering, University of Strathclyde, Glasgow, UK.E-Mail: anthony.mcgarry@strath.ac.ukORCID ID: https://orcid.org/0000-0002-0738-5906
Prospects and problems of YouTube and virtual video channels in agricultural content dissemination
Authors: Farabi Tasnim , Islam Md Matiul , Ahmed Mohammad Bashir
Published: January 2024

Farmers need new technologies and information to cope with the challenges and difficulties of agricultural extension. YouTube, a low-cost tool, offers opportunities for farmers' feedback, interaction, and networking. In order to utilize this tool for the benefit of farmers, it is necessary to learn the prospects and problems of YouTube and virtual video channels in agricultural content preparation and dissemination. Data were collected from 105 respondents under the Khulna Metropolitan Agriculture Office (both Metro 1 and 2) and from the 3 content creators from February to May 2023.  However, the majority of respondents (94.30%) perceive YouTube as a promising tool for agricultural content dissemination. Besides, the majority of the respondents (64.80%) perceive problems with YouTube and virtual video channels in agricultural content dissemination. Age, farm size, experience, extension media contact, and training received positively impact respondents' perceptions of YouTube. The findings suggest that the public extension system and policymakers may consider reducing internet costs and providing low-cost devices for both respondents and content creators. Additionally, other virtual video platforms like YouTube can be made more accessible, allowing audiences to access information from diversified virtual video channels.
Int. J. Agril. Res. Innov. Tech. 13(2): 31-40, Dec 2023