bluuebunny/crossref_metadata_2025 huggingface dataset:
Increase In Total Dissolved Solids (TPT) and Vitamin C In Tomato using Edible Coating Aloe Vera and Vacuum Packaging
Authors: Ningtyas Rina , Dewi Septanty Mutia , Sari Novi Purnama
Published: August 2023

Edible coating is a technique to increase the shelf life of tomatoes. The purpose of this study was to determine the best concentration for using aloe vera as a coating material and to analyze the effect of the combined use of aloe vera edible coatings packed in vacuum on the shelf life of tomatoes. The study used an experimental method consisting of 4 levels, namely without coating (K0V), 30% aloe vera coating (K30V), 50% aloe vera coating (K50V),and 70% aloe vera coating (K70V). The results showed that the coating treatment of aloe vera had an effect on the total dissolved solids (TPT) and vitamin C in storage of tomatoes, although based on statistical results it did not show significant results. The best concentration to maintaince the shelf life of tomatos is aloe vera coating 30% (K30V) treatment was the best concentration
Sundanese Cultural Creativity at Mutiara 2 High School, Bandung City
Authors: Asiah Imas Nur , Marchasan Metusael Dera Saputra , Yusup  , Irmayanti Rima
Published: August 2023

This journal reviews Sundanese cultural creativity at Mutiara 2 High School, Bandung City. This study aims to determine the creativity of Sundanese culture at Mutiara 2 High School, Bandung City. This type of research is participant qualitative research through interviews with informants and group discussions. Creativity is a person's ability to give birth to something new, both in the form of ideas and real work, which is relatively different from what has existed before. In developing Sundanese cultural creativity at Mutiara 2 High School in Bandung City, apart from holding a traditional ceremony for the release of class XII students, they also held Thursday Nyunda, where students wear Sundanese-based clothing, Hajat Cai Performances and Silat Tajimalela Shows. By referring to Sundanese cultural values, students can maintain and preserve Sundanese cultural creativity so that it is maintained
The Urgency of Ratifying the Appraiser Law in the Context of Providing Legal Protection for Public Appraisers in Indonesia
Authors: Simamora Javerson , Rizkia Nanda Dwi , Fardiansyah Hardi
Published: August 2023

As the scope and role of public experts continue to expand and with the increasing risks involved in carrying out public opinion work, a balance needs to be struck between legal certainty and awareness of the legal responsibility of public experts for the opinions they provide. Acquisition activities are carried out for development for the benefit of society. Public appraisers are required to be accountable for their assessments at all times. The type of research contained in this work is a type of normative legal research using statutory and case approaches. Normative legal research is research that provides a systematic explanation of the rules that apply to certain categories of laws, analyzes the relationships between rules, describes problem areas, and possibly predicts future developments. Based on the audit results, the public appraiser refers to the Regulation of the Minister of Finance
Juridical Analysis of Dispute Resolution Between Patients and Doctors Based on Indonesian Positive Law
Authors: Suryadisastra Daniel Thomas , Rizkia Nanda Dwi , Fardiansyah Hardi
Published: August 2023

Health law is a relatively new legal specialty in Indonesia. Humanely speaking, doctors as human beings certainly cannot be separated from carelessness and fatigue. It is hoped that the Law “No. 29 of 2004” concerning Medical Practice can provide legal protection and certainty as stipulated in “Article 50 (a) which reads: “Doctors or dentists who practice medicine have the right to receive legal protection while carrying out their duties. task." operational in accordance with professional standards and standard operating procedures. The method used in this research is normative legal research method. with the approach method in the form of legislation (statutory approach) and the concept approach (conceptual approach). Data collection techniques in normative legal research are carried out by studying legal material literature, both primary legal material, secondary legal material and tertiary legal material, through library research
Legal Protection for Taxpayer Proxy in View of MK Decision No.63/Puu-Xv/2017
Authors: Ferdiansa Mochamad , Rizkia Nanda Dwi , Fardiansyah Hardi
Published: August 2023

One of the duties of the state is to improve the common welfare. Significant financial resources are required to carry out their duties, these costs may be covered by tax collection. Taxes are levied not only on individuals, but also on legal entities that are taxed under the law and are referred to as taxpayers. Taxpayers not only have obligations in the taxation system, but also rights. The application of rights and obligations is often avoided for various reasons. So that the Directorate General of Taxes can improve by issuing a power of attorney to carry out its rights and obligations. At first, the issuance of a power of attorney was very helpful, but with changes in regulations, the issuance of a power of attorney caused problems, namely that everyone's rights were limited. Based on this description, this journal was written to answer two problems, namely the arrangement for the appointment of tax authorities in Law Number 28 of 2007 concerning amendments to Law Number 6 of 1983 concerning General Provisions and Tax Procedures, and Regulations for granting power of attorney after a decision is made. Constitutional Court No. 63/PUU-XY/2017
Effectiveness of Distance Education During Covid-19 at Higher Education Level: Perceptions of Students
Authors: Safeer Ijaz  , Muhammad Munir Kayani  , Syed Ghazanfer Abbas
Published: August 2023

In the present era of information technology, distance education or online education has been referred to as the method of content dissemination and quick learning technique. Distance education is a key component of education in the 21st century. The birthplace of distance education is the United States of America (USA) and then expanded over worldwide after 1998. The main purpose of this study was to investigate the effectiveness of distance education during COVID-19 at higher education and perceptions of students. This research was conducted to achieve objectives which were: to study the students’ perceptions of effectiveness about distance education during the outbreak of COVID-19 at the higher education, to find out the effect on students perceptions about effectiveness of distance education during the outbreak of COVID-19 at the higher education, and to determine different problems faced by students of distance education during the outbreak of COVID-19 at higher education. The quantitative research approach was used to analyze this research study and the population of the study was comprised of 153 students of BS level Spring Semester 2020 at Faculty of Social Sciences, National University of Modern Languages Islamabad. The sample has been collected through Universal Sampling techniques. Closed-ended five points Likert Scale questionnaire was used to collect data from the selected population. The reliability of the instruments was checked through Cronbach's Alpha which was 0.81. Data were collected through online Google survey forms. Collected data were analyzed through specific statistical software, IBM-SPSS (Version 23). The Frequency and Percentage techniques were used to analyze the data. The results were obtained in the form of tables. The final results showed that respondents had positive perceptions about distance education and it may be continue, respondents indicated the issue of non-availability of distance learning resources and gadgets and these may be provided. Poor internet connection, load shedding, lack of social interactions during distance learning and health risks were also identified in the finding and these may be countered by proper planning and training
Aggravation on Criminal Sanction for the Perpetrators of Criminal Corruption Acts on National Fund
Authors: Oksidelfa Yanto  , H. Muhamad Rezky Pahlawan MP  , Suhendar  , Samuel Soewita
Published: August 2023

This study aims to determine the forms of corruption committed by state officials to enrich themselves in their activities as public officials and the content of criminal acts for perpetrators in state finances in Indonesian law. The research method used in this paper is a normative legal research method with data collection techniques in the form of secondary data obtained from various kinds of reading materials relevant to the problem. The data can be obtained and collected, processed and analyzed to answer the existing problem. The result of the study is that the form of corruption of public officials is to abuse their authority with elements against the law and result in state financial losses. The contain of criminal weighting for perpetrators of criminal acts of corruption is that the perpetrators can be sentenced to the death penalty by the provisions of the Corruption Crime Act. The weighting of this crime becomes important, robs the people of rights that are contrary to the values of public justice. Indonesia should be able to follow in the footsteps of the Chinese state that death punishes the thieves of state money severely
Community Empowerment in Structuring Sustainable Historical Tourism Areas
Authors: Inayatul Fikriyah  , Surjono  , Johannes Parlindungan Siregar
Published: August 2023

Three aims of the study are: to identify the socio-economic and socio-spatial characteristics that make up the historical tourism ecosystem in the historical area of Trowulan; to analyse community participation in building the tourism ecosystem in the historic area of Trowulan; and to formulate directives on community empowerment to increase local resources' potential and capacity through developing historical tourism businesses. The method used in this research is a qualitative method with a descriptive-analytical approach, a research and understanding process based on a methodology that investigates a social phenomenon and human problem. The research concludes that socio-economic and socio-spatial characters encourage each other in shaping the historical tourism ecosystem in the historical area of Trowulan. In addition, community participation in building a tourism ecosystem in the historic Trowulan area is motivated by the hope of getting a better economic life to improve the welfare of the community. Community empowerment is essential in increasing community participation in developing the potential and capacity of local resources through developing tourism businesses, especially those based on historical tourism. Community empowerment and participation are two entities that need each other. On the one hand, participation requires empowerment, and on the other hand, empowerment requires participation. The absence of one can hinder efforts to develop tourist areas
Nyai and Politics: The Role of Nyai Muhimmah in the Winning of the Candidate Pair Abdul Hafidz - Bayu Andrianto in the 2015 Rembang Regency Election
Authors: Ahmad Choirul Furqon  , Nurul Nurhandjati
Published: August 2023

This research discusses the role of the pesantren elite in winning the Abdul Hafidz - Bayu Andrianto candidate pair in the 2015 Rembang District Election. Islamic boarding schools specifically have not been carried out by many researchers. This is because most studies on Islamic boarding schools so far have focused on the kiai as the strongest figure who dominates various cultural, social, economic and political capitals of pesantren. The theory used to look at the practice of the 2015 Rembang local elections where Nyai Muhimmah was staged was James C. Scott's patron-client. He explained that the patron-client relationship can be seen through the pattern of relations that exist between the elite as patrons and the community as clients. By using a qualitative method, namely data collection through in-depth interviews and literature studies, the authors found that Nyai as a female pesantren leader was able to increase the electability of the couple Abdul Hafidz - Bayu Andrianto with absolute victory in all sub-districts even though she ran as a candidate from an independent path. Through her network, namely Islamic boarding schools, organizations and individuals, she succeeded in winning the pair Abdul Hafidz - Bayu Andrianto. Based on this, James Scott's theory has proven to be applicable and relevant to analyzing the patron-client relationship between Nyai and the people in Rembang Regency in the 2015 district election
The Job Performance of Philippine National Police Frontliners during the COVID-19 Pandemic
Authors: Abragon Mario , Buena-Villa Elizabeth , Dalugdog Wilfredo
Published: August 2023

The COVID-19 pandemic created not only threats to public health but also brought new and extraordinary challenges in the lives of law enforcement agencies worldwide. This study assessed the job performance of the Philippine National Police (PNP) frontliners during the COVID-19 pandemic in the three cities of the province of Cavite, Philippines. The self-made survey questionnaire was distributed conveniently to 384 residents per city. The study revealed that police assistance gained a very effective rating, however, the enforcement of Inter-Agency Task Force (IATF) health protocols was rated only effective, and the PNP reliability during the pandemic was rated very effective. The implication of this study is that during the COVID-19 pandemic, the residents of the said cities still trusted the PNP frontliners even though they rated only effective in the enforcement of IATF health protocols.
Cultural Conservation of Wong Kejawen Religion (Folklore Study of the Kejawen Community in Sidorejo Village, Batang Regency)
Authors: Martanti Nadia Luki , Mukti Handika
Published: August 2023

The Kejawen tradition in Sidorejo is one of the cultural icons in Batang Regency. The Balekambang site is one proof of the existence of Javanese culture in Sidorejo. Various traditions are also passed down by the Kejawen people to future generations for their culture. This research was made to examine the cultural conservation carried out by the Kejawen people in Sidorejo through folklore studies. The research method used is qualitative with an ethnographic study approach. Data triangulation was used with data collection techniques in the form of observation, interviews, and documentation studies. The results showed that the Javanese people still follow the ancestral tradition. Balekambang site and the tradition of bathing by burning offerings as a form of cultural conservation carried out by the brand. Meanwhile, the surrounding community in Sidorejo Village does not question the existence of a tradition that is preserved by the kejawen people so that it shows an attitude of tolerance, concern, and can preserve the conservation value of the kejawen people.
The Influence of Leadership Style and Compensation on Teacher Work Loyalty at Northern Green School
Authors: Robin  , Andriaskiton Mario , Buulolo Asminta
Published: August 2023

SD Northern Green School in Medan City is an alternative primary school in the city. The location of this school is at JL. Old Babura District No. 13. Medan Baru City of Medan Prov. North Sumatra, based on more detailed information. This study aims to determine the effect of leadership style and compensation on the work loyalty of teachers at Northen Green School Medan. The research method will involve the use of a questionnaire that is assessed using a Likert scale which provides choices of strongly agree, agree, disagree, neutral, agree, and strongly agree. Data analysis methods used include multiple linear regression analysis, coefficient of determination test, partial test, and simultaneous. The results of the study show that leadership style and compensation both simultaneously and partially affect employee loyalty.
The effectiveness of multimedia learning: A study on student learning
Authors: Agisni Akbar , Novari Dewi , Leander Gelasa , Prawirawan Bintang Unggul , Pohan Amir Hamzah
Published: August 2023

The use of multimedia in the learning process has become an increasingly popular trend in the field of education. This research aims to explore the effectiveness of multimedia learning and its impact on student achievement. In this study, multimedia is defined as the use of a combination of elements such as text, images, audio, video, and animation in learning. The methods used in this research include literature review and analysis of relevant studies. The findings from the literature review indicate that the use of multimedia in learning offers several advantages. Firstly, multimedia can enhance visual appeal and support diverse learning styles. Secondly, multimedia can improve information retention by providing interactive and memorable learning experiences. Thirdly, multimedia can enhance understanding of complex concepts through the use of concrete examples and visualizations. However, the effectiveness of multimedia learning is influenced by various factors. One key factor is the design of the multimedia itself. Good design should consider student characteristics, learning objectives, and the content to be delivered. Furthermore, the availability of adequate technological infrastructure is also necessary to support the use of multimedia in learning.
PENGARUH BEBAN KERJA DAN STRES KERJA TERHADAP KINERJA PEGAWAI DI BALAI LATIHAN KERJA (BLK) KOTA MAKASSAR
Authors: Hikmah Hikmah , Maulana Maulana , Rosdiana Rosdiana
Published: August 2023

Tujuan dari penelitian ini untuk menjelaskan pengaruh beban kerja dan stres kerja terhadap kinerja pegawai. Jenis penelitian ini kuantitatif. Populasi dalam penelitian ini adalah pegawai Balai Latihan Kerja (BLK) Kota Makassar. Pengambilan data menggunakan convenience sampling yang digunakan didistribusikan kepada 81 responden. Teknik pengumpulan data dalam penelitian ini adalah koesioner, observasi, dan wawancara. Metode yang digunakan adalah regresi linear berganda dengan bantuan software SPSS 22. Hasil penelitian ini menunjukan bahwa beban kerja dan stres kerja beroengaruh secara simultan dan siknifikan F < (0,000 < 0,05) dan Adjusted R-square sebesar 0,683. Artinya kontribusi beban kerja dan stres kerja adalah 68,3%. Sedangkan sisanya 32% dijelaskan oleh variabel lain dilur penelitian ini. Secara parsial beban kerja berpengaruh siknifikan terhadap kinerja pegawai sebesar 0,039, sedangkan stres kerja berpengaruh signifikan terhadap kinerja pegawai sebesar 0,000.
PENGARUH DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA DINAS PEKERJAAN UMUM (PU) KABUPATEN TAKALAR
Authors: Kasitadung Rilfan , Piso Revani , Tobeoto Kristison
Published: August 2023

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh disiplin kerja terhadap kinerja pegawai pada  Dinas Pekerjaan Umum Kabupaten Takalar. Jenis penelitian ini adalah kuantitatif.

 Populasi dalam penelitian ini adalah seluruh pegawai pada Dinas Pekerjaan Umum Kabupaten Takalar yang berjumlah 48 orang. Karena jumlah populasi 48 orang sampel yang digunakan adalah sampling jenuh. Teknik pengumpulan data dalam penelitian ini adalah wawancara, kuesioner, dan observasi. Metode yang digunakan adalah regresi linear sederhana dengan bantuan software SPSS 25.

 Hasil penelitian ini menunjukkan bahwa variabel disiplin kerja (X) berpengaruh signifikan terhadap kinerja pegawai (Y). Sehingga terjadinya disiplin kerja yang baik pada kantor Dinas Pekerjaan umum (PU) Kabupaten Takalar maka semakin baik kinerja bagi pegawai. Hasil ini dapat dilihat dari nilai hitung variabel menunjukan nilai sig < ???? (0.000 < 0,05), artinya disiplin kerja berpengaruh secara positif dan signifikan terhadap kinerja pegawai Dinas Pekerjaan Umum Kabupaten Takalar, yang artinya Hipotesis diterima.
EFEKTIVITAS PENGGUNAAN ANGGARAN PROGRAM KELUARGA HARAPAN DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DI KOTA MAKASSAR
Authors: Assuary Sofyan , Amalia Nur
Published: August 2023

Kemiskinan merupakan salah satu permasalahan yang banyak dialami oleh negara berkembang, termasuk Indonesia. Upaya pengentasan kemiskinan di Indonesia telah dilakukan oleh pemerintah pada setiap era pemerintahan dengan berbagai macam program pengentasan kemiskinan dengan tujuan untuk memutus rantai kemiskinan dan meningkatkan kesejahteraan masyarakat, salah satunya yaitu Program Keluarga Harapan

Penelitian ini merupakan penelitian kualitatif. Teknik pengumpulan data menggunakan teknik wawancara, observasi dan dokumentasi. Sumber data yang digunakan dalam penelitian ini sebanyak 30 (tiga puluh) orang penerima manfaat Program Keluarga Harapan, seorang pendamping Program Keluarga Harapan, ketua Rukun Tetangga setempat, dan perwakilan dari Dinas Sosial Provinsi Sulawesi Selatan, serta koordinator PKH kota Makassar. Pemilihan sumber data pada penelitian ini menggunakan purposive sampling. Kriteria sumber data yaitu penerima Program Keluarga Harapan pada tahun 2020, Ibu hamil atau memiliki anak usia dini, dan memliki anak yang masih sekolah Hasil penelitian menunjukkan bahwa anggaran Program Keluarga Harapan yang disalurkan di kota Makassar belum efektif dalam mensejahterakan Masyarakat Penerima Manfaat Program Keluarga Harapan. Namun, Program Keluarga Harapan telah membantu Rumah Tangga Miskin dalam mengurangi beban pemenuhan pendidikan, kesehatan, pemenuhan kebutuhan bagi lansia diatas 70 (tujuh puluh) tahun dan disabilitas berat dan juga cukup membantu perekonomian di masa pandemi ini.

Kata Kunci: Anggaran, Program Keluarga Harapan, dan Kesejahteraan Masyarakat]
PENGARUH DIMENSI KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH DIMASA COVID 19 PADA BRI UNIT MANURUKI MAKASSAR
Authors: Sainuddin Sapriani , Guntur Arfiany , Hikmah Hikmah
Published: August 2023

Tujuan dari penelitan ini untuk mengetahui pengaruh dimensi kualitas pelayanan terhadap kepuasan nasabah. Jenis penelitian ini menggunakan penelitian kuantitatif. Populasi dan sampel pada penelitian ini adalah nasabah BRI yang menggunakan pelayanan BRI Unit Mannuruki. Pengambilan data menggunakan accidental sampling  yaitu penentuan sampel berdasarkan kebetulan dan didistribusikan kepada 30 orang responden. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan kuesioner. Metode penelitian yang digunakan adalah regresi linear berganda dengan bantuan pengolahan data menggunakan IBM SPSS 21. Hasil penelitian ini menunjukkan bahwa dimensi kualitas pelayanan (bukti fisik, keandalan, daya tanggap, jaminan dan empati) berpengaruh simultan dan signfikan F < (0,000 < 0,05) dan Adjusted R-square sebesar 0,763. Artinya kontribusi dimensi kualitas pelayanan (bukti fisik, daya tanggap, keandalan, jaminan dan empati) 76%. Sedangkan sisanya 24% dijelaskan oleh variabel lain yang tidak diteliti oleh peneliti. Secara  parsial bukti fisik berpengaruh signifikan terhadap kepuasan nasabah sebesar 0.026, keadalan berpengaruh signifikan terhadap kepuasan nasabah sebesar 0.031, daya tanngap berpengaruh signifikan terhadap kepuasan nasabah sebesar 0.008, sementara jaminan berpengaruh signifikan terhadap kepuasan nasabah sebesar 0.019 dan empati berpengaruh signifikan 0,007
PENGARUH MOTIVASI, DISIPLIN DAN KOMPETENSI TERHADAP KINERJA KARYAWAN GROUP BUSINESS PROPERTY BOSOWA MAKASSAR
Authors: Basri Muhammad
Published: August 2023

Tujuan penelitian ini adalah; (1) Untuk mengetahui dan menganalisis pengaruh motivasi, disiplin dan kompetensi terhadap kinerja karyawan Group Business Property Bosowa Makassar; (2) Untuk mengetahui dan menganalisis faktor yang berpengaruh dominan dan signifikan terhadap kinerja karyawan Group Business Property Bosowa Makassar.

Metode yang digunakan dalam penelitian ini adalah metode kuantitatif sedangkan metode pengolahan data digunakan analisis data secara deskriptif dan analisa data kuantitatif, dengan menggunakan analisis regresi berganda.

Hasil penelitian secara simultan menunjukkan bahwa motivasi, disiplin dan kompetensi berpengaruh positif dan signifikan terhadap kinerja Karyawan Group Business Property Bosowa Makassar. Sedangkan secara parsial menunjukkan bahwa disiplin merupakan variabel yang berpengaruh dominan terhadap kinerja pegawai. Nilai koefisien determinasi (R2) sebesar 0,751 yang menunjukkan bahwa pengaruh variabel independen terhadap variabel dependen sebesar 0,751 atau 75,10% dan sisanya sebesar 0,249 atau 24,90% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.

Berdasarkan hasil penelitian ini direkomendasikan agar mendorong tetap terjaganya kondisi yang ada saat ini agar tetap dipertahankan dan bahkan lebih ditingkatkan, serta evaluasi berkelanjutan akan motivasi, disiplin dan kompetensi karyawan, dimana dalam implementasinya diperlukan adanya komitmen dan upaya serius dari pihak manajemen sehingga sistem ini  dapat memberikan kemajuan pada perusahaan agar visi dan misi benar-benar dapat diwujudkan.
PENGARUH PENDAPATAN ASLI DAERAH TERHADAP ANGGARAN BELANJA MODAL PADA BADAN PENDAPATAN DAERAH KOTAMAKASSAR
Authors: Nurlaela Nurlaela
Published: August 2023

Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan asli daerah terhadap anggaran belanja modal. Metode  penelitian  adalah  deskriptif  kuantitatif/ Sedangkan teknik analisis data yang digunakan adalan regresi linera sederhana.

Berdasarkan   hasil  uji  signifikan  parametik  (uji T) yang  di peroleh  nilai  t-hitung  44,479 lebih   besar dari 1,213sehingga hasil  penelitian  menunjukkan  bahwa  variabel pendapatan asli daerah  berpengaruh  positif  terhadap  anggaran belanja  modal.sehingga nilai signifikan lebih kecil  dari 0,000(0,00<0,02) menyimpullkan  bahwa  pendapatan asli daerah berpengaruh  positif  signifikan  terhadap belanja  modal.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PERSENTASE KENAIKAN LABA (PROFITABILITAS) (Studi Kasus PT Jati Jaya Perkasa Mandiri Kabupaten Maros)
Authors: Sardjan Baso , R Suhartina , Nurhaedah Nurhaedah
Published: August 2023

Penelitian ini dilakukan untuk mengetahui pengaruh struktur modal, ukuran perusahaan, rasio likuiditas dan perputaran modal kerja pada PT. Jati Jaya Perkasa Mandiri periode 2017-2019. Data diperoleh dari laporan keuangan bulanan PT. Jati Jaya Perkasa Mandiri periode 2017-2019. Profitabilitas adalah kemampuan suatu perusahaan dalam memperoleh laba dalam periode tertentu pada tingkat penjualan, total aktiva maupun modal sendiri. Adapun tujuan dari penelitian ini adalah untuk mengetahui pengaruh struktur modal, ukuran perusahaan, rasio likuiditas dan perputaran modal kerja pada PT. Jati Jaya Perkasa Mandiri periode 2017-2019, baik secara parsial maupun secara simultan. Metode yang digunakan dalam penelitian  yaitu pendekatan kuantitatif dan variabel yang digunakan adalah struktur modal (debt to equity ratio), ukuran perusahaan (firm size), rasio likuiditas (current ratio) dan perputaran modal kerja (working capital turnover). Metode analisis data yang digunakan yaitu uji statistik desktiptif, uji asumsi klasik, uji analisis regresi linear berganda, uji parsial (uji t), uji simultan (uji f) dan koefisien determinasi (R2) dengan bantuan program SPSS versi 24. Hasil penelitian secara parsial (uji t) yang menunjukkan bahwa variabel struktur modal berpengaruh positif dan signifikan terhadap profitabilitas dengan nilai thitung 2,231 > ttabel 2,039 dan nilai signifikan 0,033 < 0,05, pada variabel ukuran perusahaan tidak berpengaruh terhadap profitabilitas dengan nilai thitung -0,223 < ttabel 2,039 dan nilai signifikan 0,825 > 0,05, pada variabel rasio likuiditas tidak berpengaruh terhadap profitabilitas dengan nilai thitung 1,501 < ttabel 2,039 dan nilai signifikan 0,143 > 0,05 dan pada variabel perputaran modal kerja berpengaruh positif dan signifikan terhadap profitabilitas dengan nilai thitung 2,583 > ttabel 2,039 dan nilai signifikan 0,015 < 0,05. Sedangkan hasil penelitian secara simultan (uji f) yang menunjukkan bahwa variabel struktur modal, ukuran perusahaan, rasio likuiditas dan perputaran modal kerja berpengaruh positi dan signifikan terhadap profitabilitas dengan nilai fhitung 3,401 > ftabel 2,670 dan niai signifikan 0,020 <  0,05.
PENGARUH JOB STATISFACTION DAN MORAL REASONING TERHADAP KOMITMEN AUDITOR PADA KANTOR INSPEKTORAT PROVINSI SULAWESI SELATAN
Authors: Hartati Sitti
Published: August 2023

Penelitian ini bertujuan untuk mengetahui pengaruh job statisfaction dan moral reasoning terhadap komitmen auditor pada kantor Inspektorat Provinsi Sulawesi Selatan. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan membagikan kuesioner/lembar pernyataan kepada 47 responden.

Metode analisis data yang digunakan untuk menguji hipotesis adalah regresi linier berganda. Variabel independen yang digunakan dalam penelitian ini adalah Job Statisfaction dan Moral Reasoning sedangkan untuk variabel dependen yang digunakan dalam penelitian ini adalah Komitmen Auditor.

Hasil penelitian menunjukkan bahwa Job Statisfaction dan Moral Reasoning berpengaruh positif dan signifikan terhadap Komitmen Auditor. Karena seorang auditor yang mempunyai job statisfaction yang tinggi akan merasa puas dengan pekerjaannya dan cenderung lebih berkomitmen terhadap pekerjaannya sebagai auditor dan seorang auditor yang mempunyai moral reasoning yang tinggi memiliki kepercayaan yang dapat meningkatkan kerukunan sehingga auditor tetap berkomitmen untuk bekerja di Inspektorat.
Pengaruh Peranan, Kinerja, Gaya Kepemimpinan Kepala Kelurahan Terhadap Pengelolaan Anggaran Dalam Pembangunan Kelurahan Tamalanrea Jaya Kecamatan Tamalanrea Kota Makassar
Authors: Chika Arfah Muhammad Isra , Anzhari A.Muh
Published: August 2023

Penelitian ini dilakukan dengan tujuan untuk mengetahui apakah Peranan Kepala Kelurahan, Kinerja Kepala Kelurahan dan Gaya Kepemimpinan Kepala Kelurahan berpengaruh terhadap Pengelolaan Anggran Dalam Pembangunan di Kelurahan Tamalanrea Jaya Kecamatan Tamalanre Kota Makassar.

Metode penelitian yang digunakan adalah kuantitatif dengan cara Cross section. Cross section merupakan data yang terdiri dari satu atau lebih variabel yang dikumpulkan pada waktu yang sama. Data yang digunakan adalah kuesioner (primer) yang diberikan kepada masyarakat Kelurahan Tamalanrea Jaya. Sistem pengolahan data di bantu dengan menggunakan SPSS For Windows. Dianalisis dengan metode Regresi Linear Berganda untuk menguji hipotesis secara simultan dan parsial digunakan Uji F dan Uji t.

Hasil penelitian menunjukkan bahwa Peranan dan Kinerja Kepala Kelurahan berpengaruh positif dan signifikan terhadap Pengelolaan Anggaran, sementara itu Gaya Kepemimpinan Kepala Kelurahan berpengaruh negatif dan signifikan terhadap Pengelolaan Anggaran.
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA PADA PT. INDOFOOD SUKSES MAKMUR TBK
Authors: Anzhari Muh , Sardjan Baso
Published: August 2023

Tujuan Penelitian ini adalah untuk menilai kinerja PT. Indofood Sukses Makmur Tbk. Analisis laporan keuangan yang dilakukan yaitu dengan menggunakan analisis rasio profitabilitas. Margin laba kotor perusahaan pada tahun 2018-2020 mengalami kenaikan. Margin keuntungan perusahaan pada tahun 2018-2020 mengalami kenaikan. Return on investment perusahaan pada tahun 2018-2019 mengalami penurunan, pada tahun 2019-2020 mengalami kenaikan. Return on equity perusahaan pada tahun 2018-2020 mengalami kenaikan.
Pengaruh Profesionalisme Dan Pengalaman Kerja, Terhadap Kepuasan Kerja Dan Implikasinya Terhadap Kinerja Auditor Pada Kantor Akuntan Publik (KAP) Di Kota Makassar
Authors: Arfah Muhammad Isra Chika
Published: August 2023

Tujuan dari penelitian ini adalah untuk menguji pengaruh profesionalisme dan pengalaman kerja terhadap kepuasan kerja dan implikasinya terhadap kinerja auditor. Metode Penelitian yang digunakan adalah Cross section.Cross section merupakan data yang terdiri dari satu atau lebih variabel yang dikumpulkan pada waktu yang sama.Data yang digunakan adalah kuesioner (primer) yang diberikan kepada auditor dan karyawan Kantor Akuntan Publik. Sistem pengolahan data dibantu dengan menggunakan Smartpls For Windows. Hasil Penelitian Menunjukkan Bahwa Pengalaman kerja dan profesionalisme berpengaruh positif dan signifikan terhadap kepuasan kerja, pengalaman kerja dan kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja auditor, sementara itu profesionalisme berpengaruh negatif dan signifikan terhadap kinerja auditor.
Analisis Efektivitas Pengelolaan Piutang Dalam Upaya Meningkatkan Profitabilitas Pada PT. Biringkassi Raya Makasar
Authors: Ramadhani Amir Indah , A. Muh. Anzhari
Published: August 2023

Penelitian ini bertujuan untuk mengetahui kebijakan dan mekanisme pengelolaan piutang serta pengelolaan piutang yang dapat meningkatkan profitabilitas pada PT.Biringkassi Raya. Adapun rasio profitabilitas yang digunakan yaitu Mengukur tingkat RTO, Collection period (Pengumpulan piutang yang dinyatakan dalam satuan hari), Gross profit margin,operation income ratio,earning power of total investment, net profit margin, ROI, dan ROE.Adapun jenis penelitian yang digunakan yaitu metode penelitian deskriptif dimana menyajikan data secara sistematis sehingga muda dicerna dan dipahami. Berdasarkan hasil penelitian tersebut menggambarkan pengelolaan piutang perusahaan dari 3 periode yaitu tahun (2019-2021) mengalami penurunan, hal tersebut disebabkan kurang efektifnya pengelolaan piutang perusahaan sehingga berpengaruh pada profitabilitas perusahaan Alternatif untuk memperbaiki pengelolaan piutang tersebut adalah dengan memperbaiki kebijakan yang ada dan menambahkan pengumpulan piutang kepada pelanggan dengan cara melakukan kunjungan personal pada tiap customer oleh PT.Biringkassi Raya sebagai perusahaan yang menyediakan Jasa berupa bongkar muat dan alat berat.Dan pada akhirnya pengelolaan piutang

kedepan menjadi lebih efektif.
Pengaruh Perputaran Modal Kerja Dan Perputaran Piutang Terhadap Likuiditas Pada PT Antam Tbk
Authors: Chika Arfah Muhammad Isra
Published: August 2023

opulasi dalam penelitian ini adalah PT Aneka Tambang Tbk. Jenis data yang digunakan dalam

penelitian ini adalah data kuantitatif yang berupa laporan keuangan berupa neraca dan laba rugi yang

disajikan per triwulan dalam setahun pada perusahaan Aneka Tambang Tbk. Teknik pengambilan

sampel dilakukan dengan purposive sampling, yaitu teknik pengambilan sampel dengan

menggunakan pertimbangan dan batasan tertentu dengan tujuan untuk mendapatkan sampel yang

relevan dengan tujuan penelitian dan representatif sesuai dengan kriteria tertentu. Penelitian ini

menggunakan Analisis Deskriptif dan Analisis Data Regresi Linear Berganda. Hasil penelitian

menunjukkan bahwa perputaran modal kerja berpengaruh negatif secara parsial terhadap likuiditas

dan perputaran piutang berpengaruh positif secara parsial terhadap likuiditas dan perputaran modal

kerja dan perputaran piutang secara simultan terhadap likuiditas.
Quantification of Trypanosoma evansi parasitic load in experimentally infected mice using real time PCR assay and its comparative evaluation with conventional parasitological techniques
Authors: KANKAR SHASHI KANT , KUMAR RAJENDER , GOYAL SACHIN KUMAR , GAUR DEEPAK KUMAR , SHARMA PARVATI , BERA B C , GARG RAJAT , KUMAR SANJAY , YADAV S C
Published: August 2023

Trypanosoma evansi causes an economically important disease called surra, which is responsible for significant losses to livestock productivity in Asia, Africa, Central and South America. In the present study, a SYBR Green based quantitative PCR (qPCR) assay was optimized using primers targeting the internal transcribed spacer 1 (ITS–1) region of rRNA gene for quantitative estimation of T. evansi infection in experimentally infected mice. The sensitivity of qPCR assay was found approximate to the gold standard TBR1/2 primers based PCR assay and two times more than the conventional parasitological techniques, viz. wet blood film (WBF) stained thin blood smear (TBS) and microhaematocrit centrifugation test (MHCT). The detection limit of the assay was 1.5 parasite equivalence or 0.15 pg T. evansi DNA. On fourth day post infection, 100% (6/6) mice were detected positive by all parasitological techniques with parasitaemia ranging from 1.6×105 to 2.1×108 parasites. The study indicated that this assay can be applied for quantitative estimation of parasitaemia in animals suffering from surra and may be helpful for understanding disease status, risk analysis and efficacy of drug used in treatment of disease.
Factors affecting conception rates in AI bred buffaloes in field conditions
Authors: BHAVE K G , KHADSE J R , GAUNDARE Y S , MANGURKAR B R
Published: August 2023

The objective of the study was to identify the factors affecting variation in conception rate of buffaloes inseminated by Murrah bulls’ frozen semen under field conditions. Total of 18,396 insemination records pertaining to 11,793 buffaloes that were inseminated artificially at BAIF’s field AI centers during the period of June 2010 to December 2014 in 3 states. Logistic regression analysis was used to compute the odds ratio and probability of conception rate. Records were classified according to agroclimatic zones, lactation order, season of insemination and body condition score. Agroclimatic zones, lactation order and body condition score showed significant variation. The overall conception rate was 48.01%. Conception rate of western plain zone of Uttar Pradesh was higher than other zones under study. Body condition score 3 was favourable where probability of conception was 0.51. Conception rate of first parity buffaloes was lower than other parities with the probability of 0.46. Conception rate increased in second parity with probability 0.52. Highest conception rate was found in fourth parity with probability 0.53. There was marginal difference between second to fifth parity. Season of insemination did not affect conception rate, however, the distribution of artificial inseminations was higher during the favourable season than that during lean-season. It could be inferred that the factors like agroclimatic zones, lactation order and body condition score should be considered while evaluating the conception rates in buffaloes.
Conserved architecture of RAD51 recombinase in ruminants revealed through molecular cloning and characterization
Authors: AHLAWAT SONIKA , SHARMA REKHA , ARORA REENA , JAISWAL LATIKA , CHOPRA MEENU , SHARMA PRIYANKA , DE SACHINANDAN
Published: August 2023

Meiotic recombination is a highly conserved process that ensures accurate segregation of homologous chromosomes and contributes to genetic variability of a species to with stand the pressure of natural selection. RAD51 recombinase plays a pivotal role in double strand break repair during homologous recombination and also ensures that chromosomal integrity is maintained during meiotic cell cycle. The present study was aimed to clone and sequence characterize RAD51 gene from cDNA isolated from testicular tissue of four ruminant species (buffalo, cattle, sheep and goat). The complete open reading frame of RAD51 gene was observed to be 1020 nucleotides in length encoding a putative protein of 339 amino acids. Functional feature prediction by SMART and Pfam revealed highly conserved DNA binding h4elix-hairpin-helix motif in the N terminal domain and Walker A and Walker B motifs in the catalytic domain which confer ATP binding and hydrolysis activity, respectively. All RAD51 orthologs and paralogs (RAD51B, RAD51C, RAD51D, XRCC2 and XRCC3) were subjected to phylogenetic analysis. Evolutionary analysis between the different orthologs and paralogs suggested that these proteins are conserved from yeast to humans since all the orthologs from different species clustered in their respective clade, clearly demarcating the paralogs. Gene duplication events have expanded the RAD51 family in eukaryotes offering them increased capacity to repair DNA and promote homologous recombination.
The role of armenians in the battles for the liberation of Ukraine
Authors:   Marshal  A.Khanpheryants  Military Aviation University, Araqelyan S.F.
Published: August 2023

The unbending will of the Armenians and their age-old experience of struggle against foreign invaders were clearly manifested during the years of the Great Patriotic War. The rifle corps of the Hero of the Soviet Union, General Sargis Martirosyan, was the first to enter Kyiv, in connection with which the General, according to the ancient Russian custom, was appointed commandant of Kyiv. He also became “Honorary Citizen” of Prague for its liberation. The Armenians who fought on the fronts of the war for the liberation of Ukraine, made their worthy contribution to the victory over fascism.
Research paper title: past and present of the Korean peninsula problem and the role of Kazakhstan in its regulation
Authors:   Al-Farabi Kazakh National University, Kabdolla D.K.
Published: August 2023

The situation on the Korean Peninsula has never lost its relevance. This is due to the fact that this problem has been going on for more than half a century and is therefore a constant concern. We all know that although the situation is based on reconciliation, it has not yet found a full solution. By thoroughly understanding the history and current nature of this problem, steps can be taken to achieve the desired solution. In this regard, our country has a special place.
Some issues of judicial practice in proceedings on violations of the laws and customs of war
Authors: Taran Olena , Tarasenko Oleksandr , Cherniavskyi Serhii
Published: August 2023

In the second year of the full-scale armed aggression of the Russian Federation against Ukraine, the question of bringing the perpetrators to criminal responsibility for committing war crimes is urgent. At the same time, the criminal law qualification of actions within the scope of the provisions of Article 438 of the Criminal Code of Ukraine stays debatable. The purpose of this study was to investigate the content of some verdicts in proceedings on violations of the laws and customs of war, which were passed after February 24, 2022 in Ukraine, to identify the problems of law enforcement and the performance of procedural requirements regarding their content, since they acquired not only social significance and resonance, but also international ones, and the requirements for their quality can be defined as increased. The study used various methods of scientific research, the most effective and active among which were as follows: systemic-structural, comparative, analysis, and terminological. According to the results of processing the verdicts of the courts of first instance in the proceedings under Article 438 of the Criminal Code of Ukraine, some issues were identified regarding the procedural order of special court proceedings. A causal connection between the violation of the laws and customs of war and the particular situation of a military conflict was established. The circumstances subject to proof for the commission of the specified criminal offence were substantiated and investigated, and the need to specify particular circumstances was argued. Emphasis was placed on the need to consider the particular war situation, the difference and the nature of the connection between these violations and the crime of aggression when proving a violation of the laws and customs of war, with the assumption of the possibility of their influence on political, legal, and other processes, even after its end. The practical significance of this study lies in the need to reflect the results of the application of legal norms related to the implementation of in absentia proceedings in verdicts, primarily regarding the procedure for informing the suspect, the accused about criminal proceedings, ensuring the right to defence and the effectiveness of its implementation
Protection of critical infrastructure as a component of Ukraine’s national security
Authors: Yefimenko Ihor , Sakovskyi Andrii , Bilozorov Yevhen
Published: August 2023

The relevance of the subject under study is conditioned upon the scientific originality and practical significance of the problematic aspects of the protection of critical infrastructure as a component of the national security of Ukraine, specifically, regarding the creation and functioning of the national system of its protection. Given the fact that the term “critical infrastructure” is relatively new for Ukrainian legislation, a comprehensive list of objects included in its system has not yet been formed, and the optimal algorithms for ensuring their security have not been determined. The purpose of this study was a comprehensive investigation of Ukrainian legislation in the field of national security, which determines the legal and organizational foundations of the creation and functioning of the national critical infrastructure protection system, as well as obtaining scientific results in the form of conclusions aimed at optimizing the implementation of critical infrastructure protection. The methodological tools of the study included the hermeneutic method of learning social and legal phenomena, analytical, dogmatic, and generalization method. Considering the European integration processes of Ukraine, scientifically sound proposals were provided to improve the national legislation in the field of critical infrastructure protection according to international legal acts that govern issues of safety and protection of critical infrastructure objects. The term “critical infrastructure” was studied, the state of scientific developments regarding its protection was analysed, the algorithm of actions to ensure its security was analysed and determined, factoring in the Ukrainian political and military situation in the state
Human right breach investigation commitment in the context of the armed conflict: Jurisprudence of the European Court of human rights
Authors: Steshenko Oleksandra
Published: August 2023

The study examines the specifics of the obligations of states that are parties to the European Convention on Human Rights (hereinafter referred to as the "Convention") regarding investigations into violations of the Convention in the context of an armed conflict. The research relevance is predetermined by the rapid development of the practice of the European Court of Human Rights in recent years, as well as the significant burden on Ukrainian law enforcement agencies due to the urgent need to investigate massive violations of human rights committed in the context of Russian military aggression. The research aims to generalize the current practice of the European Court of Human Rights regarding the procedural obligations of the state in the context of armed conflict. The basis of the research was the analytical method, the method of specific sociological research. The issue of the jurisdictional connection between the duty to investigate and the state party to the Convention, the spectrum of violations to be investigated, the prerequisites for the duty to investigate violations, and the content of procedural obligations in the context of an armed conflict are considered. Jurisdiction of the Convention on Human Rights for Art. 1 Convention, in particular regarding procedural obligations, are primarily territorial; however, there are some exceptions to this general principle. The spectrum of violations for which the state party to the Convention has procedural obligations covers all serious violations of the Convention. The prerequisites for the obligation to investigate a violation may be a) a crime report; and/or b) the presence of signs indicating the commission of a violation, even in the absence of a report of a crime. To investigations of violations committed in the context of an armed conflict, the European Court of Human Rights applies the same criteria for the effectiveness of the investigation as under normal conditions (independence, adequacy (thoroughness), public control, and involvement of the victim), given the objective difficulties, caused by hostilities. The practical value lies in outlining the specific obligations of Ukraine under the Convention regarding the investigation of mass violations of human rights during the war