bluuebunny/crossref_metadata_2025 huggingface dataset:
The Creed of St. Athanasius in the Primer of Simeon of Polotsk (1679) and in the Russian Literature of the 16th–17th Centuries
Authors: Preobrazhenskaya Anastasia A. ,   Vinogradov Russian Language Institute of Russian Academy of Sciences
Published: July 2024

The article examines the literary history of the Old Church Slavonic translation of the Creed of St. Athanasius of Alexandria (Quicumque vult) in the Russian literature of the 16th–17th centuries. Special focus is placed on the study of the usage of the Creed in the primer compiled by Simeon of Polotsk in 1679. Examination of manuscript and printed sources made it possible to identify two editions of the Creed (the annotayted one and one without commentaries) and their textual variants. Each edition and variant are given a brief description. In the special section of the article, the literary texts which are closely associated with the Creed of St. Athanasius and which are regularly read together with the Creed in various texts are addressed. Also, a short text titled About the Saint Trinity and Faith is examined and its textual and functional relations to the Creed of St. Athanasius are studied. The conclusion about polemic, catechistic, and teaching usage of the Creed of St. Athanasius by Russian scribes and writers of the 16th–17th cc. is made. In the supplement to the article, the preliminary catalogue of manuscripts and old-printed books of the 16th–19th cc., which contain the Creed of St. Athanasius, is presented.
Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposal on Firm Reporting
Authors: Barr-Pulliam Dereck , Boland Colleen M. , Christensen Brant E. , Hermanson Dana R. , Keyser John D. , Prewett Kyleen W. , Pyzoha Jonathan S.
Published: July 2024

On April 9, 2024, the Public Company Accounting Oversight Board (the Board or PCAOB) issued a request for comment on its proposal Firm Reporting (PCAOB 2024). This comment letter summarizes the views of the participating members of the Auditing Standards Committee of the Auditing Section of the American Accounting Association. We commend the PCAOB for its efforts to promote audit firm transparency. Our comments include overall observations and perspectives on the Board’s economic analysis.
Response to the Financial Accounting Standards Board’s Exposure Draft “Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)”
Authors: Convery Amanda M. , Hill Mary S. , Vulcheva Maria I. , Wangerin Daniel D. , Byard Donal , Garavaglia Shannon , Gee Kurt H. , Hope Ole-Kristian , Stocken Phillip C.
Published: July 2024

The Financial Accounting and Reporting Section of the American Accounting Association has charged the Financial Reporting Policy Committee with responding to requests for comment from standard setters on issues related to financial reporting. The Committee is pleased to respond to proposed disclosure amendments in the FASB’s Exposure Draft, Disaggregation of Income Statement Expenses. The proposed disclosures in the Exposure Draft are intended to help investors better understand the components of an entity’s expenses and overall performance. The Committee evaluated the Exposure Draft and believes that, overall, the proposed amendments will provide decision-useful information to investors by enhancing their ability to evaluate and predict an entity’s performance. However, the Committee has several specific recommendations that we believe will better meet the objectives of the Exposure Draft. We summarize relevant findings from academic research to support our conclusions and recommendations. We also offer suggestions for future research.

JEL Classifications: M41; M48.
The National Swedish Lymphoma Register – a systematic validation of data quality
Authors: Ekström Smedby Karin , Eloranta Sandra , Wästerlid Tove , Falini Victor , Jerlström Urban , Ellin Fredrik , Papworth Karin , Westerberg Johanna , Lewerin Catharina , Andersson Per-Ola , Lind Kristjansdottir Hallgerdur , Brandefors Lena , Mörth Charlott , Hallén Karin , Kuric Nevzeta , Abu Sabaa Amal , Wahlin Björn E. , Molin Daniel , Enblad Gunilla , Hörstedt Ann-Sofi , Jerkeman Mats , Glimelius Ingrid
Published: July 2024

Background and purpose: The Swedish Lymphoma Register (SLR) was initiated in the year 2000 with the aim to monitor quality of care in diagnostics, treatment and outcome of all lymphomas diagnosed nationally among adults. Here, we present the first systematic validation of SLR records as a basis for improved register quality and patient care.
Patients and methods: We evaluated timeliness and completeness of register records among patients diagnosed with lymphoma in the SLR (n = 16,905) compared with the National Cancer Register for the period 2013–2020. Comparability was assessed through evaluation of coding routines against national and international guidelines. Accuracy of 42 variables was evaluated through re-abstraction of data from medical records among 600 randomly selected patients diagnosed in 2016–2017 and treated across all six Swedish healthcare regions. 
Results: Completeness was high, >95% per year for the period 2013–2018, and >89% for 2019–2020 compared to the National Cancer Register. One in four patients was registered within 3 months, and 89.9% within 2 years of diagnosis. Registration instructions and coding procedures followed the prespecified guidelines. Missingness was generally low (<5%), but high for occasional variables, for example, those describing maintenance and consolidative treatment. Exact agreement of categorical variables was high overall (>80% for 24/34 variables), especially for treatment-related data (>80% for 17/19 variables).
Interpretation: Completeness and accuracy are high in the SLR, while timeliness could be improved. Finetuning of variable registration guided by this validation can further improve reliability of register reports and advance service to lymphoma patients and health care in the future.
Seguridad Ciudadana y Liderazgo Organizacional de Juntas Vecinales Rurales en la Macro Región Sur de la Policía Nacional del Perú
Authors: Castillo Valencia Edgar Teófilo ,   Universidad Andina Néstor Cáceres Velásquez Ecuador, Condori Calapuja Lizbeth Yubitza , Pérez Pacheco Jorge Luis ,   Universidad Católica San Pablo Ecuador,   Universidad Alas Peruanas Ecuador
Published: July 2024

Objetivo: El objetivo de este estudio es establecer la relación entre la seguridad ciudadana y el liderazgo organizacional en la formación de juntas vecinales en las Comisarías Rurales de la Macro Región Sur de la Policía Nacional del Perú; se pretende identificar los desafíos y áreas de mejora con el objetivo de fortalecer la seguridad y cohesión comunitaria en entornos rurales a través del análisis de esta experiencia, la investigación que se llevó a cabo tuvo como objetivo ampliar el corpus de conocimiento académico en relación al liderazgo en entornos organizacionales y la implicación de la comunidad en la promoción de sociedades seguras y capaces de recuperarse ante adversidades, pues tener este claro conocimiento puede coadyuvar a la formulación de políticas y la implementación de programas orientados a fortalecer la seguridad ciudadana. Material y métodos: La investigación se realizó bajo un enfoque cuantitativo, utilizando un método hipotético deductivo y tipificándose como investigación básica. Se llevó a cabo a nivel aplicativo, siguiendo un diseño no experimental. En relación al material, se llevó a cabo un estudio basado en una encuesta aplicada a 247 individuos. Estos participantes fueron seleccionados mediante un muestreo aleatorio simple, considerando únicamente a miembros de las juntas vecinales de la macro región sur del Perú. Resultados: Entre los resultados más relevantes se destacan altos índices de inseguridad, violencia y robos son reportados por los habitantes. El 48.2% de los habitantes sienten la necesidad de abandonar su ciudad debido a la inseguridad. Un 51.4% de los habitantes han sido amenazados o intimidados, el 48.2% desconfían de las comisarías de sus distritos, un 55.5% han sufrido la pérdida de sus bienes en relación con la inseguridad ciudadana, y un 56.3% han sufrido algún tipo de daño psicológico. El 53.4% de los encuestados considera que los líderes pueden mejorar la seguridad en la ciudad; el 52.2% opina que los líderes son claros y honestos al comunicarse con la comunidad. Igualmente, el 53% cree que los líderes desempeñan adecuadamente su función y toman la iniciativa ante situaciones de inseguridad, mientras que el 50.6% piensa que son capaces de prever eventos futuros relacionados con la inseguridad y actúan de manera responsable. Conclusión: Se ha concluido que existe una relación significativa entre la seguridad ciudadana y el liderazgo organizacional. La implementación de un liderazgo organizacional adecuado en la creación de comités vecinales puede fomentar la participación activa de la comunidad con el propósito de mejorar la seguridad ciudadana.
SOSIALISASI KEWIRAUSAHAAN DI KAMPUNG NEGARA HARJA
Authors: Julian Nabila Arnelis , Ratu Ardila Chytya Ike , Hartofa Wafieq Bidzikrul , Maulana Jogi Putra , Pakpahan Rizqi Bonar Syahputra , Prameswari Adelia Putri , Syaffanaztiti Meza Difia
Published: July 2024

This research details the socialization and implementation strategies of the entrepreneurship program, with a focus on increasing interest, in each community circle in Kampung Negara Harja. The main objective of this research is to increase the understanding, skills, and active participation of the Kampung Negara Harja community in building interest in entrepreneurship. The research method involved a series of activities, including socialization workshops, mentoring sessions, and monitoring during the research period. Socialization was conducted to provide an in-depth understanding of the benefits of entrepreneurship, while training focused on developing entrepreneurial interest. This article is limited to the implementation of KKN University of Lampung Period 1 2024
PELATIHAN INOVASI KREASI TUMPENG BAGI PELAKU UMKM DI DESA ALAI KECAMATAN LEMBAK KABUPATEN MUARA ENIM
Authors: Tripermata Lukita , Yeni Yeni , Wahyudi Heru , Syathiri Ahmad
Published: July 2024

Kegiatan pengabdian ini bertujuan untuk melaksanakan pelatihan pengembangan UMKM dengan pembuatan tumpeng karakter di Desa Alai Kecamatan Lembak Kabupaten Muara Enim. Khalayak sasarannya adalah ibu-ibu PKK dan remaja putri. Mitra ini ditetapkan dengan mempertimbangkan efektivitas dan intensitas pelaksanaan kegiatan pengabdian Dosen Pembimbing Lapangan (DPL) dari Universitas Indo Global Mandiri. Metode pelaksanaan kegiatan pengabdian kepada masyarakat ini dilakukan dengan tiga tahap, yaitu tahap persiapan (pra-survey), pelaksanaan kegiatan pengabdian pelatihan di Desa Alai, Kecamatan Lembak Kabupaten Muara Enim, evaluasi dan pelaporan. Hasil kegiatan pengabdian pelatihan ini telah dihadiri oleh kepala desa, dan 43 peserta. Hampir 90 persen peserta pelatihan berhasil membuat tumpeng karakter yang menarik. Tingkat keberhasilan kegiatan pelatihan tumpeng karakter karena demo masak memakai edisi pinky yang sedang booming. Kegiatan ini diharapkan mampu menggerakkan ekonomi warga dengan meningkatkan sisi income warga. Sekaligus, dijadikan usaha tambahan yang berinovasi. Cara pembuatan tumpeng dimulai dengan menyiapkan bahan-bahan yang diperlukan, selanjutnya dipraktekkan langsung oleh ibu-ibu PKK dan remaja putri dengan arahan DPL. Serta diberikan pengetahuan mengenai pencatatan keuangan sederhana rumah tangga dengan benar.
Understanding Coaches’ Knowledge Acquisition about Skilled Performance in Overhead, Single-Handed Fly-Distance Casting
Authors: Waters John , Tirosh Oren , Orth Dominic , Wu Sam Shi Xuan
Published: July 2024

The performance objective of fly-distance casting is to cast the line as far as possible. The technique has evolved with limited biomechanical analysis, and that conducted has focused on the upper body only. There has been no movement patterning comparison with other sports. Since the 1980s, performance in the ICSF Event 2–38-gram fly-distance casting event at world casting championships has plateaued. The aims of this study were to identify the views of casting coaches (1) about the similarity of fly-distance casting technique to other sports, (2) the determinants of optimal fly-casting distance performance, (3) the role of biomechanics in the development of fly-distance casting technique, and (4) the sources used, and barriers encountered in expanding knowledge. Javelin was the sport most similar to fly-distance casting; line speed was a key performance determinant, and translation, rather than a rotation, was advocated. Coaches agreed biomechanics would be beneficial to performance. Coaches rated little research being available, being unaware of how to access research information and research readability as barriers to knowledge accessibility. This study is the first to identify what fly-casting coaches perceive as the determinants of casting technique, performance and coaching. It establishes a benchmark for further research in areas such as biomechanics, motor learning and sports performance.
Pengaruh Alokasi Dana Desa terhadap Pertumbuhan Ekonomi: Studi Empiris pada Daerah Tertinggal di Indonesia pada Tahun 2019-2020
Authors: Zain Muhammad Fadhil , Deviani Deviani
Published: July 2024

This research aims to provide empirical evidence regarding the influence of village fund allocation on economic growth in underdeveloped regions in Indonesia in 2019-2020. This research uses quantitative descriptive methods and is grouped into causative research. The population in this research is the allocation of village funds to disadvantaged areas in accordance with Presidential Decree Number 63 of 2020 concerning the Determination of Disadvantaged Regions for 2020-2024, which consists of 62 districts. The sampling technique in this study used a saturated sample technique, where the number of samples in this study was 62 samples with a total sample size of 124 samples. The type of data used is secondary data obtained from the recapitulation of the 2019-2020 BPS Indonesia survey report. The data analysis method uses simple linear regression analysis. The results of this research show that village fund allocation has a positive and significant influence on the economic growth of underdeveloped regions in Indonesia in 2019-2020.
Pengaruh Opini Audit, Temuan Audit dan Tindak Lanjut Hasil Pemeriksaan terhadap Ketersediaan Laporan Keuangan di Situs Website Pemerintah
Authors: Sabrini Febrina , Sari Vita Fitria
Published: July 2024

This research aims to examine the influence of audit opinions, audit findings, and follow-up to audit results on the availability of financial reports on local government websites. The sampling technique in this research was purposive sampling and this population was obtained from 542 regencies/cities throughout Indonesia in 2021 which were used as samples in this research. The type of data in this research is secondary data. The data analysis method used is logistic regression. The research results show that the variables audit opinion and audit findings have a positive effect on the availability of financial reports on local government websites. The follow-up variable on audit results has no effect on the availability of financial reports on local government websites.
Pengaruh Akuntabilitas, Independensi, dan Pengalaman Kerja Terhadap Kualitas Audit
Authors: Akbar Muhammad Dandy , Handayani Dian Itria
Published: July 2024

This research aims to examine the influence of accountability, independency, and work experience on audit quality at Public Accounting Firms in Padang City. Primary data was obtained from questionnaires filled out by respondents. The sample used in this research was the auditors of the Public Accounting Firm in Padang City, totaling 60 people. The statistical data analysis technique used in this research in multiple regression analysis. The research results show that accountability has a significant positive effect on audit quality at the Public Accounting Firm in Padang City. Meanwhile, independency and work experience have no effect on audit quality at the Public Accounting Firm in Padang City. The implication of this research is in the form of relevant information that companies and auditors should maintain credibility in preparing financial reports so as not to harm the entity, auditor and third parties. Therefore, correct and precise information is needed from the results of an audit of a client's financial statements in a company, this will determine the decisions that will be taken, such decisions as granting credit, investment, acquisitions, and so on. This audited financial report will be provided to the party who requires the results, where it will be used for making decisions in the company.
Pengaruh Sosial dan Nilai Harga terhadap Behavioral Intention to Use QRIS serta dampaknya pada Use Behavior: Studi Empiris pada UMKM Sektor Kuliner Kota Pekanbaru
Authors: Azzahra Dyenda , Fitrios Ruhul , Anggraini Lila
Published: July 2024

The presence of QRIS payment technology in the digitalization era shows that there is a level of technology adoption that originates from the intensity of behavior of MSME players as users of digital payment services. The aim of this research is to explore the role of social influence and price values on interest in using QRIS for MSMEs in the Culinary Sector in Pekanbaru City. This research uses quantitative descriptive methods. Empirical data was collected through questionnaires from 340 respondents who are MSME owners. Analyzed using SmartPLS 4.0 based on the SEM-PLS method. The research results concluded that social influence and price value influenced behavioral intentions to use QRIS, then behavioral intentions to use QRIS influenced usage behavior. Therefore, this study is consistent with the efforts of the government and Bank Indonesia to accelerate the implementation of digital payments in the development of the MSME digitalization program.
Pengaruh Auditor Switching, Komite Audit, dan Audit Capacity Stress terhadap Kualitas Audit
Authors: Handayani Putri , Setiawan Mia Angelina
Published: July 2024

This research aimed to examine the effect of auditor switching, audit committee and audit capacity stress on audit quality. The population in this research are all financial sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used was purposive sampling. Total samples is 255 companies. The statistical method used logistic regression analysis. The results show that auditor switching, audit committee and audit capacity stress have no effect on audit quality in financial sector companies listed on the Indonesia Stock Exchange in 2018-2020.
A Synergy of Computer Graphics and Generative AI: Advancements and Challenges
Authors: Gavrilova Marina ,   University of Calgary
Published: July 2024

A traditional computer graphics domain has received an unprecedented boost from the newest developments in generative Artificial Intelligence (GenAI). It affects all areas: from image generation, to face recognition, to object detection, to aerial surveillance, to autonomous car vision systems. The newest deep learning architectures make it possible to generate new images from texts, to apply styles to portraits, to de-identify facial images, and to recognize human and objects in videos. This keynote will delve into some of the most exciting applications in medical AI diagnostics, human face recognition and aesthetics domains, while making a strong case for resulting image authenticity, bias mitigation, and trust.
Improving Image Reconstruction using Incremental PCA-Embedded Convolutional Variational Auto-Encoder
Authors: Azizi Amir ,   CYENS CoE, Charalambous Panayiotis , Chrysanthou Yiorgos ,   CYENS CoE,   CYENS CoE
Published: July 2024

Traditional image reconstruction methods often face challenges like noise, artifacts, and blurriness, requiring handcrafted algorithms for effective resolution. In contrast, deep learning techniques, notably Convolutional Neural Networks (CNNs) and Variational Autoencoders (VAEs), present more robust alternatives. This paper presents a novel and efficient approach for image reconstruction employing Convolutional Variational Autoencoders (CVAEs). We use Incremental Principal Component Analysis (IPCA) to enhance efficiency by discerning and capturing significant features within the latent space. This model is integrated into both the encoder and sampling stages of CVAEs, refining their capability to generate high-fidelity images. Our incremental strategy mitigates scalability issues associated with traditional PCA while preserving the model"s aptitude for identifying crucial image features. Experimental validation utilizing the MNIST dataset showcases noteworthy reductions in processing time and enhancements in image quality, underscoring the efficacy and potential applicability of our model for large-scale image generation tasks.
Towards Multi-Species Animal Re-Identification
Authors: Fruhner Maik ,   University of Applied Sciences Osnabrueck, Tapken Heiko ,   University of Applied Sciences Osnabrueck
Published: July 2024

Animal Re-Identification (ReID) is a computer vision task that aims to retrieve a query individual from a gallery of known identities across different camera perspectives. It is closely related to the well-researched topic of Person ReID, but offers a much broader spectrum of features due to the large number of animal species. This raises research questions regarding domain generalization from persons to animals and across multiple animal species. In this paper, we present research on the adaptation of popular deep learning-based person ReID algorithms to the animal domain as well as their ability to generalize across species. We introduce two novel datasets for animal ReID. The first one contains images of 376 different wild common toads. The second dataset consists of various species of zoo animals. Subsequently, we optimize various ReID models on these datasets, as well as on 20 datasets published by others, with the objective of evaluating the performance of the models in a non-person domain. Our findings indicate that the domain generalization capabilities of OSNet AIN extend beyond the person ReID task, despite its comparatively small size. This enables us to investigate real-time animal ReID on live video data.
Development of combined fish and vegetable snacks
Authors: Zolotokopova Svetlana Vasilievna , Nevalennaya Anastasia A. , Safronova Julia Nikolaevna , Baitelman Alexander Konstantinovich , Karapun Mikhail Yurievich , Kovenkin Bogdan Evgenievich
Published: July 2024

The results of optimizing the formulations of snack products based on fish raw materials are presented. Formu-lations of combined fish-growing snacks with high biological value, attractive organoleptic characteristics and long shelf life have been developed. Ground carp, buckwheat and cucumbers flour, red cabbage, beetroot and flaxseed were used as ingredients in the preparation of combined fish-vegetable snacks. The technology of cooking combined fish-vegetable snacks has been developed. Modern research methods were used to assess their nutritional value. The organoleptic evaluation of ready-made fish-growing snacks was carried out according to a 5-point system. The nutritional and energy value of the prepared snacks was evaluated. It is noted that ready-made fish-growing snacks satisfy the human body's need for more than 50% in proteins, β-carotene, pyridoxine, iron, selenium, zinc. This indicates the functionality of fish-growing snacks and their increased nutritional value. The need for carbohydrates is satisfied by only 2.5-3.2%. There is also satisfaction of the need for fats, riboflavin, calcium, phosphorus (above 15%). 100 g of fish-growing snacks satisfy 15-16% of the energy requirement. The largest amount of nutrients necessary for the body is contained in formula 3 due to the content of buckwheat flour and beetroot. Light in weight and containing all the necessary nutritional elements, snacks can be used on long hikes and in emergency situations to ensure proper nutrition.
Herramientas narrativas e intertextualidades del realismo mágico en las literaturas de la ruralidad: «pequeñas mujeres rojas» (Marta Sanz, 2020) y «La nostalgia de la mujer anfibio» (Cristina Sánchez-Andrade, 2022)
Authors: Molina Gil Raúl
Published: July 2024

Entre las diversas representaciones de lo rural en la literatura contemporánea, en pleno auge durante la última década, ha cobrado fuerza el uso de las herramientas de naturalización de lo sobrenatural propias del realismo mágico latinoamericano. Como sucediera en las novelas del Boom, la inserción de estos aspectos no es escapista, sino que establece relaciones dialógicas con sus contextos de emisión y de recepción al problematizar cuestiones como el papel de la mujer, la recuperación de la memoria histórica y la reivindicación de las tradiciones rurales. Este artículo analiza el uso de estos mecanismos en pequeñas mujeres rojas, de Marta Sanz (2020), y La nostalgia de la mujer anfibio, de Cristina Sánchez-Andrade (2022), y los pone en relación con las herramientas desarrolladas por autores y autoras del Boom.
CHARACTERISTICS, RANKING, AND POTENTIAL OF COAL ON SEAM H AND SEAM H2
Authors: RIZKY ALIF DILANDY , Nurdrajat Nurdrajat , Hardiyono Adi , Salinita Silti
Published: July 2024

Coal is a complex solid object consisting of several chemical elements and comes from plants that are deposited in a basin. The South Sumatra Basin is a basin with the presence of the Muara Enim Formation which is known as a coal-bearing formation. In this research, secondary data was used in the form of proximate analysis, ultimate analysis, and combustion properties analysis results in determining the characteristics, ranking, and potential of coal in the research area. Based on ASTM D 388 – 05 classification, coal in seam H has a Subbituminous B Coal ranking, while seam H2 has a Subbituminous A Coal rating. Based on the parameters in assessing the coal potential use for coal-fired power plants according to Thomas, 2013 in Suhat, et al., 2020, coal in seam H and seam H2 does not support the utilizations, but solutions can be carried out in the form of rewashing sample, coal drying, and coal blending.
Slope Stability Analysis of East Ring Road Construction at Sadawarna Dam With Shear Strength Reduction Method
Authors: Putra Rafino Kurnia , Zakaria Zufialdi , Alfadli Muhammad Kurniawan , Sophian Raden Irvan , Khoirullah Nur , Firmansyah Yusi
Published: July 2024

Slope stability has been a problem that studied on geotechnical works for the uncertainties such as varieties of soil behaviours to unpredicted failure of measurements and samplings. The Limit Equilibrium Method (LEM) has been popular for decades for its convenience but cannot determine displacement thus the result could be uncertain. As computational calculations have been developed, the Finite Element Method (FEM) began to use as a tool to not only determine factor of safety, but also determine displacement and forces that affect slope’s stability. This research was done to analysed slope stability using Shear Strength Reduction (SSR) and compared it to general method such as Limit Equilibrium Method (LEM). The research was conducted on a section in Sadawarna DAM ring road area, Subang, West Java. Slope on research area was divided into two layers with the bottom layer relatively non-cohesive compared to the top of layer. Both soil however dominantly consist with fine grain soil such as silt and clay. The upper layer of slope can contain more water with liquid limit of 73,46% compared to the lower layer with 68,27% liquid limit.  Simulation result showed slope that analysed using SSR method has Factor of Safety (FoS) 0,12 lower than LEM method. SSR method could be used to analysed pessimistic value at worst scenario and could predicted deformation of slope.
STRATIGRAPHY AND PETROGRAPHY OF ROCKS IN KARANGTENGAH VILLAGE AND SURROUNDINGS, BABAKAN MADANG SUB-DISTRICT, BOGOR DISTRICT, WEST JAVA PROVINCE
Authors: GANI REZA MOHAMMAD GANJAR , Firmansyah Yusi , Putri Nisrina Nadellia , Efendi Tri Septianto , Fachrudin Kurnia Arfiansyah
Published: July 2024

Stratigraphy and petrography, integral components of geological science, are crucial for identifying mineral composition, rock texture, and characteristics, as well as understanding relationships between layers and layer positions. This study is located in Karangtengah Village and its Nearby Surroundings, Babakan Madang District, Bogor Regency, West Java Province. Physiographically, the study area is included in the Bogor Zone (Van Bemmelen, 1949). The research site is also incorporated in the Geological Map of Bogor Sheet, West Java. And specifically this research was conducted in the Cileungsi River. This river is included in the Jatiluhur Formation (Sudjatmiko, 1972). Stating the purpose of geological mapping, such as understanding regional geology, identifying mineral resources, or assessing geological hazards. Then, data collection in the field, such as conducting detailed field surveys to observe and record geological features, using field notebooks, GPS for plotting, and cameras for documentation, collecting rock samples for laboratory analysis (Petrography analysis and microfossil analysis). As a result of this study, there are four rock units in the Karangtengah area, with the order of formation from the oldest to the youngest. Firstly, Claystone Unit (Tmbl) consists of mudstones and sandstones, with fossils of P. transitoria and G. peripheroronda indicating an Early Miocene age (N8) and the depositional environment is the Outer Neritic. Second, the Old Andesite Intrusion (At) consists of andesite igneous rocks with Middle Miocene age and deposited in a terrestrial environment. Third, the Tuff Unit (Qt) is dominated by pyroclastic tuff rocks with Pleistocene age and deposited in a terrestrial environment. Finally, the Andesite Unit (Am) consists of andesite igneous rocks younger than the Pleistocene, penetrating the Tuff Unit (Qt) and the Claystone Unit, and deposited in a terrestrial environment.
Electrical stimulation in special clinical situations
Authors: Van der Steld Lenises de Paula
Published: July 2024

Introduction: Neuromodulation is an approach used to treat diseases that are refractory to clinical treatments by employing electrical and chemical stimulation techniques, especially in cardiac, neurological, and psychiatric disorders. Objective: This study aims to provide an overview of the latest developments in neuromodulation therapies that use electrical stimulation. Methods and results: The present study describes the most common neuromodulation techniques. Neuroplasticity is used to adjust the ions and neural excitability in response to central and peripheral nervous system stimulation. The spinal cord, dorsal root, and gastric stimulations are effective treatments for neuropathies, chronic pain, muscle spasticity, epilepsy, depression, cluster headaches, heart failure, and gastroparesis symptoms. Deep brain stimulation and invasive cortical stimulation are medical procedures used selectively to treat Parkinson’s disease, dystonia, obsessive-compulsive disorder, and chronic pain. Barostimulation therapy is beneficial in controlling refractory hypertension, reducing the risk of cardiovascular events, and improving overall quality of life. Repetitive Transcranial Magnetic Stimulation is a recommended treatment option for fibromyalgia, neuropathic pain, chronic headaches, treatment-resistant depression, generalized anxiety disorders, schizophrenia, and attention deficit disorder. While controlling obesity shows promise in regulating appetite and promoting satiety, more research is needed to understand the safety and efficacy of these therapies in various groups. Conclusion: Neuromodulation devices hold promise for treating diseases that do not respond to clinical treatments. Additional clinical trials and studies are required to understand it fully.
Reformas educacionais paulistas e suas repercussões na organização da escola e na autonomia docente (1995-2018)
Authors: da Silva Fernandes Maria José , Jacomini Márcia Aparecida , Bello Isabel Melero , Da Cabral Caio Cabral
Published: July 2024

Neste artigo são analisadas as repercussões das reformas educacionais paulistas na organização da escola e na autonomia docente. Considerando o sistema de avaliação como elemento persistentemente presente nas reformas e sua articulação com a dimensão curricular, buscou-se verificar de que forma alteraram o âmbito da escola. Considera-se na análise a política educacional paulista no período de 1995-2018, expressa em diferentes programas e projetos. Para tanto, apresentam-se alguns elementos documentais em diálogo com a produção bibliográfica. O artigo decorre de pesquisa mais ampla que investigou diversas dimensões da política educacional paulista no referido período. Neste estudo, buscou-se compreender como os pressupostos da Nova Gestão Pública se manifestam nas políticas educacionais, estabelecendo maior controle sobre as escolas e produzindo uma precariedade subjetiva nas condições de trabalho do magistério, especialmente na autonomia docente, com perda do controle sobre os meios e os fins do processo de ensino. Observou-se que a implementação do sistema de avaliação, instrumento central das reformas educacionais que permaneceu ao longo dos anos, associado à exigência de um currículo oficial, trouxe uma nova lógica nas escolas e refletiu-se na redução significativa da autonomia didática pedagógica dos professores e em maior controle do trabalho e das organizações escolares.
Optimization of Coffee Farmers in Modern and Traditional Coffee Processing to Increase Selling Price in Lemah Putih Village
Authors: Olasari Tri Putra , Bustomi Achmad Otong , Setyawan Edy
Published: July 2024

Coffee, beloved for its complex flavor and invigorating aroma, is brewed from roasted and ground coffee beans. Quality beans processed using optimal methods can significantly increase the selling price of Indonesian coffee, both domestically and internationally. Within the context of economics, particularly in free market systems, the market plays a critical role. It functions as the mediator between producers, who offer goods, and consumers, who determine demand through their purchasing choices. In this dynamic, consumers hold significant power, dictating the flow of goods and services through their preferences.However, there are challenges faced by coffee farmers in Lemahputih Village. This study aims to address these challenges by focusing on three key questions(1)Optimization Strategies: How can coffee farmers in Lemahputih Village optimize their operations for both modern and traditional coffee processing methods?. (2) Quality and Price: How can improved processing techniques enhance the quality of coffee produced in Lemahputih Village, thereby increasing its selling price? (3) Islamic Economics Perspective: In the context of Islamic economics, what approaches can be employed to further increase the selling price of coffee produced in Lemahputih Village?This study addresses a gap in previous research by delving deeper into the theoretical perspectives surrounding coffee processing and optimization within the framework of Islamic economics.Research Methods:This study employs a descriptive research approach, aiming to capture and analyze factual information concerning the optimization of coffee processing methods in Lemahputih Village. This qualitative method, also known as the analytical method, involves data collection through various means, including interviews with coffee farmers, village officials, and relevant market stakeholders. Additionally, the study draws upon existing statistical data and relevant literature to provide a comprehensive analysis of the current situation and potential optimization strategies.
Adaptive Strategies of Digital Transformation on Students’ Consumptive Behavior in the Era of Society 5.0
Authors: Audry Sofi Reza , Navila Ila
Published: July 2024

The digital era has seen consistent economic growth. The increasing number of online transactions every year shows this trend. One of the positive impacts of the development of the digital economy as a method for carrying out economic transactions is that it can increase knowledge and provide practicality in transactions. The progress of digitalization provides significant benefits in changing the order of economic behavior but will have negative impacts if not handled well. With the rapid development of E-commerce, it cannot be denied that crime in this field is on the rise in Indonesia, with fraud being the most common. Online fraud is essentially the same as traditional fraud; the difference lies in the way they operate, especially the use of electronic systems. This fraud can be interpreted as misuse of the news delivery system. The use of electronic media to display news, advertisements and other purposes that cause inconvenience to site users usually occurs without the victim's permission and is often undesirable. Consequently, adaptive strategies for this digital transformation are needed to increase awareness. Sharia Economics student IAIN Syekh Nurjati Cirebon was used as the research subject in this study. This research uses a qualitative approach, with data collection through interviews. According to the findings of this research, to avoid social media crimes in the era of society 5.0, knowledge of financial literacy and digital literacy is needed. Financial literacy is the ability to manage personal finances to avoid excessive consumption, while digital literacy is knowledge about how to use social media.
Warga Memiliki Saham, Bentuk Pengelolaan Pariwisata Berbasis Masyarakat (Studi Kasus: Desa Wisata Umbul Sidomulyo)
Authors: Afif Fuadi , Hermawan Hary , Rahmadhani Arifa , Retnosari Ashar , Dwi Sarina Kristiana , Kristianus Micheal Valerian , Wibowo Valen Nugraheni
Published: July 2024

Desa Umbul Sidomulyo awalnya adalah sebuah pedesaan yang tertinggal dan terpencil yang beralamat di Sidomulyo RT 08 RW 17, Brintikan, Tirtomartani, Kab. Sleman, Daerah Istimewa Yogyakarta namun karena memiliki tekad dan usaha yang kuat masyarakat bergotong royong untuk membangun kampungnya menjadi destinasi wisata dengan mengandalkan sumber mata air di daerah mereka. Dari usaha tersebutlah adanya kolam renang yang menjadi daya tarik wisata yang mampu mendatangkan uang bagi masyarakat setempat. Dengan metode penelitian kualitatif. Yang bersumber pada data primer penelitian diperoleh dengan cara wawancara dengan pihak pengelola Desa Wisata Umbul Sidomulyo dan observasi langsung. Yang bertujuan untuk mendeskripsikan dan menganalisis dampak ekonomi dari pengembangan Desa Wisata Umbul Sidomulyo. Kesimpulan dari penulis, desa wisata berpotensi memberikan dampak positif bagi masyarakat sekitar, misalnya dengan meningkatkan perekonomian melalui lapangan kerja baru dan peluang usaha, serta melestarikan budaya dan lingkungan.
Tinjaun Hukum Ekonomi Syariah terhadap Pengembangan Ekonomi Berbasis Pariwisata di Desa Cipulus Kecamatan Cikijing Kabupaten Majalengka
Authors: Dedi Slamet Mamat , Otong Busthomi Achmad , Sukardi Didi
Published: July 2024

Pengembangan ekonomi melalui pariwisata merupakan cara yang efektif dalam meningkatkan pendapatan dan memperkuat perekonomian masyarakat apabila pengembangan pariwisata dilakukan dengan baik dan berkelanjutan. Penelitian ini bertujuan untuk mengetahui pengembangan ekonomi berbasis pariwisata di Desa Cipulus Kecamatan Cikijing Kabupaten Majalengka dalam perspektif hukum ekonomi syariah serta dampak positif dan negatif yang ditimbulkan. Penulis menggunakan menggunakan metode deskriptif kualitatif yang menghimpun data-data dari hasil observasi, wawancara, dan studi kepustakaan (dokumentasi). Dari hasil penelitian dapat diketahui bahwa pengembangan objek wisata Bukit Kanaga dan Saung Injuk Desa Cipulus dilakukan dengan cara memanfaatkan dan meningkatkan potensi-potensi yang ada pada objek wisata tersebut, strategi pengembangan dijalankan dengan baik meskipun belum maksimal. Objek wisata memberikan dampak positif yakni memberikan peluang kerja dan usaha bagi masyarakat sekitar objek wisata serta berdampak negatif ketergantungan besar terhadap pariwisata dan memicu timbulnya konflik sosial. Tinjauan hukum ekonomi syariah, pengembangan objek wisata sudah menjalankan prinsip-prinsip sesuai dan tidak bertentangan dengan syariah Islam.
Pengaruh Harga dan Kualitas Pelayanan Terhadap Ketertarikan Pelanggan untuk Datang Kembali di Jeeva Yogyakarta
Authors: Lasally Adesty , Saputra Eko
Published: July 2024

Topik penelitian ini adalah harga dan kualitas pelayanan yang berjudul “Pengaruh Harga dan Kualitas Pelayanan Terhadap Ketertarikan Pelanggan untuk Datang Kembali di Jeeva Yogyakarta”. Penelitianinibertujuan untuk mengetahui pengaruh harga dan kualitas pelayanan terhadap ketertarikan pelanggan. Adapun metode penelitian yang digunakan adalah metode kuantitatif dengan pengumpulan data menggunakan kuesioner dengan rumus Slovin sebanyak 50 responden. Hasil penelitian ini diketahui bahwa dari 50 responden terdapat 56% pelanggan perempuan, sebanyak 44% umur 21-26, dan sebanyak 50% pelajar/mahasiswa. Berdasarkan hasil analisis, diketahui bahwa sebanyak 82% dari 50 responden menyatakan bahwa keterjangkauan harga di Jeeva Yogyakarta membuat pelanggan ingin kembali lagi. Selain itu, dari 50 pelanggan yang menjadi responden, diketahui penilaian terhadap kepuasan dimensi berwujud sebanyak 92% responden, dimensi kehandalan sebanyak 88% responden, dimensi ketanggapan sebanyak 74% responden, dimensi jaminan sebanyak 74% responden, dan dimensi empati sebanyak 98% responden. Dalam melayani pelanggan sebaiknya ketanggapan dan ketepatan ditingkatkan walaupun keadaan ramai harus tetap mengusahakan pelayanan tepat dan tanggap agar pelanggan tidak kecewa dan tidak terjadi komplain.
Return on Equity, Earning per Share, dan Harga Saham pada Perusahan Konsumer Syariah
Authors: Syahid Husein As , Djuwita Diana , Bakhri Syaeful , Agustin Afiqoh
Published: July 2024

Penelitian ini bertujuan untuk menganalisis pengaruh earning per share dan return on equity terhadap harga saham pada perusahaan konsumer syariah yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Penelitian ini menggunakan metode penelitian kuntitatif. Jenis penelitian ini adalah penelitian data sekunder. Teknik pengumpulan sampel menggunakan purposive sampling. Jumlah sampel yang dipilih sebanyak 24 perusahaan konsumer syariah. Metode analisis yang digunakan dalam penelitian ini yaitu metode analisis regresi data panel. Hasil penelitian menunjukkan bahwa secara parsial (uji t) bahwa return on equity tidak berpengaruh terhadap harga saham dan earning per share tidak berpengaruh terhadap harga saham pada perusahaan konsumer syariah di Bursa Efek Indonesia periode 2016-2020.
Penerapan Manajemen Keuangan Berbasis Digital pada UMKM (Studi Kasus Angkringan Jo Paul)
Authors: Tiana Helma , Fanther Refaldo
Published: July 2024

Tantangan yang dihadapi dalam UMKM adalah kurangnya perhatian dari pemilik usaha terhadap pentingnya melaksanakan pengelolaan laporan keuangan secara efektif. Di Angkringan Jo Paul, sistem kemitraan diterapkan, yang berarti terdapat kerjasama dalam pemasaran, penyediaan lokasi usaha, atau pengadaan pasokan dari usaha mikro, kecil, dan/atau menengah oleh perusahaan besar secara terbuka. Penelitian ini bertujuan untuk memahami bagaimana pengelolaan keuangan di Angkringan Jo Paul dan merekomendasi kepada UMKM yang belum melaksanakan pencatatan laporan keuangan dengan baik dan benar melalui penggunaan pencatatan digital. Penelitian ini dilakukan di Taman Edukasi Bazme Aleem Jl. Raya Kalikoa, Kalikoa, Kedawung. Penelitian ini merupakan jenis penelitian kualitatif yang menggunakan metode pengumpulan data melalui wawancara, observasi, dan dokumentasi. Temuan penelitian mengindikasikan bahwa Angkringan Jo Paul harus melakukan pengelolaan keuangan dengan baik untuk mengetahui jumlah uang yang masuk dan keluar setiap harinya serta mengetahui untung dan rugi dari usaha tersebut, dan solusinya yaitu dengan rekomendasi aplikasi yang dapat digunakan untuk membuat laporan keuangan secara digital yang hanya melalui genggaman ponsel saja yang salah satunya yaitu menggunakan bantuan software yakni Microsoft Excel (MSExcel).
Kesadaran Pajak, Pemahaman Peraturan Pajak dan Pelayanan Relawan Pajak Terhadap Pelaksanaan Self Assessment System pada Pelaporan Surat Pemberitahuan Tahunan (SPT) Wajib Pajak Orang Pribadi
Authors: Putri Nur Anjani , Layaman Layaman , Ghoni Abdul
Published: July 2024

Penelitian ini bertujuan untuk menganalisis pengaruh kesadaran pajak, pemahaman peraturan perpajakan dan pelayanan sukarela pajak terhadap penerapan self assessment system pada pelaporan SPT tahunan wajib pajak orang pribadi di Tax Center IAIN Syekh Nurjati Cirebon. Penelitian ini menggunakan metode kuantitatif dan diuji regresi linier berganda dengan bantuan perangkat lunak SPSS 26. Hasil penelitian menunjukkan bahwa tax awereness dan pemahaman tax awereness berpengaruh signifikan terhadap penerapan self assessment system sedangkan tax volunteer service tidak berpengaruh terhadap penerapan self assessment system.
Kredit Usaha Rakyat (KUR), Modal Sendiri, dan Perkembangan Usaha Melalui Pendapatan Usaha Sebagai Variabel Moderasi pada UMKM di Kota Cirebon
Authors: Fatinah Lulu , Wartoyo Wartoyo
Published: July 2024

Tujuan penelitian ini adalah untuk mengetahui pengaruh Kredit Usaha Rakyat (KUR) dan modal sendiri terhadap perkembangan usaha melalui pendapatan pada UMKM di Kota Cirebon. Penelitian ini menggunakan metode kuantitatif dengan teknik pengumpulan data melalui observasi, penyebaran kuesioner dan dokumentasi. Populasi dalam penelitian ini yaitu UMKM di Kota Cirebon dengan total 2.206 unit. Sampel yang digunakan dalam penelitian ini sejumlah 100 responden dengan menggunakan teknik purposive sampling, dengan kriteria UMKM yang mendapatkan Kredit Usaha Rakyat (KUR), usaha sudah berjalan ≥ 6 bulan, dan KUR sudah diterima minimal 1 tahun. Teknik analisis yang digunakan dalam penelitian ini adalah path analysis dengan bantuan aplikasi Statistical Product and Service Soution (SPSS) Versi 25. Hasil penelitian ini menunjukan bahwa Kredit Usaha Rakyat (KUR) dan modal sendiri berpengaruh positif dan signifikan terhadap perkembangan usaha, Kredit Usaha Rakyat (KUR) dan modal sendiri berpengaruh positif dan signifikan terhadap pendapatan. Sedangkan pendapatan berpengaruh positif dan signifikan terhadap perkembangan usaha. Selanjutnya Kredit Usaha Rakyat (KUR) dan modal sendiri berpengaruh positif dan tidak signifikan terhadap perkembangan usaha melalui pendapatan.
Study of auditor performance determinants: Organizational commitment as moderation (case study of Tangerang city inspectorate)
Authors: Soniawan Tubagus Sani , Alam Syamsu , Munizu Musran , Toaha Muhammad
Published: July 2024

This study explores the determinants of auditor performance, focusing on the moderating role of organizational commitment within the Tangerang City Inspectorate. Employing stratified random sampling, a sample of 250 auditors was chosen to ensure diversity across experience, departmental affiliation, and roles. Quantitative analysis used SPSS to examine the relationships between auditor performance, organizational commitment, and other relevant variables. Findings indicated that organizational commitment significantly moderates the effects of various social pressures on auditor performance. This underscores the necessity for auditing organizations to foster organizational commitment to enhance auditor efficacy and uphold ethical standards. These results hold substantial implications for governance and audit quality assurance, suggesting that reinforced organizational commitment could lead to more robust auditor performance and ethical conduct within similar urban governance settings. This study contributes valuable insights into the influence of organizational dynamics on auditor behaviour and performance outcomes.