bluuebunny/crossref_metadata_2025 huggingface dataset:
Sistema de ejercicios para perfeccionar la técnica del lanzamiento molinete variante canadiense en sóftbol
Authors: Leiva Zambrano Mario Antonio , Gutiérrez Cruz Manuel
Published: December 2021

Introducción: El diseño del contenido de la preparación del deportista posibilita optimizar la preparación deportiva, donde se incluye el perfeccionamiento de la técnica deportiva en Sóftbol. Objetivo: Validar un sistema de ejercicios para perfeccionar el movimiento de la técnica del estilo molinete variante canadiense en sóftbol, para lanzadores de la Categoría Superior de la Ciudad de Machala, año 2021. Métodos: Investigación descriptiva-correlacional de orientación cuasi experimental, estudiando dos grupos independientes (Grupo Control: 8 lanzadores; Grupo Experimental: 7 lanzadores), manteniendo el entrenamiento tradicional al grupo de control e implementando en la preparación especial el sistema de ejercicios al grupo experimental. Previamente se realizó una validación teórica de la propuesta de intervención con 13 especialistas nacionales e internacionales, valorando cuatro indicadores de análisis (Validez “V”; Integralidad “I”; Asequibilidad “A”; Variedad “Va”). Resultados: El indicador “V” obtiene el puntaje medio más alto (4,85 puntos; entre Alto y Muy Alto), seguido por el indicador “A” (4,77 puntos; entre Alto y Muy Alto), el indicador “I” (2,23 puntos; Medio) y el indicador “Va” (3,08 puntos; Medio) respectivamente, existiendo un nivel alto de concordancia entre especialistas (w=0.856) en su validación teórica. Por otra parte, la comparación de ambos grupos independientes evidenció diferencias significativas a favor del grupo experimental (p=0,001), una vez implementada la propuesta de intervención. Conclusiones: Se evidencia una alta aceptación teórica emitida por especialistas, mejorando significativamente la técnica de lanzamiento a favor del grupo experimental. Se recomienda perfeccionar la propuesta de intervención a futuro en términos de integralidad, y mayor variedad en los ejercicios.
Views of Physicians on the Persistence and Efficiency of Basic Medical Sciences Education
Authors: Taş Fatih , GÜNEŞ Sevgi , BOLATLI Güneş , ÜYÜKLÜ Mehmet
Published: December 2021

Introduction: In this study, it is aimed to contribute to the persistence of the basic medical sciences education given in medical faculties, how much it can be integrated into clinical science practices and to the development of education. Materials and Methods: The study was planned in a descriptive type and a questionnaire was applied to collect the data. The population of the study consisted of medical faculty graduates and there was no limitation in the selection of the sample. The level of agreement with the statements was graded from 1 to 5 with Likert-type scaling. In the study with a total of 205 participants, numbers and percentages were used for the data. Results: Of the physicians 59.5% stated that the basic medical sciences courses they took were not sufficient and permanent for their professional life, 69.74% of them stated that the course topics in basic medical sciences education are too detailed, 60.48% of them stated they could not integrate the education they received in basic medical sciences into clinical sciences, 82.91% stated that it would be more beneficial to give basic medicine and clinical medical sciences courses simultaneously, and 86.82% of them stated that the technology-adapted auxiliary course tools will increase the quality of basic medical education. Conclusion: In today's world where important developments are experienced in medical education, innovations are needed in order to train physicians in the best way. For this, it is necessary to work on a system in which basic medicine and clinical medical sciences are integrated, the course curriculum is revised and a strong technological infrastructure is provided.
La formación lingüística de los términos de defensa y de ingeniería en la lengua uzbeka
Authors: Dadaboyev Khamidulla
Published: December 2021

La lengua está en constante evolución, es herencia de la historia y cultura de un pueblo; de ahí que, analizar elementos de la lengua que se mantienen a lo largo de la historia resultan beneficiosas para el entendimiento de la diversidad cultural y lingüística de una nación. Es por esto que, en este artículo se analiza la terminología en el campo de defensa y de ingeniería que se usa en el sistema militar y de defensa y son partes principales de la lexicología del uzbeko. Además, se analiza la formación de estos lexemas en aquel entonces y su desarrollo en las lenguas del túrquico antiguo, uzbeko antiguo y uzbeko moderno, basándose en los materiales de las obras históricas, enciclopédicas y literarias. El análisis de estos nombres nos ayuda conseguir unas informaciones sobre las dinastías que reinaban en Transoxiana y del Asia Central entre los siglos VII y XIX. Se concluye que la formación y desarrollo de términos que denotan los nombres de las estructuras de defensa e ingeniería, y que forman parte de la terminología militar uzbeka, está estrechamente relacionada con varios cambios en la vida social y política, así como con las leyes internas del idioma.
Smart Armband for Early Detection of Hypothermia and Hypoxia with the Location Tracing System during Emergencies Based LoRa on Hikers
Authors: Raihan Zhifhanur Muhammad  , Monika Ayu Puji Anggraini  , Andi Nurul Isri Indriany Idhil  , Muhammad Yogi Nurrohman  , Rafa Raihan Fadilla  , Zainul Abidin
Published: December 2021

Hiking has a dangerous risk of accidents and deaths of hikers. It is caused by health problems, lost, and other accidents. A LoRa-based smart armband was designed to detect hypothermia, hypoxia, and emergencies in hikers based on the above explanation. Furthermore, all activities can be monitored using a web accessed through smartphones or computers. If hypothermia and hypoxia are detected, the smart armband will remind the hiker. The IMU sensor will detect movement orientation and acceleration of the hiker during emergencies to be sent to the hiking post for evacuation. All activity data are stored in a micro-SD for evaluation. From the test results, the armband functioned at temperatures ≤35ºC, air pressure ≤ 560,2 mmHg, and acceleration ≥200 cm/s2. The test results also proved that the armband lasted up to 35 hours
The Effect of PAD, DAU and DAK on Poverty Rates in Java
Authors: Astuti Suryani Yuli , Basyah Muhammad Ali , Niswah Farokhah Muzayinatun
Published: December 2021

This study was made to determine the extent of the influence of Regional Original Income (PAD), General Allocation Funds (DAU) and Special Allocation Funds (DAK) on poverty through Regional Expenditures in Bitung City. Based on the time series data for 2016-2018 and processed based on the multiple regression analysis method for testing the path analysis used, it can be seen that the relationship between PAD, DAU, DAK and poverty rates on the island of Java. The results showed that the province of West Java on PAD, DAU and DAK had a partial effect on poverty rates and PAD, DAU and DAK had a simultaneous effect on poverty rates. Central Java Province on PAD has a negative effect on poverty rates, DAU and DAK have a partial effect on poverty rates and PAD, DAU and DAK have a simultaneous effect on poverty rates. DIY Province, although PAD has a negative effect on poverty rates, DAU has an effect on poverty and DAK has no partial effect on poverty rates and PAD, DAU and DAK have a simultaneous effect on poverty rates. East Java Province, Partially PAD has no effect on poverty rates, DAU has no effect on poverty rates and DAK has no effect on poverty rates and the influence of PAD, DAU and DAK simultaneously affects poverty rates.
Different Combinations Of Legowo And Endemic Fish On Rice And Fish Productivity In Minapadi System
Authors: Farah Diana  , Mahendra
Published: December 2021

Minapadi is a fish rearing system in rice fields that is carried out with rice plants. This study aims to increase the income of farmers with high productivity of rice yields and increase the production of endemic fish. The method used is a Completely Randomized Design (CRD) experiment with 4 treatments and 3 replications. The treatments were: A1B1 (legowo 2:1 and giant prawns), A1B2 (legowo 2:1 and fish exclamation), A2B1 (legowo 4:1 and giant prawns), and A2B2 (legowo 4:1 and fish exclamation). This research was conducted for 90 days in the rice fields of Lango Village, Pante Ceureumen District, West Aceh Regency. Parameters observed were rice productivity, fish growth and business analysis. The results showed that the best treatment was A1B1 (legowo 4: 1 and giant prawns) by producing an average value of rice productivity of 5 kg/plot, and the average value of growth of giant prawns of 3.62 g/head and fish of fish of 37.17 g/head. From the results of this study, the application of the Minapadi system with giant prawns and fish with legowo 4:1 gave a positive impact on the observed parameters (P<0.05) and provided benefits for farmers.
Bio-Priming Using Indigenous Pseudomonas Fluorescens To Improve Local Upland Rice (Padi Gogo) Production Of Paebiu Kolopua And Pae Wuna Cultivars
Authors: Asri Razad  , Gusti Ayu Kade Sutariati  , Tresjia C Rakian  , Jendri Mamangkey  , Marina Silalahi
Published: December 2021

Research was performed to evaluate the effect of biopriming technique using indigenous rhizobacteria in improving local upland rice from Southeast Sulawesi. Randomized group design was applied in this research using factorial pattern consisting of 2 factors. The first factor was upland rice cultivars consisting of 2 (two) levels of Paebiu Kolopua (V1) and Pae Wuna (V2) cultivars. Meanwhile, the second factor was rhizobacteria isolates, consisting of 4 (four) levels, those are without rhizobacteria treatment (R0), KNS11 isolate (R1), KLKU02 isolate (R2) and KNW11 isolate (R3). Research results indicated that interaction between Paebiu Kolopua cultivar and KLKU02 isolate treatment significantly affected plants height with 29.22% improvement and the amount of rice per panicle with 176.33% improvement compared to the control. Therefore, KLKU02 isolate can be recommeded as the best treatment to improve the production and outcome of local upland rice plant.
The Effect Of Perception Of Trust, Perception Of Ease Of Use, Perception Of Benefits, Perception Of Risk And Perception Of Service Quality On Interest In Using Mobile Banking Bank Independent In Bekasi City
Authors: Okky Natalia  , Rini Tesniwati
Published: December 2021

The purpose of this study was to explain and analyze the effect of perceived trust, perceived convenience, perceived risk, perceived service quality on interest in using mobile banking at Bank Mandiri in Bekasi city. The research methodology used is a quantitative approach. The sample used is the customer of Bank Mandiri Bekasi City as many as 100 respondents. The data collection instrument used primary data. Primary data was obtained by using a questionnaire. Analysis of the data used in this study is multiple linear regression test, classical assumption test, autocorrelation test, multicollinearity test, heteroscedasticity test, determinant test, t test and f test with the help of SPSS version 24. The results showed that partially or simultaneously the perception of trust, perception of convenience, perception of risk, perception of service quality have a significant effect on interest in using bank Mandiri mobile banking in the city of Bekasi
The Role Of Brand Image In Mediating Service Quality And Promotion Towards Decisions To Buy Car On Credit In The Covid-19 Period (Study Case At Pt Maybank Indonesia Finance Dki Jakarta And Tangerang Branch)
Authors: Saparso  , Soegeng Wahyoedi  , Santoso
Published: December 2021

This study discusses the role of brand image in mediating service quality and promotion of car purchase decisions on credit during the Covid-19 period at PT Maybank Indonesia Finance. This research was conducted by using the probability sampling method with the type of simple random sampling. Researchers distributed questionnaires to 100 Maybank Finance consumer respondents in DKI Jakarta and Tangerang. Data analysis using Smart PLS analysis. The results of the analysis conclude that service quality has a positive and significant influence on purchasing decisions. It can be said, good service quality will affect the decision to buy a car on credit at Maybank Finance. The promotion has a positive and significant influence on purchasing decisions. It can be said that the company's promotions will influence the decision to purchase a car on credit at Maybank Finance. Service quality has a positive and significant influence on brand image. Good service quality will form a good brand image in the minds of consumers. The promotion has a positive and significant influence on brand image. If the promotion is increasing, it will affect the company's brand image. Brand image has a positive and significant influence on purchasing decisions. A good brand image will influence the decision to buy a car on credit at Maybank Finance. Brand image is also proven to have a role in mediating service quality on purchasing decisions.
Frame Head Production Process In Category 3 Frame Chassis At Pt. Prime Dual Core
Authors: Abdul Muchlis  , Sandy Suryady  , Aprianto Nugroho
Published: December 2021

The frame is the main component of the chassis that functions to withstand shock, pressure and vibration when operating on the road. The chassis frame is made of SS400 material which has a good level of strength to withstand static loads, the Frame Chassis formation process uses a cold working process. This writing aims to determine the production process of the Frame Head on the Frame Chassis category 3 as well as knowing the machines used in the Frame Head production process and knowing the total tonnage required for the 400 ton Stamping machine in the blanking and piercing process on the Crossmember 0101 part, from observations that have been made. it was done that to carry out the Frame Head production process on Frame Chassis category 3, through the process of forming material or forming with the blanking, piercing, and bending methods using a 300 ton to 500 ton stamping machine, then continued with the unification process using a GMAW welding machine ( Gas Metal Arc Welding), then continued with the painting process using powder coating with the dipping method for 2 minutes, and in the Crossmember 0101 forming part process using a 400 ton Stamping machine, the total tonnage of the blanking and piercing cutting force was obtained on the Crossmember 0101 part (added with backup/strippin style g force) is 470.069 Tons.
The Influence of Workload and Stress on Employee Performance in PT X Palm Oil Mill
Authors: Nidya Wisudawati  , Dodi Aprianto Pratama
Published: December 2021

The aim of this study was to determine the effect of employee workload and stress on the production process at PT X  palm oil mill with a capacity of 600 tons/day. The process in this palm oil mill are broadly divided into 6 parts through several processing stations namely reception, treshing, stirring and pressing, clarification and nut and kernel stations. Work activities carried out with a standing attitude for a long time, monotonous, exposed to noise from production machines and the number of extra hours will have an impact on workload and work stress felt by employees. This study uses multiple linear regression analysis with 32 respondents. The results showed that workload and work stress simultaneously had a positive and significant effect on employee performance. Partially the workload has a positive and significant effect, while work stress does not significantly influence the performance of employee.
Extraction And Phytochemical Screening of Ethanol Extract And Simplicia of Moringa Leaf (Moringa Oleifera Lam.) From Sidikalang, North Sumatera
Authors: Ricky Andi Syahputra  , Ani Sutiani  , Pasar Maulim Silitonga  , Zulmai Rani  , Amelia Kudadiri
Published: December 2021

Moringa leaf is a plant that has many uses that comes from the family Moringaceae and it is a tropical plant that is familiar to Indonesian people. Pharmacologically, this plant extract is reported to have antimicrobial and fungicide and it is rich in antioxidants. This metabolite compound contained in Moringa leaves has the potential as an antioxidant, antibacterial, functional and others. This study aims to determine the simplicia characterization of Moringa leaves and to determine the secondary metabolites contained in Moringa leaves, both Moringa leaf powder and Moringa leaf extract. The method of this research is experimental including the simplicia making and ethanol extract of Moringa leaves by maceration method, simplicia characterization and phytochemical screening. The results of the simplicia characterization of Moringa leaves for ethanol soluble extract content was 10,9% and water-soluble extract content was 15,8%, ash content was 9,6% and acid insoluble ash content was 0,6% and water content was 8%. The results of this study also showed that the simplicia powder and ethanol extract of Moringa leaves contained flavonoid, tannin, alkaloid, steroid and saponin.
Traditional Market Transformation Into Digital Market (Indonesian Traditional Market Research Library)
Authors: Hari Purwanto  , Heny Sidanti  , Dian Citaningtyas Ari Kadi
Published: December 2021

For many centuries traditional markets have become the economic strength of Indonesian society where trading business actors gather to carry out buying and selling transactions. Along with the development of the era, the advancement of information technology is developing very rapidly and changing many patterns of people live from various aspects of life as well as trade. In conventional trade, relying on traditional markets is considered inefficient considering the too long distribution channels of goods and the emergence of additional costs in trade, which causes a high cost economy. The shift of traditional markets to digital markets is an inevitable demand. This study discusses Digital Transformation in traditional markets and how the process should take place to provide some solutions to existing problems. The method used in this research is library research. The research locations are traditional Indonesian markets. Sources of data in this study were collected by collecting methods through literature, scientific publications, information from the internet. The data is induced and concludes the arguments that are made. The findings of this study are: The digital transformation of traditional markets to digital markets has not been fully carried out in Indonesia. Solution: Traditional market players are starting to open up to the online market. It is time for the government to build online infrastructure to move traditional markets to digital markets, although not completely so that marketing efficiency and convenience can increase overall welfare.
Social Capital, Joint Responsibility Systems, And Empowerment Of Women In Msmes : A Conceptual Framework
Authors: Anni Yudiastuti  , Heri Pratikto  , Sopiah
Published: December 2021

Empowering women, especially in entrepreneurship, is often faced with limited accessibility, especially in meeting capital through loans at formal financial institutions and structural constraints in their environment. Women's cooperatives are a bridge to overcome the problem of women's entrepreneurial capital to increase their business, because basically woman have potential in its business activities. Social capital that has elements of Trust, Network and norms attached to women's personalities will be a guarantee in obtaining loans with a joint responsibility system. The opportunity to develop a business through social capital and joint responsibility has an impact on opening up opportunities to empower micro, small and medium entreprise (MSMEs) business actors to further increase their business and continue to be in a sustainable entrepreneurial position.Sustainable Entrepreneurship for female entrepreneurs  offers women professional development and limited flexibility to balance work and family commitments.
Analysis Of Payment Accounting System At Pt Aplus Pasific
Authors: Ertie Nur Hartiwati
Published: December 2021

To find out whether a company is a company that has a good and correct system, a control system is needed that can make the company more thorough and have more specific and good payroll data. The internal control system is one of the accounting information systems. implemented by the company in achieving its corporate goals. In realizing a good and appropriate company system, an analysis and evaluation is needed. Where it is expected to be able to prevent fraud that can occur within a company. The analytical method used is Flowchart (Flow Chart), an analytical technique used to describe several aspects of an information system in a clear, concise, and logical manner. Flowcharts use standard symbols to describe through pictures the transaction processing procedures used by the company and the flow of data through the system. The benefits of this system to help clarify complex processes in the decision-making process. The conclusions obtained from the Payroll Accounting Information System Analysis, the company seeks to implement the accounting function properly. However, the company has not implemented a payroll information system that is more complex so that it can cause errors in the payroll system within the company.
Moderating Influence That Islamic Law Intensity Of Causal Relationship Between Regional Economic Growth And Determinant: Study Empiricalon District / City In The Province Nanggroe Aceh Darussalam (Nad)
Authors: Safriadi M Yunus AKS  , Dharma Tintri Ediraras  , Toto Sugiharto
Published: December 2021

Policy of the Government of the Republic of Indonesia to grant special autonomy to the Provincial Government of Nangroe Aceh Darussalam (NAD) through the concept of asymmetric decentralization accompanied by the issuance of a law on the implementation of Islamic Sharia in a kaffah manner, opening opportunities for the government and the people of NAD Province to increase the pace of development economy based on faith and piety to Allah SWT. How the impact of the implementation of these policies on regional economic growth in the Province of NAD has not been widely studied.  The purpose of this dissertation is to analyze the causal relationship between regional economic growth and its determinants and to analyze the moderating role of the intensity of the application of Islamic law on the causal relationship. The target population is districts/cities in NAD Province and the sample consists of 23 units of analysis (5 cities and 18 districts). Secondary data on a ratio scale to measure research variables, namely HDI, technology investment, population, regional development expenditure, intensity of the application of Islamic Sharia, and regional economic growth for the 2010 - 2019 period, sourced from the Central Statistics Agency and the Regional Office of the Ministry of Religion of NAD Province. The data analysis technique used descriptive statistics and panel data regression analysis to test 10 research hypotheses. The results show that simultaneously capital, HDI, technology investment, population, and regional development expenditures have a very large influence on regional economic growth in NAD Province. Partially, capital, technology investment, population, and regional development expenditure are the determinants of regional economic growth in NAD Province. The four determinant variables have an effect on increasing regional economic growth. Regencies/cities that have large capital, moderate and innovative technology investment accompanied by a high population, and are supported by adequate regional development expenditures, have an impact on high economic growth in NAD Province. The intensity of the application of Islamic law moderates the causal relationship between capital, technology investment and population on regional economic growth, while the intensity of the application of Islamic law has not shown a significant role in moderating the causal relationship between the human development index and regional development expenditures on regional economic growth. This indicates that the intensity of the application of Islamic Sharia in the province of Aceh has given a significant role to all sectors in increasing regional economic growth. further research is suggested to use Economic Well Being Theory and include fiscal and regional retribution variables, education and ICT readiness index and electronic-based service system index.
„IN SILICO“ PREDICTION OF PHARMACOKINETIC PROPERTIES AND DRUGLIKENESS OF NOVEL THIOUREA DERIVATIVES OF NAPROXEN
Authors:   University of Kragujevac, Faculty of Medical Sciences, Nedeljković Nikola V. , Dobričić Vladimir D. , Mijajlović Marina Ž. , Radić Gordana P. , Nikolić Miloš V. , Stanković Ana S. , Vujić Zorica B. ,   University of Belgrade,  Faculty of Pharmacy
Published: December 2021

Masking the carboxyl group of naproxen with other functional groups may be a promising strategy to decrease its gastrointestinal toxicity. Thiourea moiety has been described as an important pharmacophore in a variety of pharmacologically active compounds, including anti-inflammatory, antiviral, anticancer, hypoglycemic and antimicrobial agents. Our research group has previously designed twenty novel thiourea derivatives of naproxen, containing amino acids (glycine, L-alanine, β-alanine, L-valine and L-phenylalanine – compounds 1,2,3,4 and 5, respectively), their methyl (6–10) and ethyl esters (11–15), as well as aromatic amines (16–20). Pharmacokinetic properties and druglikeness of these compounds were predicted using SwissADME web tool (http://www.swissadme.ch/). Predicted pharmacokinetic properties include potential for gastrointestinal absorption, blood-brain barrier permeability, skin permeability, transport mediated by P-glycoproteins and enzyme inhibitory potential. Druglikeness was evaluated using Lipinski’s, Ghose’s, Veber’s, Egan’s and Muegge’s rules, as well as on the basis of bioavailability score. All tested compounds had high-predicted gastrointestinal absorption and low blood-brain barrier permeability. Also, derivatives 2, 4, 7, 9, 10, 12, 14, 15 and 18 were predicted to be substrates for P-glycoprotein. Derivatives with aromatic amines (16–20) showed inhibitory potential against all tested CYP isoforms. Derivative 19 had the highest, while derivative 13 demonstrated the lowest predicted skin permeability. Finally, derivatives 1–12, except 5 and 10, have druglike structures, since they obey to all imposed rules.
Geometric Invariants Under the Möbius Action of the Group SL(2;R)
Authors:   Indian Institute of Technology kharagpur, India, BISWAS DEBAPRIYA , DUTTA SANDIPAN
Published: December 2021

In this paper we have introduced new invariant geometric objects in the homogeneous spaces of complex, dual and double numbers for the principal group SL(2; ℝ), in the Klein’s Erlangen Program. We have considered the action as the Möbius action and have taken the spaces as the spaces of complex, dual and double numbers. Some new decompositions of SL(2; ℝ) have been used.
Reumafit
Authors: Forero Illera Elias
Published: December 2021

Cuatro años después, con 10 kilos menos y sin pastillas que controlen los achaques otoñales, tengo la certeza que tomé la decisión correcta: el ejercicio
METODE KESAHIHAN SANAD HADIS
Authors: Makmur  , Muhammad Ismail
Published: December 2021

Penulis bertujuan untuk mendeskripsikan buku Kaidah Kesahihan Sanad Hadis yang ditulis oleh Syuhudi Ismail, salah seorang tokoh hadis terkemuka di Makassar. Penulis menggunakan metode kajian pustaka (library research), sehingga apa yang terdapat dalam tulisan ini berdasarkan atas buku Kaidah kesahihan sanad hadis yang di tulis oleh Syuhudi Ismail yang digunakan oleh penulis sebagai rujujkan untuk menganalisa buku tersebut. Selanjutnya hasil dari kajian tersebut adalah (1) pemikiran Syuhudi Ismail, sebagai seorang ahli hadis yaitu dapat di golongkan sebagai salah seorang pemikir dan kritikus hadis yang bersifat moderat karena ia bersikap obyektif menyikapi periwayat hadis yang diperselisihkan tanpa terikat pada salah satu kaidah jarh wa ta’dil yang ekstrim, mendahulukan Jarh ataukah Ta’dil bagi periwayat yang diperselisihi kualitasnya, (2) Adapun metodologi penyusunan dan pembahasan buku Kaedah Kesahihan Sanad Hadis menggunakan pendekatan Ilmu Sejarah yang merupakan hasil penelitian desertasi Syuhudi merupakan buku hadis pertama yang mengklasifikasikan kesahihan sanad hadis kedalam kaidah mayor dan minor
Flood Risk Management and its Compliance in Loko Community Adamawa State, Nigeria
Authors:   Department of Environmental Studies and Community Development, School of Environmental Studies, Kenyatta University, Hadiza Ndagana Iyami
Published: December 2021

Flood risk management functions to reduce socio-economic and human resources associated with disasters. This study investigates flood risk administration for the socio-demographic progress of the Loko Community in the Song local government area in Adamawa State, Nigeria. The study’s objective was to evaluate the compliance levels to flood risk management practices, challenges and interventions adopted to address the concerns. The study utilized a case study research design while targeting a population of 4,200 inhabitants comprising, 800 households, 20 NEMA staff and 40 ADSEMA staff. The findings indicated that floods significantly affects the socio-economic condition and livelihoods of the people. Moreover, the study found that institutional, cultural, and demographic factors limited compliance to FRM practices, necessitating the adoption of appropriate interventions. Therefore, it is necessary because homes far from flood-prone areas will mitigate the adverse flood effects. Similarly, the Ministry of Agriculture and Cooperatives through the Extension Services should incentivize the communities through funding to increase the area cultivated on the upland to enhance the food security at the household level. There should be increased support programmes for the affected, and viable farmers prioritized for the support programmes. The study concludes that there is a need to develop better and appropriate measures to prepare and mitigate the effects of floods. Socio-economic problems such as poverty, livelihood profile, cultural views, the position of weaker social groups, and the rights of minorities and ethnic groups must be addressed urgently.
The Role of Amir Temur's Way of Life as an Example in Educating Young People in the Spirit of Military Patriotism
Authors:   Major, Department of “Aviation Armament”, Higher Military Aviation School of the Republic of UZBEKISTAN, Bobomurodov Dilshod Abdukahorovich
Published: December 2021

The life of our great ancestor Sahibkiran Amir Temur, his military tactics, the ability to unite scattered patriotic amirs and beys, to unite in a military group and form a military unit, as an example of educating students in the spirit of military patriotism. wide application and use of a wide range of information will be expedient. Every citizen of independent Uzbekistan grows up to be a loyal, intelligent, strong-willed, deep-thinking and understanding, sharp-witted, a fearless warrior, a patriot and a just defender of the country in schools our great commanders must study deeply the paths they have traversed.
Research on the Status of Gratitude Therapy of High School Students in Da Nang City
Authors:   Le Quy Don High School for the Gìted DaNang, Vietnam., Uyen Tran Nguyen Chau
Published: December 2021

Gratitude is an extremely necessary spiritual element in our lives. Grateful people experience life in a more peaceful, and happy way. The study was conducted on 762 students from two clusters of gifted and non-specialized high schools in Da Nang city to describe the current situation, perception of gratitude and factors affecting the level of gratitude in high school students. Research results show that 79% of students are not grateful. A special thing is that the factors such as academic ability, age, and gender do not completely affect the gratitude level of high school students. Based on the findings, the study proposes a number of measures that partially affect the educational methods of schools and families, as well as directly affect the survey subjects.
Significance of the media landscape in raising various social issues in urban areas of Lahore, Pakistan
Authors: Chaudhary Muhammad Umair , Abdullah Nauman Ahmad
Published: December 2021

The present study aims to analyse the significance of the media landscape in raising various social issues in urban areas of Lahore, Pakistan. The present study will discuss how the media landscape helps in disseminating social awareness messages to urbanized communities, and that leads to evolving information and relationships between a social setup. For said purpose, the quantitative research method was used by the researchers to get the results. A questionnaire was devised to undertake the survey. Through stratified random sampling technique, a sample size of 250 respondents was selected from public and private sector universities of Lahore. According to the results, media have a vital part in each community's social development. People who live in urban regions are thought to be more technologically advanced than those who live in rural ones. The media landscape in metropolitan areas is the primary source of their information and awareness. The survey results also indicate that media is playing an important role to highlight various social issues being faced by the urban population of Lahore city; these issues include health, education, terrorism, and poverty.
The Influence of Company Size, Fixed Asset Intensity, Leverage, Profitability, and Political Connection To Tax Avoidance
Authors: Aminah Aminah , Chairina Chairina , Sari Yohana Yustika
Published: December 2021

This study examines the influence of company size, fixed assets intensity, leverage, profitability and political connections against tax avoidance in manufacturing companies listed in the Indonesian Stock Exchange in the period of 2011-2015.

This study forms an associative research. The population used in this study are manufacturing companies listed in the Indonesian Stock Exchange. The sample used as many as 53 manufacturing companies listed in the Indonesian Stock Exchange in the period of 2011-2015 that are selected with the purposive sampling method, and so the number of sample data is 265 data. Tax Avoidance in this study was measured using the cash effective tax rate (CETR). Data can be analyzed by using the logistic regression.

The result showed that the profitability and political connections have influences to tax avoidance. While company size, intensity fixed assets and leverage do not influence tax avoidance.
Keywords: Company Size, Intensity Fixed Assets, Leverage, Profitability, Political Connections, Tax Avoidance 
Determinants The Quality of OPD Financial Statements (Empirical Study on OPD in Madura)
Authors: Mutawwab Noer Panca , Djasuli Mohamad , Kusufi Muhammad Syam
Published: December 2021

There are still problems in the implementation of financial management, BPK finds as many as 10,154 and 15,434 issues containing the problems. In the acquisition of local government; The Local Government Financial Statements (LKPD) opinion Madura at year 2011-2015, only Pamekasan government increased, while Sampang and Sumenep consistently obtain Fair With Exceptions (WDP), and Bangkalan occurred a fall of LKPD opinion from Fair unqualified (WTP) to WDP. The objects of research are both the general chief  and employees / financial section staff / accounting, treasurer and the author of financial statement in the Organization of Local Government (OPD) of Local Government in Madura. The used research method is quantitative method, while the sampling technique in this study is purposive sampling technique. The results of this research are the government apparatus competence has a positive effect on the quality of OPD financial statement, the internal control system of government has a positive effect on the quality of OPD financial statement, the implementation of regional financial accounting system has a positive effect on the quality of OPD financial statement, the implementation of government accounting standards has a positive effect on the quality of OPD financial statement, ethic has a positive effect on  the quality of OPD financial statement, experience has a positive effect on the quality of OPD financial statement.
Keywords: quality of financial statement, the Organization of Local Government (OPD)
ANALYSIS OF TREASURER ACCEPTANCE TO ACCRUAL BASE IMPLEMENTATION BASED ON GOVERNMENT REGULATION NO. 71 YEAR 2010: CASE STUDY IN OPEN UNIVERSITY
Authors: Idrus Olivia , Hartati Noorina
Published: December 2021

For determining the total income amount and load precisely in the same period, there are two available choices which are able to be the recording basis by accountants which are the cash basis and accrual basis. A study result implemented by the IFAC Public Sector Committee (2002) stated that accrual based reporting is useful in evaluating government performance related with costs of service, efficiency, and reaching goals. With accrual based reporting, users are able to identify the government’s financial position and its change, how the government funds its activities corresponding with the funding ability, so the real government capacity is able to be measured, In 2010, the accrual based Government Accounting Standard has finished being arranged by the Government Accounting Standard Committee and determined as a Government Regulation in Government Regulation Number 71 Year 2010. The implementations of the regulation are, Financial Reports of Central and Regional Governments are gradually motivated for applying accrual based accounting. The Open University as a Public University is not excluded from the Government Regulation Number 71 Year 2010. The transition of the recording method from the cash basis to the accrual basis of course will impact several matters. Because of that the researcher is interested for observing the acceptance attitude of treasurers in the Open University environment, in the Central Open University and the Long Distance Learning Program Unit-Open University which disperse in 39 Long Distance Learning Program Units-Open University, as a cause of the accounting basis transition. This acceptance attitude will observe the following aspects: Personal Comfort, Change as a Challenge, Employment Uncertainty, Job Results, Control of Employment, Freedom in Employment, and Satisfaction.
Keywords: Acceptance Attitude, Change as Challenge, Control of Employment, Job Results, Personal Comfort, Satisfaction
THE INFLUENCE OF RETURN ON ASSETS, LEVERAGE, SIZE, AND CAPITAL INTENSITY ON TAX AVOIDANCE
Authors: Maula Hendrik , Saifullah Muhammad , Nurudin Nurudin , Zakiy Faris Shalahuddin
Published: December 2021

This study aims to examine the effect of Return On Assets, Leverage, Size, and Capital Intensity to tax avoidance. The purpose of this study is to provide empirically evidance about the effect of  Return On Assets, Leverage, Size and Capital Intensity to tax avoidance. The independent variables of this study are Return On Assets, Leverage, Size and Capital Intesity. The dependent variable is tax avoidance measured by Effective Tax Rate (ETR). The population in this study are 48 property and real estate companies listed in Indonesian Stock Exchange (IDX) in period of 2013–2017. Sample was collected by purposive sampling method, total 28 property and real estate companies were taken as study’s sample. Analysis method of this research used multiple regression. The result showed that the return on assets and leverage signifficant effect on the tax avoidance. While size and capital intensity does not signifficant effect of the tax avoidance.
Keywords: Capital Intensity, Leverage, Return on Assets, Size, Tax Avoidance
Designing a Risk-Based Review Plan for Accrual Based Local Government Financial Reports
Authors: Chairunnisa Fira , Pamungkas Bambang
Published: December 2021

The application of Accrual-Based Government Accounting Standards (SAP) since 2015 still causes problems including misstatement in Local Government Financial Reports (LKPD). The role of the Inspectorate in minimizing these problems is manifested in conducting a review of LKPD. Preliminary research shows that the implementation of LKPD review in Bandung District has not been effective in detecting financial statement misstatements. This study aims to evaluate and design a risk-based review plan on accrual-based LKPD at the Bandung District Inspectorate, and also expected to be a guideline for Regional Government Inspectorates in planning LKPD reviews to generate government financial reports in accordance with SAP. This study uses a case study approach with qualitative methods. The results of the study show that the LKPD review planning at the Bandung District Inspectorate has been carried out according to regulations and IIA standards, but there are weaknesses at the stage of entity's understanding and risk identification. The design of review procedures that have not implemented a risk-based approach also has an impact on an ineffective review, therefore in this study a risk-based LKPD review plan was designed. The output of this review plan will contain testing procedures in accordance with the risk areas of the financial statements.
THE EFFECT OF FINANCIAL PERFORMANCE, COMPANY SIZE AND GOOD CORPORATE GOVERNANCE ON SUSTAINABILITY REPORT
Authors: Saadah Naili , Agriyanto Ratno , Warno Warno , Mustika Winda Putri
Published: December 2021

Companies often take advantage of existing natural resources as suppliers of the main raw materials that are processed by the company to produce products that will be sold to consumers. The environment where natural resources are located can be interpreted as the area or community around where the company operates. Of course, the company's operational activities will have an impact on the environment, both in the form of positive and negative impacts. This research uses quantitative research methods with descriptive statistical analysis techniques. While the research hypothesis testing was carried out using regression analysis. And the regression analysis used in this research is logistic regression. By using mining companies listed on the Jakarta stock exchange during the 2015-2018 period, 44 sample companies were obtained. Logistic regression test results prove that financial performance has no effect on Sustainability Report, company size has no effect on Sustainability Report, Good Corporate Governance has a significant positive effect on Sustainability Report.
Relationship of Related Party Transactions and Earnings Management
Authors: Sari Nur Astri , Nailiah Rusma , Suhaili Achmad , Handayani Fitria
Published: December 2021

This study aimed to examine the relationship between related party transactions and earnings management. The sample of this study was companies listed on the Indonesia Stock Exchange for the 2017 and 2018 period. The result shows that related party transaction (sales and expense) has a negative effect on accrual earnings management. It indicates that firms use related party transactions (sales and expense) as substitutes for earnings management especially accrual earnings management.
Market Reaction to Tax Amnesty Information: Survey on Indonesian Public Listed Companies
Authors: Pratama Arie
Published: December 2021

This article described the Indonesian market reaction on the announcement of tax amnesty related information in the financial statements. Statement of Financial Accounting Standards (SFAS) No. 70 required companies to recognized and measured the tax amnesty's assets. Tax amnesty's asset was selected as information to be analyzed. The total of 141 observations from the year 2016 – 2017 financial statements were selected as a sample. To measure market reaction, three proxies were used: value relevance, cumulative abnormal return, and trading volume activity. Data analyzed using linear regressions.  This article showed that the market reacted to tax amnesty information, although the level of reaction was low. This article also showed that in general, market reaction toward tax amnesty was positive. These results also implied that the SFAS 70's accounting requirement improved the quality of financial statements.     
The Impact of Human Critical Success Factor on ERP System Implementation
Authors: Akhzan Fasti Herianty , Pontoh Grace T , Arifuddin Arifuddin
Published: December 2021

Many researchers have investigated the critical success factors in ERP system implementation. The previous study has examined four primary human critical success factors (competence, behavior, team composition, and communication) and based on study literature performed by the author, there were many studies found that top management support also has crucial role in ERP implementation. The objective of this study is to examine the impact of top management support, competence, behavior, team composition, and communication in ERP implementation.This study was conducted in three stages. First, review sources and scientific literature relevant to this research. Second, analyze the findings and recommendations of previous research to determine the component of variable x. Third, conduct research using a quantitative approach through a questionnaire survey. Questionnaires were distributed to employees from various company that involved directly in ERP implementation. This study found that all five variables positively correlated to project success and only team composition variable that significantly positively correlated to project success. This study offers ERP project managers the crucial factors needed to be concerned for the project success.

Keywords: ERP, Human Critical Success Factors.
Effect of Water Quality, Environmental Quality on Economic Growth in South Sumatra Province 2013-2017
Authors: Ramadhan Dimas Resy , Sari Siti Novia , Kadir Syamsurijal A , Bashir Abdul
Published: December 2021

Environmental problems are currently the most common problems in the Indonesian environment. This environmental problem can be caused by the characteristics of humans as economic beings from several things, ranging from natural factors or factors from humans themselves. Most of these problems sometimes do not have a solution to solve them. So that it causes natural and environmental damage to continue. This study aims to determinethe influence of development on water quality, air quality on economic growth in South Sumatra Province.Secondary data used is time series sourced from the Central Bureau of Statistics, IKPLHD and related agencies during the period 2013 to 2017. The analytical tool used in this study is multiple linear regression based on Ordinary Least Square (OLS) along with statistical tests and tests. Classic Assumptions. The estimation results conducted show that the variables of air quality and water quality have a significant influence and have a positive relationship to per capita economic growth in South Sumatra.