bluuebunny/crossref_metadata_2025 huggingface dataset:
Modelling and Mapping Rapid-Onset Coastal Flooding: A Systematic Literature Review
Authors: Re Alice , Minola Lorenzo , Pezzoli Alessandro
Published: February 2025

Increases in the magnitude and frequency of extreme flood events are among the most impactful consequences of climate change. Coastal areas can potentially be affected by interactions among different flood drivers at the interface of terrestrial and marine ecosystems. At the same time, socio-economic processes of population growth and urbanization can lead to increases in local vulnerability to climate extremes in coastal areas. Within this context, research focusing on modelling and mapping rapid-onset coastal flooding is essential (a) to support flood risk management, (b) to design local climate adaptation policies and (c) to increase climate resilience of coastal communities. This systematic literature review delineates the state-of-the art of research on rapid-onset coastal flooding. It provides a comprehensive picture of the broad range of methodologies utilised to model flooding and highlights the commonly identified issues, both from a scientific standpoint and in terms of the policy implications of translating research outputs into actionable information. As flood maps represent fundamental instruments in the communication of research outcomes to support decision making and increase climate resilience, a focus on the spatial representation of coastal floods proposed in the literature is adopted in this review.
Desarrollo de habilidades comunicativas con el Sistema de Comunicación por Intercambio de Imágenes: Revisión sistemática
Authors: Guillén Vilca Karina Rosaly , Sobrado Chavez Felix Dulio
Published: February 2025

El Sistema de Comunicación por Intercambio de Imágenes (PECS) ha sido ampliamente utilizado en niños con autismo y otras discapacidades para fomentar una comunicación espontánea y funcional. Este estudio tiene como objetivo analizar diversos estudios científicos sobre el impacto y la efectividad del PECS en el desarrollo de habilidades comunicativas en niños con discapacidad. Se realizó una revisión sistemática de estudios publicados entre 2000 y 2023, utilizando las bases de datos PubMed, Scopus y Google Scholar. La ecuación de búsqueda fue "PECS AND communication development AND autism AND disability". De 45 estudios identificados, 20 fueron seleccionados para análisis. El PECS demostró ser efectivo en el desarrollo del lenguaje y en la reducción de comportamientos disruptivos, especialmente cuando se integra con tecnologías como interfaces NUI. Se concluye que el PECS es una herramienta eficaz para mejorar la comunicación en niños con discapacidades, con gran potencial al ser adaptado a tecnologías asistivas.
Análisis crítico de la neurodidáctica: Revisión sistemática 2015-2024
Authors: Sanchez Carranza Lourdes Consuelo , Egoavil Palacios Lilibeth Mayela
Published: February 2025

La neurodidáctica, como una disciplina en desarrollo que combina conocimientos de neurociencia, psicología y pedagogía, ha generado un interés creciente en el campo educativo. Por lo tanto, cabría preguntar, ¿Cuál es el papel de la neurodidáctica en el proceso de enseñanza y aprendizaje?, ¿Es suficiente la preparación de los docentes para la puesta en práctica de la neurodidáctica en el aula? Para lo que, se realizó una revisión sistemática, se adoptó un enfoque metodológico de carácter descriptivo. Para llevar a cabo el análisis, se tomaron en cuenta las directrices de la declaración de PRISMA y se fundamentó principalmente en fuentes de plataformas académicas reconocidas. De 92 resúmenes quedaron 20 artículos para ejecutar la respectiva revisión sistemática debido a que contaban con los criterios de inclusión (artículos redactados en idiomas distintos al inglés y español; así como, otras tipologías documentales como actas de congresos, libros, editoriales y tesis). Se concluye, que esta disciplina contribuye a mejorar el rendimiento académico de los estudiantes, a pesar de estar en una fase de desarrollo.
Cambios en la educación secundaria como resultado de la pandemia por COVID-19: Revisión sistemática
Authors: Rodas Vértiz Vitalia Judith , Cieza Tello Ever
Published: February 2025

Los cambios en la educación secundaria como resultado de la pandemia por COVID-19 generaron un gran desafío que incentivó la innovación y a alcanzar la calidad educativa. El objetivo del estudio fue analizar los cambios en la educación secundaria como resultado de la pandemia por COVID-19. Se realizó una revisión sistemática de artículos de investigación usando el método PRISMA aplicando como protocolo de búsqueda las palabras claves Educación a distancia, Educación secundaria, Pandemia de COVID-19 utilizando los booleanos “AND” y “OR”. Como criterios de inclusión se consideraron publicaciones en bases de datos: Scopus, Web of science, Ebsco, Scielo, y ProQuest, en idioma inglés y español de los últimos cinco años (2019-2023). Los criterios de exclusión fueron: investigaciones no relevantes para el estudio, sin información metodológica. Se concluye que el mayor cambio en la educación secundaria fue la adaptación de todos los actores educativos a la modalidad de aprendizaje a distancia.
COMPREHENSIVE MIDWIFERY CARE WITH POSSIBLE POSTPARTUM DEPRESSIVE DISORDER IN THE GARUT DISTRICT AREA
Authors: Dhiya Ulhaq Tiara , Hidayanti Desi
Published: February 2025

Introduction: Continuity of care includes obstetric care for pregnancy, childbirth, postpartum, newborn, and family planning which is an important factor in reducing maternal morbidities such as prolonged labor which also causes asphyxia in newborn which can cause suffering in mothers which appears in the form of depression, anxiety, and post-traumatic stress.
Methods: This report used primary and secondary data collection methods. Care was provided to Mrs. B from January to April 2024, who was gestationally 40 weeks and 1 day
Results: Care was given to pregnant women with estimated past labor and care was given to prevent postterm pregnancy. Labor care was carried out at 40 weeks 3 days of gestation accompanied by complications in the form of prolonged labor with a baby born in a state of asphyxia which led to the death of the baby at the age of 17 hours. The physical results of the post-partum examination were good, but there were problems with the mother's psychology due to the death of the baby so that postpartum depression risk monitoring was carried out. The care carried out has several gaps, including the care of prolonged labor, delayed referrals, handling asphyxia and post-resuscitation in infants, neonatal deaths, and postpartum management in mothers at risk of postpartum depression.
Conclusion: Midwives and all healthcare workers at Health center are expected to be able to provide care in accordance with applicable authority and can screen for early detection of postpartum depressive disorders.
Distribuição espacial da Malária na microrregião de Furos de Breves, estado do Pará, Amazônia Oriental Brasileira
Authors: Gonçalves Nelson Veiga , Souza Bruna Costa de , Soares Nícolas Nishiyama , Sousa Bruno Yudi Shimomaebara , Costa Simone Beverly Nascimento da , Carrera Maria de Fátima Pinheiro , Miranda Roulien Boechat , Paixão José Gabriel Miranda da , Miranda Claudia do Socorro Carvalho
Published: February 2025

Introdução: A malária, causada por protozoários do gênero Plasmodium, apresenta alta ocorrência, sendo um grande problema de saúde devido a sua associação com condicionantes socioeconômicas e de políticas públicas no mundo. Assim, este trabalho analisou a distribuição espacial dessa doença com condições de vida e cobertura de serviços de saúde, nos Furos de Breves, Pará, Brasil, em 2022 e 2023. Método: Este estudo descritivo e transversal utilizou dados do Ministério da Saúde, Fundação de Amparo à Pesquisa no Estado do Pará e do Instituto Brasileiro de Geografia e Estatística. Foram realizadas análises estatísticas descritivas e inferenciais, além de espaciais. Resultados: Foi observado maior quantitativo de homens, pardos, crianças e com baixa escolaridade associado, além de maior utilização do exame gota espessa/esfregaço e parasitemia com “++”. Foi identificada uma distribuição não homogênea da doença e uma desigualdade na cobertura de serviços de saúde, nos municípios da área de estudo. Discussão/conclusão: O cenário epidemiológico analisado ressaltou a importância da melhoria das condições de vida da população e da oferta de serviços de saúde, para o enfrentamento da doença. Ressaltamos a necessidade de abordagem multidisciplinar visando a sua mitigação.
Bloqueio dos nervos femoral e isquiático guiado por neuroestimulação em arara-canindé (Ara ararauna) submetida à osteossíntese do tibiotarso - relato de caso
Authors: Moncayo Juliana Rizerio , Martinez Julia Ferraz Cereda , Cardoso Maria Fernanda Almeida , Menezes Renata Cristina , Ramos Raphael Vieira , Pinheiro Filipe Agueira , Lima Andressa de Fátima Kotleski Tomaz de
Published: February 2025

Apesar das relevantes vantagens da utilização de protocolos de anestesia multimodal e a inclusão nestes protocolos de técnicas de anestesia locorregional, estas ainda são subutilizadas em espécies de animais silvestres. O objetivo deste relato é descrever os bloqueios dos nervos femoral e isquiático guiados por neuroestimulação em uma arara-canindé, que foi submetida a osteossíntese do tibiotarso após fratura traumática. Os bloqueios foram realizados com bupivacaína a 0,5%, 1 mg/kg por ponto; e sob monitoramento anestésico foram registrados parâmetros de frequência cardíaca, frequência respiratória, pressão arterial média invasiva, temperatura corporal e ETCO2 em intervalos de cinco minutos. Os parâmetros avaliados mantiveram-se dentro da normalidade para a espécie e não caracterizaram sinais de nocicepção trans- operatória. A recuperação anestésica ocorreu sem complicações e a avaliação álgica pós-operatória deu-se por meio de avaliação comportamental, de postura, mobilidade, interesse por alimento e reações a palpação do membro. Não houve alterações comportamentais que evidenciassem dor na primeira hora após o procedimento cirúrgico. A latência da bupivacaína foi considerada menor do que 12 minutos, e a duração do bloqueio sensitivo de aproximadamente 120 minutos. O bloqueio dos nervos femoral e isquiático guiado por neuroestimulação mostrou-se eficazes para bloqueio do tibiotarso, fornecendo analgesia e anestesia satisfatória.
Language, Literature and Learning: Exploring the Dynamics of Global Education in a Transforming World
Authors: Abhishek K. S.
Published: February 2025

Global education has emerged as a crucial framework for understanding how language, literature, and education intersect and evolve. Global education has gained a significant impact in modern education. This research article examines the role of language and literature in shaping global education, exploring the dynamics of cultural exchange, linguistic diversity, and educational systems. This paper mainly focus on the theme of Multi-lingualism and the way of equipping the students into a Global citizens. The process of Multi-lingualism adapts a multiple level of perspective with different aspect of language skills and adaptability. As the implementation of FYUGP program, Higher Education system aims to equip the skills and fostering cultural awareness among the students. As societies face the challenges of Globalization, Migration, and Technological advancement, the necessity for a comprehensive and inclusive approach to education has been more pressing and important element for diversity. This paper addresses the waves of global citizens, equipped to navigate the complex interplay between culture, education, and global literature. Overall, this paper produces the impact of Multi-lingualism and the process of making the students into a global citizens for a productive phase. By analysing the transformation of language and literature in educational contexts, this paper aims to provide insights into how education can foster global citizenship and promote intercultural dialogue.
Reconstructing Women and the Portrayal of Modern Motherhood in Gayle Forman’s Leave Me
Authors: Umaa Parameswari T.
Published: February 2025

Gayle Forman’s novel Leave me probes into the character of Maribeth Klein, a married woman who tries to find out the meaning of her life. She lives her life just like all other woman sacrificing her whole life for the welfare of her husband and children. She is not worried about own her own self until she faces a heart attack. Because of the pressure of her work and the responsibilities of her family, she even couldn’t realize that she had a heart attack. After that incident she starts questioning whether she has to follow all the rigid rules expected by the society as a mother and wife from her. The novel tries to explore the traditional portrayals of motherhood, where women are expected to fulfill their roles without any selfish motive. Forman tries to reflect the emotional sufferings of a mother when she decides to leave her family, giving priority to her own health. The novel Leave Me presents a modern perspective of women, who try to balance between their family and their own personal self. Women in today’s world do understand the meaning of their own life. The novel provokes the readers to revision the life of women in the background of present society.
Blended Learning in a Heterogeneous Classroom - A Prerequisite for Effective Learning
Authors: Supriya A.
Published: February 2025

Teaching English in India requires diversified methods to cater to the needs of different learners in a classroom. These diverse methods are life savers for teachers and students. This paper accentuates the need for Blended Learning as a potential method to enhance English Language Teaching in a heterogeneous classroom atmosphere. Though students understand and interpret literature, they still find it difficult to be proficient in the language, especially with speaking, as they come from different vernacular medium of instruction. Students are very much exposed to media and this aspect can be used to teach them vocabulary, phrases, accent and find means to received pronunciation which play a prominent role in the LSRW skills, which are basically considered the key aspects of acquiring a language. Blended Learning can be effectively used for this purpose. This paper elaborates on how this cumulative effort not only encourages but also engages students in participatory learning. This also equips and empowers an individual to learn the language. With the teacher as a facilitator, and students being active participants of Blended Learning, this becomes a personalized way of learning, producing effective results.
The Impact of English Language in Indian Education
Authors: Prakathi N.
Published: February 2025

Language is an important tool of communication in the world. Communication helps to share our views and thoughts with everyone and which is considered as the foundation of education. The power of language helps to obtain a global understanding. They help us to improve our soft skills, cognitive abilities, and multiculturalism. We have many languages in India which gave moral values and support. English language is considered as the universal language and it is using as the primary language of instructions in many schools, institutions, and reputed universities in India. It helps everyone to enrich their skills and knowledge in the specific fields such as technology, business and education. And it’s making a marvelous impact in globally. Let’s discuss about the impact of English Language in Indian Education.
Ethical Framework for Artificial Intelligence and Urban Sustainability
Authors: Tatik Mariyanti  , Indra Wijaya  , Chandra Lukita  , Sandy Setiawan  , Eamon Fletcher
Published: February 2025

The integration of artificial intelligence (AI) into urban environments addresses sustainability challenges like resource management, transportation efficiency, and waste reduction. However, critical need for a robust ethical framework to ensure equitable and environmentally responsible implementation. The method proposed emphasizes a combination of community involvement, fairness, and resilience, integrating ethical principles with practical strategies to maximize societal benefits, and incorporates the use of SmartPLS for structural equation modeling to analyze the relationships between ethical principles, sustainability dimensions, and urban outcomes. A significant GAP exists in current frameworks, which often focus solely on individual-level ethics and fail to address the dynamic, systemic challenges posed by fragile social systems and the uneven global structure. The novelty of this approach lies in its comprehensive vision that interlinks human-centered and collectivist-oriented development, bridging socio economic, environmental, and technological dimensions of sustainability. The proposed ethical framework not only mitigates risks but also fosters inclusive and resilient urban ecosystems, aligning digital innovations with the complex interconnections of the Sustainable Development Goals (SDGs) 11 (on sustainable cities).
Strategies for carbon emission reduction: a case study of KGHM Polska Miedź S.A.
Authors: Świda Adam , Ziaeian Yasmin
Published: February 2025

This article explores the role of energy in reducing global carbon emissions, which is crucial in the worldwide fight against climate change. Using the case study of KGHM, a leading industry player that has successfully integrated energy solutions, this study highlights the impact and key results of such efforts. By searching into the state of energy consumption this research addresses the widespread dependence on fossil fuels and the potential impact of renewable sources like solar, wind, hydroelectric power and biomass in reshaping our energy landscape. The study provides insights into technologies, the challenges they face during implementation and the economic and policy structures that influence their adoption. The study outlines technologies, their challenges in implementation and the economic and policy frameworks that impact their adoption. In this research, some recommendations have been provided for companies aiming to reduce their impact and encourage eco initiatives. The findings highlighted the growing of the transition to renewable energy in order to meet the targets set forth in agreements such as the Paris Agreement, which seeks to limit temperature rise to than 2 degrees Celsius. Finally, it was concluded a call to action for widespread policy reforms and increased corporate accountability in fostering a sustainable future for energy.
PERAN ENVIRONMENTAL AUDIT PADA SUSTAINABILITY REPORTING : STATE OF THE ART REVIEW, TREND SAAT INI PADA NEGARA BERKEMBANG
Authors: Siregar Inova Fitri , Rasyad Rinayanti , Lubis Nurhayani , Onasis Dini
Published: February 2025

Penelitian ini bertujuan untuk melihat bagaimana peran environmental audit dalam pelaporan sustainability reporting dari pemetaan visualisasi dan akan menghasilkan state of the art sehingga dapat melihat tren saat ini dan dimasa yang akan dating pada negara negara berkembang. Metode dalam penelitian ini adalah menggunakan bibliometric analysis dengan menggunakan keyword environmental audit, sustainability reporting dan negeri berkembang, metadata yang akan digunakan adalah data scopus menhasilkan 64 publikasi yang akan direview. 
Hasil dari penelitian ini adalah penelitian ini dimulai dari tahun 2010 dan menghasilkan kata kunci yang paling banyak adalah Environmental Impact Assessment dan Environmental Management. Kemudian distribusi publikasi berdasarkan negara, menunjukkan dominasi Eropa dalam kontribusi ilmiah. Inggris memimpin dengan 10 publikasi, menyumbang 15,63%. Amerika Utara juga menunjukkan kontribusi signifikan dengan Kanada dan Amerika Serikat masing-masing menyumbang 6 dan 4 publikasi. Sedangkan hasil tren visualisasi network fokus pada peran audit dalam meningkatkan transparansi dan akuntabilitas. Penelitian terbaru menunjukkan bahwa audit lingkungan tidak hanya penting untuk mematuhi regulasi tetapi juga untuk meningkatkan praktik keberlanjutan dalam organisasi.
Implikasi dak keterbatasan penelitian ini adalah peningkatan transparansi dan akuntabilitas perusahaan dalam praktik lingkungan. Dengan melakukan audit secara rutin, perusahaan dapat menunjukkan komitmen  terhadap keberlanjutan, memenuhi harapan pemangku kepentingan, dan meningkatkan kepercayaan publik serta investor. Namun, audit lingkungan juga memiliki beberapa keterbatasan. Pertama, pelaksanaannya memerlukan investasi yang signifikan dalam hal biaya dan sumber daya, yang bisa menjadi beban terutama bagi perusahaan kecil dan menengah.
PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN DAN OPINI AUDIT GOING CONCERN TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MINYAK, GAS DAN BATU BARA YANG TERDAFTAR DI BEI 2019-2022
Authors: Putri Seppi Suciani , Oemar Fahmi , Salmiah Neneng
Published: February 2025

The purpose of this study is to determine how factors such as profitability, creditworthiness, company size, and the prior year's business continuity assessment report affect the current business continuity assessment report. The methodology of this study was quantitative. The study examined ten oil, gas and coal companies listed on the Indonesian Stock Exchange between 2019 and 2022. The study used a deliberate sampling technique to determine the sample size. Using SPSS version 25, this study used logistic regression analyzes to test the hypothesis. The audit results showed that the size, profitability and creditworthiness of the company have a significant impact on the audit opinion on the going concern. The going concern statement for the current year had no impact on the going concern statement for the previous year.
Keywords: Profitability, solvency, company size and business continuity compared to the previous year. audit opinion
GOVERNANCE,RISK AND COMPLIANCE (GRC) ON FINANCIAL PERFORMANCE, ITS IMPLICATIONS FOR SUSTAINABLE FINANCE IN INDONESIAN BANKING, PERIOD 2020-2022
Authors: Indarti Indarti , Aljufri Aljufri , Apriliyani Ika Berty
Published: February 2025

Penelitian ini bertujuan untuk menguji pengaruh komite audit, Governance, Risk, and Compliance terhadap kinerja keuangan dan implikasinya terhadap Sustainable finance. Governance, Risk, and Compliance merupakan perpaduan tiga pilar yang dikombinasikan untuk tujuan menyinkronkan informasi dan aktivitas di seluruh Bank beroperasi secara efektif, serta tidak terjadinya tumpang tindih informasi dan aktivitas yang tidak efektif. Kinerja Bank dapat diukur dengan Return on Assets, yang digunakan untuk mengukur kemampuan manajemen Bank  dalam mendapatkan keuntungan secara keseluruhan.
Populasi yang digunakan pada penelitian ini adalah perbankan yang terdapat di Bursa Efek Indonesia pada periode tahun 2020-2022. Metode pengambilan sampel dilakukan dengan menggunakan purposive sampling, berdasarkan kriteria data penelitian yang ditetapkan adalah Bank Umum yang ada di Indonesia periode 2020-2022. Teknik Analisis penelitian ini menggunakan analisis regresi.
Studi ini bertujuan untuk mengetahui pengaruh komite Audit, Governance, Risk and Complianace terhadap kinerja keuangan yang diproksikan dengan ROA (Return on Assets), dan implikasinya terhadap Sustainable Finance di Perbankan di Indonesia yang diproksikan dengan SGR (Sustainable Growth Rate).
Hasil pada penelitian ini adalah Secara parsial Governance, Risk dan Compliance berpengaruh terhadap kinerja keuangan, secara simultan Governance, Risk dan Compliance berpengaruh terhadap kinerja keuangan. Implementasi Kinerja yang baik akan meningkatkan keuangan yang berkelanjutan.
PENERAPAN METODE BALANCED SCORECARD SEBAGAI TOLOK UKUR PENILAIAN KINERJA PADA KUMON TAJUR RAYA BOGOR
Authors: Ramlan Neida Choirunnisa , Kusuma Indra Cahya , Susandra Farizka
Published: February 2025

Penelitian ini bertujuan untuk mengevaluasi kinerja Kumon Tajur Raya Bogor menggunakan metodeBalanced Scorecard (BSC). BSC dipilih karena kemampuannya mengintegrasikan pengukuran kinerjafinansial dan non-finansial, memberikan gambaran holistik tentang performa organisasi. Studi kasus inimenggunakan pendekatan campuran kuantitatif dan kualitatif, dengan data dikumpulkan melalui analisislaporan keuangan, survei kepuasan pelanggan dan karyawan, serta wawancara dengan manajemen.Penelitian ini mencakup empat perspektif BSC: keuangan, pelanggan, proses bisnis internal, sertapembelajaran dan pertumbuhan. Hasil penelitian menunjukkan peningkatan kinerja keuangan dari tahun2018 ke 2019, dengan Current Ratio meningkat dari 4.16 menjadi 7.43 dan Profit Margin dari 24.6%menjadi 27.1%. Perspektif pelanggan menunjukkan tingkat kepuasan tinggi (89.02%), dengan peningkatanakuisisi pelanggan dari 30.9% menjadi 33.9%. Namun, terjadi penurunan retensi pelanggan dari 69.1%menjadi 66.1%. Dalam perspektif pembelajaran dan pertumbuhan, kepuasan karyawan cukup baik (79.9%),dengan aspek rekan kerja mendapat skor tertinggi (89.5%). Retensi karyawan mengalami sedikitpeningkatan dari 16.7% menjadi 18.2%, namun masih memerlukan perhatian. Implementasi BSCmengungkapkan kekuatan Kumon Tajur Raya dalam aspek keuangan dan kepuasan pelanggan, sertamengidentifikasi area yang memerlukan perbaikan, terutama dalam hal retensi karyawan danpengembangan jenjang karir. Penelitian ini memberikan dasar untuk perencanaan strategis dan perbaikankinerja di masa depan, serta mendemonstrasikan efektivitas BSC sebagai alat pengukuran kinerjakomprehensif dalam konteks lembaga pendidikan non-formal.Kata kunci: Balanced Scorecard, Pengukuran Kinerja, Kumon
ANALISIS KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PERTUMBUHAN PENDAPATAN ASLI DAERAH (PAD) DI PEMERITAH DAERAH KABUPATEN BOGOR
Authors: Anggari Azwina Putri , Hambani Susy , Melani Maria Magdalena
Published: February 2025

Local Own-Source Revenue (PAD) is expected to drive the economy and regional development, ultimately increasing the general income of the community. Local tax and retribution receipts should have significant potential for increasing PAD. This study aims to analyze the contribution and growth of local taxes and retributions to PAD, and categorize these components into quadrants I-IV in Bogor Regency based on the Klassen Typology. The method used in this study is descriptive with a quantitative approach. The analysis tool used in this study is the Klassen Typology analysis. The analysis results show that the growth of local taxes and retributions to PAD exhibits a fluctuating growth rate each year. The most contributing local tax is the BPHTB tax with an average percentage of 28.03%, and the highest contributing local retribution is the building permit retribution with an average percentage of 2.29%. Furthermore, based on the Klassen Typology, there are 11 components of local taxes and 10 components of local retributions that fall into quadrant I (Prime), 4 components of local taxes and 5 components of local retributions that fall into quadrant II (Potential), 1 component of local taxes and 2 components of local retributions that fall into quadrant III (Developing), and 1 component of local taxes and retributions that fall into quadrant IV (Lagging).
AKUNTANSI PAJAK DAN RAHMATAN LIL ALAMIN: UPAYA KEPATUHAN PAJAK KARBON PADA INDUSTRI KERTAS
Authors: Aristantia Selvia Eka
Published: February 2025

This study aims to review the internalization of Islamic values ​​in an effort to meet carbon tax compliance. This study was conducted in one of the paper industries in East Java. In its business process, this company produces carbon emissions. To answer the formulation of the problem, the researcher used a qualitative method with a case study approach. After conducting a series of analyses of data collection methods and data analysis, it can be seen that business actors maintain professional responsibility by taking part in protecting the environment. Business actors believe that protecting the environment is everyone's responsibility, especially for Muslims. Business actors believe that the value of rahmatan lil alamin is the role of the caliph that must be carried out by efforts to protect the environment through clean business processes. The industry is preparing to meet carbon tax compliance by replacing coal energy resources with environmentally friendly technology. Tax accounting records this process as a cost for managing production waste. Suggestions for business actors are to analyze carbon tax regulations and policy trends and implement a periodic emission monitoring and measurement system to manage more detailed emission data. Good coordination is needed between the government, industry, and society to ensure the successful implementation of this policy.
PENGARUH LABA BERSIH DAN ARUS KAS OPERASI TERHADAP KEBIJAKAN DIVIDEN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI PERIODE 2021 - 2023
Authors: Pirmansyah Pirmansyah , Wahyu Wadri , Oktaviani Wulan , Helmiati Helmiati , Munika Rani
Published: February 2025

This research aims to examine the influence of net profit and operating cash flow on dividend policy with company size as moderation in LQ45 companies listed on the IDX for the 2021 - 2023 period. This research uses quantitative methods with secondary data as the source. The sample in this study was 22 using the positive sampling method. The data analysis technique used is moderation analysis using the Smart PLS test tool. The research results show that partially, net profit and company size have a significant influence on dividend policy, while operating cash flow does not have a significant influence on dividend policy, while company size is unable to moderate net profit and cash flow on dividend policy.
ANALISIS PERLAKUAN AKUNTANSI SEKTOR PUBLIK TERHADAP PENDAPATAN DAN BELANJA DAERAH PADA BADAN PENDAPATAN DAERAH (BAPENDA) KABUPATEN KOLAKA
Authors: Dwiningsih Epita
Published: February 2025

This research was conducted by Epita Dwiningsih with NIM 191811091 with the title "Analysis of Public Sector Treatment of Regional Income and Expenditure at the Regional Revenue Agency (Bapenda) of Kolaka Regency" thesis of the Accounting Study Program, Faculty of Social and Economic Sciences under the guidance of Mrs. Sasmita Nabila Syahrir, S.E., M.Ak., CA, ACPA as supervisor I and Mr. Surianto Ilham, S.E., M.Acc., Ak., CA as supervisor II. Equivalent to Government Regulation Number 71 of 2010, the implementation of the research is to study and find out how regional income and expenditure are handled by the public accounting sector at the Regional Revenue Agency (BAPENDA) of Kolaka Regency. The methodology of this research is qualitative. In collecting research data, documentation, interviews, and observation methods are used. The results of the study show that in general the accounting treatment of the Kolaka Bapenda public sector based on Government Regulation Number 71 of 2010 includes indicators of measurement and assessment, recognition, and disclosure of income and expenditure in accordance with these provisions. Meanwhile, Bapenda also revealed that financial management has been in accordance with related provisions, including budget provisions and management of income and expenditure in accordance with Government Regulation Number 71 of 2010 concerning Accrual-Based Government Accounting Standards, based on indicators of accountability, transparency, and public responsibility
ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP SIKLUS PERSEDIAAN BARANG JADI PADA PT. GOLDEN AGIN NUSA
Authors: Mulyadi Dodi , Setiawan Ade Budi , Susandra Farizka
Published: February 2025

Finished goods inventory is an important component in the operational management of manufacturing companies because it is directly related to smooth production, fulfilling consumer demand, and accurate financial reports. Therefore, effective internal control is very necessary to ensure inventory management runs well, avoid misuse, and minimize the risk of recording errors. In implementing an internal control system, there needs to be a basis that can be used as a reference, one of which is COSO (Committee of Sponsoring Organizations). COSO has 5 (five) internal control components, namely control environment, control activities, risk assessment, information and communication and supervision. This research aims to determine the application of the internal control system to the finished goods inventory cycle at PT. Golden Agin Nusa and knowing the suitability of implementing an internal control system for finished goods inventory at PT. Golden Agin Nusa with COSO theory. The data analysis method in this research uses a qualitative descriptive analysis method, namely by reviewing and examining, then presenting and explaining the data obtained to obtain a clear and complete description regarding the internal control treatment carried out by PT. Golden Agin Nusa. The research results show that the internal control system for the finished goods inventory cycle at PT. Golden Agin Nusa as a whole is quite suitable for implementation in accordance with internal control theory based on COSO, although there are a few shortcomings in the organizational system, where there is no separation of the functions of receiving and storing finished goods inventory which is carried out by one section only, and the delivery of information related to inventory is not yet effective.
PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI DAN UKURAN PERUSAHAAN TERHADAP DIVIDEN KAS PADA PERUSAHAAN JASA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018-2022
Authors: Surya Putri Fidela Lathifah , Piliang Arfah , Masril Masril , Menhard Menhard
Published: February 2025

The aim of the research is to determine the effect of accounting profit, operating cash flow and company size on cash dividend in banking financial services companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population in this study were 47 banking financial services companies listed on the Indonesia Stock Exchange and only 8 companies met the criteria to be the research sample. This research uses a quantitative approach and the sampling technique uses a purposive sampling method. The data analysis technique used is multiple linear regression analysis. The results of this research show that: accounting profit and operating cash flow partially influence cash dividend. Company size has no partial effect on cash dividend. Accounting profit, operating cash flow and company size simultaneously influence cash dividend.
ANALISIS PENGARUH METODE DEPRESIASI TERHADAP LAPORAN KEUANGAN DAN KEPATUHAN PERPAJAKAN DI PERUSAHAAN
Authors: Habibi Nadhif , Suyadi Suyadi
Published: February 2025

Penelitian ini bertujuan untuk menganalisis dampak pemilihan metode depresiasi terhadap laporan keuangan, beban pajak, dan kepatuhan peraturan perpajakan perusahaan. Pemilihan metode depresiasi yang tepat, baik itu metode garis lurus maupun saldo menurun, memiliki pengaruh signifikan terhadap besarnya beban depresiasi yang dicatat dalam laporan keuangan serta pajak yang harus dibayar oleh perusahaan. Metode yang digunakan dapat mempengaruhi laba bersih, nilai buku aset, serta pengaruh terhadap arus kas perusahaan. Selain itu, peraturan perpajakan yang mengatur metode penyusutan memberikan batasan dalam pemilihan metode yang harus dipatuhi perusahaan, sehingga pemahaman yang mendalam tentang dampak perpajakan dari berbagai metode depresiasi sangat penting untuk menjaga kepatuhan dan meminimalkan beban pajak. Penelitian ini diharapkan dapat memberikan kontribusi bagi perusahaan dalam membuat keputusan yang optimal terkait metode depresiasi, serta bagi dunia akademis dalam memperkaya literatur di bidang akuntansi dan perpajakan.
ANALISIS KINERJA KEUANGAN MENGGUNAKAN RASIO PROFITABILITAS PADA BANK BRI YANG TERDAFTAR DI BEI PERIODE 2019 – 2023
Authors: Silaban Nurlela , Simamora Dian Sinar , Marpaung Angel Lasmauli , Togatorop Pasia , Panjaitan Ika Fitriani , Hasugian Chrisnova , Siallagan Hamonangan
Published: February 2025

Assessment of the financial level of a company can be done by analyzing the company's financial statements. To find out whether the company's financial condition is in good condition, various analyzes can be carried out, one of which is ratio analysis. The purpose of this study was to determine the financial performance of BRI Bank in terms of financial ratio analysis. The analysis method used is descriptive quantitative analysis using the measurement of profitability ratios. Research data and information obtained from the financial statements of Bank BRI listed on the IDX. Based on the profitability ratio of this study, the financial performance of BRI bank in 2019-2023 experienced a fairly good level when viewed from return on assets and return on equity in 2020 while in 2023 the profitability ratio value was in the highest position both in return on assets and return on equity.
Keywords: Financial Performance, ROA, ROE, Bank BRI
PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAN KEUANGAN DESA DI DESA LEBANI KECAMATAN MAIWA KABUPATEN ENREKANG
Authors: Zarina
Published: February 2025

This Reaarch aimend to study the role of Villange apparatus on Accountability for village financial management in Lebani Village, Maiwa Sub-distict, Enrekang Regency. The date were collected thorough questionnaire and documentation. The sample of this research was 14 people involved in accountabiliy for village financial management. The datw was analyzed usinf descripstive Quantitative Analysis.
          The Result of this research showed that the role of Village apparatus on accuntability for village financial management already had a role that can be seen in stages of pleanning, implementation, administrasi, reporting, and accountability in accordance with the domestic Government Regulation number 113 on 2014.
 
          Keywords : The role of Village Apparatus, Accountability for Village Financial  Management
PENERAPAN PEMBAYARAN DAN PELAPORAN PPH FINAL PASAL 4 AYAT 2 PENGALIHAN HAK ATAS TANAH DAN BANGUNAN PADA PT. TIGA MAHAREWA MAKASSAR
Authors: Adityaningsih Yuliana , A. Muh Hasyim As'ari  , Nurhayani
Published: February 2025

Tujuan penelitian adalah untuk mengetahui penerapan pembayaran dan pelaporan PPh Final Pasal 4 Ayat 2 atas pengalihan hak atas tanah dan bangunan pada PT. Tiga Maharewa Makassar. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif dan kuantitatif. Metode analisis yang digunakan adalah deskriptif kualitatif. Sumber data yang digunakan dalam penelitian ini yaitu data primer dan sekunder.  Hasil penelitian yang pemenuhan kewajiban atas PPh Pasal 4 ayat (2) atas pengalihan tanah dan/atau bangunan yang dilakukan oleh PT Tiga Maharewa yaitu PPh final terutang hasil dari DPP dikali dengan tarif sebesar 1%, pemotongan dengan menggunakan bukti potong, penyetoran dilakukan dibeberapa bank yang ditunjuk oleh pemerintah salah satunya dengan menggunakan Surat Setoran Pajak (SSP), dan untuk pelaporan menggunakan SPT Masa serta dilaporkan ke KPP. Dalam pemenuhan kewajiban tersebut, sudah melaksanakan sesuai dengan peraturan perundang-undangan perpajakan yang berlaku.
PERAN PROFITABILITAS DALAM MEMEDIASI HUBUNGAN ANTARA GREEN ACCOUNTING, ESG DAN NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA
Authors: Siregar Inova Fitri , Rasyad Rinayanti , Onasis Dini , Hardi Hardi
Published: February 2025

Firm value reflects the market's perception of the intrinsic value of the company, which includes growth potential, profitability, and environmental risk, which is rarely studied, especially in developing countries with environmental standards and regulations that have not yet become mandatory rules, such as Indonesia. This study aims to measure the effect of green accounting and ESG on firm value, including profitability as mediation. The method used is quantitative method with a sample of mining companies as much as 40 data collected. The results show that green accounting and ESG have a significant effect on firm value, while the role of profitability as mediation is only able to connect green accounting indirectly, this is because the implementation of environmental accounting practices can reduce the company's market value. In the context of stakeholder theory, although green accounting helps companies meet stakeholder demands related to environmental responsibility and increases transparency, the cost of implementation may be higher than the direct benefits seen in firm value in the short term.
The role of artistic elements in embodying value variables in television drama
Authors: Essam Hamdoun Fatima , mohammed hassan Athraa
Published: February 2025

يهدف البحث في الكشف عن اهمية العناصر الفنية في معالجة المتغيرات القيمية التي طرأت على المجتمع،والتي بدورها تتأثر بالتطور المستمر للحياة،وان ذلك التغير له تأثير على سلوك الفرد والمجتمع، وبحكم الانفتاح على العالم الذي اتاح تبادل الثقافات والتعرف على اهم القيم للمجتمعات،من خلال وسائل الاعلام ووسائل التواصل الاجتماعي من ضمنها التلفزيون،الذي يعمل على نقل حياة المجتمعات وواقعهم،وكانت الحصة ألاكبر للدراما التلفزيوني التي كانت ومازالت تحاكي الفعل الاجتماعي،وتجسدة على شكل مسلسل تلفزيوني يتأثر بالمشاكل الاجتماعية،فيعرضها محاولاً ايجاد الحلول واستبانة الاثار والاسباب لتلك المشكلات،او لتغيير مفاهيم المتلقي والتأثير على افكارة ومعتقداتة
A Technique for Privacy-Preservation of Machine Learning Models using Federated Learning
Authors: Victor T EMMAH , Israe;l A. UJAH,
Published: February 2025

Privacy preservation has become a critical issue in the age of big data and machine learning, where vast amounts
of sensitive information are processed and analysed. Traditional machine learning models often require
centralizing data from various sources, which poses significant privacy risks, especially for sensitive domains like
healthcare, finance, and personal communications. Unauthorized data access, potential data breaches, and
misuse of personal information are major concerns. Moreover, compliance with stringent privacy regulations,
such as GDPR, becomes increasingly challenging. This paper presents a federated learning-based privacypreserving model aimed at enhancing the security of machine learning processes while maintaining the
confidentiality of sensitive data. The system demonstrated a high level of accuracy, reaching 98.36% during
training and testing phases. Additionally, the system ensures regulatory compliance with modern data privacy
laws and enhances its scalability for real-time applications. These results underscore the effectiveness of the
proposed model in addressing contemporary privacy challenges while maintaining high predictive performance.
A Review in Analytical Method for Determination of Anti Malarial Agents
Authors: Tamilselvan R Tamilselvan R , kumar Senthil , cum Professor Afreen A S K principal , Ahamed A Ahamed A , Kumar K Kishoth , Sumaiya R Sumaiya R , Surya M Surya M
Published: February 2025

Malaria is an life threatening
infectious caused by a plasmodium parasite
transmitted by the bite of infected mosquitoes
.Malaria mostly spreads to people through the bites
of some infected female Anopheles mosquitoes.
Blood transfusion and contaminated needles may
also transmit malaria. Left untreated, P. falciparum
malaria can progress to severe illness and death
within 24 hour This study is a review of various
analytical .methods used for the determination of
antimalarial agents reported in the literature. This
review encompasses methods such as spectrometry
(UV), high-performance liquid chromatography
(HPLC), ultra-performance liquid chromatography
(UPLC), thin-layer chromatography (TLC), High
performance thin-layer chromatography (HPTLC),
liquid chromatography-mass spectrometry (LCMS)
,and gas chromatography (GC). It was found that
all the above-mentioned methods were used for the
estimation of antimalarial agents. UV spectrometry
and HPLC were the most commonly used.
Design and Evaluation of Resveratrol-Loaded Hydrogel from Arachis Hypogaea Linn
Authors: S.Monika S.Monika , L.Gopi L.Gopi , N.Nalinapriya N.Nalinapriya , M.Nandhinipriya M.Nandhinipriya , K.Naveenkumar K.Naveenkumar , M.Naveenkumar M.Naveenkumar , Dr.V.Kalvimoorthi Dr.V.Kalvimoorthi , Dr.K.Kaveri Dr.K.Kaveri
Published: February 2025

Resveratrol, a naturally occurring polyphenol with
potent antioxidant and anti-inflammatory
properties, has gained significant attention in
pharmaceutical and cosmetic formulations.
However, its poor water solubility and stability
limit its therapeutic potential. This study focuses on
the formulation and evaluation of a hydrogel-based
delivery system for resveratrol to enhance its
solubility, stability, and bioavailability. Hydrogels
were prepared using biocompatible polymers such
as starch and Carbopol ensuring an optimal gel
structure for sustained release. The formulated
hydrogels were characterized for physicochemical
properties, including pH, viscosity, spreadability,
drug content, and in vitro release. were conducted
to assess the formulation's integrity over time. The
results demonstrated that the hydrogel effectively
encapsulated resveratrol, providing controlled
release and improved stability. These findings
suggest that hydrogel-based formulations could
serve as an effective vehicle for resveratrol delivery
in pharmaceutical and cosmetic applications.
Comparitive Evaluation of Different Marketed Formulations of Imeglimin Tablet
Authors: Ahamed C.A. Shaikfayaaz , N. Pradhiksha N. Pradhiksha , V. Priya V. Priya , V. Premkumar V. Premkumar , S.R. Praveen S.R. Praveen , V. Prasath V. Prasath , Dr.K.Kaveri. Dr.K.Kaveri.
Published: February 2025

We evaluated various imeglimin
tablet brands by determining various criteria, such
as weight variation, drug content, hardness,
friability, disintegration time, and dissolving
profile. We discovered that several brands display
acceptable values by conducting weight variation
and friability tests. We discovered that none of the
brands had NLT 98.7% active medication
concentration based on UV examination of various
samples. Based on the data, we came to the
conclusion that while each brand of Imeglimin
tablets used for comparison evaluation produces a
different set of results, no one goes beyond the
official book limits.
Neuroprotective Effects of Terminalia catappa L.: A Promising Natural Remedy for Alzheimer's Disease
Authors: Sahu Columbus , Jain Ritesh
Published: February 2025

Alzheimer's disease (AD) is a progressive
neurodegenerative condition marked by cognitive
impairment, memory deterioration, and behavioral
changes. Despite advancements in understanding
AD pathophysiology, existing treatments provide
only symptomatic relief without halting disease
progression. Natural compounds, such as those
found in Terminalia catappa L. (tropical almond),
have garnered attention for their neuroprotective
potential. Terminalia catappa is abundant in
bioactive molecules, including flavonoids, tannins,
and triterpenoids, which exhibit antioxidant, antiinflammatory, and anti-amyloidogenic properties.
These attributes make Terminalia catappa a
promising candidate for AD treatment. This review
explores the phytochemical composition of
Terminalia catappa, its mechanisms of action, and
its potential therapeutic role in AD, emphasizing its
ability to alleviate oxidative stress, regulate
neuroinflammation, and inhibit amyloid-beta
aggregation. While preclinical findings are
encouraging, further clinical trials are necessary to
establish its efficacy and safety in humans.