bluuebunny/crossref_metadata_2025 huggingface dataset:
High-Level Thinking Ability of Class V Students in Thematic Learning Through the Problem Based Learning Model Assisted by Android-Based Learning App
Authors: Fitriyani Yekti , . Rusdart , Junaedi Iwan
Published: July 2023

The purpose of this study was to test the quality of the implementation of the Problem-Based Learning Model with the Android-based Learning App Media Application on the high-level thinking skills of fifth-grade students and to obtain a description of the fifth-grade students' high-level thinking skills about the implementation of the Problem-Based Learning Model with the Android Perbasi App learning media in a review of student motivation. This research used a mixed methodology. Using quantitative analysis, qualitative and quantitative data are analyzed. The subjects of this study were 27 fifth-grade students from SDN Kalicari 01 in Semarang. Observation, interviews, and documentation are methods for collecting qualitative data. The technique for collecting quantitative data is a questionnaire with a Likert scale. This study demonstrates that learning tools and assessment instruments utilizing problem-based learning models supported by Android-based learning application media are feasible. Problem-based learning model learning tools aided by Android-based learning app media and research instruments have met the criteria for qualification as practical learning tools. The problem-based learning model aided by Android-based learning app media has a positive effect on increasing students' higher-order thinking skills and learning motivation, with results in the excellent category, specifically at the second meeting with a percentage score of 88.64 and at the third meeting with a percentage value of 91.36.

Keywords: PBL Learning, Android, Higher Order Thinking Skills
Metacognitive Awareness and Its Relation to Academic Performance Among Learners: A Review Paper
Authors: Mondal Deepika
Published: July 2023

Becoming aware of one's own thought processes is known as metacognitive awareness. The awareness of one's thinking and the techniques one applies is known as metacognition. It helps students be more aware of what they are doing, why they are doing it, and how their learning abilities may be applied differently in other contexts. The study was conducted to analyze Metacognitive Awareness and its relation with Academic performance at different levels (primary, secondary, high secondary, undergraduate, postgraduate, B.Ed.). It is qualitative research. This study reviewed the research on Metacognition Awareness in the last ten years. The Researcher did not use primary data only used secondary data. The Researchers have collected all the secondary data from the previous research paper. Then, the Researcher analyze and interpreted all the collected data. The study found that overall students’ Metacognitive Awareness was average and high, and also found a positive and strongly significant correlation between Metacognitive Awareness and Academic Achievement.

Keywords: Metacognitive Awareness, Academic Performance
An Evidenced Based Case Report on Psoriasis
Authors: Reddy Tummala Aarathi
Published: July 2023

Psoriasis is chronic skin complaint. Usually seen due to immune mediated responses. Skin will be presented with thick scaly, white plaques, itching noted over knees, elbows, trunk, scalp. A 60years old female had presented with white plaques of skin over the shins of both lower limbs since 1year.She was treated with Sulphur 200, based on symptom similarity with follow up for 6months. Based on symptom similarity homoeopathic treatment is the best line of treatment.

Keywords: Homoeopathy, Psoriasis, Sulphur, Skin, Inflammation. White plaques.
Implementation of the Risk-Based Internal Audit, Auditor Competency, and Independence in The Detection of Fraud (Case Study at PT Jasa Raharja)
Authors: Romadoni Jenius , . Erlina , Situmeang Chandra
Published: July 2023

This study examines the influence of implementing Risk-Based Internal Auditing, Auditor Competency, and Independence on Fraud Detection. The object of this study was 133 Jasa Raharja employees who had served in Internal Supervisory Units.
The sampling technique used in this study is the total sampling method to collect data from predetermined respondents. The analytical method used in this study is the Structured Equation Modeling (SEM) equation model through the LISREL 8.80 software analysis tool.
The results of this study indicate that the variable Implementation of Risk-Based Internal Auditing, Auditor Competence and Auditor Independence positively influence the Fraud Detection variable.

Keywords: application of risk-based internal audit, auditor competence, auditor independence fraud detection
Development of Augmented Reality Storybooks Based on Local Wisdom to Prepare AKM Through Literacy
Authors: Sofia Eva Maela , Nugroho Sunyoto Eko , Prasetya Agung Tri
Published: July 2023

This research aims to develop an Augmented Reality storybook based on local wisdom to prepare AKM through literacy of grade IV students. This type of research is development or Research and Development (RD) using a design model from ADDIE. Data collection was done by observation, interviews, questionnaires and documentation. This research was conducted at SD 4 Honggosoco. The data analysis technique used is a quantitative data analysis technique. The results showed that, (1) Augmented Reality storybook media has characteristics according to the needs of students (2) Storybook media was declared valid based on the results of material experts with 92% acquisition with good criteria, media experts got a percentage of 87% with very good criteria (3) the effectiveness of Augmented Reality storybook media is effectively used based on N-Gain results reaching 0.604 with medium categories (4) The results of student responses state that Augmented Reality storybooks can be well received so that they can be used to prepare Minimum Competency Assessments (AKM) through literacy, proven by the results of students reaching 96% and teachers reaching 95% with very good criteria.

Keywords: Storybook, Augmented Reality, Local Wisdom, Minimum Competency Assessment (AKM), Literacy
Homoeopathic Approach in Treating Vitiligo: Review Article
Authors: J S Sreevidhya
Published: July 2023

An autoimmune condition is vitiligo. Due to internal immune system failure, it manifests externally as a skin condition. Therefore, rather than applying anything externally, the treatment should focus on addressing the immune system's imbalance, which is its underlying cause. In most cases of vitiligo, homeopathy provides great treatment because it adheres to the same premise. Here, an effort is made to explain the causes of vitiligo and the homoeopathic method to treating it.

Keywords: Melanocytes, Skin color, Focal areas, autoimmune disease
Analysis of Service Quality and Queue System on Banking Customer Loyalty in Medan City in the Era of the Digital Revolution
Authors: Lestari Indawati , Dalimunthe Hasbiana
Published: July 2023

The purpose of this study was to determine and analyze the effect of service quality and queuing systems on banking customer loyalty in the city of Medan. The sample selection in this study used non-probability sampling because it did not provide equal opportunities for each member of the population to be sampled. The sampling method in this study was purposive sampling of 150 respondents. The data analysis performed was multiple linear regression analysis. The results of data analysis show that service quality and queuing systems have a positive and significant effect on customer loyalty.

Keywords: service quality, queuing system, customer loyalty
Digital Marketing Information System of Plantation Research Company
(Case Study: PT XYZ's E-Commerce)
Authors: Latisya Silva , Jahroh Siti , Harahap Iman Yani
Published: July 2023

E-commerce has great potential in supporting the success of a company's digital marketing. However, some problems are thought to have an impact on the low percentage contribution of e-commerce sales transactions to non-e-commerce transactions. This study aims to examine the conditions of PT XYZ's e-commerce success using the success model and to see the effect of the variables in the model on the success of e-commerce. Data were obtained by interviewing techniques and filling out questionnaires that were distributed online. This study adopts the theoretical framework of DeLone and McLean (2003) to assess the success of PT XYZ's e-commerce information system implementation. Research data analysis using SEM-PLS. The results showed that users assessed the measurement of e-commerce success as a whole in the good category. Service quality improvement can be prioritized to increase e-commerce success.

Keywords: DeLone & McLean, e-commerce, information system, plantation
Challenges and Opportunities of Tribal Entrepreneurship: A Study on Tribal People of Bilaspur, Chhattisgarh
Authors: Sharma Chandni , Tiwari Pranav , Satpathi Siddarth
Published: July 2023

Tribal entrepreneurship is an economic developmental programme, in which the government and non-governmental organisations provide the skill to the tribal people in order to be self-employed in their own businesses. Chhattisgarh is a newly formed state and have around 30% of its total population recorded as tribal population. Since these people aren’t actively involved in different economic development programmes including Tribal entrepreneurship. They face number of challenges while accepting this domain of government. Thus, in the present study the challenges and opportunities for the tribal entrepreneurs of Bilaspur Chhattisgarh are investigated. A pretested and validated questionnaire was used. The major challenges which the tribal entrepreneurs are facing were; financial problems, policy change in less time, lack of technical expertise, low level of motivation, marketing of the product, inadequate infrastructure, creating the business idea and vision, and managing competition. The opportunities which the tribal entrepreneurs of Bilaspur Chhattisgarh have were; agriculture, herbal products, tourism opportunity, handicraft business, and forest product entrepreneurship. The state government should focus on the challenges which the tribal entrepreneurs are facing in Bilaspur Chhattisgarh. Proper initiatives should be taken and schemes should be launched to overcome the reported challenges which tribal people is facing in Bilaspur District. If these challenges are fixed properly then the tribal people will involve actively in the tribal entrepreneurship programmes in Bilaspur Chhattisgarh.

Keywords: Tribal entrepreneurship, Challenges, Opportunities, Bilaspur
The Effect of Customer Value and Service Quality on Customer Satisfaction and the Implications for Telkomsel Prepaid Card Purchasing Decisions
Authors: Iqbal M. Ali , . Parwoto , Indradewa Rhian
Published: July 2023

The Indonesian telecommunications industry has been heavily affected by the rapid advances in telecommunications technology. Mobile telecommunications are an advancement in the field of communication technology. One of the cellular telephone service providers in Indonesia is PT Telkomsel. In Indonesia, Telkomsel, which launched its postpaid service on May 26, 1995, is the second GSM (Global System Mobile) cellular telephone provider. With 169.2 million users as of June 2021, PT. Telekomunikasi Indonesia (Persero) Tbk has increased its customer base by 5.7% from the same period last year. Telkomsel has a total of 162.48 million cellular subscribers. The remaining 6.72 million people are postpaid subscribers. The cellphone provider in Indonesia with the most customers as of June 2021 is PT. Cellular Telecommunications (Telkomsel). Customer satisfaction is very important for the survival of a company, so it is very important for companies to be able to leverage consumer preferences to offer consumer value, provide excellent customer service, and ultimately drive repeat business. In connection with the above, the authors need to conduct a study on customer satisfaction and decision making to buy Telkomsel prepaid card cellular users. This study aims to examine the phenomenon of making a decision to buy both in terms of customer satisfaction, customer value and service quality. It is hoped that Indonesia will be able to use the findings from this mobile research as a guide to further improve the functionality of Telkomsel's prepaid card. Research with a conclusive design, or a type of inference research that seeks to test certain hypotheses, is what is used. This can be descriptive, exploring a problem, or correlative, looking for relationships between variables between the independent and dependent variables. Customer value has a direct and significant effect on customer satisfaction. Customer value has a direct and not significant effect on purchasing decisions. Service quality has a direct and significant effect on customer satisfaction. Service quality has a direct and not significant effect on purchasing decisions. Customer satisfaction has a direct and significant effect on purchasing decisions. Customer value has an indirect and is not significant effect on purchasing decisions through customer satisfaction. Service quality has an indirect and significant effect on purchasing decisions through customer satisfaction. The practical implication is that Telkomsel prepaid cards must manage customer value as an important factor influencing customer satisfaction as well as service quality as the most important factor influencing purchasing decisions and managing customer satisfaction as the most important factor influencing purchasing decisions.

Keywords: Customer Value, Service Quality, Customer Satisfaction, and Purchase Decision.
Analysis of Samsung Smartphone Buying Decision Determinants
Authors: Iqbal M. Ali , . Parwoto , Abidin Zaenal
Published: July 2023

In the era of globalization, Business dynamics are characterized by a very tight competition. In the communications technology sector, the massive use of mobile devices by the millennial generation has driven the number of mobile devices used in Indonesia. Based on data, smartphone users in Indonesia in 2015 were 44.07 million, but starting in 2022, smartphone users have jumped by 89.96 million. Seeing this phenomenon, smartphone companies are increasingly eager to penetrate the smartphone product market in Indonesia. Smartphone companies are trying to create quality products with features that are expected to be able to match the needs according to the consumers’ character of Indonesia. The Samsung company ranks first regarding smartphone market share in Indonesia in 2022. Smartphone market competition is not only a matter of quality, but also the trust of its products as well as other features. In this context, the author needs to conduct a study related to the factors that determine samsung smartphone buying decisions. This study aims to examine the phenomenon of customer decisions, in terms of product quality and trust. The results showed that product quality had a positive and significant effect on customer trust. Product quality have a positive and significant effect on buying decisions. Customer trust has a positive and significant effect on buying decisions. Product quality has a significant effect on buying decisions through trust.

Keywords: product quality, trust, buying decisions.
Desarrollo de hamburguesas con la adición de nuez criolla pecana (Carya illinoinensis) y fibra de trigo (Triticum aestivum), empleando carne de toretes alimentados con dos sistemas de engorde
Authors: Terrazas-Pérez Santa Dalia , Zumbado-Fernández Héctor Manuel , Roca-Argüelles Manuel Genovevo
Published: July 2023

El objetivo de esta investigación fue evaluar el efecto del empleo de nuez pecana, fibra de trigo y carne bovina obtenida de toretes engordados bajo un sistema silvopastoril intensivo (SSPi), sobre las propiedades fisicoquímicas, microbiológicas y sensoriales de hamburguesas. Mediante un diseño de mezclas se obtuvo la mejor formulación de la hamburguesa empleando como variables independientes los porcentajes de carne de toretes engordados bajo un sistema tradicional (ST), nuez pecana, fibra de trigo, aditivos y mezcla de vegetales, considerando como variables de respuesta el color, sabor, olor, textura y contenido de grasa. La mejor formulación obtenida del diseño fue replicada empleando carne de vacuno SSPi y se elaboró además una tercera formulación control con carne ST y sustituyendo la nuez y la fibra por grasa bovina. A las formulaciones resultantes se les realizó controles físico–químicos, perfil de ácidos grasos, análisis microbiológicos y evaluación sensorial mediante análisis cuantitativo descriptivo. La mejor formulación sugerida por el diseño estuvo compuesta por 65,7 % de carne ST: 11,1 % de nuez pecana; 1,1 % de fibra de trigo; 6,1 % de aditivos y 16 % de mezcla de vegetales. Las formulaciones elaboradas con adición de nuez y fibras (HST y HSSPi) resultaron significativamente superiores desde el punto de vista físico–químico y sensorial a la hamburguesa control (HC), con menores porcentajes de grasa, mejores propiedades de cocción y mayores contenidos en ácidos grasos poliinsaturados, así como una mejor aceptación sensorial, destacándose significativamente en estos parámetros la formulación elaborada con carne SSPi. Desde el punto de vista microbiológico no se encontraron diferencias significativas y todos los productos resultaron microbiológicamente aceptables cumpliendo con los parámetros establecidos en las normas.
Nature of soul according to Vedic thought (वैदिक चिन्तन के अनुसार जीवात्मा का स्वरूप)
Authors:   Assistant Professor, Department of Sanskrit,  Haryana Central University,  Mahendragarh., Rani Dr. Suman
Published: July 2023

According to Vedic thought tradition, God, soul and nature are the three eternal elements. These three elements never arise and end, have always existed and will always exist. Their qualities, deeds and nature are also eternal. In the Indian philosophical tradition it is called 'Trinity'. 'Prakriti' has only one quality of existence. Prakriti is not conscious but just inert. The soul has two qualities - Sat and Chit, that is, the soul has existence as well as consciousness. The soul is of little knowledge, a native, of little power and free to act. Though free to act, he is enslaved to enjoy the fruits of his actions. The soul lacks the quality called joy. This is his shortcoming. Therefore, he is always ready to get happiness. In this research paper, we have tried to tell the real nature of the soul according to Vedic thinking, how according to Indian philosophical tradition, Vedic thinking tradition, soul, nature and God are the three eternal elements, which always exist, the soul is in the fruits of action, and She is free to do but due to lack of pleasure, she is always ready to get pleasure because it resides in the heart and is said to be produced by the body itself. Just tried to bring different forms. Keyword- soul nature conscious God soul
Social and behavioral science trends in maritime studies: Keyword analysis
Authors: KAN Erdem , TEZCAN Özgür
Published: July 2023

It is known that the maritime industry is intertwined with scientific developments. Considering the number of scientific research and support projects, the relationship between the scientific community and the industry is getting stronger day by day. The research aims to determine the main trend in the articles published between 2011-2022 in the journals published in the field of maritime management and indexed in SSCI-Social Science Citation Index. To determine the trend in the field of maritime management, the keywords of 1528 articles published in 3 journals determined according to the limitations were analyzed. As a result of keyword and network analysis, ports, maritime transport, liner shipping, container terminals, and data envelopment analysis-DEA are the most used keywords. The most important result obtained as a result of this study is that the events in the world (war, pandemic, terrorism, piracy, etc.) are in a rapid upward trend in the field of maritime business management and the scientific community has shown a rapid reaction on these issues.
Effects of Peer-tutoring on the Level of Reading Comprehension of Young Learners
Authors: Jumuad Selina Sophia , Mendez Jairah Faith , Redondo Khian Rob , Cagas Rina Lorraine
Published: July 2023

Reading and reading comprehension are interrelated skills; both of which learner need to advance in the higher educational years. However, this is not the case for many Filipino children in one barangay of Claveria, Misamis Oriental. Hence, this research measured the reading comprehension levels of learners between 8 and 14 years old, classified them into independent, instructional, and frustrated, and determined whether peer tutoring would increase their level of comprehension. The study utilized a one-group pre-test-post-test design and the standardized reading comprehension test Philippine Informal Reading Inventory (Phil-IRI). Research findings reveal that 4 out of 29 respondents are within the “instructional” level of reading comprehension, 1 out of 29 is “independent” and the remaining 24 young learners are within the “frustrated” level of reading comprehension during the pre-test. After the intervention, 4 achieved “independent” level of reading comprehension, another 4 are “instructional” while the remaining 21 remained in the “frustrated” level. The paired-t test results show that there is no statistically significant difference between the pre-test and post-test; however, this does not mean peer-tutoring is ineffective. With the limitations of the study, it is suggested to have a longer period for peer-tutoring or peer-led intervention.
Peyzaj Projelerinin YBM (Yapı Bilgi Modelleme) Desteği ile Tasarlanması: Van YYÜ Örneği
Authors: BAYER Semih , YELER Okan , DEMİREL Fatma Şenay
Published: July 2023

Teknolojik gelişimler ışığında mimarlık, mühendislik ve inşaat endüstrileri yalnızca yapıların modellenmesine değil aynı zamanda uygulama sırasında ve sonrasında bu yapıları yönlendiren süreçlere de izin veren YBM (Yapı Bilgi Modelleme) araçlarını da hızla kullanmaya başlamışlardır. YBM araçları bina tasarımlarının iç ortam kalitesine, güneş yönü ve yalıtımına, yerel mikro iklim özelliklerine göre modelleyebilir. Ayrıca sıhhi kanalizasyon şebekelerinin, barajların, köprülerin ve otoyolların performanslarını simüle edilmiş koşullarda modelleyebilir. YBM araçları, peyzaj mimarlığı mesleği özelinde de çeşitli teknolojik avantajlar sunmaktadır. Peyzaj süreçlerini modellemek için birçok mevcut YBM paketi kullanılabilmektedir. Ancak aşırı karmaşık yazılım araçları yaratıcılığın azalmasına neden olacağından belirli parametreler üzerinden gidilmesi gerekmektedir. Çalışma kapsamında Van YYÜ merkez Zeve Kampüsü yerleşkesi içerisinde yer alan Mühendislik Fakültesi binası yakın çevresini kapsayan yaklaşık 32.000 m2 alanda, YBM araçları desteği ile peyzaj proje çalışmalarına altlık olabilmesi amacı ile bir model geliştirilmiştir. Bu modelin geliştirilmesinde yöntem içeriğinde Vectorworks Landmark yazılım programı kullanılmış ve dört aşamadan oluşan yöntem basamaklarında; bitkisel özellikler ve bitki türleri, yeşil alan bilgileri, kullanılan kent mobilyaları, bina bilgisi, sert zemin ve otopark alanı bilgileri ve özellikleri detaylı olarak ortaya konmuştur. Geliştirilen bu model ile yapılacak yeni planlama ve tasarım çalışmaları için bir bilgi sistemi oluşturulmuştur. Bu sistemin tüm kampüste yer alan her bina için farklı olarak ele alınması ve yaygınlaştırılması önerilmiştir.
Mersin İlindeki Süs Bitkileri Üreticilerinin Mevcut Durumu, Sorunları ve Çözüm Önerileri
Authors: AKSU Zeynel Abidin , ÇIĞ Arzu , TÜRKOĞLU Nalan
Published: July 2023

Mersin ili iklim yapısı, vejetasyon dönemi, pazarlama olanağı, ucuz ve kaliteli yetiştiriciliğe olanak vermesi nedeniyle avantajlı bir konuma sahiptir. Bu çalışmanın amacı Mersin ilinde süs bitkileri üretimi yapan işletmelerin karşılaştıkları problemleri belirlemek ve çözüm önerileri geliştirmektir. Mersin İl Tarım ve Orman Müdürlüğü ve Ziraat Odası ile iletişime geçilerek kayıtlı 41 adet süs bitkisi işletmecisi tespit edilmiştir. Çalışma çerçevesinde Mersin ili sınırları içerisinde süs bitkileri üretimi yapan işletmelere tamsayım esasında 2019-2020 yılları arasında yüz yüze anket uygulanmıştır. Cevaplar analiz edilerek, elde edilen sürekli veriler için merkezi eğilim ölçüleri ve dağılım ölçüleri hesaplanmış, kesikli veriler için ise sonuçlar mutlak frekans ve yüzdeler şeklinde özetlenmiştir.
Yapılan tespitler, üretim yapan işletmelerin büyük çoğunluğunun işletmelerini daha ileriye taşımayı, büyütmeyi ve üretim deseni çeşitliliğini arttırmayı istediği yöndedir. İşletmelerde daha çok kesme çiçek üretimi yapılmakta ve iç mekân ile dış mekân üretimi ve pazarlamaya yönelik işletme sayıları da artış göstermektedir.
Yapılan anketlerle sorunlar belirlenmiş, üreticilerin yeterli teknik bilgiye, kalifiye eleman dediğimiz yetişmiş personele ve üretici birlikleri ile yeteri kadar iletişim kuramadıklarından yeteri örgütlenmeye sahip olamadıkları; daha çok kendi bildikleri yöntemlerle yetiştiricilik yaptıkları, tarımsal yeniliğe açık olarak gözükmelerine rağmen yeteri kadar risk alamadıklarından yeniliğe kapalı oldukları tespit edilmiştir.
Peculiarities of analysis of financial results of agricultural enterprise
Authors: Mazurkevych Yelyzaveta
Published: July 2023

The article is devoted to the analysis of financial results on the example of PJSC JV «Chornomorska perlyna», the main types of analysis of financial statements and articles specific only to agricultural enterprises. In the process of writing the article, the following research methods were used: horizontal analysis, vertical analysis, trend analysis, elimination, factor analysis. As a result, the specifics of items of expenses and income from the initial recognition of biological assets and agricultural products were studied.
The most common errors in the financial diagnostic process
Authors: Nicolaescu Ana Maria
Published: July 2023

This article explores the most frequent errors that occur during the financial diagnostic process. The study begins by discussing the importance of financial diagnostic and its necessity in the current economic climate. The research methodology employed in the study is then presented. The errors that are most commonly found in the diagnostic process are also discussed, including issues related to accounting principles and financial reporting. Additionally, the article examines the boundary between fraud and error, highlighting the need for increased vigilance in detecting financial improprieties. Finally, the article offers some practical recommendations for avoiding errors during the financial diagnostic process. The findings of this study are relevant to financial analysts, auditors, and managers who are involved in the diagnostic process and can serve as a guide to help them identify and mitigate potential errors.
The incidence of superior crises on the operational activity of tourism agencies in Romania
Authors: Hreceniuc Briana
Published: July 2023

Tourism is an activity of temporary mobility, inherent to people, born from their curiosity to explore different countries, cultures and customs. Through this research, we set out to analyze the evolution of tourism in the northeast region of Romania in the last five years compared to the other regions The relevant tourism indicators were analyzed: accommodation capacity, the number of arrivals and the index of net use of the capacities in operation.
The impact of artificial intelligence on the accounting profession
Authors: Cotirsau Natalia
Published: July 2023

Аrtificiаl intеlligеncе (AI) is rаpidly bringing аbоut chаngеs in the wаy еntities аrе оperаted, аnd this chаngе is еxpеctеd tо tаke оvеr the cоrе аspеcts оf the аccоunting industry. Thе аccounting prоfession hаs shiftеd its аttentiоn frоm the еrа оf pаpеr аnd pеncil tо the era of digitization,which evolves in the following stages: electronic tables MS Excel, access, then specialized software: 1C: accounting, universal accounting, the next stage is the ERP system( it is a computer system used by companies for Resource Management), another stage is Cloud technology and at the top of all stages is artificial intelligence itself. Thе purposе оf this study is tо еxаmine thе impаct of аrtificiаl intеlligencе оn аccоunting, to knоw thе stаgеs оf the dеvelоpmеnt оf аrtificiаl intеlligеnce аnd its usе in аccounting. Alsо, tо undеrstаnd the cоncеpt knоwn as аrtificiаl intеlligеncе and the positive and negative impact on the accounting profession. Learning about the importance of artificial intelligence in accounting and the importance of accountants.
The accounting of the refund of the value added tax from the state budget in the context of the current fiscal legislation – theoretical and practical problems
Authors: Gulea Daniela
Published: July 2023

The purpose and importance of the presentation of the work consists of the analysis of the methods of restitution of the value added tax of the state budget from the perspective of national and international legislative regulations. The actuality of the theme derives from the role of VAT in the economic circuit and the need to correctly determine the VAT amounts to be refunded by taxpayers in order to optimize the performance of the entrepreneur's activity. The research is based on the theoretical approach, using several research methods: web analysis, analytical method, comparison method, synthesis method, inference, induction and deduction.
Accounting aspects regarding stock valuation
Authors: Tugulschi Ana Maria
Published: July 2023

The activity of any entity involves the concentration of a large part of financial resources in stocks, the evaluation of which can improve the efficiency of management, which is the most important task in the development of a business. A correct assessment of stocks will allow to control their safety and rational use. In this article, various aspects inherent in stock assessment are examined with the presentation of problematic situations and highlighting of recommendations.
General aspects regarding the accounting system in France
Authors: Poparcea Maria
Published: July 2023

This research work focused in general on the analysis of economic-financial communication in an economic framework characterized by permanent transformations and, in particular, on the evaluation and measurement of the quality of financial-accounting information at the international level, especially the French one.
Features of accounting for IT-park residents
Authors: Enache Svetlana
Published: July 2023

This article is devoted to the main features of accounting for IT Park residents in Moldova. It analyses the taxation of employees, presents the specifics of IT Park residents' single taxation, describes tax and other reporting, and discusses other obligations of IT Park residents. Preferential tax treatment allows IT Parks to be in good progress in the country's IT market. The study emphasizes the benefits of the preferential tax treatment and highlights the main challenge to IT park development.
Operations with fixed assets: accounting and tax aspects
Authors: Kazandji Tatiana
Published: July 2023

The article discusses the accounting and tax aspects of operations with fixed assets. Accounting for fixed assets is not an easy task, especially now when you have to deal with regulatory and legislative acts. In this regard, the author analyzes the difference in operations with fixed assets in accounting and in accordance with the provisions of the tax code. And the author also gave examples that clearly show the difference between operations with fixed assets in accounting and for tax purposes. In the course of the work, differences and inaccuracies were identified that require adjustments. In this regard, the author proposed changes to improve tax legislation in the field of operations with fixed assets.
Valuation of fixed assets: a comparative analysis of the provisions of NAS and IFRS
Authors: Colesnic Tatiana , Strateva Xenia
Published: July 2023

The article presents similarities and differences in the valuation of fixed assets according to international financial reporting standards and national accounting standards of the Republic of Moldova. The research compares the definition of fixed assets, their classification, the initial and subsequent evaluation. There is also a description of the approaches proposed by international standards in the assessment of discounted value. At the end of the study, were drawn conclusions and were proposed solutions related to the use of discounting in the national practice.
Hipertansiyon Tanılı Hastalarda Metabolik Sendrom Risk Faktörlerinin Araştırılması
Authors: ÇELİK Nurebrar , TAŞTAN Kenan , BİLGE YERLİ Ezel
Published: July 2023

Giriş ve Amaç: Günümüzde hipertansiyon ve metabolik sendrom yaygınlığı giderek artmaktadır. Metabolik sendrom, insülin direnci zemininde gelişen diyabetes mellitus, abdominal obezite, dislipidemi ve hipertansiyon gibi sistemik bozuklukların bir arada görüldüğü bir metabolik disfonksiyondur. Çalışmamızda, hipertansiyon tanılı hastalarda hipertansiyonun metabolik sendromun diğer tanı kriterleri ile aralarındaki ilişkinin incelenmesi ve metabolik sendrom sıklığının belirlenmesi amaçlanmıştır.

Yöntem: Bu araştırma, 1 Aralık 2021- 1 Mart 2022 tarihleri arasında, Atatürk Üniversitesi Aile Hekimliği Ana Bilim Dalı’na bağlı olan Eğitim Aile Sağlığı Merkezi nüfusuna kayıtlı 302 adet hipertansiyon tanılı yetişkin hasta üzerinde yapılmıştır. Katılımcılara Uluslararası Diyabet Federasyonu metabolik sendrom tanı kriterlerinin dahil edildiği araştırmacılar tarafından hazırlanan veri toplama formu kullanılarak uygulanmıştır.

Bulgular: Katılımcıların yaş ortalaması 60±9,7 yıldı. Çalışmamızda hipertansiyona en sık eşlik eden metabolik bozukluk olarak abdominal obezite (%68,5) bulunmuştur. Abdominal obeziteyi sırasıyla düşük HDL-K seviyeleri (%47,7), yüksek açlık kan glukozu seviyeleri (%42,4) ve hipertrigliseridemi (%41,7) izlemiştir. Metabolik sendromu olan hasta grubunun oranı ise %69,5 olarak tespit edilmiştir. Kadınlarda metabolik sendrom olma durumu %74,7, erkeklerde ise % 62,9 olarak anlamlı idi (p
RIGHTS TO EDUCATION: HOMESCHOOLING IN INDONESIA
Authors: Permanasari Ai
Published: July 2023

Children have the right to get a good education according to the best interests of the child. Formal schools have various obstacles that cause the right to education to be not optimally fulfilled. For this reason, alternatives are needed to fulfill children's right to education. Homeschooling is an informal education path that is increasingly being chosen by parents. Even though the legality of homeschooling has been recognized equally with formal education, attention must be paid to the fulfillment of children's right to education in homeschooling. This is because homeschooling is the realm of parents which is almost absolute, and then because the system of learning and supervision is different from other educational pathways, so further research is needed on how homeschooling is regulated within the national framework, and whether homeschooling can fulfill children's right to education. In this article it will be found that supervision of homeschooling in Indonesia is still weak. Supervision in homeschooling in this case is only supervision from parents and educators. The absence of technical guidelines and implementation instructions for Regulation of the Minister of Education and Culture Number 129 of 2014 makes supervision of homeschooling in Indonesia unclear and this leads to potential violations of children's rights to education where there is no guarantee of the quality of education for children who are homeschooling, as well as the potential for possible exposure to radicalism, abuse and exploitation of children.
The Oppression of Women in Shyam Selvadurai’s Cinnamon Gardens
Authors: Mohan Thushara
Published: July 2023

Shyam Selvadurai is a Sri Lankan – Canadian writer best known for incorporating various themes in his novels. This article analyzes the women protagonists of the novel Cinnamon Gardens. His other novels are Funny Boy, Hungry Ghosts, and Swimming in the Monsoon Sea. All four novels present women of varying characteristics and living in extremely different situations. However, all of them finally end up in a state of embracing their self-identity and freedom by shattering all the social clutches holding them. This paper investigates the life of each woman portrayed in the novel.
O final do escravismo na imprensa alagoana: os abolicionistas de Maceió e a resistência proprietária em O Orbe
Authors: Castilho Fábio Francisco de Almeida , Alves Diego dos Santos
Published: July 2023

Este artigo estuda dois posicionamentos rivais encontrados nas folhas que circularam em Maceió durante a década final do escravismo. De um lado, temos a argumentação favorável à libertação dos escravizados em O Lincoln e O Gutenberg, periódicos que organizaram campanha abolicionista e procuraram fomentar o final da escravidão na província alagoana, tendo como principal estratégia o incentivo para que os escravizados acionassem a justiça e obtivessem a liberdade pela via legal. Por outro lado, temos os empedernidos de O Orbe, que tentava convencer seus leitores da necessidade de manutenção da escravização e da “justeza” de perpetuar suas heranças. Nosso objetivo é confrontar essas duas argumentações para melhor compreender o debate sobre o final do escravismo no Brasil e, em especial, em Alagoas. Nossa metodologia consistiu na pesquisa, leitura e análise das edições desses periódicos em acordo com o método qualitativo exploratório. Os resultados assinalam a complexidade do final do escravismo e apontam uma elite cindida e pouco preparada para a inevitável transição da mão de obra que ocorreria no país.
ALAT MUSIK BOBOLON DI KABUPATEN BANGGAI KEPULAUAN
Authors: Tabupok Esten Y. , Rumengan Perry , Sunarmi Sri
Published: July 2023

Penelitian ini bertujuan untuk mengetahui organologi alat musik Bobolon yang ada di desa Tolulos kecamatan Peling Tengah Kabupaten Banggai Kepulauan. Dalam hal ini menyangkut lokasi penelitian, latar belakang penciptaan, pemilihan bahan, alat dan bahan yang digunakan, proses pengolahan bahan hingga proses finishing, penelitian ini menggunakan teori Struktur Organologi. Metode yang digunakan dalam penelitian ini adalah penelitian kualitatif deskriptif untuk mengetahui dan mengidetifikasi hasil penelitian yang akan dilakukan di lapangan atau pada masyarakat setempat, berkaitan dengan pandangan masyarakat dan pemerintah tentang cara pembuatan alat musik Bobolon di desa Tolulos kecamatan Peling Tengah kabupaten Banggai Kepulauan. Alat musik Bobolon merupakan alat musik yang terbuat pohon Sosong/Mongori dengan panjang 40 – 60 cm dengan diameter 25 – 35 cm. Bagi masyarakat di desa Tolulos, musik Bobolon merupakan alat musik yang mempunyai keunikan tersendiri. Alat musik ini dimainkan dengan cara dipukul dengan menggunakan Katibul (Stik), dalamkehidupan masyarakat desa Tolulos alat musik ini sering digunakan pada saat-saat tertentu seperti upacara adat, ulang tahun daerah, dan juga penyambutan tamu. Dalam penyeteman alat musik Bobolon tidak menggunakan patokan nada, penyeteman alat musik Bobolon ini hanya menggunakan telinga dalam pengukuran bunyi musik Bobolonyang di wariskan secara turun-temurun. Ada dua cara teknik memainkan Bobolon yang pertama menggunakan teknik Batong, yang ke dua menggunakan teknik Totobua.
ANALISIS NILAI-NILAI PENDIDIKAN KARAKTER DALAM NOVEL “TRIO DETEKTIF MISTERI KURCACI GAIB” KARYA ROBERT ARTHUR DAN IMPLIKASINYA TERHADAP PEMBELAJARAN DI SEKOLAH
Authors: Soilo Arly Giverson , Iroth Santje , Meruntu Oldie S.
Published: July 2023

Tujuan penelitian ini adalah untuk menemukan nilai pendidikan karakter dari  novel Trio Detektif Misteri Kurcaci Gaib. Adapun metode yang digunakan adalah metode kualitatif deskriptif yaitu data yang di sajikan berupa kutipan-kutipan di dalam novel. Untuk mengungkapkan isi dalam Novel Trio Detektif Misteri Kurcaci Gaib ,peneliti menganalisis halaman per halaman kemudian meringkas untuk mengumpulkan informasi atau data yang jelas dari novel.Teknik analisis yang digunakan adalah analisis isi atau content analisis dan instrument penelitian adalah peneliti sendiri. Dari hasil penelitian ditemukan nilai pendidikan karakter tokoh dalam novel, yakni  5 nilai dari 18 Nilai Pendidikan Karakter menurut  Diknas yaitu : 1) Nilai rasa ingin tahu, sikap dan tindakan yang selalu berupaya untuk mengetahui lebih mendalam dan meluas dari sesuatu yang dipelajarinya, dilihat, dan didengar. 2) Nilai gemar membaca, kebiasaan menyediakan waktu untuk membaca berbagai bacaan yang memberikan kebajikan bagi dirinya. 3) Nilai mandiri, sikap dan perilaku yang tidak mudah tergantung pada orang lain dalam menyelesaikan tugas-tugas tanpa mengandalkan orang lain untuk menyelesaikan tugasnya. 4) Nilai peduli sosial, sikap dan tindakan yang selalu ingin member bantuan pada orang lain dan masyarakat yang membutuhkan. 5) Nilai disiplin, tindakan yang menunjukkan perilaku tertib dan patuh terhadap peraturan dan norma yang berlaku. 2. Implementasinya dapat dilihat karakter setiap tokoh, ditemukan wujud nilai nyata dalam kehidupan sehari-hari yang bisa di jadikan pembelajaran baik itu berupa negatif atau positif.
KEMAMPUAN MENULIS TEKS EKSPOSISI DENGAN MENGGUNAKAN METODE PEMBELAJARAN BRAINSTORMING SISWA KELAS VIII SMP NEGERI 5 TONDANO
Authors: Diu Nikita M. , Palar Wimsje R. , Pangemanan Nontje J.
Published: July 2023

Tujuan penelitian ini ialah : (1) Mendeskripsikan kemampuan menulis teks eksposisi siswa kelas VIII SMP Negeri 5 Tondano dengan menggunakan metode pembelajaran Brainstorming: (2) Mendeskripsikan pelaksanaan metode Brainstorming dalam pembelajaran menulis teks eksposisi siswa kelas VIII SMP Negeri 5 Tondano. Metode yang digunakan dalam penelitian ini adalah metode deskriptif analitik. Penelitian dilaksanakan di kelas VIII SMP Negeri 5 Tondano yang berjumlah 9 siswa. Teknik pengumpulan data dilakukan dengan cara observasi dan tes.Teknik analisis data dalam penelitian ini menggunakan rumus persentase.Berdasarkan hasil penelitian yang didapatkan, kemampuan menulis teks eksposisi siswa kelas VIII SMP Negeri 5 Tondano dengan menggunakan metode pembelajaran Brainstorming tergolong mampu dengan rincian nilai rata-rata 86%. Terdapat satu siswa berada pada kategori sangat mampu pada rentang nilai 90%-100%, tujuh siswa berada pada kategori mampu pada rentang nilai 80%-89% dan satu siswa berada pada kategori cukup mampu pada rentan nilai 70%-79%.
MUSIK IRINGAN TARI AMPA WAYER DI KELURAHAN KOLONGAN AKEMBAWI KECAMATAN TAHUNA BARAT KABUPATEN KEPULAUAN SANGIHE
Authors: Daluwu Okni Viktor , Sunarmi Sri , Takalumang Luccylle M.
Published: July 2023

Penelitian bertujuan untuk mengkaji dan mendeskripsikan musik iringan tari Ampa Wayer di Kelurahan Kolongan Akembawi Kecamatan Tahuna Barat Kabupaten Sangihe. Teori yang digunakan adalah teori etnomusikologi. Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif deskriptif. Teknik pengumpulan data pada penelitian ini melalui beberapa tahap, diantaranya: wawancara, observasi, studi kepustakaan, dokumentasi, dan pemeriksaan data. Teknik pengolahan data dilakukan dengan cara klasifikasi data dan analisis data, setelah itu melakukan penarikan kesimpulan. Adapun yang menjadi fokus penelitian ini adalah musik iringan tari Ampa Wayer di Kolongan Akembawi. Hasil penelitian menunjukan bahwa musik iringan tari Ampa Wayer bukan hanya berperan sebagai pengiring, tetapi musik iringan adalah partner tari yang tidak dapat dipisahkan. Jumlah pemain musik iringan tari ampa wayer biasanya 10-12 orang, dan biasanya yang memainkan musik iringan tari Ampa Wayer adalah anak-anak dan orang dewasa yang sudah diatih sebelumnya.
WAJAH PETANI KECAMATAN MODOINDING DALAM KANVAS
Authors: Tamboto Vebrylano , Tulus Arie , Pangkey Ferdinand
Published: July 2023

Tema Proyek Studi ini adalah tentang Petani, yang secara khusus menggambarkan proses awal hingga akhir petani bekerja. Wajah Petani Kecamatan Modoinding dalam kanvas lukisan sebagai ide dalam penciptaan karya seni lukis realis menjadi tema yang menarik perhatian penulis untuk memvisualisasikan perjuangan para petani di atas kanvas. Tahapan-tahapan yang ditempuh untuk membuat karya lukis yakni mencari para petani yang sedang bekerja kemudian mengambil dokumentasi dari apa yang sedang mereka kerjakan sesuai dengan ide dan konsep yang telah dibuat. Karya seni lukis ini bertujuan untuk memberikan gambaran tentang petani melalui karya seni lukis sehingga apresian dapat mengerti maksud yang ingin disampaikan oleh penulis. Melalui karya seni lukis, dapat disimpulkan bahwa petani adalah pekerjaan yang sangat penting bagi kehidupan banyak orang. Para petani perlu mendapat apresiasi yang besar dari apa yang mereka kerjakan.
UPAYA PENINGKATAN PEMBELAJARAN SENI BUDAYA DALAM MASA PANDEMI DI SMA KATOLIK KARITAS
Authors: Liwe Vijay , Kaunang Meyny , Latuni Glenie
Published: July 2023

Penelitian ini bertujuan untuk mengetahui bagaimana SMA Katolik Caritas Tomohon meningkatkan pembelajaran seni budaya selama masa pandemi. Teknik yang digunakan bersifat kualitatif dan deskriptif. Observasi dan wawancara digunakan untuk pengumpulan data. Temuan penelitian ini menyiratkan bahwa proses pembelajaran harus terus berlanjut sepanjang epidemi. Dalam konteks Covid-19, penerapan pembelajaran daring dengan kurikulum mandiri menjadi jalan tengah untuk mengamankan hak-hak masyarakat Indonesia. Selama wabah di SMA Katolik Caritas Tomohon, kualitas pembelajaran memburuk ketika kurikulum dipelajari sendiri dan bukan di kelas. Hal ini disebabkan mahasiswa dan instruktur seni budaya belum terbiasa dengan pembelajaran daring sehingga memerlukan pelatihan tambahan dan adaptasi. Dimana kurikulum mandiri dirancang dengan memperhatikan kondisi peserta didik dan lembaga pendidikan di daerahnya masing-masing karena keterbatasan waktu dan fasilitas yang tersedia, guru seni budaya harus melakukan upaya penyederhanaan KI/KD, memodifikasi RPP, dan mendorong fleksibilitas belajar. . Pembelajaran online, seperti buku teks PDF, modul, pembelajaran video dan audio, harus disiapkan dan dikirimkan kepada siswa sebelum sesi video conference agar proses pembelajaran dapat berjalan lebih efisien. Pendidik seni budaya juga menggunakan metodologi Blended learning. dan mendorong fleksibilitas belajar. Pembelajaran online, seperti buku teks PDF, modul, pembelajaran video dan audio, harus disiapkan dan dikirimkan kepada siswa sebelum sesi video conference agar proses pembelajaran dapat berjalan lebih efisien. Pendidik seni budaya juga menggunakan metodologi Blended learning. dan mendorong fleksibilitas belajar. Pembelajaran online, seperti buku teks PDF, modul, pembelajaran video dan audio, harus disiapkan dan dikirimkan kepada siswa sebelum sesi video conference agar proses pembelajaran dapat berjalan lebih efisien. Pendidik seni budaya juga menggunakan metodologi Blended learning.