bluuebunny/crossref_metadata_2025 huggingface dataset:
Psychosynthesis in Positive Psychotherapy
Authors: Arabadzhiev Zlatoslav , Tomcheva Stefanka
Published: January 2025

This article examines the integration of psychosynthesis and positive psychotherapy as a holistic therapeutic approach. Psychosynthesis, developed by Roberto Assagioli, emphasizes integrating conscious and unconscious aspects of personality to foster personal growth and spiritual fulfillment. Positive psychotherapy, introduced by Nossrat Peseschkian, focuses on activating individual resources to address psychological challenges through a structured, transcultural framework.

The integration of these modalities combines psychosynthesis’s spiritual depth with the practical tools of positive psychotherapy, offering a comprehensive strategy for addressing complex clinical issues such as identity crises, existential challenges, and developmental trauma. While highlighting their compatibility, the article also addresses potential risks, emphasizing the importance of systematic frameworks and rigorous training.

This synthesis broadens the scope of therapeutic applications, enhancing client-centered, flexible, and effective interventions. The proposed model demonstrates the transformative potential of integrating distinct psychotherapeutic approaches for holistic personal and psychological development.
Positive Psychotherapy in action: the “DYNAMICS” method for formulating basic conflicts
Authors: Eryilmaz Ali
Published: January 2025

Positive psychotherapy is a therapy model that stands out with its analytical and humanistic features. According to the positive psychotherapy approach, one of the important conflicts is the basic conflict. The conflicts between the concepts developed by the clients form the basis of the basic conflict. In order to solve the basic conflicts of the clients, it is first necessary to formulate their basic conflicts. This study aims to present a systematic model for formulating the basic conflict. In this direction, the DYNAMICS method was developed in the study. In this method, clients go through eight stages and examine their basic conflicts multi-faceted. With this method, clients realize their unmet needs and how they create pathological and healthy patterns to meet these needs. Psychotherapists can also help clients formulate their basic conflicts through this method. Concurrently, this method is compatible with the five stages of positive psychotherapy. The effectiveness of this model investigated by empirical research can be revealed in the future.
Positive Psychotherapy tools in groups
Authors: Remmers Arno
Published: January 2025

In Positive group therapy, certain tools can be used to moderate and guide the process and interactions, directing them toward specific topics: the use of stories and proverbs as narrative tools; visualization tools like the four areas of body, achievement, contact, and fantasy application in groups; actual capacities to describe group processes and interaction pattern; the group process as a matter of treatment, connotation and contents; positive group psychotherapy moderated in a five steps process; positive group theory to understand the internal and external group dynamics will be presented; sociodynamics and psychodynamic descriptions of the upcoming dynamic in groups.
R. Wagner’s Der Ring des Nibelungen through the philosophical prism of Positive Psychotherapy
Authors: Sergeeva Maria
Published: January 2025

Using metaphors as an instrument of positive psychotherapy in some way reiterates the idea of the myths in Lévi-Strauss’ structuralism that natural phenomena are how myths seek to explain realities belonging to a logical order. Similarly, in their abstraction, metaphors strive to represent realities ‘clothed’ in words and cultural specifics. At the very same time, positive psychotherapy itself provides instruments for the analysis of these realities.

The present study aims to provide a psychological view of R. Wagner’s Der Ring des Nibelungen through the lenses of positive psychotherapy. Due to the complexity of the work, the research focuses on two main leitmotivs of The Ring: cyclicity of life and love vs. power.

Generally, the results indicate that the prism of positive psychotherapy allows one to find the deeper meaning hidden in work, revealing psychological motives of ‘why.’ Hence, it seems possible not only to use metaphors as an instrument of psychotherapy but also to broaden the use of positive psychotherapy as a ‘thinking cell’ in understanding life and culture.
Grado de ejecución y penalidad de la tentativa
Authors: Gili Pascual Antoni
Published: January 2025

Para la determinación de la pena del delito intentado este trabajo propone prescindir definitivamente del recurso a las categorías tradicionales de tentativa inacabada y acabada. Aunque es verdad que tras la aprobación del código vigente la trascendencia de tal distinción en el cometido penológico fue pronto relativizada por la doctrina y, paulatinamente, también por la jurisprudencia, la diferenciación continúa utilizándose actualmente. Ello al amparo de la referencia legal al grado de ejecución alcanzado, que constituye, en último término, reminiscencia de una concepción histórica de las formas imperfectas de ejecución de la que el legislador de 1995 no se atrevió a prescindir completamente.Sin embargo, parece que debe irse bastante más allá de esa mera relativización de la importancia de la distinción. El análisis realizado evidencia que la caracterización previa del intento conforme a esa clasificación binaria no sólo resulta un paso innecesario en la determinación de la pena, sino a menudo inviable y muchas veces hasta contraproducente, aprovechándose frecuentemente sólo como un cómodo expediente para relajar las exigencias de motivación respecto de lo auténticamente relevante: la valoración del grado cuantitativo del peligro argumentado en el caso concreto.
La suspensión del juicio oral por revelaciones o retractaciones inesperadas
Authors: Téllez Aguilera Abel
Published: January 2025

En el presente trabajo hemos llevado a cabo un detallado estudio de la figura procesal de la suspensión del juicio oral por sobrevenir en el mismo revelaciones o retractaciones inesperadas, analizando su evolución histórica, los problemas dogmáticos que presenta y las respuestas dadas por la jurisprudencia, para así, desde dichos parámetros, realizar un análisis crítico de la respuesta que nuestro Derecho da a una situación procesal que en la práctica forense presenta una singular problemática. Para superar estas deficiencias se apuesta por algunas posibles soluciones.
Extranjeros y jurisprudencia constitucional. Posibles aplicaciones penitenciarias
Authors: Solar Calvo Puerto
Published: January 2025

El año 2023 ha sido muy fructífero en resoluciones de nuestro TC tendentes a la aplicación de las garantías jurídicas necesarias en el proceso sancionador contra ciudadanos extranjeros. Las siguientes páginas se dedican al análisis de los principales avances que han tenido lugar en la materia para, a continuación, preguntarnos por su aplicación al ámbito del derecho penal y penitenciario. Ello especialmente, en relación a aquellos casos en que concurre expulsión administrativa y cumplimiento de la privación de libertad.
Aplicación del Derecho Penal extranjero por Tribunales nacionales: ¿Un aporte a la justicia y a la armonización Europea?
Authors: Buchhalter Montero Brian
Published: January 2025

La aplicación del Derecho penal extranjero por Tribunales nacionales ha sido históricamente admisible. Los argumentos (abordados aquí a la luz del ejemplo alemán) que condujeron, sobre todo a principios del siglo xx, a la desaparición de esa posibilidad son hoy endebles. Así, las dificultades prácticas que se han aducido siempre (idiomáticas, imposibilidad de conocer las normas) han decaído, como lo demuestra no solo el común examen de Derecho comparado en la doctrina, sino también la generalización de internet y otro tipo de medios de acceso a la información. Por otra parte, la aplicación del Derecho penal extranjero por los Tribunales nacionales puede ser deseable, por dos motivos. En primer lugar, porque puede contribuir a que la sanción sea (es decir, que se imponga) y no solo que sea, sino que sea proporcionada. Por otro lado, que los Tribunales nacionales apliquen normas penales extranjeras puede, con las debidas cautelas, a fortalecer un entendimiento común y menos soberanista del ius puniendi (que tan Derecho es como el privado extranjero, que se aplica sin dificultad por Tribunales nacionales).
¿Actos que expresen de manera clara la voluntad de la persona? Sobre el significado del «solo sí es sí» y la definición del consentimiento sexual
Authors: Castellví Monserrat Carlos
Published: January 2025

La exigencia de actos que expresen de manera clara la voluntad de la persona no modifica el significado del silencio en el ámbito sexual. Pues dicho silencio nunca ha sido unívoco: ni antes de la LO 10/2022 equivalía siempre a un «sí», ni después de dicha ley equivale siempre a un «no». Así, el sentido del artículo 178.1 in fine CP no es acabar con la exigencia de que la víctima diga «no» para apreciar una agresión sexual. Ni tampoco criminalizar todo acto sexual que no vaya precedido de un «sí». En este sentido, el artículo 178.1 in fine CP no supone un gran cambio de paradigma. Lo cual, sin embargo, no significa que su relevancia sea solo simbólica. Precisamente, este trabajo desarrolla una interpretación de dicho precepto que respeta su tenor literal (que no es el propio de una definición) y se hace cargo del problema que implican los sesgos de género en la comunicación sexual.
La agravante de «precio, recompensa o promesa». Una interpretación restrictiva del artículo 22.3.ª CP
Authors: Martínez Sanromà Oriol
Published: January 2025

La agravante de precio, recompensa o promesa se ha planteado históricamente en clave de motivo abyecto. En este trabajo se defiende una interpretación restrictiva para limitar la aplicación de esta circunstancia a los casos de sicariato puro, esto es, a aquellos supuestos en los que el precio, la recompensa o la promesa constituyen medios de contratación delincuencial en un ámbito profesionalizado. Esta fundamentación tiene un impacto en dos aspectos. Por un lado, se propone entender esta agravante como un modo de señalar un específico subgrupo de dinámicas motivacionales, lo que conlleva una interpretación altamente restrictiva. Por el otro, se asume que la circunstancia presenta, en un nivel conceptual, una naturaleza bilateral.
Acto académico de reconocimiento de la Facultad de Derecho de la Universidad Complutense de Madrid al Prof. Dr. Enrique Gimbernat Ordeig
Authors: Martínez Sanromà Oriol
Published: January 2025

En la tarde del 30 de mayo de 2023, y presidido por el Decano de la Facultad, Prof. Dr. Ricardo Alonso García, y por el Director del Departamento de Derecho Procesal y Derecho Penal, Prof. Dr. Julio Banacloche Palao, se celebró, en el Salón de Grados de la Facultad de Derecho de la Universidad Complutense, un acto de reconocimiento académico al Prof. Dr. Enrique Gimbernat Ordeig, Catedrático emérito de Derecho Penal de dicha Facultad. Una vez concluido el acto, los asistentes se trasladaron al aula 102 de la Facultad, donde el Profesor Gimbernat descubrió una placa que otorgaba su nombre a la referida aula.En el acto académico pronuncio la Laudatio del Profesor Gimbernat, la Catedrática de Derecho Penal de la Universidad Complutense Margarita Martínez Escamilla, cerrándose el acto con un discurso pronunciado por el homenajeado.A continuación, reproducimos la Laudatio de la profesora Martínez Escamilla y el discurso del profesor Gimbernat.
Grief and Grievance: The Aesthetics of Political Violence in Doris Salcedo’s Sculpture
Authors: Bush Stephen S.
Published: January 2025

Grief has an ambiguous relationship to politics. In response to the losses inflicted by political violence, it can fuel anger, political judgment (grievance), and action. Alternatively, it saps agency, engendering paralyzing despair. The works of contemporary sculptor Doris Salcedo are an especially poignant site to explore these dynamics. In many of her works, mourning predominates and political judgment is absent or minimal, which risks depoliticizing violence and consigning us to powerlessness. However, the refusal of politicization is ethically important as a way of apprehending the non-instrumental value of victims and their surviving loved ones, a sort of experience that many of Salcedo’s works invite.
Teaching and Studying Literature in Dark Times: The Timeliness of Stanley Cavell’s Perfectionism
Authors: Fischer Michael
Published: January 2025

Professors of literature and the other humanities have long been concerned about shrinking public and institutional support for their teaching and scholarship. For many of these scholars, anxiety about the health of their discipline reinforces apprehensiveness about the future of a world beset by such threats as climate change and accelerating attacks on democracy. To address these concerns, this article turns to the American philosopher Stanley Cavell’s defense of Emersonian perfectionism, in which Cavell takes on the role Ralph Waldo Emerson assigned himself in “The American Scholar”: “to cheer, to raise, and to guide” others embarked on the “slow, unhonored, and unpaid” path of intellectual work. Cavell’s reaffirmation of Emersonian perfectionism reminds us what literary and philosophical study can offer, even during dark times, when its value seems most in doubt.
Mechanism of Xiangpi Shengji Ointment to Promote Wound Healing
Authors: Mo Rongshu , Gao Qiangqiang
Published: January 2025

The wound is a common surgical disease characterized by skin and tissue defects or limited function. Wound healing is a prerequisite for the recovery of the body's function after trauma. If the wound is not treated in time, infection will occur. If the inflammatory response is excessive, it will affect the speed and quality of healing. In recent years, there have been more and more clinical studies on Xiangpi Shengji Ointment in promoting wound healing, showing great clinical value. As a common medicine in the field of traditional Chinese medicine surgery, Elephant Skin Skin Cream has the effect of removing pain and muscle, reducing inflammation and long skin. At present, clinical Xiangpi Shengji Ointment is used to treat postoperative wounds, pressure ulcers and diabetic foot ulcers after anal fistula. This paper will discuss the composition and efficacy of Xiangpi Shengji Ointment, the application of the method of simmering pus and meat, and the influence of the active ingredients of Xiangpi Shengji Ointment on the expression of inflammatory factors, growth factors and signaling pathways, so as to effectively promote the healing of wounds. The purpose is to analyze and explain the mechanism of the role of Xiangpi Shengji Ointment in wound treatment in order to promote its promotion in clinical application.
Research Progress of TCM Treatment of Chronic Pharyngitis
Authors: Shao Shuxin , Zhang Xiong
Published: January 2025

Chronic pharyngitis is a chronic inflammation of the pharyngeal mucosa, submucosa and lymphoid tissue. The main clinical symptoms are dry pharynx, itching, foreign body sensation in pharynx, cough, nausea and retching. It has the characteristics of long course of disease, easy recurrence, prolonged and difficult to cure. The etiology of chronic pharyngitis is complex and the symptoms are stubborn. At present, Western medicine treatment includes oral or nebulized inhalation of antibiotics to fight infection, nebulized inhalation of hormones, a large amount of vitamin supplement and comprehensive dietary intervention. Although there are many western medical treatment methods, they are mainly to improve local symptoms, with unstable conditions, more adverse reactions, and patients' compliance is not high. The treatment of traditional Chinese medicine is based on the fundamental and holistic treatment, which has considerable advantages in improving the symptoms of chronic pharyngitis, reducing recurrence and improving the quality of life of patients.
Molecular Mechanisms and Clinical Predictive Value of Colorectal Cancer Susceptibility Genes: WGCNA Analysis and Mendelian Randomization Study
Authors: Liu Dan , Liu Qinlang , Song Lei , Sun Linmei
Published: January 2025

Background and objective: Colorectal cancer (CRC) is a highly heterogeneous disease, making treatment and prognosis prediction challenging. Early diagnosis of CRC and identification of gene expressions associated with its onset are crucial for prognosis, especially before clinical symptoms appear. This study aims to explore potential key genes involved in CRC and evaluate their clinical application in predicting the disease. Methods: This study utilizes differential expression analysis and Weighted Gene Co-expression Network Analysis (WGCNA) to identify novel susceptibility modules and key genes associated with colorectal cancer (CRC). Through KEGG and GO analyses, we aim to investigate the potential functions of these key genes. Subsequently, we will construct a Nomogram model and assess its diagnostic value for CRC using ROC curves. Based on genome-wide association studies, a Mendelian randomization analysis will be conducted to determine the causal relationship between these key genes and CRC. Finally, we will explore the association between these key genes, which are causally linked to CRC risk factors, and immune cell infiltration. Results: A gene co-expression network was constructed using WGCNA, from which key modules related to colorectal cancer (CRC) were identified, along with 963 overlapping key genes derived from WGCNA. GO and KEGG pathway enrichment analyses revealed that these genes are involved in the biosynthesis of ribonucleoprotein complexes, rRNA metabolic processes, chromatin organization-regulated signaling pathways, as well as cell cycle, DNA replication, and ribosome-related pathways. Using Cytoscape software, we identified the top five highly expressed genes: CDC2, CCNB1, CCNA2, TOP2A, and CCNB2. We then developed a Nomogram model, which effectively predicts the risk of CRC. The performance of this model in CRC diagnosis was further validated through ROC curve analysis, showing promising diagnostic accuracy. Finally, we focused on CDC2 and observed a causal relationship between CDC2 and immune cell infiltration in CDAD. Through inverse variance-weighted analysis, we found that CDC2 significantly increased the risk of CDAD, with an OR of 1.0005 (95% CI = 1.0001-1.001, P = 0.01). Conclusion: We successfully identified the core genes associated with colorectal cancer (CRC). This finding provides important insights for further research into early diagnostic methods for CRC, while also contributing to the understanding of the molecular mechanisms underlying CRC risk genes.
Research Progress on the Use of Cotton-Moxibustion in the Treatment of Skin Diseases
Authors: Lu Yao , Yang Gaiqin , Wang Kun , Zuo Jia
Published: January 2025

Cotton-moxibustion, also referred to as "thin cotton moxibustion," is a form of direct moxibustion that utilizes heat to eliminate excess heat and dispel stagnant fire, providing therapeutic benefits. It is primarily employed in the treatment of skin conditions, particularly in alleviating symptoms such as itching and pain, and promoting the healing of skin lesions. The procedure is straightforward and well-accepted by patients. This paper reviews recent literature on the application of cotton-moxibustion in treating skin diseases, aiming to standardize its practice and broaden its clinical use. Furthermore, it underscores the importance of preserving traditional principles while fostering innovation to better understand the mechanisms underlying cotton-moxibustion therapy.
Analyze the Thought of Health Preservation in the Shanggu Tianzhen Lun from the Perspective of Rhetoric
Authors: Lu Xinxing , Fu Xinjun
Published: January 2025

Shanggu Tianzhen Lun is the inaugural text of Su Wen (Plain Questions), predominantly presented in a question-and-answer format. The chapter has exceeding 900 words, it systematically elucidates the ancient populace's the Dao of health preserving. This article scrutinizes the rhetorical phenomena within the Shanggu Tianzhen Lun from three perspectives. First one, discuss the importance and principle of the Dao of health preserving. Second one, discuss the importance of maintaining the essence-qi in the kidney on the basis of whether people can bear children in their old age. Last one, different methods of health preservation will affect the person of life span. It concludes that this text exhibits distinctive features in its choice of words, sentence structures, layout arrangement, and employment of rhetoric techniques. Furthermore, the key to the Dao of health preserving is maintaining a desirable harmony between the Shen (mind or spirit) and the body. The cultivation of body hinges upon fully harnessing essence-qi within the kidney. While the cultivation of Shen (mind or spirit) relies on attaining harmony between spirit and emotion.
Research Progress in the Treatment of Radiation Enteritis with Traditional Chinese Medicine
Authors: Qin Yongle , Liu Yi
Published: January 2025

Radiation enteritis (RE) is an inflammatory response induced by radiation exposure and represents an intestinal complication arising from radiotherapy for malignant tumors in the pelvic and abdominal cavity as well as the retroperitoneum. It can affect the rectum, colon, and small intestine, severely impacting patients' quality of life. According to Traditional Chinese Medicine (TCM), the fundamental pathogenesis of RE lies in the accumulation of heat-toxicity and damage to the spleen and stomach. Treatment should focus on the disease characteristics of deficiency in origin and excess in manifestation, as well as individualized therapy aimed at nourishing and protecting the spleen and stomach. The therapeutic principles follow the clearing of heat-toxicity, resolving dampness, strengthening the spleen, astringing the intestines, and stopping diarrhea. This article reviews the understanding of the etiology and pathogenesis of RE in modern medicine and TCM, as well as relevant research on TCM treatments, including internal treatment, external treatment, comprehensive internal and external treatment, integrated traditional Chinese and Western medicine treatment, and prevention. The following summarizes the progress of related research in recent years.
From the Perspective of Yang Transforming Qi and Yin Forming Shape: The Traditional Chinese Medicine Treatment of Malignant Ascites
Authors: Ge Pengcheng , Zhang Yami
Published: January 2025

Malignant ascites (MA) is one of the most common complications in patients with advanced cancer, and its occurrence often indicates that the tumor has progressed to the terminal stage. Due to its significant impact on patients' quality of life and tolerance to subsequent treatments, it has received widespread clinical attention. Western medicine currently lacks effective treatment options for MA, and there are many limitations to clinical applications, resulting in unsatisfactory overall efficacy. MA falls under the category of "phlegm-dampness" in traditional Chinese medicine (TCM), and there is currently a lack of a unified understanding of its pathogenesis and treatment protocols. Our team believes that the development of this disease is closely related to the imbalance of "yang transforming qi, yin forming form." This article will start from the theory of "yang transforming qi, yin forming form" to explore the pathogenesis and clinical treatment of MA in TCM, providing a reference for clinical syndrome differentiation and treatment, with the aim of improving clinical efficacy.
Jocul pentru dezvoltarea și evaluarea conceptelor – cadrul de colectare a datelor în cercetarea științifică în domeniul științe militare
Authors: TOROI George-Ion
Published: January 2025

Cercetarea științifică este crucială pentru progres în toate domeniile societății, inclusiv în sfera militară. Totuși, pe măsurăce mediul de securitate devine tot mai dinamic, imprevizibil și complex, metodele de cercetare în științele militare trebuiesă răspundă provocărilor contemporane, oferind cadre flexibile pentru evaluarea și testarea unor noi concepte, necesareadaptării structurilor de forțe. Acest articol analizează Jocul pentru Dezvoltarea și Evaluarea Conceptelor (CDAG) care oferăun cadru structural de colectare a datelor calitative în cercetarea specifică domeniului militar. Jocul reprezintă un instrumentcalitativ, utilizat pentru testarea și rafinarea unor concepte în faza incipientă de dezvoltare, oferind un cadru controlat șiflexibil pentru colectarea datelor necesare. În plus, acesta asigură mecanismul de utilizare a unei game variate de metode decolectare, precum observația, focus grupul sau chestionarul, creând astfel posibilitatea realizării triangulației datelor colectateși, implicit, a premiselor unor rezultate valoroase pentru demersul de transformare a structurilor militare.
Tenchi warfare – operații militare moderne bazate pe filozofia ”tenchijin”
Authors: TOPOR Sorin
Published: January 2025

În contextul desfășurării conflictului din Ucraina, protejarea resurselor materiale și umane reprezintă o condiție esențială pentru securitatea regională. Lucrarea analizează o serie de tendințe ale evoluției tehnologice, de lecții învățate din cadrul acestui conflict și de oportunități pentru aplicarea filozofiei japoneze ”tenchijin” în operațiile militare moderne. Propunem ca, sub denumirea de operații militare ”tenchi” (”tenchi warfare”), să evidențiem rolul tehnologiile militare avansate în operațiile militare, cu accent pe exploatarea spațiilor obscure și pe cunoaștere, pentru asigurarea unui puternic suport decizional în vederea sincronizării ritmului forțelor angajate cu ritmul evoluției adversarului. Similar modalităților de abordare a luptei de către luptătorii ninja,consider că o astfel de strategie ar putea fi utilă în ripostele ofensive, în diverse domenii, precum și pentru sporirea securității naționale și regionale.
Explorarea competitive intelligence în România: înțelegerea perspectivelor și abordărilor corporative
Authors: LUȚAI Raluca , MIHĂESCU Adina
Published: January 2025

Conștientizarea și aplicarea inteligenței competitive (IC) în România sunt semnificativ mai puțin dezvoltate, în comparație cu piețele internaționale. Această disparitate este evidentă în înțelegerea limitată a metodologiilor de IC și alocarea insuficientă de resurse, destinate cultivării unei culturi orientate spre IC în cadrul întreprinderilor românești. În plus, punctele de vedere ale participanților la piață cu privire la semnificația și utilizarea IC nu au fost analizate în profunzime, evidențiind o deficiență considerabilă în cercetarea sistematică pe această temă. Articolul intenționează să abordeze această lacună prezentă în literatura de specialitate prin explorarea percepțiilor firmelor românești asupra activităților legate de IC.
Intellectual Capital Disclosure : Studi pada PTKIN di Indonesia Versi Webometrics 2024
Authors: Pramasha Raizky Rienaldy , Kurniawan Arifa , Zuliansyah A
Published: January 2025

analisis yang dilakukan menunjukkan bahwa tingkat pengungkapan Intellectual Capital (IC) oleh perguruan tinggi PTKIN, khususnya yang berbasis agama Islam, relatif serupa. Perguruan tinggi PTKIN yang menjadi sampel penelitian ini menunjukkan tingkat pengungkapan yang belum mencapai 100% dari Human Capital, Structural Capital, dan Relational Capital. Pengungkapan IC pada perguruan tinggi PTKIN mencakup aspek-aspek seperti jumlah dosen, kualifikasi, kompetensi, visi-misi-tujuan, strategi, tata pamong, kerjasama internasional, nasional, dan regional, serta dana kerjasama.
Gambaran dari data yang disajikan dalam analisis menunjukkan bahwa preferensi media dalam menyampaikan informasi tentang IC di perguruan tinggi keagamaan Islam negeri lebih cenderung menggunakan pendekatan naratif, diikuti oleh penyajian angka dan gambar. Adanya Undang-undang Nomor 14 Tahun 2008 tentang Keterbukaan Informasi Publik (KIP) mendorong sektor pendidikan tinggi, termasuk PTKIN, untuk menjadi lebih transparan dan terbuka, seiring dengan adanya pengawasan yang lebih ketat oleh pemerintah.
Secara umum, meskipun terdapat variasi dalam bentuk pengungkapan informasi, baik naratif maupun grafis, namun keseluruhan perguruan tinggi PTKIN memiliki kecenderungan yang serupa dalam pendekatan komunikasi untuk menggambarkan elemen-elemen penting dari Intellectual Capital (IC), baik dari aspek Human Capital, Structural Capital, maupun Relational Capital. Hal ini menunjukkan adanya komitmen untuk memenuhi standar transparansi dan akuntabilitas yang ditetapkan oleh regulasi pemerintah.
Faktor- Faktor Yang Mempengaruhi Perubahan Laba Kotor pada UMKM Olshop Swarga Bara
Authors: Matiin Nuuridha
Published: January 2025

Abstrak— The analysis tools used are difference in gross profit, difference in sales, difference in cost of goods sold, difference in selling price, difference in sales quantity, difference in quantity of cost of goods sold, difference in cost of goods sold, difference in quantity of sales and scheme of analysis of gross profit.
 Keywords — Gross Profit, Sales, Cost of Goods Sold.
Implementasi ISAK 35 Sebagai Standar Penyusunan Laporan Keuangan pada Madrasah Diniyah Ula dan Wustho Baiturrahman Kumbang Jangkar Situbondo
Authors: Yanto Roni , Herfiah Rifa , Nisa’ Khoirun
Published: January 2025

The aim of this research was to identify the results of implementing financial reports based on ISAK 35 in non-formal religious education public organizations, namely Madrasah Diniyah Ula and Wustho Baiturrahman Kumbang Anchor Situbondo. This research used a descriptive qualitative method with data collection techniques through observation, interviews and documentation at Madrasah Diniyah Ula and Wustho Baiturrahman Kumbang Anchor Situbondo. The conclusion of this research was that the financial report form of Madrasah Diniyah Ula and Wustho Baiturrahman Kumbangsari still uses a simple method, namely only in the form of recording cash inflows and cash outflows and including descriptions of transactions that had occurred, not yet implementing the applicable financial reporting guidelines, namely ISAK 35 which included Comprehensive Income Report, Cash Flow Report, Net Asset Change Report, Financial Position Report (Balance Sheet), and Notes to Financial Reports (CaLK).
Analisis Return Saham Sebelum dan Sesudah Merger dan Akuisisi Pada Perusahaan Perbankan yang Terdaftar dI BEI Periode 2018-2022
Authors: Defriani Hartika , Hambani Susy , Anwar Saeful
Published: January 2025

Return is a method often used by investors in comparing investment alternatives which is used to show market reactions to merger and acquisition activities carried out by companies which affect the share prices of both the acquiring company and the target company. From the data obtained, it shows that these expectations have not been met because of stock returns. still shows small results. This research aims to determine the market reaction to mergers and acquisitions which is characterized by the average abnormal return value of majority shares around the date of merger and acquisition activity and to determine the difference in average abnormal stock returns before and after mergers and acquisitions in listed banking companies. on the IDX for the 2018-2022 period. This research method is descriptive analysis with a quantitative approach and the population in this research is banking companies listed on the Indonesia Stock Exchange and carrying out merger and acquisition activities in 2018-2022. Sampling was carried out using the Purposive Sampling method. The results of the research show that there is no market reaction to mergers and acquisitions as indicated by the average value of the majority of abnormal stock returns being significant around the date of the merger and acquisition and there is no difference in the average abnormal stock return between before and after the merger and acquisition.
Faktor-Faktor Yang Mempengaruhi Pengelolaan Aset Pemerintah Daerah
Authors: Rahmadani Fitri , Maison Witra , Defitri Siska Yulia
Published: January 2025

This study aims to determine the Effect of Quality Apparatus on Asset Management, the Effect of Regulatory Understanding on Asset Management and Internal Control System on Asset Management, as well as the Effect of Quality Apparatus, Regulatory Understanding and Internal Control System simultaneously on Asset Management.
This research was conducted on OPD in Solok City, namely Twenty-seven (27) OPD. The data used are primary data, the sample technique used is a saturated sample by distributing questionnaires. The sample in this study is the entire population, namely the Head of the OPD and the Head of the General Subdivision, and Managers of Goods of each OPD in the city of Solok. The results showed that Quality Aparatur, Regulatory Understanding and Internal Control System had a significant effect on Asset Management, then Quality Apparatus, Regulatory Understanding and Internal Control System had a simultaneous effect to Asset Management.
Analisis Penilaian Persediaan Barang Dagang Untuk Mencapai Laba Yang Optimal Pada Koperasi Karyawan Melati
Authors: Ningtyas Vira , Wafirotin Khusnatul Zulfa , Wijayanti Iin
Published: January 2025

Tujuan dari penelitian ini adalah untuk menganalisis metode penilaian persediaan barang dagang pada Koperasi Karyawan Melati Ponorogo dengan menggunakan metode First In First Out (FIFO), Last In First Out (LIFO), dan Average (Rata-Rata) periode bulan Januari - Desember tahun 2022. Metode pengambilan data dalam penelitian ini menggunakan data primer dan data sekunder. Data primer dengan melakukan penelitian lapangan, yaitu melakukan pengamatan setempat (observasi), dokumentasi, dan wawancara langsung dengan karyawan atau pengurus perusahaan dalam mengumpulkan data berupa laporan persediaan. Sedangkan data sekunder dengan cara mengumpulkan kajian teori tentang metode penilaian persediaan barang dagang. Sedangkan metode analisis yang digunakan adalah dengan menggunakan metode deskriptif kuantitatif yaitu data yang disajikan dalam bentuk angka-angka yang berasal dari data persediaan awal, pembelian dan penjualan barang dagang serta persediaan akhir barang dagang pada Kopkar Melati pada bulan Januari -  Desember tahun 2022. Sampel yang digunakan dalam penelitian ini adalah persediaan barang dagang yang sering terjual (fastmoving) yaitu alas/perlak sekali pakai (underpad) yang ada di Koperasi Karyawan Melati. Hasil penelitian menunjukkan bahwa perhitungan menggunakan metode Average (rata-rata) menghasilkan Harga Pokok Penjualan (HPP) yang rendah dan laba kotor yang lebih tinggi daripada metode First In First Out (FIFO) dan Last In First Out (LIFO).
Pengujian Kewajaran Saldo Akun Aset Tetap Atas Laporan Keuangan Pada PT AF
Authors: Nanda Surya Putu , Novianti Maya , Febrianto Sucipto , Sitorus Lizvan
Published: January 2025

Tujuan penelitian ini adalah mengetahui apakah saldo aset tetap pada PT AF yang tersaji di laporan keuangan per 31 Desember 2021 telah disajikan secara wajar atau tidak sesuai dengan SAK ETAP Bab 15. Metode yang digunakan dalam memperoleh data PT AF yaitu wawancara, observasi, dokumentasi, dan kuisioner. Teknik analisis data yang digunakan yaitu teknik analisis data deskriptif kualitatif menggunakan kuisioner pengendalian internal dan teknik analisis data deskriptif kuantitatif menggunakan pengujian substantif meliputi prosedur audit awal, pengujian analitik, pengujian terhadap akun rinci, pengujian terhadap transaksi rinci, dan pengujian kewajaran nilai aset tetap. Hasil dari teknik analisis data tersebut diperoleh tidak wajaranya saldo aset tetap yang tersaji di laporan keuangan tahun 2021 PT AF dikarenakan terdapat aset tetap yang rusak tetapi tidak dikeluarkan di daftar aset tetap dan inkonsisten perhitungan beban penyusutan pada tahun 2021 dan mengakibatkan selisih yang material pada perhitungan akumulasi penyusutan dan beban penyusutan aset tetap per book maupun per audit sehingga diperlukan penyesuaian atas permasalahan aset tetap PT AF di tahun 2021 agar perhitungan penyusutan kembali konsisten dan laporan keuangan dinilai wajar.
 
Kata kunci: aset tetap, pengujian kewajaran aset tetap, inkonsistensi perhitungan beban penyusutan, audit aset tetap, SAK ETAP.
Penerapan Proses Manajemen Risiko Dalam Pengelolaan Keuangan
Authors: Widianti Bernadeta Endang , Yuwono Minto , Susilowati Etty
Published: January 2025

The shopping process cannot be separated from budget planning. The shopping process is strongly influenced by planning instruments. To make budgeting more measurable, a performance-based budgeting system is currently used. Every budget under this system must be created with output in mind. The method used in this paper is a combination of qualitative methods and library research. The aim of this paper is to evaluate various existing theories by comparing them with the available research literature. This paper discusses and analyzes theoretically based on the results of previous research regarding the Role of Risk Management. Based on the results of the discussion, even though the structured arrangement has only been running for 2 years, risk management has been implemented well. The risk map created is also sufficient to explain the possibility and impact of all financial management activities, especially for activities that have a very high level of risk, so that mitigation and follow-up plans can be created quickly. Recommended actions for very high level risks include: guidance and socialization of regulations as well as periodic evaluations to prevent KPA from doubling as PPK, socialization and information about BNT certification and training activities and compliance monitoring to ensure that competent treasurers are in each work unit. It is hoped that these recommendations will improve risk management and help achieve the Ministry's strategic objectives
Analisis Sistem Informasi Akuntansi Siklus Penjualan Dan Penerimaan Kas Dalam Meningkatkan Pengendalian Intern Pada PT Prima Motor Rokan Hulu
Authors: Mela Fefti Yulian , Waliatun Waliatun
Published: January 2025

Penelitian ini dilakukan di PT. Prima Motor Rokan Hulu. Tujuan penelitian ini adalah untuk menganalisa pelaksanaan sistem informasi akuntansi siklus penjualan dan penerimaan kas dalam meningkatkan pengendalian intern pada PT.Prima Motor.Penelitian ini merupakan penelitian menggunakan metode kualitatif, dengan menggunakan triangulasi sumber data yaitu observasi, wawancara, dan dokumentasi yang dilakukan pada PT. Prima Motor.
Hasil penelitian menunjukkan bahwa sistem informasi akuntansi penjualan pada PT.Prima Motor masih terdapat kelemahan, dimana masih terjadi perangkapan fungsi antara fungsi penagihan dan fungsi penerimaan kas yang masih dilakukan oleh bagian sales sehingga dapat menyebabkan kecurangan.
Faktor-Faktor Yang Mempengaruhi Agresitivitas Pajak Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023
Authors: Nofrianty Nofrianty , Putri Eka
Published: January 2025

Penelitian ini bertujuan untuk mengetahui pengaruh Capital Intensity, Iventory Intensity, Profitabilitas, Leverage, Komisaris Independen, Corporate Social Responsibility (CSR) terhadap agresivitas pajak. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek indonesia. Metode yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini berjumlah 84 perusahaan dan diperoleh sampel sebanyak 29 perusahaan dengan jumlah data sebanyak 116. Teknik dalam penentuan sampel menggunakan purposive sampling.Metode analisis data yang digunakan adalah partial least square (PLS). Hasil penelitian menunjukan hanya Profitabilitas yang berpengaruh signifikan terhadap agresivitas pajak sedangkan Capital Intensity, Iventory Intensity, Leverage, Komisaris Independen, Corporate Social Responsibility (CSR) tidak berpengaruh signifikan terhadap agresivitas pajak.
Financial Outcomes of Total Quality Management in Enhancing Environmental Performance through Green Manufacturing Practices
Authors: Cahyono Tomy Dwi , Suarantalla Ryan , Fahira Jihan
Published: January 2025

The adoption of Total Quality Management (TQM) practices has been recognized as a key strategy for improving organizational performance, particularly in enhancing environmental outcomes. This study aims to analyze the financial outcomes of TQM in improving environmental performance through the mediation of green manufacturing practices. The research uses a quantitative approach, with a sample drawn from manufacturing companies in Indonesia. The data were collected through surveys distributed to 150 respondents, including plant managers, environmental managers, and production supervisors. Data analysis was conducted using Structural Equation Modeling (SEM) to examine the direct and indirect relationships among TQM, green manufacturing, environmental performance, and financial outcomes. The results indicate that TQM practices significantly improve environmental performance, and green manufacturing practices mediate this relationship, leading to positive financial outcomes. Specifically, the study finds that companies with higher TQM implementation experience reduced operational costs, improved energy efficiency, and enhanced product quality, which translate into increased profitability and financial stability. This study contributes to understanding the financial benefits of integrating quality management and sustainability practices, providing valuable insights for companies seeking to enhance their environmental and financial performance simultaneously.
Rhetorical Devices in Barack Obama’s of Thee I Sing: A Letter to My Daughters
Authors: Sathiyavathi A. , Saravanan Dr.V.K.
Published: January 2025

Rhetorical analysis refers to the study and use of written, spoken, and visual language. The intention of applying rhetorical devices is to compare things to give them more detail. It helps the reader better understand what is described in the text. The speaker’s style is determined by word choices, intonations, gestures, and sentence arrangements. The language used by Barack Obama always makes him special as he was the first Afro-American President. Of Thee I Sing: A Letter to My Daughters authored by Barack Obama was published in 2010 with illustrations by Loren Long. It is a tribute to thirteen groundbreaking Americans and the ideals that have shaped the United States of America. The important historical figures mentioned here are Helen Keller who was deaf and blind and overcame the struggles, Jane Addams who comforted the poor, Maya Lin who was a designer who created memorials to honor heroic people, Albert Einstein who was an inventor, Georgia O’Keefe who was a painter, Jackie Robinson the first African American baseball player, Sitting Bull who was a Sioux medicine man, Billie Holliday who was an African American Jazz Singer, Cesar Chavez who was inspired farm workers to fight for their rights, Neil Armstrong who was the first man on the moon, Dr. Martin Luther King, Jr. who was a determined to unify America, Abraham Lincoln who taught what it was like to be part of an American family, and George Washington who was notably proud to be the first President of the United States of America. Barack Obama employs rhetorical devices such as simile, metaphor, personification, metonymy, paradox, hyperbole, and synecdoche in this book.
Education, Health Promotion of Adolescent Boys in Manipur
Authors: Prembala Chanu Nameirakpam , Prabhakar Ignatius , Muhindro Laitonjam
Published: January 2025

Sociology has demonstrated the significant significance that cultural influences play in the basic processes of social structure, even beyond these behavioral features. Recent studies in medical sociology have connected health-related norms, values, and attitudes to socioeconomic class based on social science theory. Furthermore, understanding the origins and effects of health-related practices in society is facilitated by cultural capital. This essay examined the relationship between cultural capital and the promotion of teenage boys' health in Manipur, specifically in the Imphal West District. In addition, it aims to investigate the effects of cultural capital and the promotion of teenage boys' overall health. Using the snowball sampling method, 250 adolescent boys from various Higher Secondary Schools in Imphal West, Manipur, ranging in reading ability from class IX to XII, were chosen for the current study among the teenage boys in the Imphal West District.
PENGEMBANGAN POWERPOINT INTERAKTIF BERBASIS PROBLEM BASED LEARNING DALAM MENDUKUNG PEMAHAMAN MAHASIWA FISIKA MENGENAI MEKANIKA LANGRANGE
Authors: Hidayah Yuliani , Setiaji Bayu
Published: January 2025

Learning media is a very important component in the teaching and learning process. The use of learning media must be the main point that is considered by the facilitator so that there is good, effective, efficient and fun interaction with students. Lagrange mechanics material is quite difficult for students to understand so it is necessary to develop different learning media. This research aims to create learning media in the form of interactive powerpoints based on PBL (Problem Based Learning) to support the understanding of physics students about Langrange Mechanics. This research uses the Research and Development (R & D) method with the main stages carried out are define, design, development, and disseminate with a 4D model. Data collection technique by providing a validation sheet to one of the expert lecturers and fourth semester students of the Department of Physics Education, Yogyakarta State University. The feasibility of interactive powerpoint based on PBL (Problem Based Learning) on Lagrange Mechanics material from four aspects, namely material, method & model, quality of media display and attractiveness got an average of 3.37 with a very decent category. Learning media in the form of interactive powerpoints based on PBL (Problem Based Learning) on Lagrange Mechanics material is an alternative in supporting the understanding of physics students. PBL (Problem Based Learning) based Powerpoint helps in solving problems in life so that it can improve the quality of learning and active involvement of students.
ANALISIS KOMPETENSI DAN PERMASALAHAN DALAM MENULIS ARTIKEL PADA MATA KULIAH MEKANIKA ANALITIK
Authors: Mubarokah Izza Ifada , Mohamad Jahid Sarah , Setiaji Bayu
Published: January 2025

This research analyzes competencies and problems in writing scientific articles in analytical mechanics courses at the Department of Physics, FMIPA, Yogyakarta State University (UNY). Students from the Physics education study program class of 2022 were the research subjects, with 30 out of 40 students selected as random samples. Qualitative descriptive research methods were used, with data collection through questionnaires. The research results show that the main problem faced by students is difficulty in finding appropriate references and understanding relevant literature, which was expressed by 32.1% of respondents. Further analysis identified students' key strengths, such as good analytical physics skills and access to adequate laboratory facilities, as well as weaknesses such as lack of training in academic writing. Opportunities to overcome these weaknesses include information technology support and collaboration with other institutions, while threats faced include time constraints and academic pressure. This research suggests the need for increased training in literature searching and academic writing as well as the use of technology to expand access to information. With the right strategy, it is hoped that students can improve their competency in writing scientific articles and be better prepared to face academic challenges. These findings provide valuable insights for improving the curriculum and teaching methods at UNY, so as to improve the quality of education and research.