bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Imbangan Terigu, Tepung Garut (Maranta arundinacea L.) dan Tepung Wortel (Daucus carota L.) terhadap Karakteristik Kulit Pangsit Kukus
Authors: Hernawan Aulia Azkia , Ningrumsari Ida , Herlinawati Lina
Published: August 2024

The purpose of this study was to obtain the best results of the ratio of flour, arrowroot flour, and carrot flour to the characteristics of steamed dumpling skins. This research was conducted at the Chemistry Laboratory of the Faculty of Agriculture, Ma'soem University, Chemistry Laboratory at the Bakti Asih Bandung School of Analysis, Bandung Sibaweh Chemistry Laboratory from June to August 2023. This study used a randomized block design (RBD) with a total of 5 treatments, namely treatment A (70:30:0), treatment B (70:25:5), treatment C (70:20:10), treatment D (70:15 :15), and treatment E (70:10:20). The characteristic parameters observed were chemical parameters consisting of water content, carbohydrate content, and beta-carotene content, and sensory parameters were carried out by 25 panelists for the level of preference for color, aroma, taste, and elasticity. The results showed that the best treatment resulted from treatment D with a balance of 70 Wheat : 15 Garut Flour : 15 Carrot Flour which was produced from the effectiveness test. Steamed dumpling skin treatment D balance 70 Wheat : 15 Arrowroot Flour : 15 Carrot Flour with organoleptic values ??for color, aroma, firmness and taste respectively 3.36 (neutral), 3.08 (neutral), 3.48 ( neutral), 3.08 (neutral) and chemical content in the form of water content of 22.88%, carbohydrate content of 28.01% and beta carotene content after steaming of 0.15 mg.
Comparing Geotechnical Methods to Assess Primary Consolidation Settlements for Raft Foundations
Authors: Álvarez-Deulofeu Eduardo Rafael , Beira-Fontaine Eduardo , Cabrera-Castro Pedro Manuel , Reyes-Pérez Odeysis
Published: August 2024

The primary consolidation settlements in soils under pressure due to raft foundations were evaluated using the Excel DISBAL book, and the results of the classical procedure for calculating primary settlements, taking into account the soil compression index, were compared with those of the simplified procedure based on the summation of layers method, recommended by the current Cuban standard of surface foundations. The novelty of Excel DISBAL book is its contribution for solving shortcomings of software based on current geotechnical methods and in accordance with the legal framework of current construction regulations in Cuba and other international references. The case study deals with the evaluation of the extension in height of a building supported in soil deformation limit state and hypothetically located in the experimental field of Civil Engineering of Universidad de Oriente, where the coves were made by the National Research Company Applied from Santiago de Cuba. It is demonstrated that this software allows an adequate assessment of the limit state due to soil deformation by both methods, obtaining acceptable primary consolidation settlements for the case study, and helping to specify the number of floors the building will reach.
Barriers to Introduce Mass Timber in Construction in Ecuador - Exploratory Study
Authors: Zaldumbide Patricio José , Fuentes Emir Israel , Guerra Miguel Andrés
Published: August 2024

In recent years, there has been a great interest in the use of mass timber in the construction industry. Thanks to configurations such as laminated timber (GLT and CLT), it has been possible to build high-rise buildings with its entire structure (beams, columns, slabs, and walls) made of wood. As technology improves, the gap between the use of reinforced concrete, steel, and wood will be reduced, and within a few years, wooden buildings may be as common as their concrete and steel counterparts. In Ecuador, the use of wood in construction is quite limited, with its most common use being with guadua cane (guadua angustifolia) and hardwoods for two-story houses. Mass timber could change this perception and be introduced as an alternative to concrete and steel. As its implementation is relatively new in the world, there is an opportunity to develop and exploit the potential of a new industry in the country. However, despite the potential of this material, its introduction may not have the expected impact, and this can occur due to a wide range of factors. This study developed a questionnaire using existing literature on mass timber in relation to: raw material production, manufacturing process, construction process, maintenance, cultural context, and environmental impact. With this, 10 interviews were conducted with professionals related to the construction industry. The responses were transcribed, analyzed, and coded to identify the perceived barriers for the introduction of this construction system in Ecuador. Finally, the article proposes ways to deepen academic research as well as the professional use of this material.
Hierarchy of environmental impacts in hydroelectric projects established in mountain ecosystems
Authors: Ríos Luz Sucy Fernández
Published: August 2024

In Bolivia, hydroelectric projects are gaining relevance as a source of renewable energy, which is why there is little record of specific experiences on the implementation of hydroelectric projects in mountain areas that include an analysis of the environment within the framework of sustainability energetic. The present study takes a hydroelectric reservoir project established in a mountain ecosystem as a unit of analysis to demonstrate that a hierarchy of environmental impacts responds more precisely to the environmental dimension, according to its technical and ecosystem characteristics. The development of the work starts with the analysis of the information recorded in the Environmental Impact Assessment Study - EEIA and based on this information, a procedure is carried out to rank the environmental impacts with the use of matrix, qualitative and quantitative methods, in addition to the use of specialized software. Finally, it is concluded that there are no standard evaluations, and it is affirmed that the EIA of any hydro-energy project, whether established or not, in a mountain ecosystem, is a complex and unique problem. Therefore, a hierarchical ranking of environmental impacts in an initial and particular way to the project site area contributes in a real and effective way to an environmental sustainability of the intervened ecosystem, within the framework of Sustainable Energy Development.
Vision preserving role of radiotherapy in orbital plasmablastic lymphoma
Authors: Raveendran Aiswarya , Ravichandran A , John Christopher , Srinivas K Satish
Published: August 2024

An uncommon but aggressive variant of diffuse large B-cell lymphoma is plasmablastic lymphoma (PBL). Although they primarily involve the gastrointestinal tract, lymph nodes, and oral mucosa of immunocompromised males, orbital presentation is rare. In this article, we report a case of an elderly, immunocompetent gentleman presenting with progressive proptosis, ptosis, and diminished vision of the right eye with a palpable mass in the right upper eyelid. Imaging and biopsy confirmed the rare diagnosis of orbital PBL. After obtaining institutional tumor board concurrence, the patient was delivered 45 Gy external beam radiation therapy followed by six cycles of chemotherapy. Post-therapy, he is in remission with improvement in vision and is currently on maintenance chemotherapy.
Severe septicemia and electrolyte imbalance in a 2-month-old infant caused by Brevundimonas diminuta
Authors: Verma Sheetal , Chaudhary Monika , Venkatesh Vimala , Singh S N
Published: August 2024

Brevundimonas diminuta, an opportunistic Gram-negative bacterium, is increasingly recognized as a potential pathogen in clinical settings, particularly among immunocompromised individuals. We present a case of B. diminuta bacteremia in a 2-month-old male infant presenting with high-grade fever and hypocalcemic seizures. Despite initial treatment, the patient experienced recurrent seizures, leading to hospital readmission. Microbiological analysis revealed B. diminuta, sensitive to beta-lactam antibiotics and carbapenems. Prompt initiation of targeted antibiotic therapy resulted in significant clinical improvement, highlighting the importance of timely diagnosis and tailored treatment. This case underscores the evolving clinical significance of B. diminuta and emphasizes the need for heightened awareness among health-care providers for effective management of such infections, especially in pediatric patients. Further research collaboration is warranted to better understand the epidemiology and optimal treatment strategies for B. diminuta infections.
ВИЗНАЧЕННЯ ПОНЯТТЯ ПТСР У ВІЙСЬКОВИХ: ТЕОРЕТИЧНІ ОСНОВИ, КЛІНІЧНІ ПРОЯВИ ТА ФАКТОРИ РИЗИКУ
Authors: Асєєва Юлія Олександрівна , Аймедов Костянтин Володимирович , Яцишина Анастасія Миколаївна
Published: August 2024

Умови сьогодення потребують своєчасно звертати увагу на фактори ризику та прояву посттравматичного стресового розладу. Автори пропонують теоретичний аналіз джерел та різних наукових праць, що охоплює світовий і вітчизняний воєнний досвід у контексті визначення поняття посттравматичного стресового розладу у військових. Дана робота розглядає взаємозв’язок між воєнним досвідом та психічним здоров’ям особистості. Особлива увага приділяється визначенню поняття посттравматичного стресового розладу, попередження його виникнення та систематичної підтримки ментального здоров’я військових. Робота присвячена аналізу поняття посттравматичного стресового розладу (ПТСР) серед військових. Вона охоплює теоретичні основи цього психічного стану, клінічні прояви і відмінності у симптоматиці порівняно з цивільним населенням. Дослідження зосереджено на ідентифікації факторів ризику, які сприяють розвитку ПТСР у військових, зокрема військових операцій, стресових подій та умов служби. Анотація акцентує увагу на важливості належної психологічної підготовки та систематичної підтримки для збереження ментального здоров’я військовослужбовців у сучасних воєнних умовах. Теоретичні основи посттравматичного стресового розладу (ПТСР) у військових включають розуміння психологічних механізмів, що відповідають за розвиток цього стану в результаті воєнних досвіду та стресових подій. Основні аспекти включають травматичні події та стресори: по-перше ПТСР військових часто пов’язаний з інтенсивним та травматичними досвідом, таким як бойові дії, виживання у критичних ситуаціях, втрати товаришів тощо; по-друге це біологічні механізми, де дослідження показують, що ПТСР може бути пов’язаний із змінами у функціонуванні нервової системи та гормональному рівні, що впливає на реакцію організму на стрес; по-третє це психологічні теорії: Теорії стресу та травми, такі як модель подвійного процесу, можуть пояснювати, як негативний досвід впливає на психічне здоров’я та спричиняє розвиток ПТСР. Це дослідження є лише частиною широкомасштабного проекту з вивчення ментального здоров’я військових, особливо саме під час умов повномасштабного конфлікту в Україні. Основною метою роботи є комплексний збір психологічних характеристик і оцінка їх динаміки з метою подальшої розробки ефективних програм психокорекції.
THE INFLUENCE OF REGENERATED LITTER ON THE PRODUCTIVE PERFORMANCE AND WELL-BEING OF REARING YOUNG CHICKENS
Authors: Ryabinina Elena , Melnyk Volodymyr
Published: August 2024

Due to the shortage and high cost of bedding materials, the regeneration of used reinforcement and its repeated use is an urgent problem in modern poultry farming. However, at the same time, there is a threat of the negative impact of such litter on poultry. Several studies have proved the possibility of raising broiler chickens on regenerated bedding. Less studied is the option of using regenerated waste in the cultivation and maintenance of poultry with a long production cycle rearing young stock or adult birds. In the State Experimental Poultry Station National Academy of Agrarian Sciences of Ukraine (SEPS NAASU), the regeneration technology of used litter has been improved. In this study, the impact of the use of litter regenerated according to the developed technology in the rearing of young chickens on the microclimate of the poultry house, well-being, and zootechnical indicators of poultry was studied. The research was carried out on the experimental farm of the SEPS NAASU. According to the results of the investigation, although the initial moisture content of the regenerated litter was higher than the new one (p<0.05), after ten weeks of rearing young animals, the litter moisture content in both variants no longer had significant differences. During the growing period, the content of ammonia and carbon dioxide in the air of the experimental premises did not exceed the maximum permissible concentrations. Still, in the practical room, it was higher than in the control room, especially in the initial cultivation period. The leading difference was 4.4 mg/m3 for ammonia and 0.05% for carbon dioxide. In terms of ammonia content, the difference between the experimental and control variants was statistically significant up to 8 weeks of age (p<0.05) and carbon dioxide content up to 6 weeks of age (p<0.05). There was no negative impact of regenerated litter on the well-being indicators (condition of feather cover, knee joints, and paw feet) and zootechnical indicators of rearing young stock (safety, body weight, and feed conversion). This indicates the possibility of using regenerated litter in the rearing of young chickens without a negative impact on poultry.
INDUSTRIAL CROSSBREEDING AS EFFICIENT SHEEP FARMING PRODUCTION
Authors: Pokhyl Volodymyr , Pokhyl Olena , Mykolaichuk Liudmyla , Taran Dmytro
Published: August 2024

The article examines the materials of industrial crossbreeding in sheep farming using ewes of the Dnipropetrovsk inbred type of the Prydniprovska meat breed (DT Pm) and breeding rams of the Merinolandschaf breed (Ml) and its effect on the quantitative and qualitative indicators of meat productivity.

The level of productivity of breeding rams indicates their compliance with the meat type. Their body weight is in the range of 105.4-112.1 kg; shearing of wool initially – 5.4-6.2 kg, with the output of washed wool – 59.5-61.0%, respectively, from Prydniprovska meat breed and Merinolandschaf breed. Coefficient of woolliness is 30.4-33.9 g/kg.

The level of reproductive capacity of ewes indicates that fertilization is in the range of 96.0-97.0%.

Fertility of ewes of the second group in industrial crossbreeding was 168.1%, which is 23% more than of the first one. 163 lambs were obtained from the ewes of the second group, which is 20.7% more than in purebred breeding. The preservation of lambs before weaning was 97.0%.

When crossing, the effect of heterosis is manifested, which is evidenced by the difference in body weight, when crossbred lambs dominate at birth by 9.5%, at the age of 4 months – by 13.3%, at the age of 8 months – by 14.9% compared to purebred peers.

Carcass weight of crossbred lambs was 22.6 kg against 18.9 kg of purebred peers. According to the main slaughter parameters, crossbred lambs outperformed purebred lambs, while the slaughter weight of crossbreds was higher by 19.7%, with a slaughter yield of 51%, which is a good indicator for this characteristic for meat-type sheep within production focus. As a result of a comprehensive comparative analysis of meatiness indicators of lambs of different origins, an advantage in terms of desired components was found in crossbreds.

The introduction of new genetic lines through industrial crossbreeding can contribute to the conservation and expansion of genetic potential among sheep populations, which is important for adaptation to changing conditions.
Pemimpin yang Baik Dalam Organisasi : Pelatihan Kepemimpinan (LDKM 2023) Dari Psychological View
Authors: Alfaiz Alfaiz , Julius Andre , Tahir Muthahharah , Rachmaniar Ananda
Published: August 2024

This article was prepared to share insights, perspectives and knowledge through lectures and training for prospective young leaders in organizations, within the framework of Basic Student Leadership Training (LKDM) activities. In the 2023 LDKM setting, students consist of various study programs who will be appointed as candidates to become administrators of HIMA Study Programs and Faculties at Ma'soem University. The material is given in the form of presentations with tutorials to discussions and implementation in cases of leadership within campus organizations. As a result of this service, participants from LDKM 2023 activities gain new insight and knowledge so that in the process they will personalize this in organizational activities and even in their daily lives.
Pendampingan Preservasi dan Konservasi Bahan Pustaka di Perpustakaan SMP Swasta Nasrani Belawan Medan
Authors: Harefa Hilda Syaf'aini , Sirait Ronnie Togar Mulia , Ginting Maretta
Published: August 2024

Libraries are increasingly developing into institutions that have an important role in collecting or preserving various forms of library materials. The impact of this is of course that every library must carry out the task of preserving or preserving various forms of library materials owned to anticipate the threat of damage which could result in the loss of intellectual content in these library materials. In practice, collection preservation activities are not only the responsibility of librarians.    Ideally, it also requires awareness of users who utilize and use the collection.  The aim of this activity is to increase understanding regarding the preservation and conservation of library materials and improve skills related to the preservation and conservation of library materials. The results of this activity are a) The implementation of community service went smoothly in accordance with the expectations of the team implementing community service, because almost all preservation actions were carried out, namely including preventive actions by implementing non-formal education for librarians, cleaning dusty library materials , regulating room temperature humidity, carrying out weeding of collections, tutorials on repackaging information and restorative actions by carrying out binding and lamination activities on damaged physical book collections, b) Participants are aware of the importance of preservation and conservation of library materials in preserving library materials owned by the library, c) Participants' responses to this activity stated that the delivery of the material was good and participants understood the explanation given. This is demonstrated by an interactive atmosphere between participants and the service team, as well as d) increasing insight both theoretically and practically regarding preservation and conservation procedures.
Pencegahan Pernikahan Dini Dan Peningkatan Minat Melanjutkan Pendidikan Berlandaskan Nilai-Nilai Islam
Authors: Kurnia Agus , Lestari Nanda , Ratih Wahyu Erinna , Subiyanto Resa Putri Fibriyanti , Anggraini Safira Fitri , Permadi Sufria Dimi , Wardani Putri Amalia
Published: August 2024

Early marriage and low interest in education are still problems in several areas in Indonesia, including the Central Lombok area with a fairly high rate of child marriage, so it has a big impact on the length of schooling and the quality of education in the area. This service aims to prevent child marriage, increase interest in education and strengthen the younger generation at Al-Hananiyah Islamic Middle School, Bodak Hamlet, Central Lombok, West Nusa Tenggara. This service method is carried out by educating peers by providing education about the dangers of early marriage and the importance of education. The results of the service show an increase in students' knowledge about the dangers of early marriage and the importance of education as well as an increase in students' interest in completing their education. The conclusion in this service shows the importance of education for the younger generation, especially regarding future orientation so that they are not fixated on getting married at a young age which has the potential to cause several problems in the future such as poverty, stunting and low human resources which have an impact on human resource development and sustainable development.
Faith, Islam and Ihsan in Forming Insan Kamil in the Perspective of Ibn 'Arabi (Thematic Interpretation Study)
Authors: Muhamad Ai Rohmatul Zakiah , Sari Azzura Melan
Published: August 2024

Faith, Islam and ihsan are the three main pillars in the religious teachings brought by the Prophet Muhammad. They are often mentioned in the Qur'an, which is the source of Islamic teachings. There are many terms in the Quran related to faith, Islam, and ihsan. With faith, Islam and ihsan a person can reach the degree of insan kamil. This article will focus on the study of thematic interpretation that intends to collect verses of the Qur'an based on a particular theme, then connected with the figure of insan kamil in the perspective of Ibn 'Arabi. The method used in this study is a literature study by collecting data from various books of tafsir and focusing on thematic tafsir studies, and various kinds of literature that contain the content of insan kamil in Ibn 'Arabi's perspective, in order to obtain a conclusion. Islam, faith, and ihsan can shape a person to become insan kamil, more specifically in Ibn ''Arabi's perspective. The mention of Islam in the Qur'an occurs 73 times. Lafaz iman in the Qur'an is mentioned 814 times, while lafaz ihsan in the Qur'an is mentioned 108 times. Faith, Islam and ihsan are a unity in religion that cannot be separated from one another, in other words, the three are interconnected. To form the figure of Insan Kamil, humans must first have Islamic faith and ihsan in living their lives. This study shows the importance of having Islamic faith and ihsan in order to make him insan kamil, the ideal figure desired by Allah.
Renal Cell Carcinoma with Sarcomatoid and Rhabdoid Dedifferentiation: Clinico Pathological Significance- Review
Authors: Jagtap Sunil V. , Jagtap Shubham S. , Macchi Harshkumar , Shah Pranjal , Borade Devika
Published: August 2024

Introduction Sarcomatoid and/or rhabdoid dedifferentiation are rare histopathological findings which may be heterogeneous in renal cell carcinoma. Sarcomatoid renal cell carcinoma shows marked cytologic atypia and containing enlarged pleomorphic and malignant spindle cells reminiscent of sarcoma. It is highly aggressive with a high metastatic potential and extremely poor prognosis.
Case report A 78-year-old male presented with complaints hematuria, pain abdomen, burring maturation of 2 months duration. The patient had a history of hypertension and diabetes mellitus. Computed tomography revealed a well-defined lobulated, exophytic ball-type, isodense lesion, measuring (~ 7.8 x 7.5 x 11.0 cm) arising from mid and lower poles of right kidney involving renal sinus. Features were suggestive of renal cell carcinoma. The patient underwent a right radical nephrectomy. On histopathological findings reported as clear cell RCC, sarcomatoid and rhabdoid dedifferentiation, Fuhrman grade IV. There was no evidence of any metastasis. The immunochemistry was positive for Paired box 8 (PAX8), Carbonic anhydrase 9 (CA9). The BAP1: BRCA1 Associated Protein-1 was retained. Conclusion-Herewith present an uncommon case of highly aggressive tumor clear cell RCC sarcomatoid and rhabdoid differentiation for its clinical, radioimaging, histopathological and immunohistochemitry significance with review.
IMPROVING FISH POND WATER QUALITY THROUGH CLAY-FILTRATION AND BIOLOGICAL TREATMENT METHOD
Authors: Umudi Ese Queen , Umudi Ogheneyoma Peter , Asabor B. M. , Igere Okeoghene Festus
Published: August 2024

This study sought to evaluate the physical, chemical and bacterial parameters of fish pond wastewater after treatment using clay filtration and biological treatment methods. Appropriate parameters were analyzed in other to determine the quality of the wastewater before and after treatment with clay, using standard methods. The clay sample used, which was obtained from Ossiomo Edo State was also analyzed by measuring its mineralogical and geochemical composition using x-ray diffractometer and atomic absorption spectrophotometer respectively. The clay was found to be composed mainly of kaolinite and alumino-silicates. From the result obtained from the treatment of the fish pond wastewater showed significant percentage reduction in the relevant pollution parameters (electrical conductivity - 54.39% reduction, biochemical oxygen demand - 95.94% reduction, total dissolved solids - 40.25% reduction, chloride - 89.40% reduction, ammonia-nitrogen - 92.27% reduction, phosphate - 23.24% reduction, turbidity  94.11% reduction, total bacteria count - 92.57% reduction). The values obtained after treatment were lower than WHO and FEPA limit values and favoured quality production of fish and other non-potable usage, indicating that clay filtration is a cost-effective and eco-friendly method which can be employed in the treatment of fish pond wastewater.
Pemanfaatan Sumber Pangan Lokal Khas Provinsi Banten (Talas Beneng Sebagai Bahan Baku Produk Keripik)
Authors: Putri Nezly Nurlia , Putri Nia Ariani , Eris Fitria Riany , Pamela Vega Yoesepa , Kusumasari Septariawulan , Rusbana Tubagus Bahtiar , Wulandari Puji , Nurtiana Winda , Riyanto Rifqi Ahmad , Najah Zulfatun , Nafisah Ainun , Syabana Mohamad Ana , Dzikribillah Muhammad Dhabit , Hariyanti Rahma
Published: August 2024

Pengabdian masyarakat yang sudah dilaksanakan oleh program Studi Teknologi Pangan Universitas Sultan Ageng Tirtayasa (Untirta) di Desa Talaga Warna, Kecamatan Pabuaran, Kabupaten Serang merupakan salah satu perwujudan dan pengaplikasian bidang ilmu atau kajian pada bidang rekayasa dan pengolahan pangan. Pengabdian masyarakat yang dilakukan oleh program studi teknologi pangan berkerjasama dengan Balai Penyuluhan Pertanian (BPP) Kecamatan Pabuaran dalam bentuk pelatihan pengolahan kripik talas beneng yang difokuskan pada penurunan kadar oksalat. Batas konsumsi kalsium oksalat adalah 71mg / 100g berat basah talas. Apabila terkonsumsi dapat menimbulkan pembengkakan pada bibir dan mulut atau rasa gatal pada lidah dan tenggorokan.Kadar kalsium oksalat tepung talas varietas beneng, mentega, semir dan hijau berkisar antara 219.3 - 759.9 ppm. Umbi talas beneng dapat meningkatkan potensi sumber pangan lokal dan pendapatan masyarakat setempat. Salah satunya kandungan karbohidrat yang tinggi dan mensubstitusi beras. Kegiatan pengabdian ini bertujuan untuk memperkenalkan dan meningkatkan pemanfaatan sumber pangan lokal talas beneng sebagai bahan baku olahan produk pangan, memberikan informasi dan solusi cara menurunkan kandungan oksalat serta meningkatkan ketrampilan dan pengetahuan masyarakat tentang teknologi pengolahan pangan. Pelaksanaan kegiatan ini terdiri dari tujuh tahapan dengan pendekatan partisipatif. Hasil pengabdian di Desa Telaga Warna adalah Ibu-ibu mampu menjelaskan sumber pangan lokal dan pemanfaatan talas beneng sebagai bahan baku olahan produk pangan, mendapatkan solusi alternatif dari kendala yang ditemukan dilapangan dan kegiatan ini berjalan dengan lancer dimana terlihat antusias dan semangat ibu-ibu mengikuti kegiatan ini.
PENYUSUNAN PAKET WISATA BUDAYA DI KAMPUNG ADAT SEGUNUNG, KABUPATEN JOMBANG, PROVINSI JAWA TIMUR
Authors: Dani Agha Mukti Ahmad , Andrea Garsione Agni
Published: August 2024

Wisata budaya adalah salah satu potensi yang dimiliki oleh Kampung Adat Segunung, hanya saja karena minimnya promosi dan pemanfaatan potensi yang ada mengakibatkan pariwisata yang ada di Kampung Adat Segunung kurang dapat berkembang dengan baik. Hal ini tentu berdampak pada pelaksanaan pariwisata yang dikembangkan oleh kelompok sadar wisata di Kampung Adat Segunung, maka dari itu diperlukan penyusunan paket wisata untuk mendorong potensi wisata sehingga dapat di promosikan ke wisatawan. penyusunan paket wisata Dalam proses identifikasi potensi wisata terdapat 3 aspek potensi budaya yang dikembangkan yaitu kesenian, tradisi dan sistem mata pencaharian masyarakat. Dalam menyusun paket wisata dilakukan diskusi dan mendengarkan pendapat dari semua perserta atau disebut dengan Focus Group Discussion (FGD), Tujuan dari penelitian artikel ini adalah umtuk melakukan analisis serta observasi mengenai potensi pariwisata budaya yang ada di Kampung Adat Segunung sehingga dapat disusun menjadi sebuah paket wisata yang mampu meningkatkan promosi serta mendorong minat wisatawan berkunjung ke Kampung Adat Segunung. kegiatan ini menghasilkan sebuah produk paket wisata budaya.
 
Kata kunci: budaya, pariwisata, paket wisata
PENGARUH PAD, DAU, BELANJA MODAL, BELANJA PEGAWAI TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH
Authors: Senapan Ema Nur Indah Fitriyani , Senapan Agus Endro Suwarno
Published: August 2024

Penelitian ini memiliki tujuan agar mengenal pengaruh pendapatan asli daerah, dana alokasi umum, belanja modal dan belanja pegawai terhadap tingkat kemandirian keuangan daerah pada kabupaten atau kota di provinsi Jawa Tengah. Penelitian ini adalah penelitian kuantitatif menggunakan data sekunder. Populasi didalam penelitian yaitu seluruh kabupaten atau kota pada provinsi Jawa Tengah mulai 2016 hingga 2018. Untuk mendapatkan sampel dari 35 kabupaten/kota, maka sampel didalam penelitian menggunakan purposive sampling. Teknik analisis yang dimanfaatkan didalam penelitian ini merupakan analisis regresi linier berganda yang diukur dengan alat bantu aplikasi SPSS versi 23. Dari hasil penelitian menyatakan bahwa pengaruh pendapatan asli daerah serta dana alokasi umum terhadap tingkat kemandirian keuangan daerah sebesar 0,000 dan pengaruh belanja modal terhadap tingkat kemandirian keuangan daerah sebesar 0,046 dan belanja pegawai tidak berpengaru terhadap tingkat kemandirian keuangan daerah karena memiliki nilai signifikansi yang lebih tinggi dari 0,05 yaitu sebesar 0,211.
DETERMINAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN DALAM JAKARTA ISLAMIC INDEX
Authors: Senapan Arrumdani Susanto Putri , Senapan Mujiyati
Published: August 2024

Going concern adalah kemampuan perusahaan untuk menjaga ekssitensi hidupnya di masa depan. Auditor harus bertanggungjawab terhadap pendapat yang diberikannya kepada perusahan yang diperiksanya. Penelitian ini bertujuan untuk melakukan pengujian secara empiris mengenai profitabilitas, likuiditas, ukuran perusahaan, opini audit tahun sebelumnya, opinion shopping, kualitas auditor, dan operating cash flow terhadap opini audit going concern. Populasi penelitian ini menggunakan perusahaan yang terdapat pada daftar index JII periode 2017-2019. Penelitian ini melakukan pengambilan sampel dengan purposive sampling dan didapatkan 99 sampel perusahaan dari total 126 perusahaan. Data diolah dengan bantuan software SPSS versi 25. Pengujian hipotesis dilakukan menggunakan analisis regresi logistik. Berdasarkan hasil uji hipotesis memperlihatkan bahwa opini audit tahun sebelumnya memengaruhi terhadap opini audit going concern secara signifikan. Sementara profitabilitas, likuiditas, ukuran perusahaan, opinion shopping, kualitas auditor, dan operating cash flow tidak memengaruhi opini audit going concern secara signifikan.
PENGARUH PROFITABILITAS, KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN
Authors: Senapan Fitri Andriyani , Senapan Munari
Published: August 2024

Dalam kegiatan investasi, nilai perusahaan termasuk salah satu yang dipertimbangkan investor sebelum memilih saham yang akan dibeli nantinya. Perusahaan yang bernilai yang akan secara otomatis menjadi perhatian setiap investor untuk menginvestasikan dananya. Hal ini dikarenakan menurut pandangan investor, perusahaan dengan nilai perusahaan yang baik menjanjikan kemakmuran pemegang sahamnya, dan hal inilah yang menjadi daya tarik investor untuk berinvestasi. Penelitian ini dilakukan untuk menguji pengaruh profitabilitas (ROA), keputusan investasi (PER), keputusan pendanaan (DER), dan kebijakan deviden (DPR) terhadap nilai perusahaan (PBV). Penelitian ini menggunakan data sekunder berupa annual report dari perusahaan yang sahamnya masuk dalam kategori indeks LQ-45 pada tahun 2018−2019. Populasi yang digunakan terdiri dari 56 perusahaan, dengan teknik purposive sampling sehingga diperoleh 48 sampel dari 24 perusahaan yang telah ditetapkan. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis Partial Least Square (PLS) dengan bantuan software SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa profitabilitas (ROA), keputusan investasi (PER), dan keputusan pendanaan (DER) berpengaruh secara signifikan terhadap nilai perusahaan (PBV). Sedangkan kebijakan deviden (DPR) berpengaruh secara tidak signifikan terhadap nilai perusahaan (PBV).
FAKTOR – FAKTOR YANG MEMPENGARUHI NIAT MAHASISWA AKUNTANSI UNTUK MELAKUKAN WHISTLEBLOWING
Authors: Senapan Nabilah Apta Prabasa , Senapan Fajar Syaiful Akbar
Published: August 2024

Tujuan penelitian ini adalah untuk menguji, meganalisis dan membuktikan faktor yang mempengaruhi niat mahasiswa akuntansi untuk melakukan perilaku whistleblowing, selain itu dengan penelitian ini diharapkan kecurangan yang terjadi di lingkungan perguruan tinggi dapat dicegah atau berkurang. Faktor yang diuji pada penelitian ini meliputi sikap terhadap perilaku, norma subjektif, persepsi kontrol perilaku, reward, dan personal cost. Penelitian ini menggunakan metode kuantitatif. Jumlah populasi mahasiswa yang ikut serta dalam penelitian ini adalah 258 mahasiswa akuntansi STIE Perbanas Surabaya. Teknik pengambilan sampel menggunakan probability sampling. Sebanyak 75 mahasiswa diambil sebagai sampel penelitian. Kuesioner digunakan sebagai teknik pengambilan data. Teknik analisis data dalam penelitian ini menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian ini yaitu persepsi kontrol perilaku, norma subjektif, dan sikap terhadap perilaku mempunyai pengaruh positif pada niat mahasiswa untuk melakukan whistleblowing. Namun, personal cost berpengaruh negatif terhadap niat mahasiswa untuk menjalankan whistleblowing. Selain itu, reward tidak mempunyai pengaruh akan niat mahasiswa akuntansi melakukan tindakan whistleblowing.
DETERMINAN TAX AVOIDANCE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI
Authors: Senapan Listin Lutfitriyah , Senapan Saiful Anwar
Published: August 2024

Penelitian ini bertujuan mengetahui determinan tax avoidance yang terdiri dari: thin capitalization, transfer pricing dan financial distress terhadap tax avoidance. Penelitian ini juga menggunakan variabel firm size sebagai variabel moderasi. Subjek penelitian penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2019. Populasi dalam penelitian ini sebanyak 180 perusahaan manufaktur. Sampel dilakukan dalam penelitian ini menggunakan teknik purposive sampling dengan total sampel yang diperoleh sebanyak 22 sampel perusahaan manufaktur dengan periode 5 tahun berturut-turut dan total total sampel dalam penelitian ini sebanyak 110 sampel. Teknik analisis yang digunakan adalah Partial Least Square (PLS) dengan menggunakan software WarpPLS 7.0. Hasil penelitian menunjukkan bahwa thin capitalization tidak berpengaruh terhadap tax avoidance. Transfer pricing dan financial distress berpengaruh terhadap tax avoidance. Firm size mampu memoderasi pengaruh thin capitalization terhadap tax avoidance. Firm size tidak dapat memoderasi pengaruh transfer pricing dan financial distress terhadap tax avoidance.
PENGARUH EARNINGS MANAGEMENT SEBAGAI PERANTARA FRAUD PENTAGON TERHADAP PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING
Authors: Senapan Famia Septa Dinda Alfia , Senapan Sai
Published: August 2024

Penelitian ini bertujuan untuk menguji pengaruh Fraud Pentagon terhadap Pendeteksian Fraudulent Financial Reporting melalui Earnings Management sebagai variabel intervening. Subjek pada penelitian ini yaitu perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode penelitian pada tahun 2015-2019. Sampel pada penelitian ini menggunakan teknik purposive sampling dengan total 15 perusahaan BUMN. Teknik analisis pada penelitian ini menggunakan Partial Least Square (PLS) dengan alat Warp PLS 6.0. Penelitian ini memperoleh hasil bahwa (1) Fraud Pentagon berpengaruh terhadap Pendeteksian Fraudulent Financial Reporting, (2) Fraud Pentagon berpengaruh terhadap Earnings Management, (3) Earnings Management berpengaruh terhadap Pendeteksian Fraudulent Financial Reporting, (4) Fraud Pentagon berpengaruh terhadap pendeteksian Fraudulent Financial Reporting melalui Earnings Management.
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, LEVERAGE, PROFITABILITAS, DAN SALES GROWTH TERHADAP TAX AVOIDANCE
Authors: Senapan Iqbal Syeh Maulana , Senapan Mujiyati
Published: August 2024

Penelitian ini bertujuan untuk menganalisis pengaruh dari komisaris independen, komite audit, leverage, profitabilitas, dan sales growth terhadap tax avoidance. Jumlah populasi objek pengamatan 193 perusahaan manufaktur yang terdaftar di Bursa efek Indonesia tahun 2017-2019. Metode yang digunakan adalah purposive sampling sehingga menghasilkan 52 sampel perusahaan manufaktur sesuai dengan kriteria yang telah ditetapkan. Teknik yang digunakan pada penelitian ini adalah analisis regresi linear berganda. Pada penelitian ini menunjukkan hasil bahwa komite audit, leverage, dan profitabilitas memiliki pengaruh negatif terhadap tax avoidance. Komisaris independen memiliki pengaruh positif terhadap tax avoidance. Sedangkan sales growth tidak menunjukkan adanya pengaruh terhadap tax avoidance.
Analisis Pelaksanaan Program Magang MBKM terhadap Minat dan Pengetahuan Mahasiswa dalam Memilih Karir sebagai Akuntan Perusahaan
Authors: Senapan Melindah Seviona , Senapan Sofie Yunida Putri
Published: August 2024

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh pelaksanaan program magang Merdeka Belajar Kampus Merdeka (MBKM) terhadap minat dan pengetahuan mahasiswa dalam memilih karir sebagai akuntan perusahaan. Mahasiswa yang digunakan sebagai responden pada penelitan ini adalah mahasiswa Akuntansi angkatan 2020 di Universitas Pembangunan Nasional “Veteran” Jawa Timur yang mengikuti kegiatan MBKM. Sejumlah 268 orang mahasiswa telah mengikuti MBKM dan 124 mahasiswa diantaranya memilih melaksanakan kegiatan MBKM Magang di berbagai Perusahaan. Data diperoleh dari hasil sample terhadap 55 responden yang telah melaksanakan magang di berbagai Perusahaan, seperti Perseroan Terbatas (PT), Badan Usaha Milik Negara (BUMN), Badan Usaha Milik Daerah (BUMD), Perbankan, Commanditaire Vennootschap, dan Jasa Layanan lainnya. Analisis data yang digunakan dalam penelitian ini adalah Structural Equation Modeling Partial Least Square (SEM-PLS). Hasil penelitian menunjukkan setiap indikator pada semua konstruk terbukti valid dan riabel dalam mencerminkan masing-masing konstruknya. Pengujian signifikan yang digunakan dalam penelitian ini adalah uji-t dan p-value dengan bootsropping menyatakan bahwa pelaksanaan program magang MBKM mempengaruhi minat dan pengetahuan mahasiswa untuk berkarir sebagai Akuntan Perusahaan.
Evaluasi Hubungan Antara Bauran Pemasaran Jasa dan Dimensi Ekuitas Merek
Authors: Senapan Nanik Hariyana , Senapan Hendra Syahputra
Published: August 2024

Dalam lingkungan bisnis yang sangat kompetitif saat ini, merek bukan hanya alat untuk mempromosikan nilai tambah pada produk, tetapi juga merupakan salah satu aset terpenting bagi suatu perusahaan. Merek membantu menciptakan nilai bagi pelanggan dan organisasi, serta menjelaskan mengapa pelanggan bersedia membayar lebih untuk membeli barang atau jasa tertentu. Penelitian ini secara mendalam mengkaji bagaimana berbagai elemen dalam bauran pemasaran jasa, termasuk harga, produk, tempat, iklan, bukti fisik, proses, dan orang, memengaruhi empat dimensi utama ekuitas merek, yakni kualitas yang dirasakan, loyalitas merek, kesadaran merek, dan asosiasi merek. Metode penelitian yang digunakan adalah deskriptif dan korelasional, yang memungkinkan peneliti untuk mengumpulkan data melalui pendekatan probabilistik dari sejumlah toko di kota Jember dengan menggunakan kuesioner yang telah divalidasi. Data ini kemudian dianalisis menggunakan uji statistik yang relevan, dan hasil penelitian diuraikan untuk mencapai kesimpulan yang jelas. Hasil penelitian ini mengungkapkan adanya hubungan positif dan signifikan yang kuat antara berbagai aspek dalam bauran pemasaran jasa dan dimensi ekuitas merek dalam konteks jaringan toko di kota Jember. Ini menyoroti pentingnya strategi pemasaran yang tepat dalam membangun dan mengelola merek yang kuat, yang pada gilirannya dapat meningkatkan nilai merek dan menciptakan pelanggan yang lebih setia.
Implementasi Sistem Enterprise Resource Planning (ERP) Berbasis Odoo pada Start Up Bidang Fashion
Authors: Ardiyanti Alfi , Wilasittha Acynthia Ayu
Published: August 2024

Tujuan penelitian yang dilakukan yaitu untuk mengimplementasikan atau menerapkan sistem Enterprise Resource Planning  (ERP) berbasis Odoo terhadap pengelolaan pencatatan keuangan dan seluruh kegiatan Akuntansi pada PT Look Good. Penelitian ini bersifat kualitatif dengan metode studi kasus deskriptif dan menggunakan data primer. Penelitian ini diharapkan mampu dijadikan sebagai sumber ilmu dan referensi dalam penelitian selanjutnya yang berkaitan dengan pengimplementasian Enterprise Resource Planning (ERP) berbasis odoo pada modul akuntansi di start up fashion. Hasil penelitian terhadap pengimplementasian Enterprise Resource Planning (ERP) berbasis odoo di PT Look Good terbukti sangat membantu dalam pencatatan, perhitungan, pengikhtisaran hingga pelaporan keuangan yang awalnya dilakukan secara manual kini dapat terintegrasi dalam sistem yang terkomputerisasi. Penerapan ERP berbasis Odoo dapat diakses dengan mudah melalui modul-modul yang diberikan sehingga memudahkan seluruh pengelolaan kegiatan transaksi yang dilakukan oleh PT Look Good. Hal ini memudahkan dalam pemerolehan sistem informasi akuntansi yang dapat menggambarkan kondisi aset, kewajiban dan ekuitas yang sesuai dengan kondisi perusahaan yang sebenarnya, sehingga mampu meminimalisir adanya kesalahan dalam pengambilan keputusan.
A Retrospective Analysis of the Impacts of the Cultural Revolution on Childhood Trauma
Authors: Hendricks Luke
Published: August 2024

The Cultural Revolution (1966-1976) was a tumultuous period in Chinese history that had profound and lasting impacts on the country's youth. This paper conducts a retrospective analysis of the Cultural Revolution's impact on childhood trauma through oral histories and interviews with individuals who experienced this era firsthand. By examining the cultural, political, historical, social, and economic contexts of China during and after the Cultural Revolution, the study explores the methods through which young people were exposed to traumatic events and the long-term psychological effects these experiences had on them. The analysis employs the Diagnostic and Statistical Manual of Mental Disorders (DSM-5) criteria to assess the presence of Post-Traumatic Stress Disorder (PTSD) among the interviewees. Findings reveal that many individuals experienced significant trauma, characterized by direct exposure to violence, witnessing traumatic events, and enduring the long-term consequences of these experiences. This study underscores the importance of understanding the deep-seated emotional and psychological scars left by the Cultural Revolution and the need for further research to comprehend the full extent of its impact on subsequent generations.
Explorating Potencial Investment in Pangkalpinang
Authors: Reniati Reniati , Rahmani Zikri , Nurwasya Nurwasya , Atlantika Ria
Published: August 2024

Pangkalpinang city has abundant natural resource potential and has promising investment potential for investors. The Pangkalpinang city government supports investment through policies that are pro-business and ease of doing business. With the potential for abundant natural resources such as tin, as well as the marine, fisheries and tourism industries, it is hoped that they will be able to support the sustainable economic growth of Pangkalpinang city. This research aims to determine the leading sectors that have investment potential in Pangkalpinang city. This research was conducted in the city of Pangkalpinang. The data source in this research uses secondary data in the form of a time series from the Gross Regional Domestic Product (GRDP) of Pangkalpinang city for 2018-2022. The analytical tools used in this research are: 1). Location Quotient (LQ) analysis is used to determine the base and non-base sectors in the economy of Pangkalpinang city 2). Shift Share analysis is used to determine changes and shifts in the economic structure of Pangkalpinang city. The results of this research show that there are 4 non-based sectors and 13 basic sectors based on LQ analysis and based on shift share analysis, there are 11 industries that have excellent location advantages or grow faster than the same industry elsewhere. This makes the city of Pangkalpinang a city worthy of being an investment destination.
Food And Beverage Industry Sector Linkages In Indonesia
Authors: Tamin Junifer , Robiani Bernadette , Teguh M , Mukhlis Mukhlis
Published: August 2024

: The food and beverage industry in Indonesia is growing rapidly at the moment. Indeed, Indonesia is currently undergoing an economic transformation towards industrialization and services. Therefore, one of the factors that can support the acceleration of industrialization in Indonesia is to look at the linkages between the food and beverage industry sector, which makes the largest contribution to the manufacturing sector, and other industrial sectors. This study examines the linkages between the food and beverage industry and other manufacturing sectors, as well as the resulting income multipliers. The data used in this study is Indonesia's 2021 input-output data obtained from BPS. The analysis techniques used are descriptive analysis, linkage analysis, and multiplier analysis. The results showed that the food and beverage industry sector contributed 23.15% of the gross value added of the manufacturing industry. The IFL value of 1.1703 and the IBL value of 1.2092 indicate that the food and beverage industry has strong linkages with the downstream and upstream sectors. When multipliers, specifically income, are considered, each demand for the food and beverage industry of 1 rupiah, results in a total increase in income in the sector of Rp 345,911,027.
The Effect of HDI and Unemployment Rate on Poverty in the Riau Islands
Authors: Suganda Azhar , Ramadhini Novi , Harahap Putri Nabila , Nugrahadi Eko Wahyu , Gultom Grace
Published: August 2024

Poverty in the Riau Islands Province will be studied from 2018 to 2023 with a focus on how it affects HDI and unemployment rates. We analyzed secondary data obtained by the Central Statistics Agency (BPS) using quantitative methods in this research which uses a documentation approach. Random Effect Model (REM) was selected as the best estimation model after a series of panel data tests, including Chow, Hausman, and Legrange Multiplier tests. Unemployment has a significant and positive effect on poverty according to this research (coefficient = 3971.224). This means there is an increase of 39% in the underprivileged population for every 1% increase in the unemployment rate. There is a positive and statistically significant correlation between HDI and poverty (r=2086.092), which shows that a 1% increase in HDI means an increase in poverty of 20%. The findings from this study show increasing employment opportunities and improving the quality of human resources as potential efforts to reduce poverty in the Riau Islands Province.