bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS PERHITUNGAN DESAIN LAYOUT GUDANG SPAREPART KAPAL PADA KANTOR CABANG MERAK - BAKAUHEUNI PT. ASDP
Authors: Mulyati Erna , Mulyati Dini , Maniah Maniah , Hidayat Syamsu
Published: January 2024

PT ASDP is a company engaged in the field of water transportation. Its main function is to provide access to inter-island public transportation as well as transportation access to areas that do not yet have crossings. Maintenance of ships at PT. ASDP is a must, so the speed of warehouse services in providing spare parts is important. Currently, the spare parts storage warehouse belongs to a third party (BGR warehouse) which shows a large accumulation of goods. This will result in damage if the spare part has a limited-service life and an increase in warehouse rental costs on third parties. Therefore, PT ASDP plans to transfer its spare parts to branch warehouses in Merak and Bakauheuni. This study aims to determine the layout design of the ship spare parts warehouse for PT ASDP branch offices in Merak and Bakauheuni using the class-based storage method, along with the calculation of the needs of using racks and bins. The result of the study is the layout design of the Bakauheni and Merak branch warehouses along with racking and bin needs that can be used as a reference for PT. ASDP in simplifying the process of inbound and outbound spare parts.
PENGARUH FINANCIAL LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN PELAPORAN TERINTEGRASI SEBAGAI VARIABEL INTERVENING
Authors: Suryo Medianto , Maulana Dikdik
Published: January 2024

Perusahaan adalah sebuah organisasi yang mencakup sekelompok individu yang bekerja sama untuk mencapai tujuan organisasi. Nilai perusahaan yang tinggi merupakan keinginan pemilik perusahaan, karena nilai yang tinggi menunjukkan bahwa kekayaan pemegang saham juga tinggi Investor juga lebih tertarik untuk menanamkan sahamnya pada perusahaan yang memiliki prospek bagus untuk meningkatkan shareholder value, tujuan dari penelitian ini adalah untuk mengetahui ada atau tidaknya pengaruh Financial Leverage dan Ukuran Perusahaan, terhadap Nilai Perusahaan dengan Pengungkapan Pelaporan Terintegrasi sebagai Variabel Intervening. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Data populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2019 berjumlah 671 perusahaan, serta pengambilan sampel dengan teknik purposive sampling dengan kriteria tertentu. Teknik analisis data yang digunakan dalam penelitian ini adalah koefisien korelasi, uji normalitas data, analisis jalur, analisis regresi linier sederhana, analisis koefisien determinasi, uji-t dan uji-f. Perhitungan  statistik  menggunakan  SPSS for windows  version 22. Penelitian  ini menunjukkan  bahwa  Financial Leverage dan Ukuran Perusahaan berpengaruh terhadap Nilai Perusahaan dengan Pengungkapan Pelaporan Terintegrasi sebagai Variabel Intervening dan telah berpengaruh secara parsial.
ANALISIS DAN RANCANGAN SISTEM INFORMASI MONITORING PIUTANG PELANGGAN BISNIS MENGGUNAKAN WHATSAPP GATEWAY API
Authors: Armiati Sari , Mulyati Khairaningrum , Wiranda Adi Tiya
Published: January 2024

PT XYZ as a company engaged in the service sector has services for sending letters and packages on credit to partners who already have cooperation agreements. Every incoming shipment from partners will become receivable, then the company records each incoming receivable so that it is monitored so that partners do not pay receivables beyond the due date. Activities that support the management of receivables are reporting of each receivable to determine the amount and maturity of the receivable. The current accounts receivable management business process is still semi-computed, therefore it is necessary to have a special system that can manage accounts receivable activities properly so that they can be controlled from period to period by providing receivable notification features to partners.

In this study, which is part of the development of a receivables information system, which is reflected in the financial rules regarding receivables. Research activities are carried out in the analysis phase and the information system design phase. Information system analysis uses Porter's value chain to describe ongoing activities and BPMN notation to model the main activity business processes. As for the design is done using an object-oriented approach. In designing this system, the tools used to describe processes and databases are designed using the Unified Modeling Language (UML) which provides accounts receivable management features, notifications using Whatsapp chat media and accounts receivable reporting features.

The output of the research is in the form of a report on the design of an information system for monitoring receivables using the Whatsapp Gateway API, software documents and research publications. The design of the information system built can make it easier for system developers to build management systems and monitor receivables at PT XYZ.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP HARGA SAHAM PADA SUBSEKTOR BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022
Authors: Aprianti Vika , Eka Putra Okta , Fadillah Sagita Dena
Published: January 2024

This research was conducted with the aim of knowing the description and influence of Return on Assets, Earning Pershare, Price Earning Ratio, Exchange Rates and Inflation on the share prices of the coal subsector listed on the Indonesia Stock Exchange (BEI) for 2018-2022. The research method used in this research is quantitative analysis with descriptive and verification methods to determine the description of internal factors (Return on Assets, Earning Pershare, Price Earning Ratio). This research uses secondary data in the form of annual reports from each company, with a sample size of 23 companies and 115 financial reports using non-probability sampling techniques, purposive sampling. Data testing techniques are carried out using classical assumption tests, multiple linear regression coefficient tests, coefficient of determination tests, and hypothesis tests. Based on the results of research using the determination test, it was found that the Return on Assets variable had an effect on stock prices by 3.7%, the Earning Pershare variable had an effect on stock prices by 8.6%, while the Price Earning Ratio variable had an effect on stock prices by 0.6%, The exchange rate variable has an effect on stock prices by 2.2% and the inflation variable has an effect on stock prices by 1%. The verification results found that the variable Return on Assets had an effect on stock prices, Earning Pershare had an effect on stock prices, Price Earning Ratio had no effect on stock prices, Exchange Rates had no effect on stock prices, Inflation had no effect on stock prices and the Variables Return on Assets, Earnings Pershare, Price Earning Ratio, Exchange Rate and Inflation were simultaneously found to have a significant influence on share prices.
APAKAH HARGA SAHAM DAPAT DI PENGARUHI OLEH INTELEKTUAL CAPITAL DAN OPINI AUDIT
Authors: Supriadi Adi
Published: January 2024

This research aims to determine and obtain empirical evidence of the influence of intellectual capital and audit opinion on share prices. This research uses quantitative research using descriptive methods. The population in this study includes Infrastructure, Utilities and Transportation listed on the Indonesia Stock Exchange, namely 79 companies. The sampling technique used was purposive sampling by obtaining 60 data. The analysis method used a multiple linear regression model which was processed and analyzed using the IBM Statistical Package for Social Sciences (SPSS) version 25 program. The results of the study showed that intellectual capital and audit opinion had no effect. on share prices either simultaneously or partially. This research is expected to provide benefits to future researchers as additional material for consideration, as a reference, as material for analysis and this research is expected to be useful for companies, from the input and results of this research it can provide information to certain parties in the company regarding intellectual capital and opinions regarding stock price. The limitation of the research is that this research only focuses on certain companies that match the research criteria so that the research results cannot be generalized to all infrastructure, utilities and transportation listed on the Indonesia Stock Exchange. Investors and potential investors who want to invest their shares in a company should first look at the financial condition and fundamentals of the company they will choose.
PENGARUH TOTAL ASET DAN TINGKAT HUTANG TERHADAP TARIF PAJAK EFEKTIF DI PERUSAHAAN BUMN YANG TERCATAT PADA BURSA EFEK INDONESIA
Authors: Fatmawati Ade Pipit , Aprillia Eunike
Published: January 2024

In Indonesia, the largest capacity to support the needs of the state is taxes. The company is part of the corporate tax subject. The aim to find effect of total assets and debt leveels to effective taxrates inBUMN liisted in Indonesia Stock Exchange. Researchers use quantitattive methods and associative problem formulation in the form of cause and effect. Using purposive sampling part of the type of non-probability sampling obtained 50 data. DescriptiveStatistics, ProductMoment Correlation Analysiis, MultipleCorrelation Analysiis, Multiiple Regression Analysiis, CoefficientDetermination Analysiis, PartialHypothesis Testiing, and SimultaneousHypothesis Testing areuse anaalyze data. The results show that total assets have effect to effectivetax rate, debt rate has no effect to effective taxrate and total assets and debt rate have an effect on the effeective taxrate simultaneously.
PENGARUH PERANAN AUDITOR INTERNAL TERHADAP PENCEGAHAN KECURANGAN PADA DIREKTORAT METROLOGI KEMENTERIAN PERDAGANGAN REPUBLIK INDONESIA
Authors: SATRIA MUHAMMAD RIZAL , Lestarina Nina
Published: January 2024

Direktorat Metrologi Bandung adalah salah satu institusi pemerintahan dibawah kementrian perdagangan yang bergerak dalam menangani kegiatan metrologi legal yaitu perlindungan konsumen khususnya dalam menjaga standar- standar yang digunakan dalam perdagangan di Indonesia. Sebelum kecurangan terjadi dalam suatu perusahaan atau organisasi maka dibentuk pengawasan yang dilakukan oleh audit internal dalam menjalankan suatu perusahaan atau organisasi yang tentunya akan dilakukan oleh ahli professional dalam bidang audit yaitu auditor internal perusahaan. Dengan adanya internal audit diharapkan mampu mencegah kecurangan yang ada pada suatu perusahaan. Penelitian ini bertujuan untuk membuktikan dengan metode penelitian yaitu kuantitatif dan penelitian ini menggunakan data primer berupa kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah Uji Validitas, Uji Reabilitas, Uji Normalitas, Uji Korelasi Rank Spearman, Uji Koefisien Determinasi, Uji Regresi Linier Sederhana, Uji Hipotesis (Uji t). Hasil penelitian ini menunjukkan bahwa peranan auditor internal terhadap pencegahan kecurangan pada Direktorat Metrologi Kementerian Perdagangan RI memiliki hubungan variabel kuat yaitu sebesar 0,686 dan berdasarkan hasil uji regresi sederhana yang diperoleh nilai positif serta tingkat signifikannya sebesar 0,000 < 0,005 yang dimana jika t hitung > t tabel artinya Ho ditolak dan Ha diterima sedangkan jika sebaliknya t hitung < t tabel maka Ho diterima dan Ha ditolak. Dalam penelitian ini menyatakan bahwa peranan auditor internal memiliki pengaruh positif dan signifikan terhadap pencegahan kecurangan pada Direktorat Metrologi Kementerian Perdagangan Republik Indonesia.
PENGARUH APLIKASI E – FILING TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI PADA PEGAWAI HONDA ASTRA MOTOR CABANG BANDUNG
Authors: Sundari Rima , Diawati Prety , Khairunnisa Dina
Published: January 2024

Pajak merupakan salah satu penerimaaan negara terbesar yang dipergunakan untuk membiayai segala pengeluaran negara . Penerimaan pajak juga nantinya akan dikembalikan lagi kepada masyarakat dengan manfaat yang dapat diterima berupa pembangunan nasional seperti fasilitas transportasi, fasilitas pendidikan,  fasilitas sarana dan pra sarana, dan fasilitas Kesehatan. Oleh karena itu, seorang wajib pajak diharuskan untuk menaati kepatuhan wajib pajak sesuai dengan regulasi perpajakan yang diberlakukan. Dengan adanya sistem e – filling diharapkan dapat memudahkan wajib pajak dalam menyampaikan SPT karena prosesnya dapat dilakukan kapan saja dan dimana saja. Maka dari itu tujuan dilakukan penelitian ini untuk mengetahui Pengaruh Aplikasi E – Filing  Terhadap Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Pada Pegawai Honda Astra Motor Cabang Bandung. Metode penelitian yang digunakan adalah kuantitatif. Dalam penelitian ini pengumpulan data menggunakan data primer yang diperoleh dengan kuisioner yang diberikan kepada 42 responden ialah wajib pajak orang pribadi yang merupakan pegawai Honda Astra Motor Bandung. Dalam penelitian ini alat ujinya menggunakan uji validitas, uji reliabilitas, analisis korelasi spearman rank, analisis regresi linier sederhana, uji koefisien determinasi, dan uji t.
PENGARUH AUDIT INTERNAL TERHADAP PENEKANAN RISIKO KECURANGAN PADA PT POS FINANSIAL INDONESIA
Authors: Rohyana Cahyat , Rahmadina Moch Taufiq Fajar , Marismiati Marismiati
Published: January 2024

In a company, internal control or internal audit is essential to achieve the company's objectives by preventing actions that could harm the company itself. This research is conducted to understand the influence of internal audit on the suppression of fraud risk. The research is a quantitative study with primary data obtained through interviews, questionnaires, and literature studies. Internal audit (X) and Fraud Risk Suppression (Y) are the variables examined. The sampling technique used in this research is purposive sampling, with a total of 35 samples obtained. The data was collected through questionnaires distributed to all respondents, who are employees of PT Pos Finansial Indonesia. Subsequently, the data was processed using SPSS, involving Validity Test, Reliability Test, Normality Test, Spearman Rank Correlation Analysis, Simple Linear Regression Analysis, t-test and Coefficient of Determination Test. The Research results indicate that internal audit significantly influences the emphasis on fraud risk at PT Pos Financial Indonesia
PENGARUH AUDIT OPERASIONAL TERHADAP SISTEM AKUNTANSI PENJUALAN PADA PT. CARDIG LOGISTIK INDONESIA
Authors: Indra Dr Indra Firmansyah , Dian Rahayu Elok Melinia
Published: January 2024

Perusahaan-perusahaan di Indonesia saat ini semakin bekembang pesat, hal ini ditandai dengan semakin banyaknya dan beratnya persaingan dunia usaha, seperti perusahaan-perusahaan jasa. PT Cardig Logistik Indonesia (CLI) merupakan salah satu perusahaan yang bergerak dibidang logistik di Indonesia.  penerapan sistem penjualan pada perusahaan-perusahan masih banyak yang belum efektif, seperti adanya penggelapan dana yang dilakukan oleh pihak pemasaran yang tidak memberikan laporan yang sesuai dengan penjualan yang sebenarnya serta tidak adanya pencatatan laporan keuangan yang jelas. Oleh karena itu diperlukan suatu sarana yang dapat menilai aktivitas manajemen dalam kegiatan operasi perusahaan yaitu berupa audit operasional. Penelitian ini bertujuan untuk mengetahui pelaksanaan audit operasional, sistem akuntansi penjualan, dan pengaruh audi operasional terhadap sistem akuntansi penjualan. Metode penelitian yang digunakan adalah metode deskriptif analisis dengan melakukan survey lalu menggambarkan, menganalisis dan kemudian menarik kesimpulan. Analisa data yang digunakan adalah Uji Validitas, Uji Reliabilitas, Uji Normalitas, Regresi  Linier Sederhana, Uji Korelasi, Koefisien  Determinasi,  Uji  t  dengan  menggunakan  alat  uji  SPSS  26. Hasil mengujian uji t yang di lakukan menggunakan SPSS, didapatkan hasil yaitu  terdapat pengaruh yang signifikan audit operasional terhadap sistem akuntansi penjualan.
GREEN SUPPLY CHAIN: MODEL ERP UNTUK KOPERASI KECIL DALAM MENGURANGI BIAYA OPERASIONAL
Authors: Tanjung Riani , Rahmawati Ariska Yuni , Anti Desak Made Sri Geby
Published: January 2024

A cooperative is an economic entity that is unique, namely ownership and purpose business involving members.  In cooperatives, apart from being a business owner, members at the same time become perpetrators or actors in operating the business. Cooperatives are business entities that collectively achieve the goals of the individuals who are members. The small farming industry, despite the second food and drink production, often faces many challenges in managing their product. KPSBU as provider credit of small farming industry members has scheduled the delivery chain. This abstract introduces the concept of a Green Supply Chain tied to the specific needs of small-scale credit providers in a small farming sector. By examining the potential benefits and addressing the challenges faced by these farmers to reduce such costs which caused by their activity, this study aims to shed light on practical strategies for developing cost-effective and environmentally sustainable supply chain practices in the context of small-scale corps called the ERP model. Through case studies and analyses, this research provides insights that can empower small farmers to navigate the intersection of economic viability and environmental stewardship by adapting and comparing the cost with the efficiency of maximum output.
ANALISIS BIAYA RISIKO PROSES PRODUKSI TEH : MITIGASI DENGAN METODE FAILURE MODE AND EFFECT ANALYSIS DAN FAULT TREE ANALYSIS
Authors: Purnomo Agus , Syafrianita Syafrianita , Pratama Muhammad Fikri
Published: January 2024

Meningkatnya persentase teh yang gagal uji quality control pada kurun empat bulan terakhir tahun 2023 di PTPN VIII menyebabkan kerugian Perusahaan yang signifikan baik material maupun citra perusahaan. Dengan demikian permasalahan penelitian ini yaitu apa yang menjadi risiko dalam memproduksi teh dan bagaimana memitigasi risiko dalam kegiatan produksi teh di PTPN VIII. Sedangkan tujuan penelitian ini adalah mengidentifikasi risiko-risiko yang timbul pada kegiatan manufaktur teh dan merancang tindakan mitigasi untuk perbaikan terhadap risiko guna meminimasi biaya kerugian Perusahaan akibat produksi yang gagal quality control. Nilai Risk Priority Number menunjukkan terdapat14 risiko dalam memproduksi teh di PTPN VIII, namun berdasarkan analisis Pareto dapat didentifikasi 7 risiko utama yang menjadi fokus penelitian untuk dilakukan upaya mitigasi. Penggunaan metode Fault Tree Analysis berhasil mencari akar penyebab risiko utama ini yaitu asap masuk ke withering trough, asap masuk ke mesin pengering, overfired, hasil gilingan terlalu halus, over oksidasi, bubuk teh terkontaminasi, dan hasil gilingan terlalu kasar. Selanjutnya analisis perbaikan berdasarkan akar penyebab masalah ini diestimasi dapat mereduksi biaya total kerugian Perusahaan akibat teh yang gagal quality control selama 4 bulan sebesar Rp. 11.827.120.069,-
Determinants of financial performance on tax avoidance moderated by transfer pricing (empirical study on energy companies listed on IDX 2018 - 2022)
Authors: Indupurnahayu  , Renea Shinta Aminda  , Immas Nurhayati  , Widyatmanto Setyawan
Published: January 2024

The problem in the object of this study is about Company Size, receivables, debt, costs, and profits against tax avoidance and how the results when moderated transfer pricing. The study aims to analyze company size, receivables, debt, costs, profits against tax avoidance through transfer pricing. The research method used is quantitative method with secondary data. Data collection through interview techniques and documentation data collection by recording or collecting data on energy companies listed on the IDX for 2018-2022. From a population of 82 companies, a sample of 52 companies was obtained using purposive sampling according to criteria. Testing panel data regression model data with Chow Test and Hausman Test techniques using E-views application. The results prove that the performance of energy companies: Company Size, receivables, debts, costs, and profits have a significant positive effect  on tax avoidance, and transfer pricing moderation  positively affects the financial performance of energy companies on tax avoidance.
The influence of market orientation, entrepreneurial orientation and social media marketing on MSME marketing performance case study: Ismea Member
Authors: Ahmad Juwaini  , Indupurnahayu  , Popy Novita Pasaribu  , Effi Indriana
Published: January 2024

This study aims to analyze the impact of market orientation, entrepreneurial orientation, and social media marketing on the marketing performance of MSMEs that are members of ISMEA. This type of research is quantitative research. The study population consisted of 200 ISMEA members. the number of samples taken were as many as 67 respondents. The research instrument used was a questionnaire. The results of the analysis using multiple regression techniques. The results of the F test showed a significance value of 0.000 <0.05, and a calculated F value of 52.374 > from F table 3.134. This shows the alternative hypothesis is accepted. That is, simultaneously, market orientation, entrepreneurial orientation, and social media marketing have an influence on marketing performance. The results of the (partial) t test show that the significance value of market orientation is 0.151 < than 0.05, and the calculated t value is 1.855 > from t table 1.67. This shows the alternative hypothesis is accepted. That is, market orientation has a significant effect on marketing performance, and the value of entrepreneurial orientation is 0.0391 > 0.05. Then the alternative hypothesis is accepted. This shows that entrepreneurial orientation has a significant influence on marketing performance. The results of the t test (partial) show that the effect of social media marketing on marketing performance is a t count of 1.972 > t table of 1.67. Therefore, the social media marketing alternative hypothesis is accepted. That is, there is an influence between social media marketing and marketing performance.
The Influence of Principal Transformation on Junior High School Teachers' Performance and Job Satisfaction
Authors: Wabibah Didin Iis Wahyu , Suhaimi Suhaimi , Ahmad Karyono Ibnu , Noor Ihsan
Published: January 2024

Internal and external factors influence the low performance of junior high school teachers. Private junior high school (SMP) teachers in Banjarbaru are strongly influenced by transformational leadership, work motivation, and job satisfaction, so improving teacher performance by identifying the problems they face and finding alternative solutions is necessary. The research was conducted to analyze the direct and indirect influence of the principal's transformational leadership and work motivation on performance through job satisfaction of private junior high school teachers in Banjarbaru City. The research design used in this research is descriptive, using a path analysis model (part analysis) to analyze the pattern of influence between variables. The research population was 266 teachers from 14 private junior high schools in Banjarbaru City. Moreover, 160 respondents were taken as research samples using the Probability Simple Random Sampling technique. Data collection uses questionnaire instruments, and data analysis uses descriptive analysis, classical assumption testing, hypothesis testing, and path analysis. The results of the data analysis obtained show that the regression coefficient value of the transformational leadership variable of the principal and teacher performance is 0.396, the variable job satisfaction and teacher performance is 0.365, the variable work motivation and teacher performance is 0.226, the variable principal transformational leadership and job satisfaction is 0.605, the variable work motivation and job satisfaction is 0.290, the variable transformational leadership with performance through job satisfaction is 0.137 and the variable work motivation and performance through job satisfaction is 0.073. The research results show that the level of transformational leadership of school principals, the level of job satisfaction, and the level of teacher performance in junior high schools in the city of Banjarbaru are in the medium category, while the level of work motivation is in the high category. There is a partial direct relationship between the transformational leadership of school principals, work motivation, job satisfaction, and teacher performance in private junior high schools in Banjarbaru. There is an indirect relationship between transformational leadership, work motivation, and performance through job satisfaction in private junior high schools throughout Banjarbaru City, so there is a need to increase the variables of transformational leadership, work motivation, job satisfaction, and teacher performance.
Analysis of the influence of organizational culture, training and compensation on the performance of education personnel (empirical study at the Faculty of Fisheries and Marine Sciences IPB)
Authors: Indupurnahayu, Renea Shinta Aminda  , Awang Darmawan Putra  , Amir Tengku Ramly  , Niar Yuniarsih
Published: January 2024

Performing education personnel who does not meet the standards may affect a job assignment. High performance can improve the quality of a job, and efforts to improve performance continue to be carried out, one of which is by developing the existing organizational culture, conducting quality training, and adjusting to the provision of compensation, which may affect the performance of the Education Personnel. This study aims to analyze: 1) the effect of organizational culture on performance, 2) the effect on performance, 3) the effect of compensation on performance, and 4) the influence of organizational culture, training, and compensation on performance. The data collection technique used a questionnaire with a saturated sampling method where all population members (69 education personnel) were used as samples. Partial Least Square (PLS) based on Structural Equation Model (SEM) using SmartPLS 3.0 software used during data analysis. The results of the analysis show that: 1) organizational culture affects the performance of education personnel, 2) training affects the performance of education personnel, 3) compensation affects the performance of education personnel, and 4) organizational culture, training, and compensation together affect the performance of education personnel. Thus, the results indicate that organizational culture, training, and compensation do not have a positive and significant effect on the performance of education personnel at the Faculty of Fisheries and Marine Sciences, Bogor Agricultural University.
Munkabérek egyenlőtlenségei a globális értékláncokban: a magyarországi akkumulátoripar esete
Authors: Czirfusz Márton
Published: January 2024

Magyarországon jelenleg bővülőben van az elektromos járműgyártást kiszolgáló akkumulátoripar. A közel 40 hazai vállalat az évtized közepén több mint 30 ezer főt fog foglalkoztatni. A tanulmány a globális értékláncok irodalmához kapcsolódva, vállalati pénzügyi adatokat elemezve tárja fel, hogy a foglalkoztatottak mekkora mértékben részesülnek az akkumulátoripar által megtermelt értékből. Ebből a munkavállalók a cellagyártásban részesednek legkevésbé. Az adózás előtti eredmény az értéklánc más pontjain is jelentős. A munkabérek a közvetlen foglalkoztatotti mag, a kölcsönzött belföldi és harmadik országbeli munkavállalók körében különböznek: a közvetlen foglalkoztatottak hatást gyakorolhatnak a bérhányad növelésére, a harmadik országbeli kölcsönzöttek a legkiszolgáltatottabbak. Az akkumulátoripari értékláncok elemzése kapcsán a tanulmány rámutat a vállalati pénzügyi adatok elemzésének módszertani korlátaira is.
Tulajdonosi és piacszerkezeti változások a magyar bankszektorban
Authors: Várhegyi Éva
Published: January 2024

A 2010-ben hatalomra került Orbán-kormány – a stratégiainak tekintett többi ágazathoz hasonlóan – a bankszektorban is jelentős változásokat irányzott elő. Meghirdette, hogy a nemzeti tulajdon arányát legalább 50 százalékra kell növelni, a kormány bankpolitikáját támogató MNB pedig a hitelintézetek számának csökkentését, a piaci koncentráció növelését is kívánatosnak tartotta. E célok elérését segítette, hogy a 2008-as globális hitelválságot követően a világon mindenütt erősödtek az állami beavatkozások a versenypiacokon, különösen a pénzügyi szektorokban. A cikk a magyar bankszektorban 2010 és 2023 között végbement tulajdonosi és piacszerkezeti változások fontosabb jellemzőit elemzi, majd hipotéziseket fogalmaz meg a szektor működésében várható következményekről és a kialakult helyzetben rejlő kockázatokról. A szektort átalakító kormányzati akciók a társadalom számára elsősorban azzal növelték meg a kockázatot, hogy a fejlett világban egyedülálló módon a banki eszközök negyedét a politikai hatalom által befolyásolt magántulajdonosok kezébe juttatták.
Student’s Perception on the Use of Fun Vocabulary Multimedia in Enhancing Vocabulary Mastery for Elementary Level
Authors: Fitriani Eka Surya , Tasril Virdyra , Rizka Ade
Published: January 2024

The developments of multimedia language learning after Covid Pandemic. With the rise of the Internet and new technology, given students' perception about the use of Fun Vocabulary, their experience in the sector is critical for the successful development of academic programs, since the end user's perception toward the application of information technology is one of the most effective aspects. Hence this study was conducted in purpose to evaluate the students’ perception on the usage of multimedia Fun Vocabulary for grade IV elementary students as the implementation of Computer Assisted Language Learning (CALL). Twenty students filled the questionnaire survey after they experienced learning within the multimedia in case to assess the performance and qualities of a designed multimedia Fun Vocabulary. This study applied quantitative research to measure the users’ evaluation on platform usage through questionnaire which was as the instrument of collecting data. The result found that the students’ agreement showed positive perceptions prevailed over their disagreement or neutral responses in the questionnaire. Fun Vocabulary multimedia was designed and provided a variety of exercises and materials with interesting visual content which can enhance the understanding of vocabulary in English for elementary school level. It was very helpful for their motivation and interest to keep learning English via the platform and practice through its exercises. On the other side, the findings also indicated that the limitation of multimedia that cannot reach the next grade. On the other hand, other findings showed that the materials were very limited and could not reach more list of vocabulary provided in this multimedia. Otherwise, Fun Vocabulary multimedia simply can be used to learn English for students basically and can be useful for teacher as blended learning at class.
The Effect of the Acting Play Script Technique in Enhancing Speaking Skill for the Students of Senior High School
Authors: Dewi Rini Novia Candra , Yappi Shierly Novalita
Published: January 2024

This research discusses the effect of the acting play script technique in enhancing the speaking skills of students in senior high school. The research used an experimental design called a quasi-experiment and the scoring used a T-test. There were two types of groups involved in this study to compare the results of the speaking skills after the Acting Play Script. One class as the control group only got the pre-test and post-test while the other class as the experiment group got the pre-test, and post-test as well, and an additional treatment called the Acting Play Script technique where the students did a speaking activity using a script made by themselves. In the control group, the speaking pre-test result showed that the mean of students in a number of 29,55 while the experimental group in a number of 30,07. After the researcher did the treatment of the Acting Play Script in the experimental group, the mean of the speaking post-test in the experimental group went up in a number of 45,5 while the mean in the control group was in a number of 40,5. Based on the result, it was concluded that the acting play script technique has an effect in enhancing student speaking skills reinforced by the rise of the students speaking test mean value in the experimental group.
Power over Deforestation on the Selected News Articles about Diamond Mining in Buxwaha Forest, India
Authors: Zulfie Vivian , Sukarno Sukarno , Wahyuningsih Indah
Published: January 2024

Deforestation for mining can threaten the balance between human life and nature. This research was aimed to reveal language and power in some media to report deforestation in Buxwaha protected forest of Madhya Pradesh, India. The data were obtained from The Quint and The Times of India as most influential English-language digital media. Fairclough’s CDA theory was used to analyze the data for scrutinizing the connection of language in social use, power, and capitalism as the ideological element. Noticeably, the results showed power represented by local government and mining ministry that tend to accede to the proposed project without considering the ecological collapse Firstly, based on SFL theory, as the textual analysis the total of 40 data proved dominant process of material, mental, and verbal. Secondly, there was bias media to support the mining project by both online newspapers as the discursive practices. Thirdly, in prioritizing the beneficial business, India as a developing country and private company were elaborated as the socio-cultural contexts. Thus, this research expectantly participated to reconsider awareness on the ignorance of deteriorating social and environmental effects for capitalist goals.
Keywords: Buxwaha Forest, Capitalism, Deforestation, Language and Power, Mining
EFEKTIVITAS PERMAINAN PUZZLE TERHADAP UPAYA PENINGKATAN KOGNITIF PADA LANSIA
Authors: Asrina Pitayanti  , Faqih Nafiul Umam
Published: January 2024

Cognitive therapy needs to be given to the elderly whose function is to increase brain power, improve memory, prevent the risk of Alzheimer's disease, and decrease memory processes in the elderly. The research aims to analyze the effectiveness of puzzle games on the cognitive improvement of the elderly. Pre-experimental research design with a pretest-posttest approach. The target population is the elderly who are in the Karangwerda association with a total of 25 elderly people. The researcher chose a total sampling technique with inclusion criteria, namely elderly people aged 60 years and over, have a good visual function or wear glasses, have a full level of awareness or composition, and are willing to be respondents. The instrument used was the Mini-Mental State Examination (MMSE) questionnaire. Analysis of the results of the study using the Wilcoxon test found that there was an average difference in cognitive function before and after being given puzzle-playing therapy, namely an increase of 1.19 points. The parametric test obtained a p-value of 0.000 (p ≤ 0.05) meaning that puzzle games are effective in improving cognitive function in the elderly. It can be concluded that puzzle games are effectively used in improving the cognitive abilities of the elderly. So that they can be used as an alternative therapy that supports that all the elderly have a good cognitive function and can ultimately maintain the mental health of the elderly.
PENGETAHUAN PERAWAT MEMBERIKAN HIGH QUALITY CPR DAN KESIAPSIAGAAN DALAM MANAJEMEN BENCANA DI INSATALASI GAWAT DARURAT DI 4 RUMAH SAKIT DAERAH DI KAB. SEMARANG
Authors: Maksum  , Dewi Siyamti  , Purnomo
Published: January 2024

Blockage of coronary arteries causes problems in the heart's electrical system, one of them is cardiac arrest occurs suddenly at any time and at anyone. The heart failure caused the supply of food to organs to decrease. As health workers, knowledge of High-QualityPR must be maintained by nurses in dealing with cardiac arrest, and as part of preparedness, nurses carry out their duties when disaster occurs. Objective: This research aims to determine nurses' knowledge of improving High-Quality CPR capabilities in practice settings and in disaster activities. Research method: this research used qualitative descriptive design using the Convenience Sampling Technique, namely sampling taken based on the wishes of the researcher based on convenience, adequacy, and cooperation. Research solution: nurses in carrying out their duties in health services and disaster preparedness must know High-Quality CPR and carry out activities to reduce disasters in patients who experience cardiac arrest problems. Conclusion: This research is expected to confirm in provision High Quality CPR services.
 Keywords:  Cardiac Arrest, High-Quality CPR,  Knowledge
THE INFLUENCE OF HEALTH EDUCATION ABOUT DANGEROUS SIGNS OF PREGNANCY ON PREGNANT WOMEN
Authors: Galaresa Achmad Vindo , Priyoto  , Mega Arianti Putri
Published: January 2024

Pregnancy is a normal and natural process in a woman where physical, psychological and social changes occur during pregnancy. Knowledge about the danger signs of pregnancy is important for the public to know, especially pregnant women because if these danger signs are known early, then treatment will be faster. This research aims is to determine the difference in the level of knowledge of pregnant women about danger signs of pregnancy before and after being given counseling at the Mejayan Community Health Center, Madiun Regency. This type of research is Quasy Experimental with a One-Group Pre-Test-Post-Test approach. The respondents used were 54 with total sampling. The instrument used is a questionnaire that has been tested for validity. Data analysis used paired t-test. The conclusion of the results p value = 0.000, which stated that there was a significant difference in the knowledge of pregnant women before and after being given health education about the dangers of pregnancy using leaflets. It is hoped that the suggestions will serve as input for pregnant women to be more active in seeking information and for health workers to be more active in providing health education and facilitating pregnant women regarding the danger signs of pregnancy.
Keywords: Danger Signs of Pregnancy; Health Education; Knowledge
EFEKTIVITAS PEMBERIAN CHURROS MIX KELORINA TERHADAP PERUBAHAN STATUS GIZI PADA BALITA STUNTING
Authors: Vera Virgia  , Widiyawati Rina
Published: January 2024

The problem of stunting is a classic health problem that is complicated to solve considering the many factors that influence the incidence of stunting itself. Churros, as one of the most popular snacks among the public, can be combined with moringa flour which is rich in nutrients and has been proven clinically and in the field to help overcome the problem of stunting in Indonesia. The purpose of this study was to analyze the effectiveness of giving kelorina churros mix on increasing the weight of toddlers with stunting in the Mojokerto Regency area. The research design used was pre-experimental with a static group comparison design approach. The population in this study were all toddlers with stunting in the Mojokerto Regency under the working area of the Sooko Health Center, Gondang Health Center and Jatirejo Health Center. The variable in this study was the stunting toddler's height. Analysis test was carried out using the Wilcoxon test and the Mann-Whitney test. From the results of the Mann-Whitney test, it was obtained a significance value (p value) of 0.013 <0.05 so it can be concluded that there is a significant difference between the two research groups.

Keywords:  Churros Mix Kelorina, Stunting, Toddler
Recurrent Central Neurocytoma Treated with Robotic Radiosurgery
Authors: Amorim Marina , Simões1 Sara , Ramos Sofia , Leal Mário , Costa Maria Adelina , Calçada Cármen , Linhares Paulo , Costa Paulo
Published: January 2024

Central Neurocytoma is a rare intraventricular neuroepithelial tumor (<1% of primary brain tumors). Surgical resection is the standard treatment, however 30-50% of cases result in subtotal resections. Due to its rare incidence, the therapeutic approach to disease persistence or local recurrence after surgery remains controversial. Recurrence of these tumors can be associated with intracranial bleeding, malignant transformation, or meningeal dissemination, making their local control a challenge. With the advance of radiotherapy techniques, it is estimated that it may play a significant role in the treatment of these tumors. We describe a case report of recurrent Central Neurocytoma effectively and safely treated with Cyberknife® Robotic Radiosurgery. After a follow-up of 81 months, the patient remains asymptomatic without signs of disease progression.
Cardiovascular Dysphagia as A Rare Symptom of Left Atrial Enlargement: A Case Report
Authors: Felipe Anduquia-Garay , Valentina Santa Gil , Nathalia Márquez Parra Paydieg , Rios Yesica Cardona , Bernardo Borraez-Segura
Published: January 2024

Cardiovascular dysphagia is that which is due to luminal obstruction from extrinsic cardiovascular compression of the esophagus (anomalous left subclavian artery, double aortic arch, right aortic arch, cervical aortic arch, Kommerell’s diverticulum, ligamentum arteriosum, aortic aneurysm or dissection, aorto-oesophageal fistula, post-cardiovascular and left atrial dilatation). The diagnosis is frequently suggested by radiographic findings as a barium swallow, and supported by endoscopic and echocardiographic findings. This article presents a 73-year-old woman with progressive dysphagia and enlarged left atrium secondary to mitral valvulopathy and rheumatic fever.
ANALYSIS OF WORK QUALITY ON LOYALTY OF SECURITY PERSONNEL IN ACHIEVING PRODUCTIVITY AT PT. GUNA CIPTA PRIMA
Authors: Fauzia Puja , Siregar Melinda , Sinaga Karina , Putra Adika Fajar
Published: January 2024

This research aims to analyze the relationship between work quality and the loyalty of security personnel as a key factor in achieving productivity at PT. Prima Gunabuat. Qualitative analysis methods are used to evaluate technical competence, work ethics, and compliance with operational standards as dimensions of work quality. The research results show that high work quality positively influences the loyalty of security personnel. Loyalty of security personnel, reflected in adherence to operational tasks and active participation in achieving the company's vision, was identified as a key factor that increases productivity. Guaranteed security, supported by optimal work quality, creates a work environment that allows full focus on core tasks. In conclusion, investment in developing the work quality of security personnel is necessary to build a strong foundation for continued loyalty, create a positive work environment, and increase overall productivity. This research provides valuable insights for similar companies on optimizing human resource potential to achieve business goals.
INTEREST MAPPING OF RETURNEE LABOUR MIGRANTS ON ALTERNATIVE LIVELIHOOD OPTIONS DURING COVID-19 PANDEMIC: A CASE FROM KARNALI PROVINCE, NEPAL
Authors: Pathak Anil Kumar , Bishwakarma Bishnu Kumar , Kattel Rishi Ram
Published: January 2024

The purpose of this study was to map the interest of the labor migrants on alternative livelihood options, who were forced to return home due to Covid-19 pandemic impact. This study employed mixed method- both quantitative and qualitative to gather and analyse information. A semi structured interview was conducted with 238 randomly selected returnee migrants from 17 municipalities of Karnali province, who have returned to their home due to Covid-19 effects from different country during March-June2020. Furthermore, three focused group discussions were conducted with local government elected representatives and staff to assess the local level policies and program to support the integration of returnee migrants at their society. The findings revealed that irrespective of the sex, age, country they have returned and duration of the stay, 90% of the respondent wanted to stay at home and start some enterprise for their livelihood. Among these who want to start enterprise, 90% of them have shown their interest in agriculture enterprising. Within the agriculture sector, the vegetable, goat and poultry subsector were the most preferred agri-enterprising by the returnee migrants. Based on the findings, this study suggests that the local governments need to formulate their policies, program and resources to promote such agricultural enterprising specially targeting to returnee migrants for creating self-employment to integrate returnee migrants locally.
EFFECTIVENESS OF CASE-BASED INTERACTIVE VIDEOS IN ONLINE DISCUSSION FORUMS TO IMPROVE CRITICAL THINKING SKILLS OF PROSPECTIVE MATHEMATICS TEACHERS
Authors: Firdaus Muliawan , Mukhtar Mukhtar , Darari Muhammad Badzlan
Published: January 2024

This research aims to assess the effectiveness of using case-based interactive videos and online discussion forums in improving the critical thinking skills of prospective mathematics teacher students at Universitas Negeri Medan (Unimed). This research uses a mixed methodology, combining statistical analysis of the pre-test and post-test to measure improvements in critical thinking skills and content analysis of reflective journals and discussion forum transcripts to understand students’ learning experiences. Quantitative results show significant increases in post-test scores, indicating improvements in critical thinking skills, while qualitative results highlight the important role of engagement and collaboration in the learning process. This research concludes that interactive videos and discussion forums can be effective learning tools to enrich the mathematics curriculum at Unimed, with potentially broad implications for teacher education as a whole. Recommendations for educational practice and future research are also presented, including suggestions for the instructional design and technological support necessary to implement this innovative learning method.
Los beneficios contables y fiscales en el régimen de las Actividades Agrícolas, ganaderas, silvícolas y pesqueras
Authors: Olarte-García Marcela , Hidalgo-Barrios Blanca Vianey , Flores-Barrios Leonardo
Published: January 2024

La estabilidad económica y alimentaria de los países, depende en gran parte de su sector primario. En México la gran diversidad de microclimas distribuidos en todo el territorio nacional hace que podamos producir gran variedad de alimentos, pues las características apropiadas para cultivos con alta resistencia a la falta de agua (Gobierno de México, 2023).

El objetivo de esta investigación es analizar los beneficios contables y fiscales en el régimen de las Actividades Agrícolas, ganaderas, silvícolas y pesqueras aplicables a las personas físicas y morales. Es importante mencionar que los empresarios que tributen en este régimen conozcan las obligaciones que le corresponden presentar, así como también las nuevas disposiciones fiscales su época y periodo de presentación.