bluuebunny/crossref_metadata_2025 huggingface dataset:
The Influence Of Professional Skepticism and Auditor Competence To The Quality Of Remote Audits During The Covid-19 Pandemic (Case Study at Inspektorat Jenderal Kementerian Keuangan)
Authors: Ridwanto Salsa Dila , Ahmad Syarief
Published: November 2022

This study aims to determine the effect of professional skepticism and auditor competence to remote audit quality. This type of research is called descriptive quantitative. Respondents in this study were the Auditors of the Inspectorate General of the Ministry of Finance, amounting to 50 people using a probability sampling technique. The sources of data in this study are primary and secondary data. Primary data was taken through questionnaires and analyzed by using the multiple linear regression analysis method after testing the validity, reliability, and classical assumption test. Furthermore, the data will be processed using the SPSS version 25.0 program application. The results of this study indicate simultaneously and partially that professional skepticism and auditor competence have a positive and significant effect on remote audit quality. The results of the coefficient of determination show that simultaneously professional skepticism and auditor competence have a positive and significant effect on the quality of long-distance audits of 67,5%. The results of the regression coefficients show that partially professional skepticism has a positive and significant effect of 43,5%, while auditor competence has a positive and significant effect of 57,2%. This means that professional skepticism and auditor competence together are very important for an auditor in maintaining the quality of the remote audits he conducted during the COVID-19 pandemic.
Pengaruh Penerapan Sistem Akuntansi Pemerintahan dan Sistem Pengendalian Intern Pemerintah terhadap Kualitas Laporan Keuangan
Authors: Fatimah Siti , Indrawati Lili
Published: November 2022

With the implementation of Government Regulation No. 71 of 2010 concerning Government Accounting System and Government Regulation No. 60 of 2008 concerning the Government's Internal Control System requires local governments to implement a Government Accounting System and Government Internal Control System as a form of accountability for the financial and security of regional assets. This study aims to determine the effect of the application of the Government Accounting System and Government Internal Control System on the quality of financial reports in several agencies in Bandung Regency through a causal associative approach. This research is a quantitative research with primary data obtained from the results of questionnaires distributed to 37 respondents. The sample used in this study consisted of 8 agencies that manage income and expenditure in Bandung Regency. The data analysis technique in this study is multiple regression analysis using IBM SPSS 26. The results showed that the implementation of the Government Accounting System had a positive effect on the quality of financial reports, the Government's Internal Control System had no positive effect on the quality of financial reports, and the Government Accounting System and the Government's Internal Control System simultaneously had a positive effect on the quality of financial reports.
Analisis Kinerja Keuangan PT Anabatic Technologies Tbk Sebelum Dan Selama Pandemi Covid-19 Menggunakan Metode Economic Value Added (EVA) Periode 2017-2021
Authors: Aida Rahmah Zakiah  , Arif Afriady
Published: November 2022

Abstract: The purpose of this research is to find out PT Anabatic Technologies financial performance Tbk before and during covid-19 pandemic using Economic Value Added (EVA) method. EVA method shows success in creating added value for shareholders and investors. This is a quantitative research with documentary data type using secondary data from the annual financial statements of PT Anabatic Technologies Tbk for the period 2017-2021 obtained on the website of PT Anabatic Technologies Tbk with documentation analysis techniques and analytical methods using Economic Value Added (EVA) method. From the research, the company’s EVA value before the covid-19 pandemic was positive, that the company can provide an appropriate return on the investment made by investors. Meanwhile, during Covid-19 pandemic, company's EVA value is negative, it means the company cannot return the appropriate investment to investors.
Pengaruh Umur Perusahaan, Pertumbuhan Perusahaan, Profitabilitas, Struktur Modal, dan Ukuran Perusahaan Terhadap Nilai Perusahaan
Authors: Salsa Shabila Siti , Nugraha Darya Setia
Published: November 2022

This research aims to determine the effect of company age, company growth, profitability, capital structure, and company size on company value study in property and real estate companies listed in Indonesia Stock Exchange 2016-2020 period. The sample used in this study consisted of 30 companies listed on the Indonesia Stock Exchange in the property and real estate sector for the 2016-2020 period and selected using the purposive sampling method. The analytical technique used is panel data regression analysis using Eviews 10. The results show that company age, company growth, and company size have a negative effect on company value. Profitability and capital structure have a positive effect on company value. Then simultaneously, company age, company growth, profitability, capital structure, and company size have a positive and significant effect on company value.
Perbandingan Kinerja Keuangan Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Sebelum dan Saat Pandemi Covid-19
Authors: Rahmawati Lia , Sembiring Etti Ernita
Published: November 2022

The purpose of this study is to compare the financial performance of healtcare sector companies listed on the IDX before and during the Covid-19 pandemic. The type of data used is secondary data in the form of company financial report data for the 2018-2021 period. The research method used is a comparative descriptive method with a quantitative approach. The sampling technique used was purposive sampling.  Financial performance is measured using the CR, TATO, DAR, DER, ROA and REO. Hypothesis testing using Paired sample t-test and Wilcoxon Match Pair Test. The test results show that there is no significant difference in financial performance before and during the pandemic when measured by TATO, DAR, DER, ROA, and ROE. Meanwhile, if measured by CR, it shows that there is a significant difference between financial performance before and during the covid-19 pandemic.
Pengaruh Perubahan Arus Kas dan Profitabilitas Terhadap Return Saham Sebelum dan Selama Pandemi Covid-19 (Studi Pada Sektor Transportasi dan Logistik Yang Terdaftar Di Bei Periode 2017-2020)
Authors: Yanuar Rafly , Saleh Suji Abdullah
Published: November 2022

This study intend to determine the effect of changes in cash flow and profitability on stock returns in transportation and logistics sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research method is a quantitative method with the data source used is a documentary in the form of the company's financial statements. The data analysis method used descriptive statistical analysis, classical assumption test, multiple regression analysis, and hypothesis testing. Based on the test results, operating cash flow, investment cash flow, funding cash flow, return on assets, return on equity, and earnings per share simultaneously have an effect on stock returns. Investment cash flow partially has a negative and significant effect on stock returns. Return on equity has a positive and significant effect on stock returns, while operating cash flow, funding cash flow, return on assets, and earnings per share have no partial effect on stock returns.
The Influence of Hotel Tax and Restaurant Tax Receipt on Regional Tax Revenue
Authors: Mawarni Yulisa Indah , Indrawati Lili
Published: November 2022

This study aims to examine the influence of hotel tax revenue and restaurant tax on Garut Regency regional tax revenue in 2017-2021. This research was conducted using a quantitative descriptive approach. The research was conducted at the Regional Financial and Asset Management Agency (BPKAD) Garut Regency. The type of data used is documentary data sourced from secondary data in the form of time series data. The data analysis tool used is multiple regression. The results showed that the hotel tax had no influence on the Garut Regency local tax, the restaurant tax had a partially positive significant influence on the Garut Regency regional tax. Simultaneously shows that hotel taxes and restaurant taxes simultaneously have a positive influence on Garut Regency local taxes.
PENGARUH PENDAPATAN USAHA DAN BEBAN USAHA TERHADAP LABA BERSIH PADA PERUSAHAAN BUMN PERIODE 2018 SAMPAI 2020
Authors: Arum Putri Sekar Arum , Arry Irawan, SE., M.Si.
Published: November 2022

Penelitian ini dibuat dengan tujuan untuk membantu Perusahaan BUMN dalam mengetahui faktor-faktor yang dapat menjadi pengaruh terhadap laba yang diperoleh setiap perusahaan. Faktor-faktor tersebut seperti biaya operasional dan pendapatan usaha. Dalam persaingan di dunia bisnis, laba menjadi hal utama yang diperhatikan oleh para investor yang ingin menginvestasi di perusahaan. Perolehan laba yang efektif menunjukkan bahwa perusahaan memiliki laporan keuangan yang baik pula. Untuk memperoleh laba secara maksimal perlu adanya penekanan pada biaya-biaya yang timbul agar pemasukan atau pendapatan yang diperoleh setiap perusahaan dapat tercapai sesuai dengan target. Apabila nilai biaya operasional pada suatu perusahaan rendah maka perusahaan akan mendapatkan pemasukan atau pendapatan yang bernilai tinggi sehingga perolehan laba pada perusahaan juga akan otomatis tinggi. Sebaliknya, apabila diketahui perusahaan tidak dapat menekan biaya operasional maka pendapatan yang diperoleh pun akan rendah sehingga sulit bagi perusahaan dalam memperoleh laba secara maksimal. Perolehan laba dengan nilai yang tinggi dapat membantu perusahaan terus mengembangkan kinerja perusahaannya dan dapat unggul dalam bersaing dengan pesaing di bidang yang sama.
Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada Droplets Workshop
Authors: Fajar Maulana Ramdhania
Published: November 2022

Micro, Small, and Medium Enterprises (MSMEs) have a big role in improving the Indonesian economy. Droplets Workshop is a micro-business referring to government regulation number 7 of 2021 which produces leather products such as bracelets, wallets, keychains, and other leather products. However, Droplets Workshop has not been able to compile financial statements due to a lack of knowledge and skills in preparing financial statements, even though financial statements can be used as material for evaluating performance, knowing asset conditions, business development, tax reporting, and as a condition for obtaining funding from financial institutions. Therefore, this study aims to prepare financial statements based on SAK EMKM at Droplets Workshop. The research method used is descriptive qualitative and data collection techniques which are interviews, documentation, observation, and literature study. The final result of this research is the required financial statements in SAK EMKM in the form of income statements, statements of financial position, and notes to financial statements. It is also expected to be a consideration for companies to carry out recording and bookkeeping according to standards.
Penerapan Corporate Social Responsibility (CSR) pada PT Kereta Api Indonesia (Persero)
Authors: Khoirunnisa Winda , Muhammad Rahma Nazila
Published: November 2022

This study aims to determine the implementation of CSR which has received awards from various institutions and how the impact it produces. This research is a case study at PT Kereta Api Indonesia (Persero), the method used is descriptive qualitative with primary and secondary data. The results of the study show that PT KAI focuses its CSR implementation on the priority categories of the Ministry of BUMN. PT KAI's CSR program includes the classification of corporate social marketing, corporate philanthropy, and socially responsible business practice. The impact from the qualitative side, to the community provides technical facilities, protected natural environment, as well as social activation. And to the company produces a reputation and positive image.
Analisis Permasalahan Pengadaan Aset Tetap Tanah Sekolah Luar Biasa di Dinas Pendidikan Provinsi Jawa Barat
Authors: Ahmadi Fadhlan , Darya Setia Nugraha
Published: November 2022

This research aims to find out how the school land fixed asset procurement system is currently running by the West Java Provincial Education Office for SLB Centra 2 PK PLK Cimahi City and the problems in it, as well as analyze recommendations for the land fixed asset procurement system so that land fixed assets procurement is immediately carried out. This research method is descriptive qualitative research.. Data collection techniques in this research used triangulation techniques by combining interviews, observations, and document studies. The data analysis technique in this research used the Root Cause Analysis method. The results of this research indicate that this land acquisition system is guided by Government Regulation No. 19 of 2021 concerning the Implementation of Land Procurement for Public Interest. However, the method and process, leadership, and external factors caused delays in the implementation of land acquisition. The recommendation for this problem is that the Principal of SLB Centra 2 PK PLK Cimahi City immediately resubmits the land acquisition proposal to the Regional VII Education Office Branch Office, re-budgets land acquisition in its entirety or in stages, or conducts procurement not by buying such as asset utilization unused local government agencies and transfer ownership of local private schools to public schools, and utilize electronic procurement services in the acquisition of school land.
Pengaruh Penerapan E-Procurement Dan Sistem Pengendalian Internal Pemerintah Terhadap Pencegahan Fraud Pengadaan Barang/Jasa Pemerintah (Survei pada Pejabat Pengadaan di Kota Cimahi)
Authors: Francesco Immanuel Milenius , Hastuti Hastuti
Published: November 2022

According to the KPK corruption crime data for the years 2004 to 2020, the overall number of corruption cases in Indonesia's goods/services procurement sector were 20.8% of all corruption cases by type of case,. Implementing electronic procurement is one approach to get around this. The inadequate internal control system of the government is another element that creates a potential for fraud. The goal of this study was to ascertain the impact of putting internal controls and electronic procurement into place on preventing fraud in the Cimahi City Government's procurement of goods and services. This research uses a quantitative type research with a causality descriptive approach. The subject data and primary data sources used in this study were gathered through the distribution of questionnaires to 33 Procurement Officials at LPSE Cimahi City. The study's results demonstrated that the electronic procurement and government internal control system both significantly and positively impact fraud prevention.
Pengaruh Pendapatan Asli Daerah (PAD) terhadap Kemandirian Keuangan Daerah Pemerintah Kota Bandung
Authors: Novianti Dian , Ishak Jouzar Farouq
Published: November 2022

Regional Financial Independence indicates the ability of the Regional Government to finance its own government activities through the Regional Original Income (PAD) consisting of Regional Taxes, Regional Levies, Separated Regional Wealth Management Results, and Other Legitimate PAD. The purpose of this study was to determine the effect of the four elements of PAD, either partially or simultaneously on the Regional Financial Independence of the Bandung City Government in 2016-2020. The data analysis technique used in this study is multiple linear regression analysis using SPSS version 26. The results of hypothesis testing state that partially Regional Taxes and Other Legitimate PAD have a significant positive effect on Regional Financial Independence, Regional Levies partially have a significant negative effect on Regional Financial Independence, while the results of Separated Regional Wealth Management Results have no significant effect on Independence Regional Finance. Simultaneously, Regional Original Income has a significant positive effect on Regional Financial Independence.
Analisis Faktor-Faktor yang Mempengaruhi Menurunnya Penerimaan Retribusi Pasar
Authors: Nur Qatrunnada Salsabila , Sutrisno Putra Sugih
Published: November 2022

Market levies are one of the sources of revenue for Perumda Pasar Juara in Bandung, but there has been a decrease in market retribution receipts in 2020 due to the Covid-19 pandemic. This study aims to determine the effect of PPKM policy, human resource competence, supervision, awareness of mandatory user fees and infrastructure to reduce market retribution revenue in Bandung City. This research is a type of quantitative research with a descriptive approach. The data obtained came from distributing questionnaires to 92 respondents from 46 traders and market officers from 28 traditional markets managed by Perumda Pasar Champion Bandung City. The data analysis method used multiple linear regression analysis using SPSS version 26. The results showed that simultaneously the PPKM policy variables, human resource competence, supervision, awareness of retribution obligations and infrastructure had a positive and significant effect on decreasing market retribution revenue.
Pengaruh Intellectual Capital terhadap Kinerja Keuangan Bank Umum Syariah
Authors: Alia Nadya , Djatnika Djoni , Tamara Destian Arshad Darulmalshah
Published: November 2022

This study aimss to determine the influence of Intellectual Capital on financial performance (ROA) in the Sharia commercial banking sector in Indonesia. The Independent variables used in this studi are Intellectual capital with the value added human capital, value added capital employed, and structural capital value added, with the control variable for size and leverage. The data type used is secondary data. The results show that Intellectual capital haa a significant negative effect on return on assets. Human capital has a significant positive effect on return on assets, capital employed has a significant negative effect on return on assets, structural capital has a significant positive effect on return on assets, and size has no significant effect on return on assets, leverage has a significant positive effect on return on assets. This study may be useful as an input for Islamic banking practitioners in the management of Intellectual capital in Islamic commercial banks in Indonesia.
Pembiayaan Bermasalah pada Bank Muamalat Indonesia: Apakah Faktor Internal dan Faktor Eksternal Berpengaruh?
Authors: Fitriya Noviatul , Syarief Mochamad Edman , Firdaus Anhar
Published: November 2022

The purpose of this study was to find out the effect of the ratio of Operating Costs and Operating Income (BOPO), Capital Adequacy Ratio (CAR), Financing to Deposite Ratio (FDR), Inflation, and Exchange Rate (Exchange Rate) on Non Performing Financing (NPF) at Banks. Sharia Muamalat. The population used in this study is Bank Muamalat Indonesia and the data used is time series data sourced from the quarterly reports of Bank Muamalat Indonesia for the 2011-2020 period published on the bank's official website. The method used to solve this problem is to use quantitative research with multiple regression analysis and is supported by Eviews9 software as an application to process data. The findings of this study are to contribute to Bank Muamalat Indonesia regarding the factors that affect the NPF at Bank Muamlat Indonesia.
Analisis Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Pertumbuhan Dana Pihak Ketiga Bank Umum Syariah di Indonesia
Authors: Firmansyah Nesya Bilqish , Purbayati Radia , Mauluddi Hasbi Assidiki , Nurrachmi Intan
Published: November 2022

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pertumbuhan Dana Pihak Ketiga (DPK) Bank Umum Syariah (BUS) di Indonesia tahun 2016-2020. Data yang digunakan meliputi Bagi Hasil, Financing to Deposit Ratio (FDR), BI Rate, Inflasi dan Dana Pihak Ketiga (DPK). Penelitian ini menggunakan pendekatan metode regresi berganda untuk melihat pengaruh dari variabel independen terhadap variabel dependen. Jenis data yang digunakan dalam penelitian ini adalah data sekunder secara time series yang bersumber dari Bank Indonesia, Otoritas Jasa Keuangan, dan Badan Pusat Statistik dengan data bulanan dari periode waktu bulan Januari 2016 sampai dengan Desember 2020. Hasil penelitian ini menunjukkan bahwa faktor yang berpengaruh signifikan terhadap pertumbuhan DPK ialah faktor internal yaitu bagi hasil dan FDR, sedangkan faktor eksternal tidak berpengaruh terhadap pertumbuhan DPK BUS. Selain itu, faktor internal dan eksternal secara bersama-sama menunjukkan pengaruh signifikan terhadap pertumbuhan DPK.
Pengaruh Faktor Makroekonomi pada Return Saham Perusahaan Infrastruktur Tercatat dalam Indeks Saham Syariah Indonesia
Authors: Khaeltisya Kayla , Danisworo Dimas Sumitra , Putri Alvianita Gunawan , Eviyanti Novitasari
Published: November 2022

The purpose of this study is to find out the influence of variable inflation, BI interest rates, exchange rates, and money supply on the Return of Shares of Companies listed in the Indonesian Sharia Stock Index. The dependent variables used in this study are the return of shares of 20 companies listed in the Indonesian Sharia Stock Index, while the independent variables are inflation data, BI interest rates, exchange rates, and money supply. The type of data used in this study is secondary time series data sourced from Bank Indonesia, the Central Statistics Agency, and the Indonesia Stock Exchange for the period 2016 to 2020. The study used the Multiple Linear Regression Analysis method with the classical assumption test, and the hypothesis test used the SPSS application to see the influence of independent variables on dependent variables. The results of this study are that inflation, BI interest rates, and money supply do not have a significant effect on stock returns, while variable exchange rates have a negative and significant effect on stock returns, and simultaneously the four variables do not have a significant effect on stock returns.
Analisis Pengaruh Kinerja Keuangan terhadap Pengeluaran Dana Zakat Perusahaan pada Bank Umum Syariah
Authors: Fitria Sinta , Danisworo Dimas Sumitra , Miftahurrohman Miftahurrohman , Andriana Myra
Published: November 2022

This study aims to analyze the effect of Return on Asset, Non-Performing Financing, Financing to Deposit Ratio, and Capital Adequacy Ratio on the expenditure of corporate zakat funds at Islamic Commercial Banks for the 2014-2020 period. The data used is secondary data, namely annual financial report data published on the official website of each bank which is collected through documentation techniques in the form of documents and other financial reports related to this research. The number of samples used in this study was six of 14 Islamic Commercial Banks. The sampling technique used the purposive sampling technique. The analytical method used is panel data regression analysis with Eviews version 9. The results of this study indicate that the ROA and FDR have a significant effect on the expenditure of zakat funds in Islamic Commercial Banks. Meanwhile, NPF and CAR partially have no significant effect on the expenditure of zakat funds in Islamic Commercial Banks. Simultaneously ROA, NPF, FDR, and CAR have an effect on the company's zakat funds disbursement at Islamic Commercial Banks.
Pengaruh Restrukturisasi Pembiayaan Murabahah Terhadap Non Performing Financing Pada BPRS Al-Ihsan Bandung
Authors: Setiawan Azis Zaelani , Nurdin Ade Ali , Hermawan Dadang
Published: November 2022

The purpose of this study is to find out 1) The implementation of the problematic murabahah financing restructuring policy in PT. BPRS Al-Ihsan Bandung. 2) Constraints on the implementation of the murabahah financing restructuring policy are problematic in PT. BPRS Al-Ihsan Bandung. 3) The effect of restructuring on non-performing financing. This type of research is descriptive with a quantitative approach. The research informants were 2 employees of PT. BPRS Al-Ihsan Bandug. Data collection techniques using interviews and financial statements of PT. BPRS Al-Ihsan Bandung, which is published by the financial services authority and its analytical tools, uses a simple linear regression test. Based on the results of research that has been carried out by researchers, it can be concluded that namely: 1) The policy of restructuring murabahah financing is problematic in PT. BPRS Al-Ihsan Bandung with the aid of cenverting or reorganizing the financing length and the veriety of installments is reduced by the previous analysis before being received by the analysis department and the customer makes an application letter to be able to restructure the financing so that later the payment of installments of its obligations can return smoothly. 2) Constraints on the implementation of the murabahah financing restructuring policy are problematic in PT. BPRS Al-Ihsan Bandung the first problem is that the customer's dishonesty to pay his obligations to the bank, the second customer does not increase the AJB to SHM so that legally the bank is difficult to take legal action to confiscate its collateral and thirdly, there are still some customers who have been restructured but are still unable to pay due to unwanted situations and conditions such as layoffs, covid19. 3) The effect of restructuring on non-performing financing, the decreasing restructuring will affect the increase in non-performing financing and the total amount of influence (R Square) of restructuring on non-performing financing is 40.7% while 59.3% of non-performing financing is influenced by other variables not studied.

Keywords: Restructuring, Non Performing Financing
Performance Assessment of Sharia Commercial Banks in Indonesia based on Sharia Maqashid Index (Case Study on Three Selected Banks 2015-2021)
Authors: Zulfa Aulia Rahmawati , Ruhadi Ruhadi , Kristianingsih Kristianingsih
Published: November 2022

This purpose of this study was to determine the performance of selected Islamic commercial banks in Indonesia using the Maqashid Syariah Index. The type of data used is secondary data obtained from the financial statements of each sample of Islamic commercial banks, namely Bank Muamalat, BCA Syariah, and BJB Syariah during the 2015-2021 periods. This research is a descriptive quantitative research using descriptive statistical analysis and the Simple Additive Weighting method. The results of this study are that BCA Syariah has the highest sharia maqashid index measurement results (39,56%) when compared to Bank Muamalat (38,40%) and BJB Syariah (35,58%). From the calculation results, there are no Islamic commercial banks that can consistently achieve high scores on each performance ratio assessment.
Synchronization Of Two-Rotor Vibration Units Using Neural Network-Based PID Controller
Authors: Long Hoang Duc , Dudarenko Natalia
Published: November 2022

In the paper, the problem of controlled synchronization of Two-rotor Vibration Units is considered. A new bidirectional control law combined with Neural Network based PID controller is proposed for multisynchronization of rotors. Besides, an algorithm for design of Neural Network based PID Controller of Two rotor Vibration Units is developed. The robustness of the proposed controller under the effect of unknown exogenous disturbances is illustrated.
Minimum energy control of fractional-order differential-algebraic system
Authors: Muhafzan  , Zulakmal  , Putri Y. M. , June L. W.
Published: November 2022

This paper discusses the minimum energy control problem of fractional-order differential-algebraic system. The main aim of this paper is to find the minimum energy that drives an initial state of the fractional order differential-algebraic system to the zero state such that an index performance is minimized. The method of solving is to convert the minimum energy control problem of fractional-order differential-algebraic system into the standard fractional-order linear quadratic optimization problem by using a transformation and further solve the standard fractional-order linear quadratic optimization using the available theory in the literature. Under some particular conditions, we find the explicit formulas of the minimum energy control of fractional-order differential-algebraic system in Mittag-Leffler terms.
Jurisprudencia constitucional en materia ambiental
Authors: Enríquez-Ochoa Anthony , Del Carmen-Iparraguirre Denjiro , Cuevas-Montes Franklin , Quispe-Ayala Cesar
Published: November 2022

Este libro es una adaptación de una investigación presentada a la Universidad Nacional de Huancavelica que tuvo como objeto de estudio las jurisprudencias del Tribunal Constitucional en Perú en materia ambiental, buscando demostrar cuál es su alcance y garantía en el derecho fundamental de goce de un ambiente sano. Las variables estudiadas fueron el derecho a gozar de un ambiente equilibrado y el derecho fundamental. Los resultados permiten afirmar que la variable no llega a tener un alcance favorable en cuanto la protección del derecho fundamental a gozar de un ambiente sano y equilibrado. Se infiere entonces la necesidad de un precedente vinculante para una mayor protección y goce del indicado derecho.
Meningkatkan Hasil Belajar Matematika Pada Materi Bangun Ruang Menggunakan Media Sedotan Limun Siswa Kelas IIA MIN 8 Hulu Sungai Utara
Authors: Helmah Helmah
Published: November 2022

PTK ini menyajikan bahasan tentang meningkatkan hasil belajar matematika pada materi bangun ruang menggunakan media sedotan limun siswa kelas IIA MIN 8 Hulu Sungai Utara. Kegiatan siswalah yang lebih aktif. Media sedotan limun  merupakan alat bantu untuk menentukan rusuk dan jumlahnya, mengetahui sudut dan titik sudut,  sehingga siswa terbantu dan lebih mudah paham dengan materi tersebut (bangun ruang). Penelitian ini bertujuan untuk meningkatkan aktifitas guru, siswa dan meningkatkan hasil pelajaran matematika materi bangun ruang menggunakan sedotan limun. Adapun subjek penelitian ini adalah siswa kelas IIA pada MIN 8 Hulu Sungai Utara tahun pelajaran 2021/2022 dengan jumlah siswa 24 orang. Penelitian ini terdiri dari 2 siklus dengan 2X pertemuan. Tehnik pengumpulan data menggunakan  observasi, dokumentasi dan tes. Tehnik analisa data hasil belajar dilakukan secara kuantitatif, sedangkan aktifitas guru dan siswa dilakukan secara kualitatif. Dari penelitian yang dilakukan menunjukkan bahwa hasil belajar siswa kelas IIA MIN 8 Hulu Sungai Utara pada materi bangun ruang menggunakan media sedotan limun mengalami peningkatan dari siklus I ke siklus II. Hasil tes/ ulangan siklus pertama yang mencapai nilai KKM hanya 66,67% , maka disiklus kedua meningkat menjadi 100 % mencapai KKM (Kretiria Ketuntasan Minimal) keaktifan siswa meningkat dari 51, 67% siklus I berubah menjadi 85,71 % pada siklus II. Demikian juga aktifitas guru meningkat yang semua 67,19 % menjadi 93,00% pada siklus II.
Outcome of PHILOS Plate Application in Type III and Type IV Proximal Humeral Fracture: Tertiary Level Hospital in Bangladesh
Authors: Sobhan Dr. Md. Abdus , Rahman Dr. Md. Munzur , Haque Dr. Obaidul , Rahman Dr. Md. Moshidur , Hedyatullah Dr. Md. Hassan Jamil
Published: November 2022

Background: More over 10% of all fractures in people over the age of 70 are in the proximal humerus, making it the third most commonly non-vertebral osteoporotic fracture behind proximal femur and collies' fractures. Many different methods of treatment, including closed reduction with percutaneous K-wire fixation, open reduction with subsequent fixation using Transosseous sutures, tension band wire, T plate, locking plates and screws, intramedullary nails, and prosthetic replacement, have been documented. Objective: The aim of our study was to functionally evaluate the Proximal Humerus Type II and type IV Fracture treated with PHILOS plate with early joint mobilization. To achieve maximum functional activity at shoulder joint. Material and Methods: This prospective study was conducted in the department of orthopedic surgery, Rajshahi Medical College, Bangladesh with Matricentred base Study from January June 2020 to July 2022. A total (n=176) cases of proximal humerus fracture treated by PHILLOS plate. Results: In our study of 179 cases, Male patients predominated female patients 100 (56%) males to 79 (44%) females, and the average age of patients is 39 years with the range being 25–65 years. Road traffic accident and fall from height were the commonest cause of the trauma 71 (39.66%). Neer classification system was used to classify the fractures. During the follow–up functional parameters were assessed using Constant-Murley scoring system. The study shows 60 (33.52%) excellent, 51 (28.49%) good, 24 (13.41%) satisfactory, Adequate 28 (15.64%) and 13 (7.26%) poor results on Constant Murley Score. The most common complications surgical site infection 3 (1.68%). Conclusion: A proximal humerus fracture can be stabilized with the use of a PHILOS plate.
Loyalty and Organizational Citizenship Behavior on Early Childhood Teachers Performance during the COVID 19 Pandemic
Authors: Muryani Endang , Basroni Naam Fajar , Gunawan Alvien , Yustiyawan Rachman Halim
Published: November 2022

This study examines the simulation of the impact of loyalty and organizational citizenship on teacher performance, as well as the impact of political loyalty and organizational citizenship on teacher performance. This study's sample consisted of 81 teachers. Multiple regression analysis was employed as the method of analysis. According to the results of the investigation, both loyalty and organizational citizenship have a considerable impact on teacher performance. The extent to which teacher performance is affected by loyalty and organizational citizenship can be considerable.
Intergrated Financial Management Information Systems and Procurement Performance of Taita Taveta County Government, Kenya
Authors: Mwabili Pauline Mashaka , Kyalo Dr. Josphat
Published: November 2022

The overall goal of this research is to investigate Integrated Financial Management Information Systems as well as procurement performance of Taita Taveta County Government. The research sought to evaluate the effect of electronic service delivery, information sharing, supplier involvement as well as e-budget allocation at Taita Taveta County Government. The research was underpinned by the following theories, the instrumental theory, resource-based theory, diffusion of innovations theory as well as system theory. The research adopted an evocative research design since it gives a perfect result as well as the physiognomies allied with it at an explicit point in time. The target population for the research was 97 respondents that gave the sample size of 78 respondents. The research adopted census method to select the respondents from the population. The study obtained primary data through a structured questionnaire. The researcher gave out the questionnaires and pick them later as a data gathering method. The study revealed that electronic service delivery has a significant influence on procurement performance (β=0.544; p<0.05). Similarly, it was established that information sharing significantly predict procurement performance (β=0.181; p<0.05). The study notably established that supplier involvement and e-budget allocation significantly predict procurement performance (β=0.176; and β=0.295) respectively. The study concludes that by boosting electronic service elements including service speed, efficacy, and financial reporting time, procurement performance would be improved. Moreover, by enhancing factors like information security, fraud detection, and reaction time, IMFIS sharing information enhances the delivery of products and results and significantly boosts the effectiveness of the procurement process. Besides, accountability and effectiveness are promoted at the county governments through the implementation of the IFMIS project, which involves suppliers in all
Hemostasis in the Surgical Field
Authors: Rathod Dr. Rohit Narendra
Published: November 2022

Hemostatic mechanisms are an integral a part of the human physiology. Traditionally divided into intrinsic and extrinsic arms, the coagulation cascade converges, through the interactions of the many various factors, at a standard element—thrombin. As a consequence, variety of various agents is developed to supplement this common, critical step to assist surgical hemostasis. Intraoperative interventions most ordinarily include sutures and heat-generating cautery devices; however, these methods are sometimes insufficient or inappropriate for a selected procedure or anatomic location, resulting in the event of other adjunctive therapies, including topical hemostats. Topical hemostatic agents generally act as active, passive, and combinations therapies, counting on their individual composition and mode of action. We offer a quick review of the traditional coagulation cascade, including critical points, followed by a discussion of surgical strategies and adjuctive therapies want to achieve surgical hemostasis and concluding with a discussion of topical thrombins.
Detection of the Renal Calculus by Twinkling Artifact in Color Doppler Ultrasonography
Authors: Kamal Dr. S. M. Sorowar , Hossain Prof. Dr. Md. Abul , Akter Dr. Sheikh Rabeya , Siddique Dr. AFM Azizur Rahman , Hossain Dr. Mohammed Kamal
Published: November 2022

Introduction: Renal calculus is a solid mass of crystals that may block the urinary tract. Calcium and oxalate combine to create the majority of these crystals. These kidney stones pass via the urinary system to leave the body. Most stones may not certainly cause any symptoms or signs until they start moving toward the ureter. For detecting kidney stones twinkling artifact in Color Doppler Ultrasonography (CDU) is a useful sensitive instrument. The twinkling artifact's effect is highly dependent on machine settings and is probably created by phase (or clock) jitter. When illuminating specific rough reflecting surfaces during color Doppler imaging, this phenomenon is frequently seen. It appears as a distinct point of alternating colors that may or may not have a comet tail associated with it. Aim of the Study: The aim of the study was to detect renal calculous twinkling artifacts in color Doppler ultrasonography. Methods: This prospective clinical study was conducted at the Department of Radiology and Imaging in BIRDEM General Hospital, Dhaka, to detect the twinkling artifact in color Doppler ultrasonogram in the defection of renal calculus. The study period was one year, starting from 1st July 2013 to 30th June 2014. A total number of 59 clinically suspected subjects were selected by purposive sampling method. A consecutive selection method was followed for the selection of the participants. Result: This study was detected for the twinkling artifact in color Doppler ultrasonography. All the subjects were selected for the study by purposive sampling method. The findings derived from the data analysis are presented as tabular or figure format where necessary. Out of the total 54 patients, 35 (64.82%) were male and 19 (35.18%) were female. The mean age of the patients was (SD) ± 13.42 years their age ranged from 31 to 64 years. Diagnostic accuracy of Doppler twinkling artifact was found to be 95.83% with specificity, sensitivity, positive predictive value, ...........
Reflexion Sur La Mediation Pedagogique Dans L’enseignement Et L’apprentissage Des Langues
Authors: Otegwu OKOM Emmanuel
Published: November 2022

Cet article vise à explorer quelques éléments de la didactique des langues faisant partie de la médiation pédagogique pour but d’améliorer l’apprentissage et l’enseignement surtout la langue étrangère en contexte plurilingue. Si par exemple un exercice de résumé est un aspect de la pratique langagière et qu’il se constitue comme médiation selon le contexte du CECR (Cadre européen commun de référence pour les langues), quels sont ces critères ou les stratégies à adopter pour faciliter l’apprentissage dans une classe de langue étrangère ? Cet article tente donc d’exploiter le concept de stratégie en terme de la métacognition qui est une compétence consistant en l’habilité de se poser des questions pour se planifier, s'évaluer régulièrement avant, pendant et après une tâche et par conséquent se réajuster au besoin d’apprentissage de la langue. Les critères de la médiation pédagogique de l’autre côté portent sur l’acte de partage et la cogestion des tâches langagières ainsi que la création des liens entre connaissances acquises et des connaissances à acquérir pour faciliter l’enseignement et l’apprentissage des langues. Tous ces aspects méritent d’être maîtrisés par un enseignant- médiateur dans une classe de langue.
Reflective Process and Intercultural Effectiveness: A Case Study
Authors: Savicki Victor , Price Michele
Published: November 2022

Despite the importance of reflection as a crucial element in stimulating successful student experience in study abroad, attempts to define and measure this construct have been fraught with difficulty. This article describes one approach to defining and validating a measure of the reflective process. University students who participated in a semester-long reflection course wrote weekly reflective essays. Four, multi-scale factor analyzed cognitive complexity factors derived from the Linguistic Inquiry and Word Count (LIWC) content analysis software formed key study variables: Immediacy, Interaction, Making Sense, Making Distinctions. These four factors aligned well with key components of reflection. The cognitive complexity factors were related to pre and post student intercultural effectiveness using the Intercultural Effectiveness Scale following a criterion validity framework. The LIWC cognitive complexity factor profiles fit well with student intercultural effectiveness scores when evaluated against reflection theory and previous research. The LIWC offers a measurement alternative that is objective, easy to use, and scalable to larger samples and more frequent administration. Thus, measurement may be harnessed in the service of formative evaluation and evidenced-based program development.
Abstract in Spanish
A pesar de la importancia de la reflexión como elemento crucial para estimular la experiencia estudiantil exitosa en el extranjero, los intentos de definir y medir este constructo han estado plagados de dificultades. Este artículo describe un enfoque para definir y validar una medida del proceso reflexivo. Los estudiantes universitarios que participaron en un curso de reflexión de un semestre de duración escribieron ensayos reflexivos semanales. Cuatro factores de complejidad cognitiva analizados en múltiples escalas derivados del software de análisis de contenido Linguistic Inquiry and Word Count (LIWC) formaron variables clave del estudio: Inmediatez, Interacción, Dar Sentido, Hacer Distinciones. Estos cuatro factores se alinearon bien con los componentes clave de la reflexión. Los factores de complejidad cognitiva fueron relacionados con la efectividad intercultural del estudiante antes y después del curso utilizando la Escala de Efectividad Intercultural siguiendo un marco de validez de criterio. Los perfiles de factores de complejidad cognitiva de LIWC encajan bien con las puntuaciones de efectividad intercultural de los estudiantes cuando se evalúan frente a la teoría de la reflexión y la investigación previa. El LIWC ofrece una alternativa de medición que es objetiva, fácil de usar y escalable a muestras más grandes y una administración más frecuente. Por lo tanto, la medición puede aprovecharse al servicio de la evaluación formativa y el desarrollo de programas basados en evidencia.
“Those lessons learned went right out the window once I was atop the soil where it all happened”: Transformative Learning in a Study Abroad Course
Authors: Jarman Michelle , Burman Mary , Purtzer Mary Anne , Miller Katie
Published: November 2022

This project investigated the learning process and outcomes of a study abroad course in England and France that focused on dramatic social shifts in the world war eras. Well-established adult learning theories provided the course framework, and this study examines the characteristics and elements contributing to transformative learning. Eleven undergraduate students participated in this descriptive qualitative study. Three themes emerged from the research: students experienced a journey of intense emotion (Theme I) and meaning making (Theme II) sparking profound developmental changes (Theme III). Learning involved the whole body with students referring to visceral sensations stimulated by specific places visited during the course. Subsequent disorientation triggered the transformative learning process. Dialogue, journaling, and follow-up projects led to critical self-reflection whereby students questioned their perspectives and self-concepts. Post-travel focus groups revealed the impact of the course on validation and/or revision of student perspectives which led to informed decisions and actions. These findings contribute to a deeper understanding of the complexities inherent in transformative learning, especially through place-based and embodied learning practices. Implications include embracing holistic learning, fostering awareness of the learning environment including historical context, developing authentic relationships, and role-modeling critical thought and reflection.
It is Better if You Come with Me: An Exploratory Investigation of Study Abroad Program Effects on Internationalized Career Interest
Authors: Croom Randall , Jones Scott , Nicholson Carolyn
Published: November 2022

We conduct an exploratory study about study abroad programs in business schools. In a small sample, we find satisfaction with the study abroad experience is positively related to participants’ reported willingness to accept jobs that require international travel and jobs that require international work collaboration. Additionally, students who developed relationships during their study abroad were more likely to evaluate the experience positively, indicating that fostering relationships is an important factor for study abroad leaders to consider. We also employed homesickness as an exploratory variable, finding that expected homesickness is negatively related to expected satisfaction with study abroad experiences, which may explain some reluctance to study and work abroad.
Critically Examining the Role of Habitus for Minoritized Students in a Global Engineering Program
Authors: Deters Jessica , Holloman Teirra K. , Grote Dustin , Taylor Ashley R. , Knight David
Published: November 2022

In study abroad programs, overall student participation and the representation of minoritized students continue to rise, but barriers to participation for minoritized students persist, especially in engineering. As we strive to broaden participation in engineering study abroad programs, we must critically examine the experiences of minoritized students who engage in these programs so we can facilitate supportive educational environments. This study examines the experiences of minoritized students in a global engineering study abroad program, using the concept of habitus, a student’s collection of identities and embodied cultural capital. We find that students draw on various forms of habitus while studying abroad, connecting their new experiences abroad to their prior experiences. Based on these findings, we make recommendations for designing more equitable and inclusive study abroad programming elements.