bluuebunny/crossref_metadata_2025 huggingface dataset:
Determining Pure Premium of Motor Vehicle Insurance with Generalized Linear Models (GLM)
Authors: Rahmawati Tyrenia , Susanti Dwi , Riaman Riaman
Published: December 2023

Motor vehicle insurance guarantees protection, coverage, and compensation for the risks of accidents, damages, and loss of motor vehicles. It is crucial for companies to determine appropriate insurance premium rates as a preventive measure to avoid difficulties in meeting claims filed by policyholders. This research aims to determine the pure premium of motor vehicle insurance using the Generalized Linear Models (GLM) method, which utilizes the concept of a general linear relationship between independent variables and the dependent/response variable, as well as identifying motor vehicle characteristics that influence the determination of pure premiums. The data used in this study is from Swedish motor vehicle insurance. The research aims to determine the pure premium in the data by modeling claim frequency using the Poisson distribution and claim severity using the Gamma distribution, depending on the significantly influential characteristics. The Maximum Likelihood Estimation method is employed for parameter estimation. After conducting the research, the estimated parameters , , and the pure premium of motor vehicle insurance are found to be 35,572,223.27 kr, with the characteristics influencing the pure premium being the distance traveled by the vehicle, the insured's geographic zone, and the no-claim bonus.
Determination of Annual Net Single Premium Health Insurance for Epidemic Cases with Model Susceptible-Infected-Recovered
Authors: Fitriolita Astrid , Prabowo Agung , Mashuri Mashuri , Suryanto Suryanto , Yakubu Usman Abbas
Published: December 2023

The calculation of a single annual net premium for health insurance from the epidemic disease SIR model has two models, including a single annual net premium with an inpatient benefit model and a single annual net premium with a lump sum benefit model. This study used Bank Indonesia’s annual interest rate of 6,5% and the calculation used the equivalence principle. The calculation results from one of the original data obtained an annual net single premium with inpatient benefits is IDR 418,359 for a benefit IDR 1,000,000 and the single annual net premium with lump sum benefits is IDR 15,949 for a benefit of IDR 1,000,000.
BPJS Health Service Quality Audit Using Cobit 5.0 on Domain Deliver, Service and Support at Ciluluk Health Center
Authors: Supriatna Encep , Fitriani Sonya , Suhendar Bimbim Yosef
Published: December 2023

Ciluluk Community Health Center is a community health service center in Cikancung District, Bandung Regency. In its operations, it cooperates with the Social Security Administration Agency (BPJS). In 2021 there was a decrease in the number of BPJS participants by 14.2% which had an impact on the capitation of the Ciluluk Health Center which had decreased by 9.73%. This research was conducted to audit the quality of BPJS Health services at the Ciluluk Public Health Center, Cikancung District, Bandung Regency using the COBIT 5.0 domain Deliver, Service and support method. Work Operational Process is at level 1 with a value of 87%, Action Service Process, is at level 2 with a value of 90%, Problem Handling Process, is at level 5 with a value of 100%, Process of Providing Directions, is at level 5, with a value of 99 %, Information System Service Process, is at level 3, with a value of 79.33%, Controlling Process, is at level 3 with a value of 96.25%. Thus COBIT 5.0 domain Deliver, Service and support can help evaluate the quality of service at the Ciluluk Health Center. acronyms.
Determination of Life Microinsurance Premium Using the Commercial Rate Method
Authors: Widyani Azizah Rini , Riaman Riaman , Sukono Sukono
Published: December 2023

Microinsurance is insurance that is intended for people who have low incomes which is made with the aim that all levels of society can have insurance with affordable prices. Life insurance is a protection program for families in the event of unwanted things, such as death or permanent disability, to policy holders. This study aims to determine the life microinsurance premium. The data sample used is data on claim and benefit paid by life insurance company obtained from the official website of Otoritas Jasa Keuangan (OJK) Indonesia, which is assumed to have a log-normal distribution. The research method is to test the distribution of claims from the sample data using the Kolmogorov-Smirnov test. Then determine the value of the claim distribution parameter, and then calculating life microinsurance premium using the Commercial Rate method. The results obtained in the form of premium for life microinsurance that are payable by low-income people.
Analysis of Determining The Cost of Replanting for Smallholder Oil Palm Plantations Using Annuities Model with Python
Authors: Fasa Rayyan Al Muddatstsir , Napitupulu Herlina , Sukono Sukono
Published: December 2023

Palm oil replanting is a necessary activity to enhance the productivity of aging oil palm trees. However, the high costs associated with replanting often create a financial burden for farmers. To address this issue, the study proposes the implementation of a contribution or levy system for smallholder farmers while their oil palm plantations are still productive, which would alleviate the financial burden of replanting. The research methodology employed includes a literature review and primary data collection through a survey of smallholder farmers, with the data being processed to create a mathematical model and simulated using the Python programming language. The results of this study include the development of a mathematical model for the levy and distribution of replanting costs, along with a simulation of the proposed system. This model could help smallholder farmers prepare for replanting costs, enhance the sustainability of palm oil production, and ultimately increase productivity.
Mitigation of The Risk of Failed Harvest Pond Farming Fisheries Using The Calculating of The Premium Through The Approach to The Principle of Expectation Value
Authors: Septiana Fadia Irsya , Susanti Dwi , Sukono Sukono
Published: December 2023

Pond cultivation is a promising business to be engaged in at this time, the demand for fish in the market is high, it opens opportunities for entrepreneurship in the field of fish cultivation. It is undeniable that several factors will cause crop failure in fish farming, both from weather factors and in the livestock process. If such an unexpected thing happened, the cultivators would be slightly affected. Therefore, there is a need for special insurance to protect farmers from financial losses due to possible risks, namely Fishery Microinsurance. This study aims to determine a reasonable amount of insurance premiums for small-scale shrimp pond aquaculture cultivators using the expectancy value principle calculation method. The data on the number of events uses the Poisson distribution, while the loss data uses the Exponential distribution in Pandeglang Regency. Next use the Maximum Likelihood Estimation method to calculate the parameter estimate. After that, the results of the parameter estimation are used to search for a collective risk model. Thus, the result of the premium calculation in this study was Rp 25.893.046
SPECIFICS IN THE FUNCTIONING OF A DIGITAL ENTERPRISE
Authors: Shishmanov Krasimir , M. Marinova Kremena
Published: December 2023

Krasimir Shishmanov

E-mail: k.shishmanov@uni-svishtov.bg

PhD, Professor, D. A. Tsenov Academy of Economics.

Svishtov, Bulgaria

https://orcid.org/0000-0001-9874-2149

 

Kremena M. Marinova

E-mail: k.marinova@uni-svishtov.bg

PhD, Head assistant professor, D. A. Tsenov Academy of Economics

Svishtov, Bulgaria

https://orcid.org/0000-0001-8035-7891

 

Abstract: The Digital Enterprise is an organization that uses information technology (IT) to gain a competitive advantage in all aspects of its operations, including production, business processes, marketing, and customer interaction. Many characteristics divide building and operating a digital firm from marketing. Computers incorporated in all devices monitor and control physical processes, influencing production and control systems via a feedback loop. The idea in digital enterprises is not only to create automated systems where computers are integrated or embedded in certain physical devices or systems, but to combine and harmonize more production models with computer ones. The aim of the study is to reveal and analyze characteristics of digital enterprise and to bring out those of them that are specific to it, distinguish it from the traditional enterprise and determine its functioning. To achieve that goal, we determined stages in the development of the infrastructure of the digital enterprise and a key requirement to a universal monitoring system which supports it. Based on our research we can conclude that the main goal of digital enterprise is to mix and harmonize traditional production methods with computerized ones, involving human participation in it. the main problem we distinguished is the complexity of providing the most trustworthy and relevant data, which came from many and heterogeneous sources.
INNOVATION IN PROJECT MANAGEMENT: LESSONS LEARNED FROM SUCCESSFUL BUSINESS DEVELOPMENT INITIATIVES IN VARIOUS INDUSTRIES
Authors: Sayed Ruslan
Published: December 2023

Ruslan Sayed

E-mail: ruslan.Sayed@gmail.com

Sc in Management GfK Company Riyadh

Saudi Arabia

https://orcid.org/0009-0007-3854-394X

 

Abstract: In the ever-evolving landscape of project management, the imperative to innovate stands as a cornerstone for organizations seeking sustained success and competitive advantage. This research presents a comprehensive exploration into the intricacies of innovation within project management frameworks, focusing on deriving lessons from successful business development initiatives spanning diverse industries and regions. By unraveling the multifaceted dynamics that underpin these successes, the study transcends traditional project management paradigms.

The research objectives encompass a nuanced analysis of sector-specific innovation drivers, the impact of cross-functional collaboration, the efficacy of risk management strategies, quantification of financial outcomes and temporal efficiency, and a deep understanding of stakeholder satisfaction. Through a meticulous examination of initiatives in technology, healthcare, finance, and manufacturing across North America, Europe, Asia-Pacific, and South America, the study provides actionable insights for organizations navigating the unique challenges of their respective industries.

Practically, this research offers organizations a roadmap for tailoring project management strategies to industry-specific demands. It emphasizes cross-functional collaboration as a transformative catalyst for innovation and advocates for adaptive risk management strategies in dynamic project environments. Quantifiable benchmarks for financial success and temporal efficiency, coupled with an exploration of qualitative dimensions in stakeholder satisfaction, provide a holistic framework for project evaluation and optimization.

Theoretical contributions include challenging existing frameworks with sector-specific analyses, enriching the understanding of collaboration dynamics, advocating for adaptive risk management, and contributing to the discourse on the symbiotic relationship between financial success and project timelines. Future research possibilities include longitudinal studies, in-depth examinations of collaborative tools, and investigations into industry-specific innovation ecosystems. This research not only illuminates the current state of project management excellence but also guides future strategies and contributes substantively to the ongoing discourse on organizational innovation
TEL ÖRGÜ KATMANLARININ FAZ DEĞİŞTİREN MALZEME ÜZERİNDEKİ ISIL PERFORMANSI ETKİSİNİN DENEYSEL İNCELENMESİ
Authors: GÖKASLAN Mustafa Yasin
Published: December 2023

Enerjiyi depolama, giderek önem kazanmakta olup mevcut enerjinin optimal kullanımında önemli rol oynar. Enerjinin daha verimli kullanımları arasında ısıl enerji depolama da yer almaktadır. Isıl enerji depolamaya etkileyen faktörler bulunmaktadır. Bu faktörlerden bir tanesi gözenekli ortamlar olup, yapılarında bulundurdukları gözeneklilik sayesinde faz değiştiren malzemenin ısıl performanslarını etki etmektedir. Bu çalışmada, farklı katmanlarda bulunan tel örgülerin ısı depolama performansı ve faz değiştiren malzemenin erime hızına etkisi deneysel olarak incelenmiştir. Deney odasında tel örgüsüz ve farklı sayıda tel örgüler olması durumunda farklı deney kombinasyonları oluşturulmuştur. Bu oluşturulan deney kombinasyonlarının her biri en az üç farklı sabit ısı akısı sınır şartında incelenmiştir. Zamana bağlı yapılan deneylerde faz değiştiren malzemenin erime süreleri analiz edilmiş ve buna karşılık gelen ısıtıcı yüzey sıcaklıkları incelenmiştir. Deney odasında tel örgü olmaması durumu ile kıyaslandığında 8 katmanlı tel örgülü durumunda faz değiştiren malzemenin erime süresi termokuplların konumuna bağlı olarak %2 ile %24 arasında iyileşme söz konusu iken 4 katmanlı telde bu durum %16’a kadardır. Gözenekli ortamın yapısı ve ısı iletim katsayısı faz değiştiren malzemenin ısıl performansı, sıcaklık dağılımını ve erime süresini etkilemektedir.
DEZENFORMASYON’UN DÖNÜŞÜMÜ: SAHTE İÇERİKLER
Authors: BERK Mustafa Evren , HASDEMİR Ahmet
Published: December 2023

Medeniyetlerin tarihsel gelişim süreci içinde iletişim kurma isteği, insanoğlunun vazgeçilemez bir gereksinimi olarak karşımıza çıkmıştır. İnsan var oluşundan beri iletişim kurma, haber alma gereksinimi duymaktadır. İletişim insanların hayatlarını şekillendirmeye başlamış, geleneksel toplum yapısından modern toplum yapısına geçişte etkisini sürdürmüştür. Özellikle matbaanın icadı ile birlikte yazılı metinlerin sayısının artması, bilginin daha çok insana ulaşmasına katkı sağlamıştır. Haber iletme, etki etme, toplumları veya bireyleri yönlendirme gibi kavramlar yeni bir meslek alanı olarak gazeteciliğin gelişimine de etki etmiştir. Günden güne gelişen gazetecilik sektörü, günümüzde yeni medya ve yeni teknolojiler ile en temel, en etkin enformasyon kaynağı haline gelmiştir. Sosyal uygulamalarının ve yeni medya teknolojilerinin hızlı gelişimi geleneksel haberciliğe yeni bir kimlik kazandırmaktadır. Bilgiye ulaşma, haber alma günümüzde çok hızlı bir yapıya dönüşmektedir. Geliştirilen bu yapıya göre günümüz teknolojisinde sosyal mecralar vasıtasıyla bilgiye ulaşma sınırsız bir hal almaktadır. Sınırsız bilgi kaynağı haline gelen internet ve sosyal mecralar da bilginin doğruluğu, güvenilirliği konusunda tartışmalara sebep olmaktadır. Çalışmada kitleleri, bireyleri geçmişten bugüne kadar etkilemede sık sık başvurulan bir yöntem olan dezenformasyon hakkında bilgi verilmiş olup, son dönemde oluşturulan deepfake videoları üzerinden yorumlara yer verilmiştir.
Diagnosis and Treatment of Bell’s Palsy
Authors: Choi Kyomin
Published: December 2023

Bell's palsy is one of the most common outpatient problems in neurologic clinics. The diagnosis of Bell's palsy is typically made through clinical evaluation. Characteristic findings include the acute onset of unilateral lower motor neuron facial paralysis, reaching its peak within 72 hours. However, there are numerous diagnostic pitfalls related to the differential diagnosis, including neoplasms, autoimmune disorders, trauma, and infections. For an accurate diagnosis, recognizing the anatomical background and identifying atypical clinical features of Bell's palsy is crucial. Oral steroids are considered the optimal treatment, and antiviral agents may play a beneficial role. Even without treatment, the prognosis for Bell's palsy is generally favorable, but long-standing sequelae are also possible and should be considered for functional, aesthetic, and psychological aspects.
MEDIASI RETURN ON ASSET PADA KEPUTUSAN PENDANAAN, KEPUTUSAN INVESTASI, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021
Authors: Setya Murni Miftahul Jannah Nur , Listiorini Listiorini , Satya Muhammad Karya
Published: December 2023

This study aims to determine the mediation of return on assets on funding decisions, investment decisions, and dividend policies in manufacturing companies on the Indonesia Stock Exchange. The type of approach in this research is associative quantitative with data collection using documentation studies and secondary data in the form of annual reports published by the company on the IDX's official website, www.idx.co.id. The research population is all manufacturing companies on the Indonesia Stock Exchange. The sampling technique using purposive sampling obtained a sample of 27 companies with the year of observation starting from 2017-2021 (5 years) so that 135 samples were obtained. The data analysis technique used in this study used path analysis with the SPSS v.26Â Â Â  Â program.The results of this study indicate that funding decision (DER), investment decision (TAG), dividend policy (DPR) and return on assets affect firm value (PBV). Funding decisions (DER), investment decisions (TAG) and dividend policy (DPR) affect return on assets. Return on assets mediates the effect of funding decisions (DER), investment decisions (TAG) and dividend policy (DPR) on firm value (PBV).
ANALISIS PENGARUH KONSUMSI DAN DISTRIBUSI TERHADAP PRODUKSI KOPI ARABIKA DI DESA SINAMAN II KECAMATAN PAMATANG SIDAMANIK KABUPATEN SIMALUNGUN
Authors: Lubis Rizal Paruhuman , Manik Rika Novita Sari
Published: December 2023

Arabica coffee is considered superior to Robusta due to its taste and quantity and is also low in caffeine. The variables of this study include Arabica coffee production with variable Y, consumers and distribution as variable X in Sinaman II Village, Pamatang Sidamanik district, Simalungun Regency using multiple linear regression methods. The data obtained from distributing the questionnaires were processed using SPSS software Version 24.0 For Windows. The purpose of this study was to analyze and find out which factors (consumption and distribution) significantly influence Arabica coffee production in Sinaman II Village. The results of the study Consumption and distribution have a positive and significant influence on arabica coffee production in Sinaman II Village, Pamatang Sidamanik District, Simalungun Regency. The coefficient of determination shows the adjusted R Square number of 0.725 which can be called the coefficient of determination which in this case means that 72.5% of Arabica coffee production in Sinaman II Village can be obtained and explained by Consumption and Distribution. While the remaining 100% - 72.5% = 27.5% is influenced by other variables that are not included in the model or not examined.
BAGI HASIL AKAD MUDHARABAH DENGAN METODE REVENUE SHARING DAN PROFIT SHARING PADA PT. BPRS GEBU PRIMA MEDAN
Authors: Putri Rizqy Fadhlina , Putri Rini Fadhillah , Fadhillah Nur
Published: December 2023

Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi metode Revenue Sharing. adapun subjek dalam penelitian ini adalah PT. BPRS Gebu Prima Medan, dan objek penelitian ini adalah laporan setoran mudharabah. hasil penelitian ini yaitu Bagi Hasil Mudharabah  adalah pendanaan dimana bank menanggung seluruh biaya modal kerja nasabah. Sesuai rasio yang disepakati bersama, pendapatan yang dihasilkan didistribusikan. Mekanisme pengembalian modal sistem ini dapat menyederhanakan banyak hal bagi klien. Tidak ada bagian dari sistem mudharabah ini yang berdasarkan pada pemakaian.
PENGARUH MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. STRATINDO JAYA PACKAGING PEKANBARU
Authors: Lauren Christine , Suryalena Suryalena
Published: December 2023

This study aims to determine the effect of work motivation and work discipline on employee job satisfaction at PT. Stratindo Jaya Packaging Pekanbaru. work motivation (X1) and work discipline (X2). While employee job satisfaction (Y). In this study the method used was quantitative descriptive analysis with the SPSS program. The population in this study was 58 people, with the sample technique used was non-probability with the type of accidental technique. From the results of the tests carried out, it shows that work motivation has a positive and significant effect.
PENGGUNAAN METODE AHP PADA PEMILIHAN MAHASISWA BERPRESTASI DI UNIVERSITAS DHARMAWANGSA PRODI TEKNOLOGI INFORMASI
Authors: Akbar Fauzi , Rahmah Sabrina Aulia , Yasir Amru
Published: December 2023

Identifikasi siswa berprestasi meliputi siswa yang telah mencapai prestasi tinggi baik dalam bidang kurikuler maupun ekstrakurikuler. Selain mempelajari pengetahuan khusus, siswa berbakat dapat lebih mengembangkan soft skill mereka dengan program studi pilihan mereka.Mengidentifikasi siswa berbakat juga memerlukan sistem pendukung keputusan (SPK) untuk membantu pengambil keputusan memecahkan masalah. Saat mengidentifikasi siswa terbaik, gunakan teknik Analytic Hierarchy Process (AHP) untuk membantu pengambil keputusan menghadapi situasi kompleks dengan mempertimbangkan kriteria dan alternatif yang berbedaKata kunci: mahasiswa berprestasi,SPK,AHP
PERANCANGAN SISTEM INFORMASI PENJUALAN DI TOKO FURNITURE WIJAYA BERBASIS WEB
Authors: Zaman Syakban , Prayoga J. , Wahyuni Sri
Published: December 2023

Tujuan dilakukannya penelitian ini pada di  Toko Furniture Wijaya adalah untuk membuat program Point of Sale berbasis web dan untuk membangun sistem agar dapat mempermudah dalam pengelolaan laporan data dan penjualan yang tercatat pada database MySQL.  Metode yang digunakan dalam pengembangan sistem ini adalah waterfall. Model air terjun (waterfall) kadang dinamakan siklus hidup klasik (classic life cyle), dimana hal ini menyiratakan pendekatan yang sistematis dan berurutan (sekuensial). Adapun teknik pengumpulan data a) Studi Literatur dan b) Studi Lapangan. Activity diagram adalah teknik untuk mendeskripsikan logika prosedural, proses bisnis dan aliran kerja dalam banyak kasus. Sequence diagram digunakan untuk menggambarkan perilaku aktor pada sebuah sistem secara detail menurut waktu. Class diagram memberikan gambaran hubungan antara tabel-tabel yang ada dalam database. Hasil karya ini yaitu a) perancangan Sistem Informasi Penjualan Di Toko Furniture Wijaya Berbasis Web memudahkan admin dan kasir dalam melihat grafik penjualan perbulan dan pertahun berdasarkan kategori.  b) Sistem informasi Penjualan Di Toko Furniture Wijaya Berbasis Web memudahkan admin dalam mencetak laporan penjulan berdasarkan rentar bulan dan tahun yang diinginkan.Kata kunci : Perancangan Sistem Informasi, Furniture Wijaya, Web
Cover Jurnal
Authors: Jurnal Cover
Published: December 2023

Cover Jurnal
Analisis Akuntabilitas Laporan Keuangan Pada SMP Swasta Nasrani Belawan
Authors: Marviana Ratna Dina , Lumban Tobing Fany Farida
Published: December 2023

Non-profit organization (school) financial reports prepared based on PSAK No. 45 provides information about the resources provided by the resource provider and can also be used as a consideration for decision making. If a non-profit organization does not present financial reports that comply with standards, it will reduce the trust of resource providers in providing resources to a non-profit organization. The purpose of this research is to find out whether the financial reports presented by the Belawan Christian Private Middle School show accountability and transparency as well as planning and administration in accordance with PSAK No. 45. The type of data used in this research is qualitative data which describes a brief history, organizational structure, vision and mission. This research uses secondary and primary data sources, namely data obtained from the field and other sources. The data collection methods used in this research are documentation and interviews. The data analysis technique used in this research is a descriptive method, which is done by interpreting the data obtained so as to provide an overview of the problems faced. The results of this research indicate that the financial reports at the Belawan Christian Private Middle School cannot reflect accountability and transparency in accordance with PSAK No. 45, In presenting financial reports, the Belawan Christian Private Middle School presents monthly financial reports and there are no annual financial reports, resulting in inadequate information. Based on PSAK No. 45 regulations, non-profit entity financial reports should be presented annually, financial reports in accordance with PSAK No. 45. 45, namely Financial Position Report, Activity Report, Cash Flow Report, and Notes to Financial Reports.Keyword: Akuntability, Financial Report, Junior High School, Christian,  Belawan
Analisis Strategi Penjualan Dalam Meningkatkan Penjualan Barang Dimasa Pendemi Covid-19 Pada PT. Andalan Bintang Sampali
Authors: Silitonga Rongga , Wahyuni Dewi
Published: December 2023

To create a sales strategy for PT. Andalan Bintang Sampali must know the appropriate market share during Covid-19, and be accompanied by customer needs. If PT. Andalan Bintang Sampali implements a strategy to sell goods that is not in line with market share, so what has been done could be in vain. And things like that must be avoided, because the strategy for selling goods is useful for increasing sales volume. The problem in this research is to analyze the strategy for selling goods in increasing sales during the Covid-19 pandemic at PT. Mainstay Bintang Sampali. The type of research used is descriptive research, namely research carried out by collecting, compiling, analyzing and designing strategies for selling goods to increase sales during the Covid-19 pandemic at PT. Mainstay Bintang Sampali. The results of the research concluded that the strategy for selling goods is through components products implemented very well by PT. Bintang Sampali's mainstay in increasing sales volume during the Covid-19 pandemic is by selling goods that are complete needs of the community in building houses. The strategy of selling goods through price components is implemented very well by PT. Bintang Sampali's mainstay in increasing sales volume during the Covid-19 pandemic is by providing the best prices that can be reached by all groups, and always providing attractive promotions every day. The strategy of selling goods through distribution channels is implemented very well by PT. Bintang Sampali's mainstay in increasing sales volume during the Covid-19 pandemic is by choosing a place or location based on the strategic location so that it is easily accessible to consumers, and based on the stock capacity of goods. Highways with easy access, spacious parking lots and spacious goods warehouses making it easier for company operations to distribute goods ordered by consumers.Keyword: Strategy, Sales, Covid -19
ANALISIS PENGENDALIAN PIUTANG TERHADAP RISIKO PIUTANG TAK TERTAGIH PADA PT EXPRAVET NASUBA MEDAN
Authors: Adinda Reza , Junaidi Listya Devi
Published: December 2023

This research aims to find out and analyze how receivables control is implemented on the risk of bad debts at PT Expravet Nasuba Medan. The research method uses a qualitative approach with descriptive research methods. The data used is primary data, namely data obtained directly from the leadership and employees related to the problems studied at PT. Expravet Nasuba Medan. The data analysis technique used is descriptive analysis technique. The results of this research conclude that the control of receivables on the risk of bad debts at PT Expravet Nasuba Medan has not been carried out effectively, this can be seen from the data on bad debts based on the age of the receivables which shows that each year the bad debts experience a fairly high increase.Keyword: Receivables Control; Receivables Risk.
ANALISIS ANGGARAN SEBAGAI ALAT PENGENDALIAN BIAYA OPERASIONAL
Authors: Nasution Nurul Aini Rahmi , Amalia Mekar Meilisa
Published: December 2023

The study aims to analyze the budget as a means of controlling operating costs at PT Pelita Guna Lestari. The research uses secondary data which is quantitative and qualitative in nature. Data collection using interviews and documentation studies. The data analysis method used is descriptive. The results of the study found that the company has not carried out all cost controls properly, it can be observed from the existence of costs that experience unfavorable variance due to lack of supervision from management.Keyword: Budgeting, Analysis of variance, Operational cost control
Altman Z-Skor Risk Raporunun Şirket Birleşmelerinde Neutrosophic Sayı Kümeleriyle Analizi Üzerine Çoklu Birleşme Uygulaması
Authors: Çetin Maşuk , Tenekeci Emin
Published: December 2023

Edward Altman tarafından 1968 yılında tasarlanan Altman Z-Skor modeli, finansal risk analizi alanında oldukça yaygın bir şekilde kullanılan bir değerlendirme modelidir. Bu model, özellikle şirketlerin iflas riskini tahmin etmek ve finansal sağlamlıklarını değerlendirmek amacıyla finansal analistler ve yatırımcılar tarafından sıklıkla kullanılmaktadır. Altman Z-Skor modeli, belirli finansal göstergeleri dikkate alarak bir skor hesaplar ve bu skor, bir şirketin iflas riskini belirlemek için kullanılır.Bu manada alana büyük bir katkı yapacak nitelikte bir çalışma yapılarak Altman Z-Skoru nötrosofik sayılara uyarlanmıştır.
Bu çalışmada finansal risk analizinde kullanılan en yaygın modellerden olan Altman Z-skor modeli yapılan çalışma esas alınarak çoklu firmaların risk analizi bilgisayar programı yardımıyla yapılarak çalışmanın genelleştirilmesi adına kodlama yapılmıştır. Bu çalışmanın kaynak kodları paylaşılarak 3. kullanıcılar tarafından muhasebe bilgi sistmelerine entegre edilmesi amaçlanmaktadır.
Finite Element Analysis of a Novel Tensegrity-Based Vibratory Platform
Authors: Wen-Hsiang Hsieh  , Chen-Ji Pan  , Yen-Chun Hsieh
Published: December 2023

The study aims to conduct the finite element analysis (FEA) of a novel tensegrity-based vibratory platform by using IronCAD software. and analyze its deformation under external forces to verify if the platform can generate the required advancing motion. Firstly, the structure and operating principles of the proposed platform are introduced. Subsequently, individual parts are created using IronCAD software and assembled to form a solid model of the entire platform. Finally, employing Multiphysics for IronCAD, FEA is conducted to analyze the platform’s displacement under different external forces, as well as to examine its natural frequencies and mode shapes. The simulation results indicate that the proposed platform effectively moves a part in a specified direction. Additionally, the maximum stress remains below the yield strength. Moreover, the mode shapes corresponding to the initial 3 natural frequencies contribute to the advancing motion.
Presentación de dossier: Visualidades (per)formativas transfeministas
Authors: Barone Zallocco Ornela
Published: December 2023

Presentación de dossier: Visualidades (per)formativas transfeministas
Uloga kontrolinga u komunalnim poduzećima
Authors: Kereta Josip , Blažević Kruno
Published: December 2023

„Kontroling” je relativno nova poslovna funkcija kojoj je osnovni zadatak osigurati pravovremene i pouzdane informacije koje će u obliku poslovnih pokazatelja pružiti stručnu podršku menadžmentu prilikom donošenja različitih poslovnih odluka. Kontroling prati proces određivanja ciljeva i donošenja strategija te njihovo ispunjavanje. Uvođenje kontrolinga u poduzeće nije jednostavan zadatak, no koristi su višestruke. Kontroling donosi transparentnost strategije, rezultata i procesa u poslovanju, a najvažnije je od svega da pridonosi većoj učinkovitosti poduzeća. Ova poslovna funkcija treba štititi opće interese poduzeća, ali ujedno i inicirati promjene predlažući nove ideje. Komunalna poduzeća zadužena su za pružanje različitih komunalnih javnih usluga građanima. Njihova djelatnost zakonski je propisana, pripadaju u neprofitni sektor i primarni im je cilj zadovoljstvo korisnika usluga. U ovom radu opisat će se teorijske značajke kontrolinga i komunalnih poduzeća te uloga kontrolinga u navedenim poduzećima.
Upravljanje nastavnim procesom u obrazovanju odraslih
Authors: Zoretić Gordana , Ilić Mladen
Published: December 2023

U današnjem je svijetu cjeloživotno učenje nužnost iako nisu svi skloni prilagodbi. Stoga je važno razumjeti specifičnosti obrazovanja odraslih. U radu je obrađeno pet područja važnih za upravljanje nastavnim procesom u obrazovanju odraslih. Ukazuje se na što je potrebno obratiti pozornost te na najbitnije osobine učenja odraslih. Nastavnici imaju izuzetno važnu ulogu u obrazovanju odraslih jer svojim različitim pristupima poučavanju te razvijenim andragoškim kompetencijama odraslima mogu olakšati uključivanje u obrazovni proces. Nastavnik bi trebao biti stručnjak u svom području, savjetnik koji ponekad daje savjete temeljene na vlastitom životnom i radnom iskustvu, inteligenciji, obrazovanju ili stručnim kvalifikacijama, moderator jer upravlja diskusijom u grupi, motivator jer motivira, hrabri, podupire i inspirira, organizator jer organizira sve aktivnosti vezane za nastavni proces i pedagog jer sudjeluje u procesu odgoja i obrazovanja.
Značaj upravljanja prodajnim prostorom za unapređenje prodaje
Authors: Pantović Valentina , Zovak Igor
Published: December 2023

Suvremeno trgovinsko poslovanje karakteriziraju slični uvjeti poslovanja u smislu ponude i cijene robe među konkurentskim maloprodajnim lancima. S obzirom na to da kupci postaju sve zahtjevniji, kvaliteta usluge postaje presudni kriterij prilikom izbora prodavaonice. Unapređenje prodaje u okviru promocijskih aktivnosti poduzeća uključuje i prodajno mjesto uz pomoć informiranja, odnosno usmjeravanja potrošačeve pažnje na određene proizvode tijekom kupovine, dinamičnijeg ulistavanja novih proizvoda te formiranje pozicija na policama na prodajnom mjestu da bi se stekla tržišna prednost te naklonost potencijalnih kupaca. Cilj je ovog rada istražiti značaj poslovnog prostora za unapređenje prodaje. Osim teorijskog dijela rada putem analize slučaja predstavlja se dobra praksa druge najveće tvrtke u drogerijskom segmentu u Hrvatskoj.
Collection of icon graphic prototypes in collection of Ekaterinburg Museum of Fine Arts
Authors: Хионина А.Ю.
Published: December 2023

В статье дается обзор коллекции иконных образцов в собрании Екатеринбургского музея изобразительных искусств, происходящей из мастерской иконописца Трефилия Васильевича Филатова. Автор рассматривает иконографический репертуар образцов, уделяя внимание сюжетам, распространенным в старообрядческой иконописи. Среди опубликованных памятников уральской старообрядческой иконописи были обнаружены аналоги композициям некоторых иконных образцов. Определены стилистические особенности ряда иконных образцов, имеющих характерные черты художественного стиля невьянской иконописи. Также в статье приводится краткий обзор изученных филиграней на бумаге.

The article provides an overview of the collection of icon graphic prototypes in the collection of the Ekaterinburg Museum of Fine Arts. The collection of icon graphic prototypes has its origins in the studio of icon painter Trephily Filatov. The author examines the iconographic repertoire of icon graphic prototypes, paying attention to scenes that had been wide spread at Old Believers’ icon painting. Discovered similar compositions in published pieces of Ural Old Believers’ icon painting with the compositions on icon graphic prototypes are examined. Further, the author discusses the stylistic features of a row of icon graphic prototypes having specific traits of artistic style of Nevyansk icon painting. In the article a brief review of studied filigree paper is included.
Wu Guanzhong: the path of becoming a master
Authors: Лю Т.
Published: December 2023

Статья посвящена личности и творчеству У Гуаньчжуна, выдающегося китайского художника XXстолетия, во многом определившего пути развития современной живописи Китая. В центре внимания — первый, ранний этап творческой биографии (1919–1949) мастера, который до настоящего времени еще не входил в область научных интересов российских исследователей и носит обзорный характер в публикациях зарубежных искусствоведов. На основе переводов, изучения и систематизации разрозненной информации в статье реконструированы годы становления У Гуаньчжуна в профессии, проанализированы и осмыслены вехи обучения художника, его эстетико-мировоззренческие установки. Введение в научный оборот данных иноязычных работ (не переведенных на русский язык), в том числе материалов интервью и автобиографии китайского живописца, вписанных в историко-культурологический контекст эпохи, существенно расширяют представления о раннем периоде творчества У Гуаньчжуна, роли художника в развитии китайской живописи, помогают глубже осмыслить природу личности и художественную стратегию мастера, воплощенную им в работах начиная с 1970-х годов.

This article is devoted to the personality and work of Wu Guanzhong, an outstanding Chinese artist of the 20th century, who determined the development of modern national painting. The focus of the work is the first stage of the creative biography of the master (1919–1949), which until now has not entered the sphere of scientific interests of Russian and foreign researchers. Based on the translations, study and systematisation of disparate sources, the article reconstructed the formation years of Wu Guanzhong in the profession, the milestones of the artist's training, which determined his creative credo for the rest of his life. The introduction into scientific use of these foreign-language sources (not translated into Russian), including the materials of the artist's autobiography inscribed in the historical and cultural context of the era, significantly expand the idea of Wu Guanzhong's creative path, help to comprehend his artistic strategy, multidimensional embodied in the work of the second half of the 1970s.
Optimasi Penjadwalan Light Rail Transit dan Teman Bus Koridor Terminal Plaju- Terminal Jakabaring
Authors: Okpatiasari Puspania , Buchari Erika , Agustien Melawaty
Published: December 2023

Light Rail Transit (LRT) yang telah beroperasi sejak tahun 2018 di Kota Palembang memiliki Teman Bus sebagai feeder. Kondisi pelayanan yang telah berlangsung selama ini menunjukkan bahwa LRT sudah memiliki jadwal pasti di setiap stasiunnya, berbeda dengan Teman Bus yang belum memiliki jadwal pasti di setiap pemberhentiannya. Kondisi ini menjadi salah satu faktor kurangnya pelayanan yang memadai dari penyedia transportasi kepada pelaku transportasi. Maka dari itu, dalam mewujudkan transportasi umum yang nyaman dan terintegrasi diperlukan optimasi penjadwalan LRT dan Teman Bus. Penelitian akan mensimulasikan penjadwalan Teman Bus dengan metode sebaran data headway dan waktu tempuh yang terjadi di lapangan dengan studi kasus di tahun 2021. Penjadwalan akan di sinkronisasikan dengan jadwal LRT menggunakan metode program linear dengan mempertimbangkan karakteristik penumpang di Kota Palembang sehingga menghasilkan waktu tunggu yang minimum. Hasil menunjukkan waktu tunggu minum penumpang transit dari Stasiun LRT menuju Halte Teman Bus sebesar 27 detik dan waktu minimum penumpang transit dari Halte Teman Bus menuju Stasiun LRT sebesar 60 detik.
Preferensi dan Kepuasan Konsumen terhadap Atribut Produk Minuman Kopi di Coffeeshop Starbucks Kabupaten Jember
Authors: Taqwim Muhammad Thufeil Ahsani , Zainuddin Ahmad , Supriono Agus , Ibanah Indah
Published: December 2023

Starbuks yang tersebar di seluruh Indonesia memberikan pilihan dan pelayanan yang berbeda, sehingga penting untuk meneliti terkait preferensi dan kepuasan konsumen Starbucks. Penelitian ini bertujuan menganalisis preferensi dan kepuasan konsumen terhadap produk minuman kopi Starbucks di Kabupaten Jember. Preferensi konsumen dianalisis dengan menggunakan metode multiatribut Fish bein dan tingkat kepuasan konsumen dianalisis dengan Customer Satisfaction Index (CSI). Sampel yang digunakan sebanyak 70 responden. Konsumen minuman kopi di Starbucks Kabupaten Jember memiliki preferensi yang berbeda terhadap atributrasa, harga, ukuran, higienitas, variasi menu, lokasi, pelayanan, kenyamanan tempat, kebersihan tempat dan fasilitas. Atribut yang mendapat nilai tertinggi yaitu higienitas dengan tingkat kepentingan sangat penting dan tingkat kenyataan sangat baik, untuk yang terendah yaitu harga dengan tingkat kepentingan cukup penting dan tingkat kenyataan cukup baik. Hasil analisis CSI menunjukkankonsumen minuman kopi Starbucks merasa sangat puas terhadap atribut yang dinilai. Hasil tersebut berguna untuk meningkatkan pelayanan dan pengalaman Starbucks kepada konsumen sehingga Starbucks bisa memahami preferensi konsumen dan mendapat kepuasan pelanggan.
Pengetahuan, Pemahaman, Kesadaran Pelaku UMKM dalam Penerapan PP Nomor 23 Tahun 2018 di Surabaya Selatan
Authors: Suri Iris Annisyah , Rosyafah Siti , Syafi’i Syafi’i
Published: December 2023

Usaha Mikro Kecil Menengah (UMKM) ialah usaha yang dilaksanakan oleh badan usaha maupun perorangan dengan tujuan untuk meningkatkan fasilitas dan pendapatan daerah dan juga untuk mengetahui seberapa paham dan sadar para pelaku UMKM terhadap kewajiban pajak yang berlaku di dalam PP No. 23 Tahun 2018 dengan nilai pajak yang harus dibayarkan yaitu sebesar 0,5%. Penelitian kualitatif digunakan dalam metode penelitian ini. Berdasarkan penelitian yang telah dilaksanakan didapatkan bahwa pengetahuan, pemahaman serta kesadaran wajib pajak wilayah Surabaya Selatan terhadap PP No. 23 Tahun 2018 berada di rata-rata 90%, sehingga yang artinya para pelaku wajib pajak di wilayah Surabaya Selatan telah melakukan kewajibannya terhadap negara.
Pemahaman Pelaku Nikah Muda Terhadap Konsep Keluarga Sakinah (Analisis Persepsi Kaum Muda)
Authors: Armi Mhd. Ilham , Azwar Zainal , Triasa Arif Rahmat , Ulfa Mawaddatul
Published: December 2023

Young marriages have been massively practiced by young people in Indonesia. The rise of young marriage is a phenomenon in contemporary marital issues in Indonesia. The interest of young people to get married is a discussion that involves many new instruments to build a sakinah family in the household. This research will discuss young marriages conducted by men and women in the age range of 19-24 years when they get married. The data collection method uses a research questionnaire of 36 respondents (18 men and 18 women) collected randomly (random sampling). To test the respondents’ understanding in this study, the questionnaires were analyzed using a Guttman scale approach to interpret the extent of respondents’ understanding of the concept of a sakinah family. This study argues that the impetus for young marriage is due to the respondents’ religion and social arena. It can be explained that the consideration to marry at a young age is determined by these 2 instruments and is in line with the regulations set by the state. The 36 respondents were also measured for their level of understanding of the concept of a sakinah family. As a result, most of the 36 respondents in young marriages have fulfilled the personal competence, managerial competence, and competence to overcome discrimination as described in the concept of a sakinah family.
Artificial Intelligence Berbasis Chatbot: Sarana Baru Panduan Hukum Keluarga Digital
Authors: Falah Bahrul , Nerisma Eka Putri
Published: December 2023

Chat GPT and Perplexity are two platforms of the many types of chat-based Artificial Intelligence (AI). Both platforms can pamper their users by presenting brief and clear information based on the questions given. The use of chat-based AI as a substitute for human legal assistance is a topic of conversation today. However, the validity of AI is often questioned. By looking at these problems, there needs to be a trial that can see the validity of Chat Gpt answers and any confusion regarding legal issues. The author is interested in measuring the level of validity of answers from the Chat GPT and Perplexity platforms in addressing family law problems. The author takes household problems caused by domestic violence. Then cases of domestic violence that occur will result in a lawsuit for divorce. Based on the questions asked, both platforms are very credible in providing basic information regarding divorce lawsuits, such as absolute competence and relatively appropriate courts to use to file lawsuits. However, both of them are not good at presenting detailed information regarding divorce lawsuits. This is natural, because both platforms are not specifically designed as family legal assistance chatbots. Therefore, a special platform is needed that is aimed at realizing these needs, by utilizing information delivery patterns from both platforms. An AI chatbot designed for these needs will certainly provide many benefits for society, one of which is guidance on filing cases independently. These benefits can also create a low cost court.
Penerapan Undang-Undang Cipta Kerja dan Undang-Undang Perlindungan Anak Bagi Pekerja Anak di Sektor Industri
Authors: Abdul Rahman  , Sri Karmila Dol
Published: December 2023

The issue of child labor has been widely highlighted and has become a national and even international issue that must receive serious attention from the government and society, because it has a negative impact on the nation’s future generations. The (weak) economic situation has forced children to help their parents earn a living to meet the family’s economic needs, or at least to meet their own needs. This research aims to determine the implementation of job creation laws and child protection laws against the exploitation of child labor as well as the obstacles in overcoming the exploitation of child labor in the industrial sector. This research is empirical legal research with data sources (informants) from government officials, company owners and child workers. In providing protection against child labor, the government strictly enforces Minister of Manpower regulation no. Per.01/Men/2003 and its implementing regulations. Obstacles to the protection of child labor in the industrial sector include: 1) non-implementation of the mandate of the 1945 Constitution, 2) low level of legal awareness by employers, there is no mechanism for dealing with child labor in companies and there is no model for solving child labor problems.
Is Physical Activity and Diet Having a Spot in Periodontal and Respiratory Health - A Review
Authors: Malhi Ravneet
Published: December 2023

Physical activity and diet are having enthusiastic effect along with conventional mode of intervention in the management of periodontal diseases and respiratory illness in order to combat the diseases burden rate. This scooping review was conducted with the aim to approximation of the effect of Physical activity and diet on the oral health and respiratory health. For this PubMed, Cochrane Library, Google Scholar databases were searched for relevant studies. It was observed that physical activity and healthy diet significantly enhanced the periodontal parameters and respiratory illness. Even the current substantiation suggested that physical and healthy diet is having a positive effect on improving oral health and lung function.
Sitio de mayor incidencia y complicaciones asociadas a la fractura de radio distal
Authors: Rodriguez Pedro Gerbacio Canul , Alcocer Betty Sarabia , Canché Gonzalo Abdiel Canul , Sarabia Ildefonso Velázquez
Published: December 2023

El radio es uno de los dos huesos que van del codo a la muñeca el más grande. La fractura de radio distal es una fractura común en las mujeres hasta los 75 años. La fractura de radio distal es la fractura más frecuente en las mujeres que en hombres. Objetivo: Identificar el sitio de mayor incidencia y complicaciones asociadas a la Fractura de radio distal. Metodología: Se realizó un estudio observacional, transversal, retrospectivo, donde se revisaron 60 casos. Conclusiones: Las fracturas de radio distal son una de las más frecuentes en la consulta externa y en los servicios de urgencias. La complicación más importante que se presentó fue la consolidación viciosa. El sitio de mayor incidencia fue por caídas en su domicilio. El mayor porcentaje de estas lesiones fueron por accidentes de superficie, caídas del nivel de sustentación tanto en la vía pública como en su domicilio. El género que predominó fue el de las mujeres. En las personas con más de 60 años se observó mayor frecuencia este tipo de fracturas.