bluuebunny/crossref_metadata_2025 huggingface dataset:
Accountant’s Professional Judgment in the Implementation of Accounting Tasks
Authors:   ", Sherstiuk Oleksandr ,   Institute of Agrarian Economics",   National Scientific Centre, Kyiv, Ukraine
Published: July 2023

The implementation of accounting activities is carried out by accountants with a sufficient level of education and professional skills needed to solve the problems of registration, systematization, generalization and presentation of information based on generally accepted principles and assumptions. The methodological basis of such a solution is forming a set of professional judgments by an accountant. The accountant's professional judgment can be recognized as a way of communication between the enterprise and users regarding the content and results of its activities by the applied conceptual framework. This study aims to identify the role of the accountant's professional judgment and formalize its main elements. It was established that the accountant's professional judgment is the main element of implementing the accounting methodology. It was revealed that the main elements of the accountant's professional judgment are the purpose of its formation, the subject and expected application results. Their parameters are formed under the influence of external objective circumstances, among which the information needs of stakeholders, the nature of the enterprise's economic activity, its scope, as well as the judgment of specialists of the divisions that form the primary data are identified. A professional accountant assesses the impact of the specified circumstances on the purpose, subject and expected consequences of judgments based on his subjective understanding of the relevant data and his attitude to their characteristics. Such assessment is based on theoretical knowledge and experience of the practical work of a professional accountant. This determines the presence of a subjective component in forming, justifying and implementing the professional judgment. Thus, the combination of objective and subjective elements conditions the functioning of the mechanism of professional judgment in the context of providing interested persons with adequate information that can be used to achieve their goals.
Public Funds as an Object of Forensic Economic Expertise
Authors:   Forensic research institution, Kyiv, Ukraine, Ivankov Volodymyr
Published: July 2023

Having chosen a democratic development path, Ukraine is actively working to improve the quality of public finance management. Generally, public funds are not objects of forensic economic expertise. However, funds of the different institutions and associations operating within limits implemented by legislative norms become such objects due to numerous economic crimes. The article aims to reveal the essence and content of the concept of public funds, which will serve as the basis of special knowledge when performing a forensic economic expertise following the goals formed during pre-trial or court proceedings. The heuristic potential of public funds was revealed by clarifying the types of public funds recorded in the legislative field. The types of public funds were analyzed according to their classification features and characteristics in the economic and legal sense, which contributes to the organization of the research of public funds based on this classification and the tasks of forensic economic expertise. It was substantiated that the concept of “public funds of resources” is broader in content than the “public funds of cash resources”. Therefore it is proposed to distinguish them given their corresponding content component during the forensic economic expertise of operations with such objects of expert research. Mandatory criteria for the publicity of funds have been identified, such as public interest, the common (public) purpose of operation, non-commerciality, public-legal regime of operation of the fund of funds established by law, defined as a special object of public financial control, legally defined sources of income, forms distribution and form of use of the monetary fund. Additional classification features of funds of public funds have been established, which allows for their classification in the legal field.
Stock Market Price Effect of the Silicon Valley Bank Failure – A Pre and Within Analysis
Authors:   University of Limpopo, Polokwane, South Africa, Ngwakwe Collins C
Published: July 2023

State-chartered commercial bank – Silicon Valley Bank (SVB) was the primary subsidiary of SVB Financial Group. In March 2023, after central bank–endorsed interest rate hikes during the 2021–2023 inflation surge, there was a bank run on its deposits, which led to its collapse. This marked the third-largest bank failure in U.S. history and took place alongside the March 2023 United States bank failures. This paper evaluated the differential effect of Silicon Valley Bank failure on the stock market. Two objectives were pivotal, namely the examination of differential stock price performance of SVB prior to failure. Secondly is the examination of the differential effect of SVB failure on the US S&P500 stock price performance. Applying a t-test statistics for difference in means, the results show a significant difference in mean stock price of SVB between a month and two weeks period before SVB failure at P<0.05, with higher variance within the week before failure. Furthermore, the t-test results disclose a highly significant difference in US S&P500 mean stock price between February 2023 (a month before failure) and March 2023 (within the month of failure) at P<0.001 with a high variance in March; however, this effect did not last long. Accordingly, the paper concludes that the failure of a prominent financial institution may trigger ripples in a major stock market index. Additionally, investors should be cautious of an unprecedent and abnormal higher variance in a corporate stock price as this might be an ominous indicator of potential financial failure. This paper contributes a current information for managers and particularly for speculative investors for decisions on selling short or long. It recommends further research to examine the effect of SVB failure and FDIC intervention on stock markets.
Income Tax: Economic Essence as an Object of Accounting and Its Role in the Economy
Authors:   ", Prodanchuk Mykhaylo ,   Institute of Agrarian Economics",   National Scientific Centre, Kyiv, Ukraine, Kovtseniuk Hanna ,   Chernivtsi Cooperative Professional College of Economy and Law, Chernivtsi, Ukraine
Published: July 2023

The profitable activity of enterprises has economic, fiscal, and social significance within the boundaries of an individual enterprise and the state as a whole because it directly affects the revenue part of the budget due to fluctuations in income tax revenues. The purpose of the article is to clarify the economic content of the concepts of “income tax” and “profit” and to reveal their role in the country's economy based on the analysis of the theoretical views of scientists. The economic essence of the income tax was revealed. Since profit is considered one of the most ambiguous economic categories, the complexity of its definition is due to the variety of interests it covers. It was found that the income tax is: a) a direct tax that enterprises pay to the state budget from the profit received from operational, financial and investment activities; b) a specific fee of the business entity to the state budget for the use of natural, labour, socio-economic resources of the country. It has been established that the social purpose of the income tax is expressed not in the implementation of each of its functions separately but only in the aggregate of all its functions (i.e. regulatory, fiscal, control, economic and social function). Income tax has a dualistic nature, as it is formed in the accounting system based on its principles and methods and tax legislation. It acts as one of the tools for forming a balanced budget for the country and ensuring the efficiency of the development of the country's economy and the activities of enterprises. As an indicator of the efficiency of business activity, profit is subject to income tax. Taxation of enterprises should perform not only fiscal and regulatory but also social and economic functions, act as a means of state support and stimulation of production.
An accessible patient-derived xenograft model of low-risk myelodysplastic syndromes
Authors: Teodorescu Patric , Pasca Sergiu , Choi InYoung , Shams Cynthia , Dalton W. Brian , Gondek Lukasz P. , DeZern Amy E. , Ghiaur Gabriel
Published: July 2023

Not available.
Scaffolding strategy for encouraging Speaking skills among tenth graders
Authors: Riera Tubón Iralda Mercedes , Paredes Rodríguez Luis Antonio
Published: July 2023

Introducción: Ecuador es uno de los países de América Latina con menor nivel de Inglés, por esta razón, muchas investigaciones han sido llevadas a cabo para enfrentar este problema. Objetivos: El presente estudio exploró el impacto de aplicar la estrategia de Andamiaje para el desarrollo del inglés como lengua extranjera enfocándose en la habilidad de hablar. Metodología: Se utilizó una investigación cuasiexperimental. Los participantes fueron estudiantes del décimo grado de la "Unidad Educativa Belisario Quevedo" de Pujilí-Ecuador. El método de muestreo fue intencional no probabilístico. El instrumento fue obtenido de la sección de expresión oral del examen de Cambridge PET (Preliminary English Test A2) funcionando como pre-test y post-test. Posteriormente, se aplicó la Estrategia de Andamiaje a un grupo. Los alumnos tuvieron 14 sesiones de clases con un procedimiento estructurado diseñado de acuerdo con las etapas de la estrategia ya mencionada. Al final del estudio, todos los participantes fueron evaluados mediante un pos-test para medir la eficacia de la estrategia. Resultados: Los Hallazgos fueron muy satisfactorios debido a que los niveles de expresión oral de los alumnos en los que se aplicó la estrategia aumentaron significativamente. Además, aspectos como la Gramática y el Vocabulario, la Pronunciación y la Comunicación Interactiva se fortalecieron a través de las etapas de la estrategia de Andamiaje. Conclusiones: Los resultados de este estudio apoyan el uso de la estrategia de andamiaje en las destrezas orales permitiendo a los estudiantes comprender más información e incorporar nuevas ideas a sus conocimientos previos. Área de estudio general: Educación. Área de estudio específica: Aprendizaje del idioma Inglés.
Phenotypic diversity analysis of iron rich rice landraces
Authors: Mia Md Mukul , Begum Shamsun Nahar , Islam Mirza Mofazzal , Khanom M Sifate Rabbana , Saha Manas Kanti , Ar-Raffi Sharif , Hassan Lutful
Published: July 2023

Anemia in human being due to iron deficiency would be solved with the intake of iron rich rice (Oryza sativa L.) grain developed by biofortification. Phenotypical study of obsolete rice germplasms containing high iron content is important. Phenotypic characters like flowering and maturity time; plant height; tillers hill‑1; grains panicle‑1; seed weight and grain yield plant‑1 were studied for 39 rice genotypes in this research. In this research, Malagoti showed early maturity (126 day), Dhar Shail showed highest  filled grain panicle-1 (303), Marish Shail showed highest grain yield plant-1 (86.66g),  and Karengal showed lowest  filled grain panicle-1 (59.67) and lowest  grain yield plant-1 (17.20g). Number of filled grains panicle-1 showed high heritability. All the yield contributing traits except panicle length and unfilled grains panicle-1 were significantly and positively correlated with grain yield plant-1 at both phenotypic and genotypic level. The highest direct effects (0.486 and 9.75) on grain yield plant-1 were found for plant height and days to maturity at phenotypic and genotypic level with residual effect 0.461 and 0.496 respectively. Finally, the obsolete genotypes with highest grain yield (Marish Shail) and early maturity (Malagoti)  performance would be used as breeding materials to improve iron rich rice varieties.
Asian Australas. J. Biosci. Biotechnol. 2016, 1 (1), 15-22
Partial purification and characterization of alkaline protease enzyme from Pseudomonas aeruginosa for tannery in Bangladesh
Authors: Mahmud Mohammad Showkat , Alam Md Gahangir , Nahar Shamsun , Hossain Md Jakir
Published: July 2023

An extracellular protease producing bacteria was isolated from poultry waste deposited site at Dhamrai, Dhaka. The isolated bacteria was confirmed as Pseudomonas aeruginosa after performing different morphological and biochemical tests The extracellular protease from the isolated P. aeruginosa was partially purified and characterized. The enzyme was purified by ammonium sulphate precipitation and DEAE cellulose column chromatography. SDS-PAGE was performed and the presence of protease enzyme was confirmed and the molecular weight of protease was determined as 66 KDa. Dehairing treatment with the isolated protease enzyme showed higher activity comparing with some available protease of other bacterial sources as well as conventional chemical method. Effect of pH, temperature, salt-ions and other effector molecules on protease from isolated P. aeruginosa was also examined. The enzyme showed higher activity at pH 8.0 and optimum temperature was found as 35-45˚C. The activity of the enzyme slightly decreased in presence of salt-ions (Mg++, Ca++, Zn++, Mn++, Na+, K+) and inhibitors (EDTA, 2-mercaptoethenol, DMSO, SDS, Ethanol, Methanol). The deactivating effect of 2-marceptoethanol indicated the enzyme as cystine protease.
Asian Australas. J. Biosci. Biotechnol. 2016, 1 (2), 221-229
Disease investigation of small indigenous fish species Channa punctatus of three fish markets in Mymensingh, Bangladesh
Authors: Marma K , Ahmed GU , Paul SK
Published: July 2023

Studies were conducted to investigate the health condition of a small indigenous fish Channa punctatus through clinical and histopathological observations for a period of six months. The samples were collected from different fish markets of Mymensingh District. Water quality parameters viz., temperature and dissolve oxygen were recorded and, clinical and histopatlogical study were done at monthly intervals. Normal appearances were observed during the months of October to November and also February to March from the fish samples of three fish markets. In the months of December and January, fishes were more affected having scale loss, red spots, deep dermal ulcer in Sankipara Railway Crossing and Gollpukurpar markets. Histopathologically, marked necrosis, pyknosis, haemorrhage and fungal granuloma were observed in skin and muscle. Gills of fishes from Sankipara Railway Crossing and Gollpukurpar markets had found monogenetic trematode, hypertrophy, clubbing and pyknosis in December and January. Livers of the examined fishes had no pathogen and showed less pathological signs compared to other organs. Fungal granuloma, necrosis, haemorrhage and vacuoles were found in the kidney of fishes collected from Gollpukurpar market and Sankipara Rail Crossing market. The investigated species C. punctatus was found more affected in Gollpukurpar and Sankipara Rail Crossing market than the fish samples of K-R market during the month of December and January. In the other months there were reduced clinical and histological symptoms in fish of all the markets.
Asian Australas. J. Biosci. Biotechnol. 2016, 1 (2), 268-273
Effects of stocking density on growth and production of shing (Heteropneustes fossilis) in ponds
Authors: Rahman Md Mamunur , Mondal Debashis Kumar , Amin Md  Rurul , Billah Masum
Published: July 2023

To assess the effects of stocking density on growth and production of shing (Heteropneustes fossilis)in ponds, an experiment was carried out for a period from 06 August to 22 December, 2015. Three stocking densities used were 80, 160 and 240 fish /decimal and designated as T1, T2 and T3, respectively. Each treatment has two replications. Shing having a mean body weight of 1.18g was used in T1, T2 and T3, respectively. A commercial feed fed at the rate of 50% of body weight up to first 15 days and then gradually it was readjusted to 35%, 25%, 15%, 5% and 2% respectively. The water quality parameters were monitored at 15 days interval and the ranges were: temperature 23.0 ºC to 30.25 ºC, pH 6.64 to 8.16, dissolved oxygen 4.91 to 6.99 mg/l and transparency 36.15 to 41.5 cm. Results showed that, the fish stocked at the rate of 80 fish/decimal in T1  get best individual weight gain (42.63g) followed by T2(38.52g) and T3 (34.82g), respectively. The SGR ranged between (1.77to1.81) %/day. There was significant variation (P<0.01) among the survival rate which ranged from 66.45% to 88.75%. The production was 3.02 kg, 4.96 kg and 5.55 kg/dec/134 days in T1, T2 and T3, respectively. But the highest production of 5.55kg/dec/134 days was obtained in T3 with stocking density of 240 fish/dec might be due to higher stocking density. Although the highest production was obtained in T3 but individual growth performance of shing (Heteropneustes fossilis) was highest in T1. The highest net profit was found (BDT 2591) in treatment T2 compared to treatments T1 (BDT 1800) and T3 (BDT 1479). The cost benefit ratios were 1.59, 1.48 and 1.10 % in T1, T2 and T3 respectively.
Asian Australas. J. Biosci. Biotechnol. 2016, 1 (2), 380-385
IMPLEMENTASI RESTORATIVE JUSTICE MELALUI UPAYA REHABILITASI DAN REINTEGRASI SOSIAL.BAGI ANAK YANG BERKONFLIK DENGAN HUKUM
Authors: Rosyid Muhammad Aenur , Hastuti Dwi
Published: July 2023

The unavailability of temporary child placement institutions (LPAS) in districts is an obstacle to social rehabilitation and reintegration efforts mandated by Law No. 11 of 2012 on the juvenile justice system. This role was then taken over by the Bengkel Jiwa Foundation, a non-profit organization engaged in assisting and fulfilling the rights of ABH. The purpose of this study was to find out the implementation of restorative justice for ABH as stipulated in Law Number 11 of 2012 concerning the juvenile justice system and Social Minister Regulation Number 26 of 2018 concerning social rehabilitation and reintegration for ABH through social rehabilitation and reintegration efforts carried out by the Jiwa Workshop Foundation. The method used in this research is descriptive-qualitative. The results of the study show that the implementation of social rehabilitation and reintegration carried out by the Jiwa Workshop Foundation is in accordance with the provisions of laws and regulations, although it is not optimal because of management HR limitations and budget restrictions.AbstrakBelum tersedianya lembaga Penempatan Anak Sementara (LPAS) di kabupaten menjadikan hambatan dalam upaya rehabilitasi dan reintegrasi sosial yang diamanatkan Undang-Undang Nomor 11 Tahun 2012 mengenai sistem peradilan pidana anak. Peran ini kemudian diambil alih oleh yayasan Bengkel Jiwa sebagai lembaga nirlaba yang bergerak dalam pendampingan dan pemenuhan hak-hak bagi Anak yang Berkonflik dengan Hukum atau ABH. Tujuan penelitian ini untuk mengetahui implementasi keadilan restoratif bagi ABH yang diatur dalam Undang-Undang Nomor 11 Tahun 2012 tentang sistem peradilan anak dan Permensos Nomor 26 Tahun 2018 tentang rehabilitasi dan reintegrasi sosial bagi ABH melalui upaya rehabilitasi dan reintegrasi sosial yang dilaksanakan Yayasan Bengkel Jiwa. Metode yang digunakan dalam penelitian ini bersifat deskriptif kualitatif. Hasil penelitian menunjukkan bahwa pelaksanaaan rehabilitasi dan reintegrasi sosial yang dijalankan Yayasan Bengkel Jiwa sudah sesuai dengan ketentuan peraturan perundang-undangan meskipun belum optimal karena terdapat faktor keterbatasan SDM pengurus dan keterbatasan anggaran.
Implementasi CRM (Customer Relationship Management) pada Sistem Informasi Penjualan Sembako di Toko Amaliah Pasar Panji Situbondo
Authors: Riski Faiqotur , Ghofur Abd. , Azise Nur
Published: July 2023

Toko Amaliah bergerak dalam bidang penjualan sembako yang berlokasi di Pasar Panji Situbondo. Saat ini sistem penjualan yang digunakan masih menggunakan cara sederhana yaitu melayani langsung para pelanggan tanpa adanya pemesanan khusus pelanggan dan tidak ada pembeda antara pelanggan dan konsumen yakni mendatangi toko langsung. Tujuan dibuatnya sistem untuk memberikan kemudahan saat memasarkan barang dagangan secara online dan menerapkan CRM, sehingga pelanggan dengan mudah melakukan pemesanan di platform pemesanan online sekaligus menerapkan CRM dengan memberikan informasi diskon dan ucapan hari penting pada pelanggan dengan mengirimkan notifikasi pada WhatsApp pelanggan. Sistem ini menggunakan metode SDLC. Hasil penelitian yakni sistem dapat mempermudah proses pemesanan dan promosi pada pelanggan serta penerapan CRM dapat memperkokoh hubungan dengan pelanggan dan memberikan informasi kepada pelanggan serta meningkatkan kualitas pelayanan pada pelanggan.
Pengaruh pH Terhadap Kemampuan Absorben Daun Matoa Menyerap Logam Fe (III)
Authors: Rahman Ainul Alim , Difinubun Muh. Ishar
Published: July 2023

Penggunaan daun sebagai adsorben logam berat sudah banyak digunakan. Penelitian tentang daun matoa sebagai absorben masih jarang ditemui. Penelitian ini bertujuan untuk mengetahui pH optimum kemampuan adsorben serbuk daun matoa dalam menyerap logam besi Fe (III) dengan aktivasi asam sitrat 0,1M. Percobaan adsorpsi dilakukan dengan menguji karakterisasi adsorben dengan pH optimum, dan konsentrasi larutan Fe (III) menggunakan Spektrofotometer UV-Vis. Hasil pengujian menunjukkan isotherm Freundlich untuk adsorben daun matoa karena harga determinasi R2 mendekati 1 dengan massa 10 gram, pH optimum 8, dan waktu kontak 120 menit. Model pengelolahan air  untuk adsorben daun matoa diterapkan dengan suasana pH 8 untuk memperoleh hasil serapan makasimum.
Optimasi Rute Pengiriman BBM dengan Heterogeneous Vehicle Routing Problem With Multi-Trips
Authors: Windyatri Hasyrani , Rayendra Rozar
Published: July 2023

Peningkatan kendaraan bermotor berdampak pada peningkatan frekuensi konsumsi BBM, seperti saat weekend, arus mudik. Depot BBM X bertugas mengirimkan BBM ke sejumlah SPBU yang tersebar di wilayah Yogyakarta, diminta untuk dapat menjaga kelancaran dan ketepatan waktu dalam pendistribusiannya dalam segala situasi dan kondisi. Depot kerap kali berhadapan dengan kendala waktu pengiriman yang terlalu lama, yang juga disebabkan oleh rute pengiriman yang kurang optimal sehingga total jarak tempuh menjadi lebih panjang. Penelitian bertujuan untuk menentukan rute optimal agar meminimalkan total jarak tempuh. Jika total jarak tempuh berkurang, waktu pengiriman produk diperkirakan akan lebih singkat. Pemecahan masalah akan diterapkan Heterogeneous Vehicle Routing Problem (HVRP) dengan mempertimbangkan apakah suatu kendaraan dapat melakukan lebih dari satu perjalanan dalam satu hari kerja (multi trip), penentuan rute berdasar Cluster, dan kelas jalan dengan menggunakan metode Branch and Bound di LINGO Solver. Hasil optimasi rute yang diperoleh menunjukkan penurunan total jarak tempuh untuk Cluster 1 sebesar 6,55%, total jarak tempuh cluster 2 sebesar 23,84%, dan total jarak tempuh cluster 3 sebesar 9,57%.
Analisis Pola Pembelian di Lathansa Cafe & Ramen dengan Menggunakan Algoritma FP-Growth Berbantuan RapidMiner
Authors: Vidiya Eling Che , Testiana Gusmelia
Published: July 2023

Pola pembelian pelanggan merupakan informasi berharga yang dapat digunakan oleh bisnis untuk meningkatkan strategi pemasaran, mengoptimalkan persediaan produk, dan meningkatkan kepuasan pelanggan. Penelitian ini bertujuan untuk menganalisis pola pembelian di Lathansa Cafe & Ramen menggunakan algoritma FP-growth yang diimplementasikan melalui platform RapidMiner. Metode penelitian ini melibatkan pengumpulan data transaksi pembelian dari Lathansa Cafe & Ramen dan menerapkan algoritma FP-growth untuk mengidentifikasi itemset frekuensi tinggi dan aturan asosiasi. Hasil analisis pola pembelian ini adalah Dengan hasil aturan asosiasi yaitu dengan nilai support 0.320 atau 32% dan nilai confidence 0,941 atau 94,1%. Dari hasil pengujian tersebut, pelanggan yang membeli martabak sayur maka pasti membeli paket hemat A.  Harapan peneliti yaitu dapat memberikan wawasan yang berharga bagi Lathansa Cafe & Ramen dalam merencanakan strategi pemasaran dan pengelolaan persediaan produk serta dapat dijadikan sumber bacaan peneliti lain.
Smart Trash Bin Berbasis Internet Of Things Menggunakan Suplai dari Panel Surya
Authors: Ramadhan Rizky Agung , Kakke Giganta Rose , Fajar I Nur , Prayogi Soni
Published: July 2023

Tempat sampah otomatis adalah sebuah alat yang mempermudah seseorang dalam membuang sampah. Tutup tempat sampah yang dapat membuka dan menutup secara otomatis memiliki tujuan agar menghindari terinfeksinya bakteri pada tutup. Penumpukan sampah dapat menyebabkan bau tidak sedap hingga polusi udara. Tempat sampah otomatis di luar ruangan sangat sulit terakses listrik sehingga diperlukan penyuplai listrik portable. Perancangan ini bertujuan untuk pembuatan tempat sampah otomatis berbasis Internet of Things (IoT) menggunakan sistem PV-grid. Sistem ini menambahkan fungsi dari tempat sampah otomatis yaitu untuk memberikan notifikasi terhadap petugas kebersihan jika tempat sampah telah penuh. Sistem suplai listrik menggunakan hybrid dua penyulangan yaitu photovoltaic (PV) dan listrik konvensional (grid). Perancangan sistem kontrol tempat sampah otomatis menggunakan sensor ultrasonik, modul mikrokontroler Arduino IDE, dan Blynk. Hasil pengujian menunjukkan pengisian baterai hingga penuh membutuhkan waktu 5 jam dan mengirimkan notifikasi jika sensor ultrasonik mendeteksi sampah dengan jarak 15 cm selama 5 detik. Sistem pemberitahuan notifikasi juga berhasil dikirimkan menggunakan media e-mail.
Perancangan Aplikasi Penghitungan Pajak Penghasilan Pasal 21 pada Kementrian Lingkungan Hidup dan Kehutanan Menggunakan Metode Extreme Programming
Authors: Somantri  , Kharisma Ivana Lucia , Junaedi Junjun
Published: July 2023

Pajak Penghasilan Pasal 21 (PPh 21) adalah pajak atas penghasilan berupa gaji, upah, honorarium, tunjangan, dan pembayaran lain.  Pajak diterima oleh pribadi dalam negeri dalam bentuk apa pun yang berkaitan dengan pekerjaan atau jabatan, jasa, dan kegiatan yang dilakukan oleh orang tersebut. Perhitungan pajak masih dilakukan secara manual, yang merupakan masalah yang sering muncul. Untuk mengatasi masalah ini, aplikasi PPH 21 dirancang untuk membantu pegawai dan perusahaan dalam perhitungan dan pembayaran PPH 21. Fitur utama dari aplikasi ini antara lain yaitu penghitungan PPH 21 dan generate laporan PPH 21 secara otomatis, sehingga memudahkan pengguna dalam menyediakan PPH 21 yang harus dibayarkan oleh pegawai. Penelitian ini menggunakan metode extreme programming dalam pengembangan sistemnya. Hasil dari pengujian menunjukan keberhasilan sistem pada setiap input serta ketepatan perhitungan PPH 21 dengan kondisi yang berbeda. Pada pengujian non fungsional menunjukan keberhasilan pada saat sistem digunakan pada beberapa perangkat yang berbeda dengan hasil sistem menyesuaikan ukuran layar sesuai perangkat yang digunakan (responsif).
DESAIN BUKU AJAR MAHARAH QIROAH BERBASIS BUDAYA ISLAM DI SEKOLAH TINGGI ILMU TARBIYAH (STIT) IBNU SINA KEPANJEN MALANG
Authors: Ma'arif A Samsul , Aâ€™yun Qurroti
Published: July 2023

Teaching book or text book is compilation of teaching material. Teaching book consider as one of the most important aspect in teaching activity, because it help teachers to design teaching process in class so the main or aim of the teaching can be achieved. This research purpose is to (1) know the process of making teaching book for maharoh qiro'ah (reading skill) based on Tsaqofah Islamiyah (Islamic culture) in Ibnu Sina education campus of Kepanjen Malang. (2) to know the effectiveness of using teaching book or text book. This research is research and developmentÂ  (R and D), the research method used to create a product; teaching book or text book and test it to the research subject after having validation from the experts. The population in this research is all the students semester 3 who take reading 3. The development model is adopted from Moelenda model with 5 steps of ADDIE (Analysis, Design, Development, implementation, evaluation)
PENGEMBANGAN KITAB MUHADATSAH DENGAN PENDEKATAN KONTEKSTUAL DI PONDOK PESANTREN AL AZHAR KARANGPLOSO MALANG
Authors: Mustaufir Mustaufir
Published: July 2023

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A WORD FORMATION IN PRODUCT NAMING ON SNACK BRANDS
Authors: Syaputri Komala Dwi , Sari Dewi Purnama , Zetira Zara
Published: July 2023

Word formation processes have become one of the most important steps for company in creating brand names. This study aims to identify and describe the word formation processes on snack brands. There were 30 objects of snack brands in this study.  The object of this study was snack names found in Alfamart and Indomaret. Qualitative descriptive method was applied in this study. The results show that that there were six words formation processes found on snack names, namely blending, compounding, borrowing, acronyms, coinage and multiple processes. From the data, the writer found 53,3% compound words, 23,3% blending words, 13,3% borrowing words, and 3,3% acronyms, 3,3% coinage and 3,3% multiple processes.
KOMUNIKASI LINTAS BUDAYA ANTARA PENGAJAR BIPA DAN PEMELAJAR MADAGASKAR
Authors: Hamdiah Magfirotul
Published: July 2023

ABSTRAK

Komunikasi lintas budaya pada pengajar BIPA dan pemelajar Madagaskar ini juga merupakan salah satu kegiatan rutin komunitas visiting lecturer. Visiting lecturer (dosen tamu) adalah seorang akademisi atau profesional yang diundang oleh sebuah institusi pendidikan untuk memberikan kuliah atau ceramah kepada mahasiswa dan staf pengajar di universitas atau perguruan tinggi. Biasanya, visiting lecturer diundang untuk memberikan wawasan baru, perspektif yang berbeda, atau pengetahuan khusus dalam bidang tertentu kepada komunitas akademik. Perkembangan bahasa Indonesia bagi penutur asing (BIPA) di dunia internasional juga semakin melesat. Pada tahun 2012, tercatat lebih dari 45 lembaga telah mengajarkan bahasa Indonesia bagi penutur asing (BIPA). Pengambilan data via zoom selama tiga bulan setiap hari. Observasi dilakukan secara daring dengan alasan jarak dan waktu. Penelitian dilakukan sekitar bulan September sampai dengan November 2022. Sumber data penelitian ini adalah peserta didik kelas 12 dari berbagai sekolah di Madagaskar. Total siswa yang menjadi objek pada penelitian sebanyak 40 siswa. Diantaraya 10 laki-laki dan 30 perempuan. Metode pengumpulan data yang digunakan dalam penelitian ini yaitu metode simak. Metode simak digunakan untuk mengumpulkan data penelitian, berkaitan dengan proses pembelajaran di kelas. Dengan menggunakan penelitian deskriptif, penelitian ini secara detail akan mencoba mendeskripsikan proses pembelajaran pemerolehan bahasa peserta didik di Madagaskar. Hasil dan kesimpulan komunikasi lintas budaya antara pengajar BIPA dan pemelajar Madagaskar adalah sangat positif. Banyak alasan dari siswa Madagaskar untuk tertarik belajar bahasa Indonesia lebih mendalam. Bukan hanya mendalami atau bertukar budaya, tetapi juga memahami cara menggunakan bahasa yang baik dan benar sesuai ejaan bahasa Indonesia yang disempurnakan.
Revisiting the construction techniques of harbour structures in Classical and Helenistic Cyprus, 480-31 BC
Authors: Gatt Judith
Published: July 2023

This short report presents a preliminary study of harbour structures in Classical and Hellenistic Cyprus, 480–31 BC. Previous research on the island has already compiled a rich corpus of information on the subject (e.g., Raban, 1995; Leonard, 2005; Theodoulou, 2006; Empereur et al., 2017). Despite these considerable efforts, the construction techniques of harbours have been constantly examined through the interpretative framework of the Phoenician and Greek traditions (Raban, 1995; Marangou, 1997; Theodoulou, 2006). While acknowledging its limitations, this study attempts to objectively characterize the construction techniques identified in Cyprus through the case study of Amathus, a submerged Hellenistic harbour on the south coast.
Determination of the surface topography in rill erosion by imaging techniques
Authors: ERDOĞAN Kürşad , ARI Fikret
Published: July 2023

Soil erosion, mainly occurring in agricultural areas, is an economic and ecological problem that can happen anywhere. Swelling and transport of soil particles reduce the productivity of agricultural lands. Soil surface analysis and soil-water interaction are essential topics in agricultural research and engineering as they affect the risk of soil erosion. Erosion affects the upper soil layers rich in organic matter. After the transport of this topsoil, the subsoil with a more compact structure emerges. In this case, the cultivation of the soil becomes complex, and agricultural productivity is adversely affected. Different techniques have been used to analyze the effects of erosion. In this study, we focused on rill erosion, one of the types. An electronic imaging system has been designed using the Microsoft Kinect Sensor and Raspberry Pi, which can be found quickly and at a low cost during operation. The software has been developed to extract the surface topography by analyzing the depth images of rill erosion obtained with this system. Measurements were taken using eight types of flow rates on four soil types. As a result of the experimental findings, it has been seen that volume changes of 1.3812 mm3 can be detected as a unit with the Kinect Sensor placed at a distance of 70 cm.
A new distributed denial-of-service detection system in cloud environment by using deep belief networks
Authors: IBRAHİM Ibrahim , KURNAZ Sefer
Published: July 2023

This study presents new method to detect DDOS attacks by using Deep Belief Networks (DBN). The input data which represented the DDoS features in cloud environment are first analyzed by using DBN to extracted high level and sensitive features. The output of the DBN wired to the classifier (SoftMax and SVM). The aim of using the DBN is to extracted features that have ability to present the best classification results and to speed up the processing time by reducing the dimension of features. In the last stage, the Classifier trained in supervised method to classify the features into two labels there is attack or not. The obtained results compared with well-known studies presented in this field.
Geant4 based dosimetry evaluation for gamma knife using different phantom materials
Authors: DAĞLI Özlem , BOSTANCI Gazi Erkan , EMMEZ Hakan , KURT Gökhan , EKİNCİ Fatih , GÜZEL Mehmet Serdar
Published: July 2023

This study examines the dose difference for a variety of phantom materials that can be employed for “Leksell Gamma” Knifes. These materials resemble human tissue by not including the skull bone. Geant4 was utilized in the analysis of the dose distributions for collimator helmet sizes of 4mm and 8mm. The phantom is illustrated with a radius of 80mm. Water, brain, Poly-methyl methacrylate (PMMA) and polystyrene were being considered as the main material types. Results proved that there is no considerable differences for radiation dosimetries depending on the material types. In addition, the polystyrene and PMMA (phantom is also quite appropriate in terms of evaluating the dose profiles of the Gamma Knife unit.
Epidemiological characteristics of primary rhegmatogenous retinal detachment in the Udmurt Republic
Authors: Ivanov S. V. , Rykova M. V. , Samartsev V. S. , Arefieva N. A. , Korshunov D. V. , Zembaeva E. V. , Zenin A. A. , Volkov S. A.
Published: July 2023

Primary rhegmatogenous retinal detachment (RRD) is a severe, potentially disabling ophthalmic pathology that requires timely surgical treatment to prevent progressive loss of vision.

Purpose. To analyze the incidence of RRD in the Udmurt Republic for the three-year period and to study an influence of clinical and sociodemographic factors to an occurrence of the studied pathology.

Methods. Retrospective assessment of 523 clinical cases of the first time diagnosed primary rhegmatogenous retinal detachment for the period from 2019 to 2021 was conducted. Data analysis was performed on the basis of the Republican Ophthalmological Clinical Hospital of the Ministry of Health of Udmurt Republic.

Results. The overall annual average RRD in the Udmurt Republic was 11.5 per 100,000 inhabitants (95% CI, 10.7–11.9). Men on average is more often than women (37.37 vs 32.17 respectively, p < 0.05). However, in the group of 50 years and older the female sex prevails. The highest incidence was found in the age group of 60–69 years in both sexes. A right eye was affected more often (51.43%) than a left one (45.89%) but equally in both men and women (p = 0.515). In the most subjects (50.48%) refraction was myopic. It was found that the age of myopes among all the patients with RRD was statistically significantly less than among hypermetropes (p = 0.008) and emmetropes (p < 0.001). Previous cataract extraction was noted in 21.22% that was 2.38 times more often in men (28%) than in women (15%, p < 0.001) and the age was comparable.

Conclusion. The obtained results of the rhegmatogenous retinal detachment incidence among the population of the Udmurt Republic are comparable with the incidence data of the most countries in Western Europe. The most significant risk factors for Udmurtia are male gender, old age, myopia and pseudophakia.
Optical methods for the management of progressive myopia
Authors: Myagkov A. V. , Myagkov D. A.
Published: July 2023

Introduction. Myopia is the main cause of preventable blindness and is widespread around the world at an alarming rate, especially in Asian countries. The age of the onset of myopia is getting younger. The prevalence of myopia and high myopia is sharply increasing, which requires clinicians to use new and safe methods of its stabilization. The main methods of correction are optical. This group is based on the hypothesis of induced peripheral myopic defocus.

Aim: to study the domestic and international experience with the use of the optical methods in treatment of progressive myopia according to the literature and factors, as well as factors affecting their effectiveness.

Materials and methods. More than 200 publications on PubMed, eLibrary, and Crossref Metadata over the past 10 years were analyzed. Our analysis includes a review of 60 publications.

Results. Over the past years, there has been a strong interest of researchers in the problem of progressive myopia. This is reflected by a more than four-fold increase in the number of publications devoted to the causes and methods of treatment in patients with progressive myopia. Publications demonstrate the importance of using the modern optical methods, such as spectacle lenses, multifocal and bifocal soft contact lenses and orthokeratology in the routine practice of ophthalmologists and optometrists in order to stabilize the progression of myopia in children and adolescents. On the one hand, the results of analysis show their high efficiency. On the other hand, we need an individual approach in choosing the method for myopia control in each specific case. The factors influencing the result are identified: the diameter of the optical zone, the force of addition that creates the peripheral myopic defocus and the time of use myopia correction during the day.

Conclusion. No method of treating progressive myopia demonstrates clear superiority. Orthokeratology, multifocal and bifocal soft contact lenses, special glasses and low doses atropine instillation demonstrates the similar effect with some clauses. When choosing optical methods for myopia control, the factors affecting their effectiveness should be taken into account.
SISTEM INFORMASI PERTUKARAN PELAJAR UNTUK MENDUKUNG KURIKULUM MERDEKA BELAJAR - KAMPUS MERDEKA
Authors: Kusbianto Deddy , Harijanto Budi , Ratna Timor Albertha
Published: July 2023

Merdeka Belajar - Kampus Merdeka (MBKM), merupakan kebijakan Menteri Pendidikan dan Kebudayaan, yang bertujuan mendorong mahasiswa untuk menguasai berbagai keilmuan yang berguna untuk memasuki dunia kerja. Salah satu program yang perlu dipersiapkan perguruan tinggi adalah pertukaran pelajar. Program pertukaran pelajar diharapkan dapat meminimalisir permasalahan ketimpangan fasilitas sarana prasarana pelaksanaan pendidikan di Indonesia. Dengan dilakukannya pembuatan rancangan Sistem Informasi Pertukaran Pelajar untuk mendukung kurikulum Merdeka Belajar - Kampus Merdeka (MBKM) dengan tujuan dapat mengetahui informasi-informasi tentang MBKM khususnya pada kegiatan pertukaran pelajar di Politeknik Negeri Malang. Sistem yang dibangun dapat memudahkan mahasiswa lebih mudah memperoleh informasi tentang pertukaran pelajar untuk kegiatan MBKM dan dengan adanya sistem ini pengontrolan kegiatan pertukaran pelajar dapat berjalan secara efektif. Metode yang digunakan untuk sistem informasi ini yaitu Extreme Programming yang digunakan untuk tahapan pembuatan sistem dan metode pengujian yang digunakan adalaha Metode Blackbox dan metode UAT (User Acceptence Test) dengan cara memberikan kuisioner kepada user yang terlibat. Dari hasil akurasi perhitungan pengujian UAT didapatkan hasil prosentase sebesar 91% dan hasil perhitungan UAT untuk tingkat kelayakan pengguna mendapatkan hasil 90,7%, sehingga dapat dikatakan bahwa sistem yang dibuat secara keseluruhan mudah untuk dipahami dan layak digunakan oleh user maupun pengguna dan sistem yang dibuat telah mampu memberikan hasil yang “sangat baik”.
SISTEM INFORMASI PREDIKSI KEBUTUHAN BAHAN MENTAH MENGGUNAKAN METODE SINGLE EXPONENTIAL SMOOTHING
Authors: Yunhasnawa Yoppy , Unggul Pamenang Muhammad , Devi Nur Hamidah Devi Wahyu
Published: July 2023

Rumah Makan Waroeng Sumber Gentong merupakan satu dari sekian banyak bisnis kuliner di kabupaten Malang yang cukup banyak digemari masyarakat. Namun Waroeng Sumber Gentong juga memiliki persoalan yang terjadi ialah rumah makan ini tidak dapat memperkirakan persediaan bahan mentah dimasa mendatang. Oleh karena itu Rumah Makan Waroeng Sumber Gentong perlu dilakukan suatu peramalan pada usaha bisnis kulinernya agar terhindar dari kurigian dimasa yang akan datang. Mengenai permasalahan yang terjadi diatas, metode yang cocok dalam studi kasus ini adalah Metode Single Exsponential Smoothing sebab metode ini tergolong dalam time series (runtut waktu) yang mempergunakan data masa lalu untuk mempredisi suatu dimasa akan datang. Data yang digunakan pada penelitian ini ialah histori data bahan mentah 1.5 tahun , mulai Januari 2021 sampai Mei 2022. Berikutnya data diolah dengan metode Single Exsponential Smoothing. Denganmenggunakan nilai alpha 0<α<1, untuk melakukan perbandingan dengan nilai alpha sampai ditemukan alpha dengan nilai error paling sedikit. Hasil pengujian untuk data bahan baku cabe rawit merah pada periode Januari 2022- Mei 2022 ditemukan nilai eror terkecil sebesar 7.31% menggunakan MAPE (Mean Absolute Percentage Error).
DENTAL PROFESSION STUDENT KNOWLEDGE ON CBCT AT FACULTY OF DENTISTRY UNIVERSITAS SUMATERA UTARA
Authors: Manja Cek Dara , Siregar Syifa Nabila Ramadhani
Published: July 2023

Cone-beam computed tomography (CBCT) is a three-dimensional radiographic imaging method that offers accurate data on the structure of hard tissues. The aim of this study was to estimate the CBCT knowledge level held by dental profession student at the Faculty of Dentistry, Universitas Sumatera Utara. The design of this study was a cross-sectional descriptive-analytic study using a questionnaire for collecting the data. The study included 385 dental profession student from the class of 2017, 2018, 2019, 2020, and 2021. The results showed that the percentage of students correctly identifying CBCT as a form of ionizing radiation radiography and CBCT's advantages over conventional CT was 52.2% and 48.1%, respectively. The percentage of students correctly identifying CBCT hardware 45.2%, CBCT con angle 64.4%, patient preparation 38.4%, and patient position was 36.6%, while only 24.2% of students correctly answered CBCT acquisition time. The study's findings concluded that the knowledge of dental profession student in the Faculty of Dentistry, Universitas Sumatera Utara, could be categorized into three levels: good (11.2%; 43 students), sufficient (21.8%; 84 students), and poor (67.0%; 258 students)