bluuebunny/crossref_metadata_2025 huggingface dataset:
EFFECT OF FINANCIAL RATIOS ON PROFITABILITY
Authors: Gunawan Kannia Permatasari
Published: September 2024

The global economic phenomenon that occurred eventually had an impact on ASEAN countries, especially in Indonesia. Such as the tightening of monetary policy carried out by the United States and also the trade war between the United States and China. This study aims to determine the effect of the Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR) and Operational Cost of Operating Income (BOPO) on Return On Assets (ROA) at BUMN Bank Indonesia 2010-2019. Due to the small and narrow population of 4 banks, the sample is only 4 state-owned banks in Indonesia and the sampling technique used in this study is saturated sampling method. The statistical analysis used is descriptive analysis and verification analysis using multiple linear regression analysis, t test and F test. Based on the results of the analysis, it is found that LDR has no effect on ROA, CAR has no effect on ROA and BOPO has a significant negative effect on ROA. The Adjusted R Square value is 0.816. This shows that the independent variables in this study (LDR, CAR and BOPO) have an effect of 81.6% on the dependent variable (ROA) while 18.4% are influenced by other factors not examined.
PENGARUH PROFITABILITAS, KEPUTUSAN PENDANAAN, KEPUTUSAN INVESTASI, DAN DIVIDEN TERHADAP HARGA SAHAM PERUSAHAAN BARANG KONSUMSI TAHUN 2015-2019
Authors: Andriyani Mitha Nur
Published: September 2024

Harga saham merupakan ukuran untuk menilai kemakmuran para pemilikinya dan pergerakan harganya dipengaruhi oleh berbagai faktor, salah satunya faktor internal perusahaan. Tujuan riset ini untuk mengetahui bagaimana pergerakan harga saham akan dipengaruhi oleh profitabilitas, keputusan pendanaan, keputusan investasi, dividen pada perusahaan terdaftar di sektor barang konsumsi di tahun 2015-2019. Dengan metode deskriptif=verifikatif serta pendekatan=ikuantitatif, data dalam penelitian ini diolah dengan SPSS versi 25 menggunakan regresi linear berganda. Hasil penelitian ini yaitu profitabilitas=iberpengaruh positif signifikan terhadap harga saham. Sementara keputusan pendanaan dan keputusan investasi tidak berpengaruh terhadap harga saham dan dividen berpengaruh negatif signifikan terhadap harga saham. Uji simultan menyatakan pengaruh=signifikan=terhadap=iharga=saham. Hal=tersebut dibuktikkan dengan hasil dari R2 yaitu ke-empat variabel dapat menjelaskan pengaruh terhadap harga saham sebesar 92,7%.
ANALYSIS OF THE IMPLEMENTATION OF THE SISKEUDES APPLICATION AS A TOOL IN FINANCIAL MANAGEMENT IN CIKEMBAR VILLAGE
Authors: Zaman Faris Qomarrul
Published: September 2024

This study aims to find out how the application of the siskeudes application as a financial management tool in cikembar village using qualitative research methods with a descriptive approach, and the results of this study the researchers found that there were several obstacles experienced by the cikembar village government, namely the operator of the siskeudes application which had long been out and replaced by new employees and not from their main duties so that their implementation is not optimal, plus the new village employees have never attended official training regarding the operation of the siskeudes application and the benefit of this research is to inform the Cikembar village government about several potentials that will make village financial management is not optimal
ANALISIS PENERAPAN PSAK 101 TENTANG PENYAJIAN LAPORAN KEUANGAN SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN SYARIAH PADA PT BANK SYARIAH INDONESIA (SURADE) DAN BAZNAS KABUPATEN SUKABUMI
Authors: Mutiara Tia , Kartini Tina , Nugroho Gatot Wahyu
Published: September 2024

This study aims to determine how the implementation of PSAK 101: presentation of Islamic financial statements on Islamic entities that have been mentioned in PSAK 101 which includes Bank, Insurance, Waqf and Amil entities. This research was conducted on Bank and Amil entities, case studi on BAZNAS Sukabumi Regency and Bank Syariah Indonesia Tbk (Surade).  The method used in this study is a qualitative descriptive method. Where the researcher is the key instrument, and the data collection technique is done by triangulation (combined) data is inductive/qualitative. From the results of the studi, it was concluded that PT Bank Syariah Indonesia Tbk (Surade) was not in accordance with PSAK 101, there were several formats and account names that were not appropriate. And does not explain cash flow reports, reports on changes in equity, reports on receipts and distribution of zakat funds, report on receipts and uses of benevolent  funds, and CALK. Meanwhile, BAZNAS Sukabumi Regency is in line with PSAK 101. However,there are several formats and account names that do not match. Also, there is not report on changes in assets under management.
PENGARUH TRANSPARANSI DAN AKUNTABILITAS PEMERINTAH DESA TERHADAP PENGELOLAAN ALOKASI DANA DESA
Authors: Ependi Agus Sihan
Published: September 2024

This study aims to: (1) Find out how much transparency has an effect on the allocation of village funds. (2) Knowing how much influence accountability has on the allocation of village funds. (3) Knowing how much influence transparency and accountability have on the allocation of village funds. The object of this research is 10 villages located in Jampang Kulon sub-district. The data taken were 70 data consisting of: transparency, accountability and allocation of village funds. Data was collected by distributing questionnaires to each village via Google Froms. The data analysis tools used are validity and reliability tests, classical assumption tests and hypothesis testing. The results show that: (1) there is a significant positive effect of transparency on the allocation of village funds with a t-count value of 2.695 which is greater than t-table 1.994 with a significance value of 0.009; (2) there is a positive and significant effect of accountability on the allocation of village funds with a t-count value of 3.912 which is greater than the t-table value of 1.994 with a significance value of .000; (3) There is a significant positive effect between transparency and accountability on the allocation of village funds with a calculated F value of 16.360, which is greater than the F table value of 3.15 with a significant value of .000.
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN
Authors: Rahayu Siti sarah Santika
Published: September 2024

This study aims to determine 1) The effect of the audit committee on firm value in food and baverage companies listed on the IDX for the 2016-2019 period 2) The effect of managerial ownership on firm value in food and baverage companies listed on the IDX for the 2016-2019 period 3) The effect of board independence commissioners on the value of companies in food and baverage companies listed on the IDX for the period 2016-2019. 4) The influence of Corporate Social Responsibility on the value of companies in food and baverage companies listed on the IDX for the period 2016-2019. The method used is quantitative data and associative approach. The sampling technique used was purposive sampling technique. The data analysis technique used Descriptive Analysis, Classical Assumption Test, Multiple Linear Regression Analysis, Hypothesis Testing, F Test and R2 Determination Test. The results showed: 1) The audit committee had no effect on firm value 2) Managerial ownership had a significant positive effect on firm value 3) Board of Commissioners had a significant positive effect on firm value 4) CSR had no effect on firm value.Keywords: Audit Committee, Managerial Ownership, Board of Commissioners, CSR, Company Value
PROFIT MANAGEMENT PRACTICES IN CONSUMER GOODS COMPANIES WITH PROFIT QUALITY AS INTERVENING
Authors: Sari Petty Aprilia , Merida Merida , Rays Muh.
Published: September 2024

This study aims to demonstrate empirically how the influence of ownership structure, tax planning, earnings management and earnings quality, and to investigate whether ownership structure, tax planning affects earnings management through the quality of earnings as an intervening variable. The data used in this study were obtained financial data from the financial statements of each company. The analysis method is path analysis using multiple regression with EViews version 12. The population used in this study is consumer goods company listed on the Indonesia Stock Exchange in 2018-2021, with a total sample of 9 companies. This research found that the variable institutional ownership, managerial ownership has no effect on earnings management, while tax planning have a effect on earnings management. Variable institutional ownership, managerial ownership has no effect on earnings quality, while tax planning have a effect on earnings quality. Earnings quality have negative influence the earnings management. The relationship of ownership structure variables in this case only institutional ownership, managerial ownership had no effect on the earnings management through quality of earnings as an intervening variable, while tax planning have a effect on the earnings management through quality of earnings as an intervening variable.
CAPTURING THE DIGITAL AGE: THE IMPACT OF RISKS OF TECHNOLOGICAL ADVANCEMENTS IN AUDITING ON STUDENTS' VIEWS
Authors: Johanes Kristallisya Alexandra , Surifran Vicky Putra , Gunawan Samuel Octavianus , Tjun Tjun Lauw , Marpaung Elyzabet Indrawati
Published: September 2024

Technological developments in the world have experienced extraordinary progress in the last few decades, fundamentally changing the way we live, work and interact. Technological developments have had a significant impact on the audit profession, changing the way auditors conduct audits and provide independent opinions on financial reports. So this research aims to analyze accounting students' views on technological advances in the audit field. The population of this research is students who are taking a study program in accounting at Maranatha Christian University. With a sample size of 65 respondents using purposive sampling. The data collection technique used is a questionnaire and will be processed using Stata software. The results of this research show that aspects of awareness and skills have a positive effect on knowledge, and vice versa.
“Does it feel like a scientific paper?”: A qualitative analysis of preprint servers’ moderation and quality assurance processes
Authors: Chtena Natascha , Pasquetto Irene , Fleerackers Alice , Pinfield Stephen , Marshall Melanie Benson , Alperin Juan Pablo
Published: September 2024

In recent years, preprints—i.e., scholarly manuscripts that have not been peer reviewed or published in a journal—have emerged as a major source of research communication and a critical component of open science. However, concerns have been raised about preprints’ potential to facilitate the spread of flawed or misleading research due to the lack of quality control performed by preprint servers. Yet, there is limited knowledge of how servers currently vet incoming content and how this impacts the openness and diversity of scholarly content. In this paper, we examine preprint servers’ moderation processes, the intentions underpinning them, and their potential effects through a qualitative analysis of in-depth interviews with 14 key preprint server personnel. We find a wide range of moderation processes, which vary depending on specific server contexts and needs and are motivated by a desire to prevent the spread of misinformation and protect trust in preprints and servers. Participants repeatedly emphasized the difference between their moderation processes and peer review, but in practice often applied similar criteria for delineating scientific from unscientific content. Moreover, moderation processes often relied on trust cues, such as article formats or author affiliations, as proxies for research quality, potentially introducing similar biases as have been found in traditional journal peer review. We discuss implications for the diversity of preprint content and authors, as well as the future of preprint servers within an evolving scholarly communication ecosystem.
What Makes Co-Speech Gestures Memorable?
Authors: Guo Xiaohan (Hannah) , Goldin-Meadow Susan , Bainbridge Wilma
Published: September 2024

Adults consistently remember, and forget, certain visual stimuli––particular static images or dance movements––regardless of their personal experience with those stimuli. Here, we ask whether this phenomenon, dubbed the memorability effect, extends to a different type of visual stimulus––co-speech gestures, which are hand movements speakers spontaneously produce when they talk. Investigating the kinds of gestures that are memorable and how the memorability effect interacts between modalities is important for understanding how gesture can be incorporated into instruction to promote student learning. We ask, first, whether there is a memorability effect for gesture and, if so, whether semantic meaning features and/or visual form features are responsible for this effect. We created 360 10-second audiovisual stimuli by video recording 20 actors producing unscripted natural speech and gestures as they pretended to explain Piagetian liquid conservation to a child. We then tested online participants’ memories using a study-test paradigm for video, audio, and audiovisual versions of the stimuli. Participants showed memory consistencies in all three conditions, and memorability for gesture+speech (audiovisual stimuli) was predicted by the memorability of both its gesture and speech components. We then quantified features of the gestural stimuli using 3 methods: trained coders, automatic computational analysis, and online crowd-sourcing. Gestures are more memorable when they are more informative, and are most memorable when originally produced with memorable speech. These findings provide insight into the impact that multi-modal communication has on memory, and offer a basis for investigating whether increasing the memorability of instruction can promote student understanding.
Assessing the Effect of Musical Experience on Cognitive Function in Older Age: A Coordinated Analysis
Authors: Gray Ryan , Craig Michael , Falk-Erhag Hanna , Skoog Ingmar , Gow Alan J.
Published: September 2024

Current evidence suggests that older adults with musical experience demonstrate better cognitive functioning relative to those without. However, this difference is poorly characterised and findings are often mixed, possibly due to differences in definitions of musical experience, cognitive measurements, and analytical approaches. To address this, the current study used a coordinated analysis approach to investigate whether there were differences in performance in certain cognitive domains between older adults with musical experience, and those without. Two datasets were used: the Einstein Aging Study (EAS) and the Gothenburg H70 Birth Cohort Studies (H70). Employing stringent matching procedures and combining frequentist and Bayesian approaches, the analysis provided a nuanced view of the data. Domain-level analyses compared cognitive performance between those with and without musical experience in visuospatial abilities and processing speed, memory (H70), memory and vocabulary (EAS), and executive functions. Years of education and Mini-Mental State Examination (MMSE) scores positively predicted performance across cognitive measures in both datasets. In the H70, those with musical experience significantly outperformed those without in visuospatial abilities, processing speed, memory, and executive function. No significant differences were observed in the EAS. The present findings reaffirm the complexity and variability of the music-cognition relationship. Given that education and MMSE consistently predicted cognitive outcomes, differences between datasets were likely not due to cognitive measures but to specific aspects of group characteristics. Instrument playing, for instance, may offer stronger cognitive benefits than singing, which was the primary difference between music groups across the datasets. This research demonstrates a clear need for future work to employ comprehensive musical experience measures to uncover whether specific components of musical activities contribute to cognitive ability in older adults.
The Language of Sustainability Chapter 1: Framing in Sustainability Communication
Authors: Lakhan Calvin
Published: September 2024

This report explores the application of framing theory to sustainability communication, examining how different framing approaches can influence public perception and engagement with environmental issues. Drawing on seminal works in framing theory and recent research in sustainability communication, the report analyzes four key framing dimensions: gain vs. loss, individual vs. collective action, present vs. future, and local vs. global. For each dimension, the report discusses the characteristics, effectiveness, and potential limitations of different framing approaches, supported by relevant research findings. Key insights include the varying effectiveness of gain and loss frames for mitigation vs. adaptation strategies, the importance of balancing individual and collective responsibility, the impact of temporal framing on urgency and long-term planning, and the role of geographical scale in making issues personally relevant. The report emphasizes that effective sustainability communication often requires a nuanced approach that strategically combines different framing dimensions based on the specific environmental issue, target audience, cultural context, and communication goals. By understanding and applying these framing concepts, communicators can more effectively engage audiences and promote sustainable behaviors and policies. This nuanced approach to framing can play a crucial role in addressing complex environmental challenges and driving meaningful progress in sustainability efforts.
Social Relationships Among Older Adults with a History of Incarceration: A Mixed Methods Study
Authors: Sneed Rodlescia S. , Habermehl Kayla , Chan Athena C. Y. , Hailemariam Maji
Published: September 2024

The importance of social relationships for the well-being of older adults is well-documented; however, the social lives of older adults with history of incarceration (HOI) have not been well explored. We used a mixed methods explanatory sequential design to examine the social relationships of older adults with (HOI). Quantitative data come from the Health and Retirement Study (N=13,995), a longitudinal study of U.S. older adults. Respondents with and without HOI were compared on the presence/absence of social relationships and relationship quality with respect to friends/children/other family members. Semi-structured interviews with formerly incarcerated older adults and human service providers (n=14) were used to explain quantitative findings. Compared to their counterparts, those with HOI were less likely to have close relationships with at least one child (OR: 0.45; 95% CI: 0.35-0.58) or other family members (OR: 0.77; 95% CI: 0.61-0.96). Further, they reported more negative interactions and less positive interactions with children/other family members. There was no association between HOI and having close friends or positive interactions with friends. Those with HOI, however, were more likely to report high negative interactions with friends than their counterparts (OR: 95% CI: 1.18-1.59). Interview participants discussed factors that negatively impact social relationships, including transportation issues, difficulties with technology that facilitate relationships, friend/family member illness and death, limited financial resources, and incarceration-related regulations that limit social interaction. Formerly incarcerated older adults face challenges in maintaining social relationships. Future studies should focus on interventions to foster social connection in this population.
Dynamic of carbon pools in the postagrogenic ecosystems of the southern taiga
Authors:   M. V. Lomonosov Moscow State University, Telesnina V.M. , Podvezennaya M.A. ,   M. V. Lomonosov Moscow State University, Ryzhova I.M. ,   M. V. Lomonosov Moscow State University
Published: September 2024

The aim of the study was to assess the nature of changes in the main carbon pools of ecosystems during post-agrogenic vegetation restoration for different agricultural lands. Location and time of the study. The research was carried out in the Kostroma region. The objects are chronosequences, representing overgrown arable land, hayfield, hayfield-pasture and a well-fertilized private garden. Methods. The biomass of forest stand was calculated allometrically; the biomass of living ground plant cover was calculated using the method of cuttings (aboveground) and monoliths (underground). Soil organic carbon content was determined by dichromate digestion, and soil microbial biomass was assessed by substrate-induced respiration. Results. During succession in arable lands and hayfields, an increase in ecosystem carbon reserves was revealed due to the growth of woody phytomass, the share of carbon reserves growing from 0–10 to 65–78% over 40–50 years. When fertilized vegetable gardens become overgrown within 35 years, there was no regeneration of the tree stand. The upper horizons of arable soils contained 0,83–1,05% organic carbon, whreas the soil of the hay and the hay-pasture meadows contained 2,25% and 3,97%, respectively, and the soil of a vegetable garden contained 4,89%. When arable land is overgrown, carbon reserves in the old arable layer increased from 2,0–2,6 to 3,0–5,0 kg C/m2; when the hay meadow is overgrown, soil organic carbon stock decreased from 5,2 to 4,8 kg C/m2; in the hayfield-pasture, it decreased by 3,8 times; in the vegetable gardens, the carbon stock (10 kg C/m2) remained virtually unchanged for 35 years. Conclusions. When reforesting arable lands, as well as hayfields in the absence of livestock grazing, ecosystem carbon reserves increased 4–7 times with a decrease in the soil carbon share. The direction and nature of the carbon pools dynamics is determined by the soil humus state at the beginning of succession and, as a consequence, the type of use.
التخطيط الاستراتيجي وتأثيره في التنمية السياحية المستدامة بتوسط توليد المعرفة-دراسة استطلاعية في وزارة السياحة والثقافة والاثار
Authors: عبد المجيد بشار عداي مخيلف  , مها عبد الستار عبد الجبار
Published: September 2024

يهدف الباحث من خلال الدراسة الحالية إلى التحقق من التأثير بين التخطيط الاستراتيجي كمتغير مستقل في التنمية السياحية المستدامة كمتغير تابع ، وتوليد المعرفة كمتغير وسيط ،لدى مجتمع وزارة السياحة والثقافة والاثار ،وانطلاقا من حداثة تلك المتغيرات واهميتها الملحة للوزارة وقيادتها من جهة والمجتمع من جهة أخرى وتوجيهاً لخدمة اهداف الدراسة اعتمد المنهج الاستطلاعي التحليلي عن طريق تحليل آراء عينة من القيادات الادارية في وزارة السياحة والثقافة والاثار، وبواقع(200) استبانة موزعة على )المديرين العامين ، ومعاونو المديرين العامين ، ورؤساء الاقسام ، ومسؤولي الشعب) ، ، وزعت عليهم بشكل حصري وشامل ، إذ وزعت عليهم أداة الدراسة الرئيسة (الاستبانة) لاستقصاء آرائهم حول توفر المتغيرات المبحوثة وصولا إلى التعرف على العلاقات التي يستهدفها الدراسة ، فاستردت منها (195)، خمسة منها لم تستلم برغم متابعة الباحث مع الوزارة ، وعند تفريغها كان الصالح منها للتحليل الإحصائي (192) استبانة  ، تركزت مشكلة الدراسة عبر التساؤل الرئيسي الاتي (هل للتخطيط الاستراتيجي تأثير في التنمية السياحية المستدامة أذا تم تعزيزها بإدارة المعرفة ؟) ،فيما استعملت الدراسة البرامج والاساليب الاحصائية (29 SPSS V.)و(AMOS V.29) واعتماد مجموعة من الاساليب الاحصائية منها اختبار تحليل F وتحليل المسار وتحليل الانحدار الخطي البسيط ،وقد اظهر التحليل الإحصائي جملة من الاستنتاجات أبرزها تمتلك وزارة الثقافة والسياحة والآثار رؤى استراتيجية واضحة وشمولية للطموح المستقبلي الذي تهدف اليه وحث خطى الاعمال تجاهه والارتقاء في نشاطاتها للوصول الى تنمية سياحية مستدامة.
الاستثمار في الصكوك الاسلامية: الجدوى الاقتصادية وتحديات الإصدار في العراق
Authors: وحيدة جبر خلف  , علي هادي حميد الكنعاني
Published: September 2024

شهدت الصناعة المصرفية الإسلامية تطوراً متسارعاً وقبولاً تجاوز الحدود الجغرافية للدول الإسلامية إلى دول غربية متطورة مثل بريطانيا وفرنسا ولا سيما بعد الأزمة المالية العالمية لسنه (2008) فقد برزت الصيرفة الإسلامية كبديل حقيقي للصيرفة الوضعية لا سيما فيما يتعلق بإدارة الصكوك واصدارها باعتبار أن هذه الصكوك الأداة الاسرع نمواً وتطوراً في سوق التمويل الإسلامي. لذى يسعى البحث إلى التعرف على ماهية الصكوك الإسلامية  وأنواعها ودورها في تنمية الاقتصاد  كما  يسلط الضوء على أهم التحديات القانونية التي تواجه صناعة الصكوك الإسلامية في العراق  إذ تعد هذه الصكوك واحدة من أهم الادوات المالية الإسلامية التي يؤمل أن يكون لها الأثر الكبير في العملية التنموية من خلال اشراك مختلف الفاعلين الاقتصاديين من افراد ومؤسسات ومصارف وغيرها في هذه المشروعات عن طريق الاشتراك في شراء هذه الصكوك كما يمكن لهذه الأداة المتوافقة مع الشريعة الإسلامية أن يكون لها الأثر الواضح في العمل المصرفي الإسلامي في العراق. وقد خلصت الدراسة إلى أن الصكوك الإسلامية ذات جدوى اقتصادية في العراق كما توجد جملة من العوامل تؤثر على اصدار تلك الصكوك من أبرزها الأطر القانونية والبيئة التنظيمية والرقابية، والمتطلبات الشرعية وما غيرها.
تأثير النشاط المصرفي في زيادة فاعلية الاستثمارات المحلية: دراسة تحليلية في مصرف الاستثمار العراقي
Authors: صبحي حسون عباس  , حسين كاظم جبر
Published: September 2024

يهدف هذا البحث الى القاء الضوء على تجربة احد المصارف التجارية العراقية الخاصة في تمويل المشاريع الاستثمارية من خلال القاء الضوء على واقع الاستثمار المحلي في العراق ومدى قدرته في تلبية متطلبات التنمية  والقيام بفحص دور وتوجه مصرف الاستثمار العراقي من خلال التحليل وإظهار نقاط القوة والضعف فيها ،  وينطلق البحث من مشكلة يعاني بها الاقتصاد العراقي من ضعف تمويل الاستثمار المحلي وقد يتوجه بعض هذا التمويل الى استثمارات غير منتجة او مضاربية أو انشطة غسيل الاموال، اذ ان اي ضعف في دور الانشطة المصرفية ازاء عملية التمويل يلقي بظلاله على تلكؤ تنفيذ البرامج الاستثمارية، . وينطلق البحث في سبيل تحقيق اهدافه من فرضية مفادها: هناك قصور في اسهام مصرف الاستثمار العراقي كأحد المصارف التجارية العراقية الخاصة في الاستثمارات المحلية ورفع فاعليتها. ان اهم نتيجة هي اثبات صحة ما جاء به من فرضية البحث هناك قصور في اسهام مصرف الاستثمار العراقي كأحد المصارف التجارية العراقية الخاصة في الاستثمارات المحلية ورفع فاعليتها ، ويستنتج البحث بان هناك قصور في اسهام الانشطة المصرفية والمتمثلة ب (اجمالي الودائع ، واجمالي الائتمان ، واجمالي الاستثمارات ) في فاعلية الاستثمارات المحلية والمتمثلة ب( اجمالي رأس المال الثابت الخاص ) حيث تبين ان معدل النمو المركب نسبة مساهمة اجمالي الودائع الى اجمالي راس المال الثابت الخاص (%4.83-) ، وان معدل النمو المركب نسبة مساهمة اجمالي الائتمان الى اجمالي راس المال الثابت الخاص (%4.00-) ، وان معدل النمو المركب نسبة مساهمة اجمالي الاستثمارات الى اجمالي راس المال الثابت الخاص (%-9.98)
تشخيص الفجوة بين واقع نظام ادارة المخاطر والمواصفة القياسية الدولية (ISO31000:2018) في الشركة العامة للصناعات التعدينية
Authors: رشا حربي مهدي العزاوي  , كاظم احمد جواد عباس
Published: September 2024

تعامل الإنسان مع المخاطر منذ فجر التاريخ و عُدﱠت جزءاً لا يتجزأ من الحياة اليومية، سواء كانت هذه المخاطر قد نتجت عن أسباب طبيعية أم كانت من صنع البشر.
انطلق البحث من مشكلة  معاناة الشركة العامة للصناعات التعدينية من عدة مخاطر، من ابرزها ان مصانع الشركة معرضة للحرائق بشكل متكرر ، خطورة المواد الكيمياوية وانبعاثاتها المستخدمة في المصانع ، اضافة الى مخاطر اصابات العمل وغيرها الكثير من المخاطر الاخرى، لذا كان لابد من وجود نظام لإدارة المخاطر لمعالجة الحالات اعلاه. هدف البحث الى تشخيص الفجوة بين واقع نظام ادارة المخاطر و المواصفة القياسية الدولية (ISO31000:2018) في الشركة، وظهرت اهمية البحث في توافر آلية مقترحة يتم من خلالها توضيح الخطوات الرئيسة لتطبيق نظام إدارة المخاطر بالاعتماد على تطبيق بنود المواصفة القياسية الدولية (ISO31000:2018). تمثلت عينة البحث  بـالشركة العامة للصناعات التعدينية، إحدى شركات وزارة الصناعة والمعادن العراقية، وتمثلت عينة البحث بالمصانع (مصنع المنتجات الانشائية، مصنع الراتنجات و مصنع الاحبار والمركزات اللونية)، وكمنهجية للبحث فقد تم اعتماد منهج دراسة الحالة والذي تضمن الملاحظة والتجربة الميدانية وعقد الاجتماعات المباشرة. كما تم استخدام قائمة الفحص في الدراسة، وكذلك تم استخدام مخطط عظم السمكة (مخطط ايشيكاوا) لتشخيص مشكلة الفجوة واسباب ضعف التطبيق والتوثيق في متطلبات مواصفة ادارة المخاطر(ISO 31000:2018). أظهرت نتائج البحث أن هناك فجوة بنسبة (40%) بين الواقع الفعلي لنظام إدارة المخاطر والمواصفة القياسية الدولية (ISO31000:2018).
Komunikasi Interpersonal Dalam Keluarga Broken Home di Rawamangun
Authors: Fortuna Deby Andra
Published: September 2024

Broken Home sering terjadi di kehidupan sosial terkhususnya kasus perceraian, dengan berbagai penyebab yang membuat pasangan suami dan istri memutuskan bercerai. Akibat perceraian tersebut mengharuskan salah satu orang tua untuk meninggallkan rumah dan anak harus memilih salah satu dari mereka. Dampak yang muncul akibat perceraian ini adalah proses komunikasi yang terjalin antara orang tua dan anak yang tidak tinggal bersama. Oleh karena itu pola komunikasi keluarga sangat penting dalam hubungan keluarga walaupun sudah berpisah. Tujuan penelitian ini adalah Mengetahui pola komunikasi interpersonal pada anak Broken Home yang ada di Perumahan Kamboja Rawamangun. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Teknik pengumpulan data yang digunakan yaitu observasi dan wawancara secara mendalam. Dapat disimpulkan pola komunikasi interpersonal orang tua dan anak setelah perceraian orang tua berdampak pada hubungan yang terjalin serta perubahan sifat dari orang tua dan anak. Sehingga dapat dikatakan broken home memberikan dampak kepada hubungan orang tua dan anak serta kepribadian mereka.
Implantação da NR – 10 com o uso de ferramentas de gestão
Authors: Rodrigues Weslley , Fernandes Madson , Andrade Gabriela , Isaias Jose , Filipe Luis
Published: September 2024

Este trabalho explanou de forma instrutiva o processo de implementação dos itens 10.2.1 ao 10.2.7 da NR-10 (Medidas de controle), objetivou atestar os benefícios da aplicação dos mencionados itens, trazendo um direcionamento prático para o processo, através de documentos técnicos utilizados, este processo também contou com o auxílio de ferramentas de gestão para quantificação, identificação, mitigação de ameaças e otimização da eficiência. Demonstrou como o uso das ferramentas de gestão corretas podem potencializar o trabalho e desempenhar maior eficácia na aplicabilidade, através de um estudo de caso em uma empresa do ramo de metrologia elétrica. Com a utilização das ferramentas de gestão, os resultados obtidos foram, redução de não conformidades, estruturação correta da implementação dos itens propostos, atendimento à legislação vigente e criação de um sistema de gestão de ativos na operação. Concluiu-se que através de um passo a passo correto, sequencial e ordenado por ordem de prioridades, considerando ações predecessoras necessárias para cada ação é possível implementar os itens propostos da NR 10, com eficiência e atendendo a toda legislação vigente.
A LITTLE KNOWN BEE PRODUCT WITH THE POTENTIAL TO BECOME A FUNCTIONAL FOOD AND NUTRITIONAL SUPPLEMENT: APILARNIL
Authors: İvgin Tunca Rahşan , Arslan Tülin
Published: September 2024

Beekeeping plays a crucial role in supporting agricultural sustainability and the economy through pollination and the production of honey and other bee products. Among these products is apilarnil, a less known substance derived from drone larvae that provides health benefits. Apilarnil is rich in essential nutrients and has been reported to have favorable effects on the reproductive system, autonomic nervous system and cardiovascular health. In addition to its natural medicinal properties, its nutritional and pharmaceutical potential is increasingly recognized, leading to the commercial production of apilarnil. This bee product is very important for health as it contains amino acids, fatty acids, vitamins, minerals, hormones and antioxidants. Apilarnil is recognized as a complete food and is included in various food products. Research emphasizes the androgenic, estrogenic, antioxidant and immune system boosting effects of apilarnil. Animal studies indicate its potential to improve reproductive health, reduce stress and promote growth and development. It also shows promise in protecting against oxidative stress and improving general health. In this review, information on apilarnil and its uses is compiled.
Cannabis Legalization in Canada and Combatting the Illicit Cannabis Market
Authors: Andresen Matthew
Published: September 2024

Despite the elimination of the illegal cannabis market being a fundamental element to cannabis legalization, as outlined in the Cannabis Act (S.C. 2018, c. 16), the Canadian federal government's efforts have had a mild impact in mitigating its influence. In analyzing possible contributions to the illicit sector's sustainability, these factors are in large part due to the federal government failing to understand consumer behaviours in recreational cannabis usage, as evidenced by lack of accommodation for frequent users, pricing and quality of legal cannabis compared to illegal cannabis, alongside faulty enforcement of cannabis law due to issues of conciseness and discretionary powers between the police and federal government. However, there are some suggestions that could better help the federal government in achieving its goal of combatting the illegal cannabis market. The potential amendments to cannabis policy include lowering tax on legal cannabis to better compete with illegal cannabis at the market level while refocusing on addressing public health concerns through promoting the safety of legal cannabis, controlling accessibility of legal cannabis, and providing public education regarding cannabis consumption. If done correctly, each amendment made would address the flaws within cannabis policy, allowing the Canadian federal government to combat the illegal cannabis market more efficiently.
Exploring Smokers Perspectives on Health Status and Health Seeking Behavior: A Qualitative Exploration
Authors: Al-Muizz Ismail Muhamad , Mohamad Syariff Nurasikin , Nurumal Mohd Said , Abdul Rahman Razlina , Mohd Mokhtar Hanida Hani
Published: September 2024

Objective: Smokers might tend to ignore when communicating about smoking health risks. We used Bourdieu’s conceptual tool to guide and explore their perception of being healthy despite their smoking behavior and their health seeking practice. Material and Methods: A qualitative method, using a semi-structured interview as the main method of collecting the data, was used. This method was implemented because of its flexibility in the exploration, based on participant responses. Results: The findings are reported as per the thematic analysis of 15 purposively selected participants. The ages of the 15 participants varied from 20 to 55 years old, and they were selected from the quantitative study to participate voluntarily in this qualitative exploration. Among them, 14 were males and one was female. The ethnic representation in this qualitative part were Malays (n=14) and Chinese (n=1). The duration of smoking varied in the sample, with the majority smoking for more than five years. Conclusion: This study better understands smokers’ health perception and their health-seeking behavior. Firstly, the perception of the less harmful effects of smoking on the health of smokers was understood within the views of Bourdieu’s Theory of Cultural Health Capital, which, in turn poses challenges to smoking cessation programs and campaigns. This study reported that smokers perceived themselves as healthy, and thus continued their smoking habit despite knowing its side effects.
SUPERVISI AKADEMIK KEPALA MADRASAH DALAM MENINGKATKAN KINERJA GURU PADA MADRASAH IBTIDAIYAH NEGERI KABUPATEN BARITO TIMUR
Authors: Haris Abdul , Susanto Didi , Madihah Husnul
Published: September 2024

Penelitian ini dengan tujuan (1) Mendeskripsikan Perencanaan supervisi akademik kepala madrasah dalam meningkatkan kinerja guru pada Madrasah Ibtidaiyah Negeri kabupaten Barito Timur. (2) Mendeskripsikan Pelaksanaan supervisi akademik kepala madrasah dalam meningkatkan kinerja guru pada Madrasah Ibtidaiyah Negeri kabupaten Barito Timur. (3) Mendeskripsikan Evaluasi supervisi akademik kepala madrasah dalam meningkatkan kinerja guru pada Madrasah Ibtidaiyah Negeri kabupaten Barito Timur. (4) Mendeskripsikan Tindak lanjut supervisi akademik kepala madrasah dalam meningkatkan kinerja guru pada Madrasah Ibtidaiyah Negeri kabupaten Barito Timur. (5) Mendeskripsikan Kendala kepala madrasah dalam meningkatkan kinerja guru pada Madrasah Ibtidaiyah Negeri kabupaten Barito Timur. Jenis penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan melibatkan kepala madrasah dan guru sebagai subjek penelitian. Data dikumpulkan melalui observasi, wawancara, dokumentasi. Teknik Analisis data yaitu memvalidasi data, mengorganisasikan data, penyajian data dan penafsiran data atau membuat kesimpulan.Hasil menunjukan supervisi akademik kepala madrasah dalam meningkatkan kinerja guru sebagai berikut (1) Tahap perencanaan menentukan jadwal pelaksanaan supervisi, penyusunan dokumen-dokumen pembelajaran untuk supervisi serta lembar penilaian oleh kepala madrasah. (2) Tahap pelaksanaan dengan observasi kelas dan kunjungan kelas melihat pembelajaran secara langsung kemudian mencatat dan menilai proses pembelajaran yang berlangsung tersebut. (3) Tahap evaluasi yaitu memanggil langsung guru yang disupervisi satu persatu, menyampaikan mengenai beberapa catatan maupun masukan yang berkaitan dengan hasil dari penilaian selama supervisi dilakukan seperti kesesuaian RPP dan Modul Ajar, metode, media dan teknik penilaian pembelajaran. (4) Tahap tindak lanjut setelah dilakukan evaluasi supervisi oleh kepala madrasah yaitu dengan memberikan pelatihan sebagai penguatan dan menambah wawasan pengetahuan bagi dewan guru agar lebih baik lagi kedepannya. (5) Kendala yang dihadapi oleh kepala madrasah dalam meningkatkan kinerja guru terutama dalam kegiatan supervisi akademik yaitu keterbatasan waktu kepala madrasah untuk memanggil dewan guru satu-persatu untuk dievaluasi, kekurangan guru dan  jumlah jam guru mengajar yang sangat padat sehingga sulit untuk mengatur jadwal kegiatan supervisi, kesulitan dalam mengalokasikan waktu untuk kegiatan tindak lanjut karena padatnya jam mengajar guru.
PENTINGNYA LOGIKA DALAM MEMBANGUN HUBUNGAN KOMUNIKASI YANG BERKUALITAS
Authors: Saputri Evita , Azzahra Septa Fauziah
Published: September 2024

Penelitian ini bertujuan untuk mengeksplorasi peran yang dimainkan oleh logika dalam membangun hubungan komunikasi yang berkualitas. Dengan mengintegrasikan analisis studi literatur, penelitian ini menyoroti pentingnya logika dalam konteks komunikasi interpersonal dan publik. Temuan penelitian menunjukkan bahwa logika memiliki dampak signifikan dalam menyusun pesan secara jelas dan terstruktur, meningkatkan kredibilitas pengirim pesan, serta memperkuat keefektifan argumen yang disampaikan. Dalam konteks hubungan interpersonal, logika memfasilitasi pembentukan hubungan yang kokoh berdasarkan pemahaman yang mendalam dan saling penghargaan. Di sisi lain, dalam komunikasi publik, penggunaan logika membantu membangun kepercayaan antara pembicara dan audiens, memungkinkan pesan-pesan yang disampaikan untuk diterima dengan lebih baik. Kesimpulannya, penelitian ini menegaskan bahwa pemahaman yang matang tentang logika dan kemampuan untuk mengaplikasikannya secara efektif sangat penting dalam upaya memperkuat kualitas hubungan komunikasi. Implikasi dari penelitian ini menggarisbawahi perlunya pendekatan yang berbasis logika dalam proses komunikasi untuk mencapai pemahaman yang lebih baik, meminimalisir kesalahpahaman, dan memperkuat ikatan sosial
IMPLEMENTASI KURIKULUM MERDEKA DALAM ERA MASYARAKAT 5.0
Authors: Yuridka Fitrah , Nazaruddin Nazaruddin
Published: September 2024

Era Masyarakat 5.0 mengusung paradigma baru yang mengintegrasikan teknologi canggih dengan kehidupan sosial untuk meningkatkan kualitas hidup manusia. Dalam konteks pendidikan, hal ini mendorong transformasi kurikulum agar relevan dengan kebutuhan zaman yang terus berubah. Kurikulum Merdeka, yang diperkenalkan di Indonesia, bertujuan untuk memberikan kebebasan lebih dalam penyampaian materi ajar dan mendorong pembelajaran berbasis kompetensi serta karakter.Abstrak ini membahas implementasi Kurikulum Merdeka dalam era Masyarakat 5.0, menyoroti bagaimana pendekatan ini dapat menjawab tantangan dan peluang yang muncul dari perkembangan teknologi dan perubahan sosial. Kajian ini mencakup tiga aspek utama: integrasi teknologi dalam proses pembelajaran, pengembangan keterampilan abad ke-21, dan penyesuaian kurikulum dengan kebutuhan individu siswa.Pertama, teknologi berperan sebagai alat bantu dan sumber daya dalam Kurikulum Merdeka, memperluas akses pembelajaran dan memungkinkan personalisasi pendidikan. Penggunaan alat digital seperti platform pembelajaran daring, aplikasi edukatif, dan data analitik dapat meningkatkan efektivitas dan efisiensi proses belajar-mengajar.Kedua, Kurikulum Merdeka mendukung pengembangan keterampilan abad ke-21, seperti kreativitas, pemecahan masalah, dan keterampilan kolaboratif. Dalam era Masyarakat 5.0, keterampilan ini menjadi sangat penting untuk menghadapi tantangan kompleks yang timbul dari digitalisasi dan otomatisasi.Ketiga, kurikulum ini dirancang agar fleksibel dan adaptif terhadap kebutuhan individu siswa, memberikan ruang untuk pendekatan pembelajaran yang lebih terpersonalisasi dan berbasis pada minat serta potensi siswa.Melalui implementasi Kurikulum Merdeka, diharapkan pendidikan dapat lebih relevan dengan dinamika dan kebutuhan era Masyarakat 5.0, mempersiapkan siswa untuk menjadi individu yang tidak hanya kompeten secara akademis, tetapi juga siap berkontribusi secara positif dalam masyarakat yang terus berubah. Penelitian ini diharapkan dapat memberikan wawasan bagi para pendidik, pembuat kebijakan, dan pemangku kepentingan dalam merancang dan melaksanakan kurikulum yang responsif terhadap tuntutan zaman.Kata Kunci: Kurikulum Merdeka, Era Masyarakat 5.0, Pendidikan Teknologi, Inovasi Pendidikan.
PEMBERDAYAAN DAN PARTISIPASI MASYARAKAT DALAM PENDIDIKAN MENUJU SEKOLAH BERMUTU
Authors: Fawwaz Alwan , Susanty Susanty
Published: September 2024

Pendidikan tidak hanya tanggungjawab pemerintah, tetapi juga tanggungjawab orang tua dan masyarakat. Partisipasi masyarakat dan orang tua di sekitarnya sangat penting. Di satu sisi sekolah memerlukan masukan dari masyarakat dalam menyusun program yang relevan, sekaligus memerlukan dukungan masyarakat dalam melaksanakan program tersebut. Penyelenggaraan pendidikan akan lebih berhasil jika adanya kerjasama antara sekolah dengan orang tua dan masyarakat. Berbicara tentang pendidikan, hal pertama yang tersirat dalam benak kita adalah “sekolah”. Sekolah dalam hal ini merupakan suatu organisasi publik yang memberikan jasa layanan pendidikan bagi masyarakat dalam rangka peningkatan kualitas individu masyarakat itu sendiri. Oleh karenanya, menjadi suatu hal yang wajar apabila masyarakat menuntut tersedianya “sekolah yang baik” yang tercermin dari efektifitas kinerja sekolah yang bersangkutan. Sangat disadari bahwa secara nasional, pendidikan bermutu masih menjadi masalah krusial di negara ini. Masalah mutu pendidikan memang masih menjadi persoalan utama. Perbaikan mutu yang hampir menjadi program setiap menteri yang duduk di Kementerian Pendidikan dan Kebudayaan, tapi sampai sekarang belum tuntas. dibantu oleh komite dan paguyuban wali murid yang bertindak sebagai partner sekolah dalam melaksanakan kegiatan di sekolah supaya berjalan dengan lancar.Kata Kunci: Pemberdayaan Masyarakat, Pendidikan Berkualitas, Peningkatan Mutu Pendidikan
The Automation of Water Control in the Field Football With Arduino uno
Authors: Ardiansyah Fikri Iqbaal , Nuryanto Nuryanto , Widiyanto Andi
Published: September 2024

Football is not only carried out as an ordinary sport, but the sporting achievement itself is an asset that can popularize a region or country. In the smooth running of sports activities, stadium facilities were established to support the success of playing soccer. During the rainy season, the match will be disrupted due to the fact that the football field has excessive water, which hinders the match. The system used today to control excessive water on the soccer field is by using an impregnation system. Therefore, a tool is needed that can help reduce excess water during heavy rains. So a prototype water control device was designed on a football field using a soil moisture sensor that can detect soil moisture, using a water pump assisted by a relay to reduce the presence of excess water, as well as using a servo to raise and lower the tools used to spray water and also suck up water. All of these design components are controlled by Arduino uno. This test process if the soil is in soil moisture < 45% then Arduino orders the tool to work because at that humidity the soil is dry. If the soil moisture is > 55%, the servo and also the relay are ordered to work because at that humidity the soil is wet
Business Development Strategy through SWOT Analysis in Nicesy Donut and Bakery
Authors: Febrian Ihsan Dwi , Asy-Syamil Muhammad Jahdan , Adi Rafael Surya , Ramadhan Iqyan Faiz
Published: September 2024

This study explores the business development strategy of Nicesy Donut and Bakery through a comprehensive SWOT analysis. Nicesy Donut and Bakery is a well-known bakery in Cilegon, Indonesia with various products and has been established since 2003. The business aims to capitalize on emerging opportunities, such as increasing demand for healthier options and expanding into new markets. This study employs a qualitative approach using interviews with Nicesy Donut and Bakery’s owners and managers between June and July 2024. The analysis highlights leadership, marketing and product management strategies, potential threats, rising ingredients costs and intense competition. Based on the SWOT analysis, strategy and recommendations are provided to enhance the bakery’s market position and drive sustainable growth. This study contributes to the understanding of how small businesses in the bakery industry can utilize strategic tools like SWOT analysis to develop and implement effective business strategies.
Біополімери для плівкоутворення лакофарбових покриттів
Authors: КАРАВАЄВ Тарас , ДОМАШЕВСЬКИЙ Мирослав
Published: September 2024

Зростання ринків біополімерів (біоосновних пластиків) є обмеженим через проблеми роз­ширення галузей застосування, зокрема лако­фарбових покриттів, і незадовільну здатність до плівкоутворення при кімнатній темпера­турі. Визначено умови і фактори викорис­тан­ня біополімерів (пластиків) як плівкоут­во­рювачів лакофарбових систем, параметри їх сумісності (розчин­ності) за Хан­сеном та поверхневої енергії. Гіпотезою є припущення про застосованість підходу Хансена до вибору сумісних розчин­ників і пластифікаторів для біополімерів та можли­вості застосування останніх для плівко­утво­рення лакофарбових покриттів. Вико­рис­тано біополімери (ацетат целюлози, полілактид, ацетатбутиратцелюлози) та пластифіка­тор (поліетиленгліколь), для яких визначали хімічний склад за допомогою ІЧ‑спектроскопії та сумісність за парамет­рами розчинності Хансена. Покриття ство­рю­вали шляхом нанесення розчинів полімерів на KRS-5 скло та сушін­ням при кімнатній темпе­ратурі. Кути змочування водою визна­чали методом краплі з використанням оптич­ного мікроскопа і цифрової камери. Досліджено молекулярну структуру біополімерів методом ІЧ-спектроскопії, встановлено їх параметри розчинності за теорією Хансена та обґрун­тованим вибором пластифікаторів і роз­чин­ників на основі моделювання відповідних сфер роз­чинності з наступним підтвер­джен­ням зниження міні­мальної темпера­тури плівко­утворення полі­меру та оцінкою зміни полярності поверхні. У результаті про­ведених досліджень показано, що як плівко­утворю­вачі для лакофарбових систем на основі роз­чин­ників можуть бути викорис­тані біо­полімери. Розглянуті полілактид та ацето­бутират здатні формувати плівки без дефек­тів при кімнатній температурі, але тільки при вмісті пластифікатора вище 10 мас. %. Встановлено координати розчин­ності Хансена для вказаних полімерів і за отриманими значеннями підіб­рано придатний для обох матеріалів біо­основний пласти­фікатор. Результати дос­лідження куту змочування показали, що дода­вання пласти­фікатора підвищує поверхневу енергію плівок, що у свою чергу обумовлює зменшення їх кута змочування водою при введенні в кількості вище 10 мас. %.